EIN: 911009419
UEI: GDG3YC95NHK6
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 27, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by January 27, 2024 (940 days ago).
What is a management decision? →The Organization did not timely submit the required annual budgets. Questioned costs: None. Context: The budgets are required annually. Cause: The property manager did not submit the required budget, and the Organization did not have controls in place to detect the omission. Effect: The Organization is not in compliance with the budgetary requirements set forth by USDA. Repeat Finding: No Recommendation: The Organization should evaluate its internal controls over compliance and implement additional controls over the budgetary requirements set forth by the USDA.
Show full finding ▾Hide full finding ▴Federal agency: United States Department of Agriculture (USDA) Federal program title: Rural Rental Housing Loans CFDA Number: 10.415 Award Period: Loan with Continuing Compliance Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Organization was required to submit an annual budget for fiscal year 2022 and a proposed budget for fiscal year 2023 in a timely manner. Condition: The Organization did not timely submit the required annual budgets. Questioned costs: None. Context: The budgets are required annually. Cause: The property manager did not submit the required budget, and the Organization did not have controls in place to detect the omission. Effect: The Organization is not in compliance with the budgetary requirements set forth by USDA. Repeat Finding: No Recommendation: The Organization should evaluate its internal controls over compliance and implement additional controls over the budgetary requirements set forth by the USDA.
Views of responsible officials: The project coordinator at the property management firm oversees all recurring projects and ensures deadlines aren't missed. Digital reminders are used to ensure budgets are started and submitted on-time. USDA budgets are required to be submitted 90-days before the end of the project's fiscal year if a rent increase is being requested and 60-days prior to the end of the fiscal year if no rent increase is requested. The USDA budget submission consists of a hard copy submission comprised of a budget using form 3560-7, a budget narrative, rent increase notice to tenant's (if applicable), and utility allowance calculations (if applicable). Additionally, the budget is submitted electronically through USDA's MINC system. Confirmation of the submission of the USDA budget is provided to the Executive Director and Accounting & HR Technician at Mt. Si Senior Center. Confirmation of the submission of the USDA budget is provided to the Executive Director and Accounting & HR Technician at Mt. Si Senior Center. Confirmation of the submission of the USDA budget is provided to the Executive Director and Accounting & HR Technician at Mt. Si Senior Center.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
The replacement reserve for Cascade Park was underfunded based on requirements set forth by USDA. Questioned costs: None Context: 3 of 12 deposits were missed. Cause: The property manager indicated that there was not enough money to make the deposits, but the amounts individually and in total were trivial, and no comment was made to the management of Mt. Si Senior Center. Effect: The reserve is underfunded. Repeat Finding: No Recommendation: The Organization should evaluate its internal controls over compliance and implement additional controls over the review of deposits and withdrawals from the reserve. Views of responsible officials: See corrective action plan.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Agriculture Federal program title: Rural Rental Housing Loans CFDA Number: 10.415 Award Period: Loan with Continuing Compliance Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization is required to make monthly deposits into the replacement reserve. Three were not made and were not made-up. Condition: The replacement reserve for Cascade Park was underfunded based on requirements set forth by USDA. Questioned costs: None Context: 3 of 12 deposits were missed. Cause: The property manager indicated that there was not enough money to make the deposits, but the amounts individually and in total were trivial, and no comment was made to the management of Mt. Si Senior Center. Effect: The reserve is underfunded. Repeat Finding: No Recommendation: The Organization should evaluate its internal controls over compliance and implement additional controls over the review of deposits and withdrawals from the reserve. Views of responsible officials: See corrective action plan.
Management to create a system for understanding and meeting compliance requirements for all programs. The system will include the use a compliance matrix, narrative of the general descriptions of the various compliance requirements, specific information on program requirements, and a description of the internal controls. Procedures on how to maintain this documentation is to be added to the accounting policy and procedure book.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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