EIN: 911034030
UEI: VDNENAW28TX1
Audited by: RF COMPANY CPA'S, P.S.
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 11, 2025. 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 June 11, 2026 (81 days ago).
What is a management decision? →FAC accepted this audit on January 2, 2025 — management decision was due July 2, 2025.
FAC accepted this audit on January 2, 2024 — management decision was due July 2, 2024.
FAC accepted this audit on January 2, 2023 — management decision was due July 2, 2023.
SIGNIFICANT DEFICIENCY S3800-010 Finding Reference Number 2022-001 S3800-011 Title and CFDA Number of Federal Program U.S. Department of Housing and Urban Development Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects; 14.155 S3800-015 Type of Finding Federal Award Finding S3800-016 Finding Resolution Status In Process S3800-017 Information on Universe Population Size Not applicable S3800-018 Sample Size Information Not applicable S3800-019 Identification of Repeat Finding and Reference Number Yes; 2021-001 S3800-020 Criteria The project must comply with HUD guidelines regarding required monthly replacement reserve deposits. S3800-030 Statement of Condition The project?s replacement reserve was underfunded by $1,862 as of September 30, 2022. S3800-032 Cause Management oversight and mortgagor failing to update monthly billing. S3800-033 Effect or Potential Effect The project is not in compliance with the program agreements. S3800-035 Auditor Non-Compliance Code N ? Reserve for replacements deposits S3800-040 Questioned Costs $--- S3800-045 Reporting Views of Responsible Officials Management agrees with the finding and is in the process of funding the deficiency. S3800-037 FHA/Contract Number 12711174 S3800-038 Questioned Costs $--- S3800-080 Recommendation Management should have procedures in place to ensure that required monthly payments are remitted to the replacement reserve escrow. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations Management agrees with the finding and is in the process of funding the deficiency. S3800-130 Response Indicator Agree S3800-140 Completion Date 12/31/2022 S3800-150 Response Management agrees with the finding and is in the process of funding the deficiency. S3800-160 Contact Person First Name Thomas S3800-170 Contact Person Middle Initial E. S3800-180 Contact Person Last Name Anderson
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY S3800-010 Finding Reference Number 2022-001 S3800-011 Title and CFDA Number of Federal Program U.S. Department of Housing and Urban Development Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects; 14.155 S3800-015 Type of Finding Federal Award Finding S3800-016 Finding Resolution Status In Process S3800-017 Information on Universe Population Size Not applicable S3800-018 Sample Size Information Not applicable S3800-019 Identification of Repeat Finding and Reference Number Yes; 2021-001 S3800-020 Criteria The project must comply with HUD guidelines regarding required monthly replacement reserve deposits. S3800-030 Statement of Condition The project?s replacement reserve was underfunded by $1,862 as of September 30, 2022. S3800-032 Cause Management oversight and mortgagor failing to update monthly billing. S3800-033 Effect or Potential Effect The project is not in compliance with the program agreements. S3800-035 Auditor Non-Compliance Code N ? Reserve for replacements deposits S3800-040 Questioned Costs $--- S3800-045 Reporting Views of Responsible Officials Management agrees with the finding and is in the process of funding the deficiency. S3800-037 FHA/Contract Number 12711174 S3800-038 Questioned Costs $--- S3800-080 Recommendation Management should have procedures in place to ensure that required monthly payments are remitted to the replacement reserve escrow. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations Management agrees with the finding and is in the process of funding the deficiency. S3800-130 Response Indicator Agree S3800-140 Completion Date 12/31/2022 S3800-150 Response Management agrees with the finding and is in the process of funding the deficiency. S3800-160 Contact Person First Name Thomas S3800-170 Contact Person Middle Initial E. S3800-180 Contact Person Last Name Anderson
Finding Reference Number #2022-001 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and is in the process of funding the deficiency. Contact Person Responsible: Tom Anderson Anticipated Completion Date: December 31, 2022
2021-001
FAC accepted this audit on December 16, 2021 — management decision was due June 16, 2022.
SIGNIFICANT DEFICIENCY S3800-010 Finding Reference Number 2021-001 S3800-011 Title and CFDA Number of Federal Program U.S Department of Housing and Urban Development Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects; 14.155 S3800-015 Type of Finding Financial Statement Finding S3800-016 Finding Resolution Status Unresolved S3800-017 Information on Universe Population Size N/A S3800-018 Sample size Information N/A S3800-019 Identification of Repeat Finding and Reference Number 2020-001 S3800-020 Criteria The Project must comply with HUD guidelines regarding required monthly replacement reserve deposits. S3800-030 Statement of Condition The Organization did not adjust monthly reserve deposits to the new prescribed amount effective on December 1, 2019, resulting in the replacement reserve being underfunded by $1,596 as of September 30, 2021. S3800-032 Cause Management oversight S3800-033 Effect or Potential Effect The Organization is not in compliance with the program requirements. S3800-035 Auditor Non-Compliance Code N ? Reserve for Replacements Deposits S3800-040 Questioned Costs $1,596 S3800-045 Reporting Views of Responsible Officials Management agrees with the finding and is in the process of funding the deficiency. S3800-037 FHA/Contract Number 12711174 S3800-038 Questioned Costs $1,596 S3800-080 Recommendation Management should have procedures in place to ensure that required monthly payments are remitted to the replacement reserve escrow, and the Organization should transfer $1,596 to the replacement reserve to fund the deficiency. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations Management should have procedures in place to ensure that required monthly payments are remitted to the replacement reserve escrow. S3800-130 Response Indicator Agree S3800-140 Completion Date December 31, 2021 S3800-150 Response Management agrees with the finding and is in the process of funding the deficiency.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY S3800-010 Finding Reference Number 2021-001 S3800-011 Title and CFDA Number of Federal Program U.S Department of Housing and Urban Development Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects; 14.155 S3800-015 Type of Finding Financial Statement Finding S3800-016 Finding Resolution Status Unresolved S3800-017 Information on Universe Population Size N/A S3800-018 Sample size Information N/A S3800-019 Identification of Repeat Finding and Reference Number 2020-001 S3800-020 Criteria The Project must comply with HUD guidelines regarding required monthly replacement reserve deposits. S3800-030 Statement of Condition The Organization did not adjust monthly reserve deposits to the new prescribed amount effective on December 1, 2019, resulting in the replacement reserve being underfunded by $1,596 as of September 30, 2021. S3800-032 Cause Management oversight S3800-033 Effect or Potential Effect The Organization is not in compliance with the program requirements. S3800-035 Auditor Non-Compliance Code N ? Reserve for Replacements Deposits S3800-040 Questioned Costs $1,596 S3800-045 Reporting Views of Responsible Officials Management agrees with the finding and is in the process of funding the deficiency. S3800-037 FHA/Contract Number 12711174 S3800-038 Questioned Costs $1,596 S3800-080 Recommendation Management should have procedures in place to ensure that required monthly payments are remitted to the replacement reserve escrow, and the Organization should transfer $1,596 to the replacement reserve to fund the deficiency. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations Management should have procedures in place to ensure that required monthly payments are remitted to the replacement reserve escrow. S3800-130 Response Indicator Agree S3800-140 Completion Date December 31, 2021 S3800-150 Response Management agrees with the finding and is in the process of funding the deficiency.
Finding Reference Number #2021-001 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and is in the process of funding the deficiency. Contact Person Responsible: Tom Anderson Anticipated Completion Date: December 31, 2021
2020-001
FAC accepted this audit on December 27, 2020 — management decision was due June 27, 2021.
SIGNIFICANT DEFICIENCY S3800-010 Finding Reference Number 2020-001 S3800-011 Title and CFDA Number of Federal Program U.S Department of Housing and Urban Development Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects; 14.155 S3800-015 Type of Finding Financial Statement Finding S3800-016 Finding Resolution Status Resolved S3800-017 Information on Universe Population Size N/A S3800-018 Sample size Information N/A S3800-019 Identification of Repeat Finding and Reference Number No S3800-020 Criteria The project must comply with HUD guidelines regarding required monthly replacement reserve deposits. S3800-030 Statement of Condition The Organization did not adjust monthly reserve deposits to the new prescribed amount effective on December 1, 2019, resulting in the replacement reserve being underfunded by $1,330 as of September 30, 2020. S3800-032 Cause Management oversight S3800-033 Effect or Potential Effect The Organization is not in compliance with the program requirements. S3800-035 Auditor Non-Compliance Code N ? Reserve for Replacements Deposits S3800-040 Questioned Costs $1,330 S3800-045 Reporting Views of Responsible Officials Management agrees with the finding and is in the process of funding the deficiency. S3800-037 FHA/Contract Number 12711174 S3800-038 Questioned Costs $1,330 S3800-080 Recommendation Management should have procedures in place to ensure that required monthly payments are remitted to the replacement reserve escrow, and the Organization should transfer $1,330 to the replacement reserve to fund the deficiency. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations Management should have procedures in place to ensure that required monthly payments are remitted to the replacement reserve escrow. S3800-130 Response Indicator Agree S3800-140 Completion Date 11/10/2020 S3800-150 Response Management agrees with the finding and is in the process of funding the deficiency.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY S3800-010 Finding Reference Number 2020-001 S3800-011 Title and CFDA Number of Federal Program U.S Department of Housing and Urban Development Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects; 14.155 S3800-015 Type of Finding Financial Statement Finding S3800-016 Finding Resolution Status Resolved S3800-017 Information on Universe Population Size N/A S3800-018 Sample size Information N/A S3800-019 Identification of Repeat Finding and Reference Number No S3800-020 Criteria The project must comply with HUD guidelines regarding required monthly replacement reserve deposits. S3800-030 Statement of Condition The Organization did not adjust monthly reserve deposits to the new prescribed amount effective on December 1, 2019, resulting in the replacement reserve being underfunded by $1,330 as of September 30, 2020. S3800-032 Cause Management oversight S3800-033 Effect or Potential Effect The Organization is not in compliance with the program requirements. S3800-035 Auditor Non-Compliance Code N ? Reserve for Replacements Deposits S3800-040 Questioned Costs $1,330 S3800-045 Reporting Views of Responsible Officials Management agrees with the finding and is in the process of funding the deficiency. S3800-037 FHA/Contract Number 12711174 S3800-038 Questioned Costs $1,330 S3800-080 Recommendation Management should have procedures in place to ensure that required monthly payments are remitted to the replacement reserve escrow, and the Organization should transfer $1,330 to the replacement reserve to fund the deficiency. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations Management should have procedures in place to ensure that required monthly payments are remitted to the replacement reserve escrow. S3800-130 Response Indicator Agree S3800-140 Completion Date 11/10/2020 S3800-150 Response Management agrees with the finding and is in the process of funding the deficiency.
SWAN MEMORIAL HOUSING ASSOCIATION CORRECTIVE ACTION PLAN For the year ended September 30, 2020 Finding Reference Number #2020-001 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has funded the deficiency. Contact Person Responsible: Tom Anderson Completion Date: November 10, 2020
FAC accepted this audit on January 19, 2020 — management decision was due July 19, 2020.
FAC accepted this audit on January 6, 2019 — management decision was due July 6, 2019.
FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on April 4, 2017 — management decision was due October 4, 2017.
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.
Browse other Single Audit organizations in Washington →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
