EIN: 911576009
UEI: TUSDUGE8AL31
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 19, 2024. 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 September 19, 2024 (705 days ago).
What is a management decision? →Surplus cash was not deposited into the residual receipts reserve within the timeframe required by HUD. Questioned costs: None Context: A deposit is required once annually with 90 days when surplus cash exists from the previous year. Cause: There was insufficient monitoring and review of surplus cash. Effect: The organization is out of compliance with the HUD requirement. Repeat Finding: No Recommendation: We recommend the organization designate a person responsible to make sure deposits are made timely, and to establish a reviewer over this process to ensure compliance. Views of responsible officials: There is no disagreement with the audit finding. See management-provided corrective action plan.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 Assistance Listing Number: 14.157 Award Period: Loan with Continuing Compliance Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Organizations are required to deposit surplus cash into the residual receipts account within the timeframe set by HUD. Condition: Surplus cash was not deposited into the residual receipts reserve within the timeframe required by HUD. Questioned costs: None Context: A deposit is required once annually with 90 days when surplus cash exists from the previous year. Cause: There was insufficient monitoring and review of surplus cash. Effect: The organization is out of compliance with the HUD requirement. Repeat Finding: No Recommendation: We recommend the organization designate a person responsible to make sure deposits are made timely, and to establish a reviewer over this process to ensure compliance. Views of responsible officials: There is no disagreement with the audit finding. See management-provided corrective action plan.
Execute the transfer of cash into the residual receipts reserve account.
Withdrawals totaling $81,896 were made from the replacement reserve account in 2022. Only four replacement reserve withdrawals were approved by HUD, totaling $29,352, as indicated by the approved form HUD-9250. Questioned costs: None Context: Only $29,352 of $81,896 in withdrawals from the replacement reserve account in 2022 were substantiated by HUD approval indicated on HUD-9250 forms. Cause: Administrative error. Effect: The replacement reserve account may not be properly funded if withdrawals are made without proper approval. The practice is not in compliance with HUD requirements. Repeat Finding: No. Recommendation: We recommend that all replacement reserve withdrawals are supported by invoices and approved by HUD prior to withdrawal. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022-003 Withdrawals from Replacement Reserve Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Supportive Housing for the Elderly Section 202 Assistance Listing Number: 14.157 Award Period: Loan with Continuing Compliance Type of Finding: • Material Weakness in Internal Control over Compliance • Other Matters Criteria or specific requirement: All replacement reserve withdrawal requests should be approved by HUD and supported via form HUD-9250. Stillaguamish Gardens should design and implement internal controls to ensure compliance with those provisions. Condition: Withdrawals totaling $81,896 were made from the replacement reserve account in 2022. Only four replacement reserve withdrawals were approved by HUD, totaling $29,352, as indicated by the approved form HUD-9250. Questioned costs: None Context: Only $29,352 of $81,896 in withdrawals from the replacement reserve account in 2022 were substantiated by HUD approval indicated on HUD-9250 forms. Cause: Administrative error. Effect: The replacement reserve account may not be properly funded if withdrawals are made without proper approval. The practice is not in compliance with HUD requirements. Repeat Finding: No. Recommendation: We recommend that all replacement reserve withdrawals are supported by invoices and approved by HUD prior to withdrawal. Views of responsible officials: There is no disagreement with the audit finding.
Contact HUD and explain that the reason for the withdrawals totaling $52,544 were performed during times of emergency to help pay for the leak of the roof after November 2022 that has caused an approximate $2,000,000 in costs to repair the Gardens building and bring back the building to living condition.
Surplus cash was not deposited into the residual receipts reserve within the timeframe required by HUD. Questioned costs: None Context: A deposit is required once annually with 90 days when surplus cash exists from the previous year. Cause: There was insufficient monitoring and review of surplus cash. Effect: The organization is out of compliance with the HUD requirement. Repeat Finding: No Recommendation: We recommend the organization designate a person responsible to make sure deposits are made timely, and to establish a reviewer over this process to ensure compliance. Views of responsible officials: There is no disagreement with the audit finding. See management-provided corrective action plan.
Show full finding ▾Hide full finding ▴2022 – 004 Deposit of Surplus Cash Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 Assistance Listing Number: 14.157 Award Period: Loan with Continuing Compliance Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Organizations are required to deposit surplus cash into the residual receipts account within the timeframe set by HUD. Condition: Surplus cash was not deposited into the residual receipts reserve within the timeframe required by HUD. Questioned costs: None Context: A deposit is required once annually with 90 days when surplus cash exists from the previous year. Cause: There was insufficient monitoring and review of surplus cash. Effect: The organization is out of compliance with the HUD requirement. Repeat Finding: No Recommendation: We recommend the organization designate a person responsible to make sure deposits are made timely, and to establish a reviewer over this process to ensure compliance. Views of responsible officials: There is no disagreement with the audit finding. See management-provided corrective action plan.
The Gardens building has a deficit of cash. It needs approximately $2,000,000 in reimbursements for expenses incurred to bring the building back to living condition. The Gardens building has exhausted all its reserves, and it is still in a cash deficit to even consider making a surplus cash deposit to the residual receipts reserve.
FAC accepted this audit on May 3, 2021 — management decision was due November 3, 2021.
Surplus cash was generated in 2019, but the residual funds were not deposited within 90 days of year-end. Questioned Costs: None Context: Residual receipts account was property funded in 2020, however, deposits were not made within 90 days of year-end. Effect: The Organization could have spent restricted funds without appropriate approval from HUD, in violation of the terms of the capital advance. Repeat Finding: The finding is a repeat of a finding in the prior year. Prior year finding number was 2019-001. Cause: Management did not establish a system to monitor the residual receipts for the Organization to ensure funds would be reserved in a timely manner. Recommendation: We recommend the Organization transfer the appropriate amount to residual receipts as soon as administratively practicable. In addition, we recommend that management establish a procedure for monitoring residual receipts and making the deposits within 90 days of year-end. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See management-provided corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: Residual receipts should be deposited within 90 days of year-end. Condition: Surplus cash was generated in 2019, but the residual funds were not deposited within 90 days of year-end. Questioned Costs: None Context: Residual receipts account was property funded in 2020, however, deposits were not made within 90 days of year-end. Effect: The Organization could have spent restricted funds without appropriate approval from HUD, in violation of the terms of the capital advance. Repeat Finding: The finding is a repeat of a finding in the prior year. Prior year finding number was 2019-001. Cause: Management did not establish a system to monitor the residual receipts for the Organization to ensure funds would be reserved in a timely manner. Recommendation: We recommend the Organization transfer the appropriate amount to residual receipts as soon as administratively practicable. In addition, we recommend that management establish a procedure for monitoring residual receipts and making the deposits within 90 days of year-end. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See management-provided corrective action plan.
Residual Receipts Recommendation: We recommend the Organization transfer the appropriate amount to residual receipts as soon as administratively practicable. In addition, we recommend that management establish a procedure for monitoring residual receipts and making the deposits within 90 days of year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: $2,179 will be deposited from the operating account to the reserve account before 3/31/2021. Name(s) of the contact person(s) responsible for corrective action: Danette Klemens, Executive Director Planned completion date for corrective action plan: 3/31/2021
2019-001
FAC accepted this audit on August 25, 2020 — management decision was due February 25, 2021.
The required funds were not deposited into the residual receipts account in a timely manner in 2019. Questioned Costs: None Context: The amount that was required to be deposited in 2019 related to 2018 was $27,659. The deposit was made in December 2019. Effect: The Organization could have spent restricted funds without appropriate approval from HUD, in violation of the terms of the capital advance. Repeat Finding: The finding is a repeat of a finding in the prior year. Prior year finding number was 2018-002. Cause: Management did not establish a system to monitor the residual receipts for the Organization to ensure funds would be reserved in a timely manner. Recommendation: We recommend the Organization transfer the appropriate amount to residual receipts as soon as administratively practicable. In addition, we recommend that management establish a procedure for monitoring residual receipts and making the deposits within 90 days of year-end. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See management-provided corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: HUD requires residual receipts deposits within 90 days of year-end. Condition: The required funds were not deposited into the residual receipts account in a timely manner in 2019. Questioned Costs: None Context: The amount that was required to be deposited in 2019 related to 2018 was $27,659. The deposit was made in December 2019. Effect: The Organization could have spent restricted funds without appropriate approval from HUD, in violation of the terms of the capital advance. Repeat Finding: The finding is a repeat of a finding in the prior year. Prior year finding number was 2018-002. Cause: Management did not establish a system to monitor the residual receipts for the Organization to ensure funds would be reserved in a timely manner. Recommendation: We recommend the Organization transfer the appropriate amount to residual receipts as soon as administratively practicable. In addition, we recommend that management establish a procedure for monitoring residual receipts and making the deposits within 90 days of year-end. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See management-provided corrective action plan.
Residual Receipts Recommendation: We recommend the Organization transfer the appropriate amount to residual receipts as soon as administratively practicable. In addition, we recommend that management establish a procedure for monitoring residual receipts and making the deposits within 60 days of year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Director will be responsible for ensuring the amount for the residual receipts is transferred into the residual reserve account annually. Name(s) of the contact person(s) responsible for corrective action: Danette Klemens, Executive Director Planned completion date for corrective action plan: February 2020
2018-002
Replacement reserve payment for March 2019 was not made by the Organization. Therefore, the Organization?s reserve was underfunded during the year. Questioned Costs: None Context: The Organization made the March 2019 required payment in July 2020. Effect: The Organization could have spent restricted funds without appropriate approval from HUD, in violation of the terms of the capital advance. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2018-003. Cause: Management did not establish a system to monitor replacement reserve receipts for the Organization to ensure funds would be reserved in a timely manner. Recommendation: We recommend the Organization establish a procedure for monitoring replacement reserve receipts and making the deposits monthly. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See management-provided corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: HUD requires monthly payments into the replacement reserves account. Condition: Replacement reserve payment for March 2019 was not made by the Organization. Therefore, the Organization?s reserve was underfunded during the year. Questioned Costs: None Context: The Organization made the March 2019 required payment in July 2020. Effect: The Organization could have spent restricted funds without appropriate approval from HUD, in violation of the terms of the capital advance. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2018-003. Cause: Management did not establish a system to monitor replacement reserve receipts for the Organization to ensure funds would be reserved in a timely manner. Recommendation: We recommend the Organization establish a procedure for monitoring replacement reserve receipts and making the deposits monthly. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See management-provided corrective action plan.
Replacement Reserves Recommendation: We recommend the Organization establish a procedure for monitoring replacement reserve receipts and making the deposits monthly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The process for this has been implemented and automatic transfers are now in place for the reserve amounts to be transferred monthly. Name(s) of the contact person(s) responsible for corrective action: Danette Klemens, Executive Director Planned completion date for corrective action plan: January 2020
2018-003
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
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2017-002
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Show full finding ▾Hide full finding ▴FAC accepted this audit on May 13, 2019 — management decision was due November 13, 2019.
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