EIN: 911629821
UEI: NVJDGT2TAHK3
Audited by: Clark Nuber PS
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 22, 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 22, 2026 (76 days ago).
What is a management decision? →FAC accepted this audit on October 25, 2024 — management decision was due April 25, 2025.
FAC accepted this audit on December 12, 2023 — management decision was due June 12, 2024.
FAC accepted this audit on November 10, 2022 — management decision was due May 10, 2023.
FAC accepted this audit on October 17, 2021 — management decision was due April 17, 2022.
Finding 2021-001 Significant deficiency in internal controls over special tests and provisions related to the replacement reserve account and an instance of noncompliance with the special test and provision requirements over the replacement reserve account. Federal Agency: United States Department of Housing and Urban Development Assistance Listing Number/Title: 14.181/ Supportive Housing for Persons with Disabilities (Section 811 Loan) Award Number: 127-HD007 Award Period: September 28, 1995 through April 1, 2036 Criteria In accordance with Code of Federal Regulations (CFR) 891.405(b), the Owner shall make monthly deposits to the replacement reserve in an amount determined by HUD. Condition/Context for Evaluation HUD had determined that monthly deposits to the replacement reserve of $1,375 were required during the fiscal year. As part of our audit testing, it was identified that 1 of the 12 required monthly deposits had not been made. Questioned Costs Not applicable. Effect or Potential Effect The Organization is out of compliance with the replacement reserve requirements and the replacement reserve has not been funded with the required reserves by $1,375 at June 30, 2021. Cause The Organization?s internal controls over compliance did not operate effectively to ensure that all required reserve deposits were made. Repeat Finding Not applicable as no similar finding was noted in the prior year audit of the Organization. Recommendation We recommend the Organization strengthen its internal control processes to ensure that all required replacement reserve deposits are made. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-001 Significant deficiency in internal controls over special tests and provisions related to the replacement reserve account and an instance of noncompliance with the special test and provision requirements over the replacement reserve account. Federal Agency: United States Department of Housing and Urban Development Assistance Listing Number/Title: 14.181/ Supportive Housing for Persons with Disabilities (Section 811 Loan) Award Number: 127-HD007 Award Period: September 28, 1995 through April 1, 2036 Criteria In accordance with Code of Federal Regulations (CFR) 891.405(b), the Owner shall make monthly deposits to the replacement reserve in an amount determined by HUD. Condition/Context for Evaluation HUD had determined that monthly deposits to the replacement reserve of $1,375 were required during the fiscal year. As part of our audit testing, it was identified that 1 of the 12 required monthly deposits had not been made. Questioned Costs Not applicable. Effect or Potential Effect The Organization is out of compliance with the replacement reserve requirements and the replacement reserve has not been funded with the required reserves by $1,375 at June 30, 2021. Cause The Organization?s internal controls over compliance did not operate effectively to ensure that all required reserve deposits were made. Repeat Finding Not applicable as no similar finding was noted in the prior year audit of the Organization. Recommendation We recommend the Organization strengthen its internal control processes to ensure that all required replacement reserve deposits are made. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Finding Number 2021-001: Contact Person: Tamera Loesch, Chief Financial Officer Tamera.Loesch@compassh.org Corrective action planned: Compass Health has reviewed internal control procedures to ensure required deposits are remitted timely. The procedure to remit required deposits has been added to the internal monthly and annual electronic checklist for staff and management to monitor and review. Anticipated completion date: Required reserve was deposited on August 23, 2021.
FAC accepted this audit on October 12, 2020 — management decision was due April 12, 2021.
FAC accepted this audit on September 30, 2019 — management decision was due March 30, 2020.
FAC accepted this audit on October 7, 2018 — management decision was due April 7, 2019.
FAC accepted this audit on October 26, 2017 — management decision was due April 26, 2018.
FAC accepted this audit on October 30, 2016 — management decision was due April 30, 2017.
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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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