EIN: 911707094
UEI: DTB9S17JKYA3
Audited by: RF COMPANY CPA'S, P.S.
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 April 1, 2026. 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 October 1, 2026 (27 days from today).
What is a management decision? →S3800-010 Finding Reference Number 2025-001 S3800-011 Title and Assistance Listing Number of Federal Program U.S. Department of Housing and Urban Home Investment Partnership Program, 14.239 S3800-015 Type of Finding Federal Award Finding S3800-016 Finding Resolution Status In Process 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 organization must comply with HUD guidelines regarding residual receipts withdrawals. S3800-030 Statement of Condition Funds were withdrawn from residual receipts that were authorized by HUD to be withdrawn from the replacement reserve. S3800-032 Cause Clerical error S3800-033 Effect or Potential Effect The project was not in compliance with HUD guidelines for residual receipts withdrawals. S3800-035 Auditor Non-Compliance Code S3800-040 Questioned Costs $29,370 S3800-045 Reporting Views of Responsible Officials The Organization must comply with HUD guidelines regarding residual receipts withdrawals. S3800-037 FHA/Contract Number 12735486 S3800-038 Questioned Costs $29,370 S3800-080 Recommendation Management should have procedures in place to ensure HUD approved withdrawals are taken from the approved account. S3800-090 Auditor’s Summary of the Auditee’s Comments on the Findings and Recommendations Funds will be withdrawn from replacement reserve and deposited to the residual receipts account. S3800-130 Response Indicator Agree S3800-140 Completion Date 03/31/2026 S3800-150 Response Management agrees with the finding, and funds will be moved from the replacement reserve to the residual receipts account 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 ▴S3800-010 Finding Reference Number 2025-001 S3800-011 Title and Assistance Listing Number of Federal Program U.S. Department of Housing and Urban Home Investment Partnership Program, 14.239 S3800-015 Type of Finding Federal Award Finding S3800-016 Finding Resolution Status In Process 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 organization must comply with HUD guidelines regarding residual receipts withdrawals. S3800-030 Statement of Condition Funds were withdrawn from residual receipts that were authorized by HUD to be withdrawn from the replacement reserve. S3800-032 Cause Clerical error S3800-033 Effect or Potential Effect The project was not in compliance with HUD guidelines for residual receipts withdrawals. S3800-035 Auditor Non-Compliance Code S3800-040 Questioned Costs $29,370 S3800-045 Reporting Views of Responsible Officials The Organization must comply with HUD guidelines regarding residual receipts withdrawals. S3800-037 FHA/Contract Number 12735486 S3800-038 Questioned Costs $29,370 S3800-080 Recommendation Management should have procedures in place to ensure HUD approved withdrawals are taken from the approved account. S3800-090 Auditor’s Summary of the Auditee’s Comments on the Findings and Recommendations Funds will be withdrawn from replacement reserve and deposited to the residual receipts account. S3800-130 Response Indicator Agree S3800-140 Completion Date 03/31/2026 S3800-150 Response Management agrees with the finding, and funds will be moved from the replacement reserve to the residual receipts account S3800-160 Contact Person First Name Thomas S3800-170 Contact Person Middle Initial E. S3800-180 Contact Person Last Name Anderson
Management agrees with the finding and funds will be moved from replacement reserve to residual receipts account.
FAC accepted this audit on April 2, 2025 — management decision was due October 2, 2025.
FAC accepted this audit on September 17, 2024 — management decision was due March 17, 2025.
FAC accepted this audit on June 19, 2023 — management decision was due December 19, 2023.
FAC accepted this audit on April 1, 2022 — management decision was due October 1, 2022.
FAC accepted this audit on March 21, 2021 — management decision was due September 21, 2021.
FAC accepted this audit on May 16, 2020 — management decision was due November 16, 2020.
S3800-010 Finding Reference Number 2019-001 S3800-011 Title and CFDA Number of Federal Program Mortgage Insurance Rental Housing, 14.134 S3800-015 Type of Finding Federal Award Finding S3800-016 Finding Resolution Status Resolved S3800-017 Information on Universe Population Size 12 months of deposits S3800-018 Sample Size Information One month of deposits S3800-019 Identification of Repeat Finding and Reference Number None S3800-020 Criteria Insofar as is possible, all collections shall be promptly deposited on the day received per HUD guidelines. S3800-030 Statement of Condition Of 75 deposits tested with up to 3 attributes tested per deposit, resulting in 215 attributes tested, 12 deposits contained a total of 12 exceptions to attributes being tested. None of the exceptions noted were material to the program. S3800-032 Cause Clerical error. S3800-033 Effect or Potential Effect Several deposits were not made timely. S3800-035 Auditor Non-Compliance Code S ? Internal control deficiencies S3800-040 Questioned Costs $--- S3800-045 Reporting Views of Responsible Officials Management agrees with the finding and has reminded staff of management?s policy regarding timely deposits. S3800-037 FHA/Contract Number 12735486 S3800-038 Questioned Costs $--- S3800-080 Recommendation Management should have procedures in place to ensure deposits are being made in accordance with the HUD guidelines. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations Management agrees with the finding and has reminded staff of management?s policy regarding timely deposits. S3800-130 Response Indicator Agree S3800-140 Completion Date 12/31/2019 S3800-150 Response Management agrees with the finding and has reminded staff of management?s policy regarding timely deposits.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number 2019-001 S3800-011 Title and CFDA Number of Federal Program Mortgage Insurance Rental Housing, 14.134 S3800-015 Type of Finding Federal Award Finding S3800-016 Finding Resolution Status Resolved S3800-017 Information on Universe Population Size 12 months of deposits S3800-018 Sample Size Information One month of deposits S3800-019 Identification of Repeat Finding and Reference Number None S3800-020 Criteria Insofar as is possible, all collections shall be promptly deposited on the day received per HUD guidelines. S3800-030 Statement of Condition Of 75 deposits tested with up to 3 attributes tested per deposit, resulting in 215 attributes tested, 12 deposits contained a total of 12 exceptions to attributes being tested. None of the exceptions noted were material to the program. S3800-032 Cause Clerical error. S3800-033 Effect or Potential Effect Several deposits were not made timely. S3800-035 Auditor Non-Compliance Code S ? Internal control deficiencies S3800-040 Questioned Costs $--- S3800-045 Reporting Views of Responsible Officials Management agrees with the finding and has reminded staff of management?s policy regarding timely deposits. S3800-037 FHA/Contract Number 12735486 S3800-038 Questioned Costs $--- S3800-080 Recommendation Management should have procedures in place to ensure deposits are being made in accordance with the HUD guidelines. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations Management agrees with the finding and has reminded staff of management?s policy regarding timely deposits. S3800-130 Response Indicator Agree S3800-140 Completion Date 12/31/2019 S3800-150 Response Management agrees with the finding and has reminded staff of management?s policy regarding timely deposits.
Finding Reference Number #2019-001 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has reminded staff of management?s policy regarding timely deposits. Contact Person Responsible: Tom Anderson Completion Date: December 31, 2019
S3800-010 Finding Reference Number 2019-002 S3800-011 Title and CFDA Number of Federal Program Mortgage Insurance Rental Housing, 14.134 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 None S3800-020 Criteria The project must comply with HUD guidelines regarding deposits to the residual receipts reserve. S3800-030 Statement of Condition Required deposit to residual receipts reserve was not made within 90 days of the prior year end. S3800-032 Cause Clerical error. S3800-033 Effect or Potential Effect Deposit to residual receipts reserve was not made within 90 days of the prior year end. S3800-035 Auditor Non-Compliance Code B ? Residual receipts S3800-040 Questioned Costs $38,563 S3800-045 Reporting Views of Responsible Officials Management agrees with the finding and will fund the deficiency upon receipt of replacement reserve reimbursements. S3800-037 FHA/Contract Number 12735486 S3800-038 Questioned Costs $38,563 S3800-080 Recommendation Management should have procedures in place to ensure deposits to the residual receipts reserve are made within 90 days of the prior year end. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations Management agrees with the finding and will fund the deficiency upon receipt of replacement reserve reimbursements. S3800-130 Response Indicator Agree S3800-140 Completion Date 03/31/2020 S3800-150 Response Management agrees with the finding and will fund the deficiency upon receipt of replacement reserve reimbursements.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number 2019-002 S3800-011 Title and CFDA Number of Federal Program Mortgage Insurance Rental Housing, 14.134 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 None S3800-020 Criteria The project must comply with HUD guidelines regarding deposits to the residual receipts reserve. S3800-030 Statement of Condition Required deposit to residual receipts reserve was not made within 90 days of the prior year end. S3800-032 Cause Clerical error. S3800-033 Effect or Potential Effect Deposit to residual receipts reserve was not made within 90 days of the prior year end. S3800-035 Auditor Non-Compliance Code B ? Residual receipts S3800-040 Questioned Costs $38,563 S3800-045 Reporting Views of Responsible Officials Management agrees with the finding and will fund the deficiency upon receipt of replacement reserve reimbursements. S3800-037 FHA/Contract Number 12735486 S3800-038 Questioned Costs $38,563 S3800-080 Recommendation Management should have procedures in place to ensure deposits to the residual receipts reserve are made within 90 days of the prior year end. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations Management agrees with the finding and will fund the deficiency upon receipt of replacement reserve reimbursements. S3800-130 Response Indicator Agree S3800-140 Completion Date 03/31/2020 S3800-150 Response Management agrees with the finding and will fund the deficiency upon receipt of replacement reserve reimbursements.
Finding Reference Number #2019-002 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding; however the project does not have surplus cash at December 31, 2019. Management is requesting reimbursement from the replacement reserve for eligible items and upon receipt will deposit the delinquency into the residual receipts account. The excess prior year funds were used to fund necessary repairs at the property. Contact Person Responsible: Tom Anderson Anticipated Completion Date: May 31, 2020
FAC accepted this audit on April 6, 2019 — management decision was due October 6, 2019.
FAC accepted this audit on April 1, 2018 — management decision was due October 1, 2018.
FAC accepted this audit on April 3, 2017 — management decision was due October 3, 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.
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