EIN: 911785457
UEI: P9N5NQBLBH59
Audited by: Eide Bailly LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 15, 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 15, 2026 (78 days ago).
What is a management decision? →FAC accepted this audit on October 15, 2024 — management decision was due April 15, 2025.
FAC accepted this audit on November 6, 2023 — management decision was due May 6, 2024.
The project did not make the required monthly deposits into the reserve account for the year. Cause: This was an oversight by management during the year. Effect: This resulted in an underfunded reserve for replacement account at June 30, 2023 in the amount of two monthly deposits in the amount of $2,534. Context: The Regulatory Agreement with HUD requires monthly deposits to the reserve for replacement account. The current required monthly deposit is $1,267. Only ten required monthly deposits were made during the year. Recommendation: We recommend that additional deposits be made to the reserve for replacement account for the underfunded amount. We also recommend processes and controls are established to monitor the activities of the reserve for replacement account to ensure compliance with HUD requirements. Views of Responsible Officials: Management concurs that the required monthly deposits were not made during the year. Management will implement procedures to ensure future deposits to the reserve for replacement account are consistent with the amount required by HUD.
Show full finding ▾Hide full finding ▴Criteria: In accordance with the Regulatory Agreement from HUD, management will maintain a reserve for replacement account. The reserve for replacement account shall at all times be subject to the control of HUD. Monthly deposits are required into the reserve for replacement as required by HUD. Condition: The project did not make the required monthly deposits into the reserve account for the year. Cause: This was an oversight by management during the year. Effect: This resulted in an underfunded reserve for replacement account at June 30, 2023 in the amount of two monthly deposits in the amount of $2,534. Context: The Regulatory Agreement with HUD requires monthly deposits to the reserve for replacement account. The current required monthly deposit is $1,267. Only ten required monthly deposits were made during the year. Recommendation: We recommend that additional deposits be made to the reserve for replacement account for the underfunded amount. We also recommend processes and controls are established to monitor the activities of the reserve for replacement account to ensure compliance with HUD requirements. Views of Responsible Officials: Management concurs that the required monthly deposits were not made during the year. Management will implement procedures to ensure future deposits to the reserve for replacement account are consistent with the amount required by HUD.
Criteria: In accordance with the Regulatory Agreement from HUD, management will maintain a reserve for replacement account. The reserve for replacement account shall at all times be subject to the control of HUD. Monthly deposits are required into the reserve for replacement as required by HUD. Condition: The project did not make the required monthly deposits into the reserve account for the year. Planned Corrective Action: Subsequent deposits were made on August 10, 2023 for the amount of deficient deposits to the reserve for replacement account. Management will implement procedures to ensure future deposits to the reserve for replacement account are consistent with the amount required by HUD. Person Responsible: Todd Schuiteman, CFO
FAC accepted this audit on November 6, 2022 — management decision was due May 6, 2023.
FAC accepted this audit on October 5, 2021 — management decision was due April 5, 2022.
FAC accepted this audit on September 30, 2020 — management decision was due March 30, 2021.
FAC accepted this audit on October 1, 2019 — management decision was due April 1, 2020.
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
FAC accepted this audit on October 12, 2017 — management decision was due April 12, 2018.
FAC accepted this audit on October 6, 2016 — management decision was due April 6, 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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