EIN: 920072522
UEI: J5YUQ335D638
Audited by: ALTMAN, ROGERS & CO.
Oversight agency: 21 [Department of the Treasury]
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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 May 31, 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 December 1, 2024 (642 days ago).
What is a management decision? →Finding 2023-001 Lack of Internal Controls over Eligibility Federal Agency: U.S. Department of the Treasury Federal Programs: Emergency Rental Assistance Program Assistance Listing Numbers: 21.023 Award Numbers: HAP-HSS-22-BCF-1 Award Years: 2023 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: In accordance with 15YSC9058a, to ensure eligibility requirements are met, household eligibility should be tested to focus on whether grantees established and adhered to reasonable policies for evaluating household applications within Treasury’s framework providing for the use of self-attestation, categorical eligibility, and fact-specific proxies in qualifying circumstances. Condition and Context: During our testing over internal controls over eligibility we identified one application that was missing management signatures, and two beneficiaries were missing the application form. Cause: Inadequate internal control over eligibility. Effect: Program funding is at higher risk of being given to non-eligible recipients. Questioned Costs: None exceeding reportable threshold. Repeat Finding: This is not a repeat finding. Recommendation: Management should implement internal controls and policies to properly review and retain eligibility documents. Management Response: Management agrees with this finding, see Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2023-001 Lack of Internal Controls over Eligibility Federal Agency: U.S. Department of the Treasury Federal Programs: Emergency Rental Assistance Program Assistance Listing Numbers: 21.023 Award Numbers: HAP-HSS-22-BCF-1 Award Years: 2023 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: In accordance with 15YSC9058a, to ensure eligibility requirements are met, household eligibility should be tested to focus on whether grantees established and adhered to reasonable policies for evaluating household applications within Treasury’s framework providing for the use of self-attestation, categorical eligibility, and fact-specific proxies in qualifying circumstances. Condition and Context: During our testing over internal controls over eligibility we identified one application that was missing management signatures, and two beneficiaries were missing the application form. Cause: Inadequate internal control over eligibility. Effect: Program funding is at higher risk of being given to non-eligible recipients. Questioned Costs: None exceeding reportable threshold. Repeat Finding: This is not a repeat finding. Recommendation: Management should implement internal controls and policies to properly review and retain eligibility documents. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2023-001 Lack of Internal Controls over Eligibility Name of Contact Person: Fony Imawan Corrective Action Plan: -We will introduce supplementary policies and procedures -Staff/ the program manager will undergo training to review signed applications from the client -Managers will document their findings, noting whether clients are deemed eligible or not. -If clients are eligible, we will include supporting documentation with their application to validate their eligibility determination Proposed Completion Date: The end of the month
Finding 2023-001 Lack of Internal Controls over Eligibility Federal Agency: U.S. Department of the Treasury Federal Programs: Emergency Rental Assistance Program Assistance Listing Numbers: 21.023 Award Numbers: HAP-HSS-22-BCF-1 Award Years: 2023 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: In accordance with 15YSC9058a, to ensure eligibility requirements are met, household eligibility should be tested to focus on whether grantees established and adhered to reasonable policies for evaluating household applications within Treasury’s framework providing for the use of self-attestation, categorical eligibility, and fact-specific proxies in qualifying circumstances. Condition and Context: During our testing over internal controls over eligibility we identified one application that was missing management signatures, and two beneficiaries were missing the application form. Cause: Inadequate internal control over eligibility. Effect: Program funding is at higher risk of being given to non-eligible recipients. Questioned Costs: None exceeding reportable threshold. Repeat Finding: This is not a repeat finding. Recommendation: Management should implement internal controls and policies to properly review and retain eligibility documents. Management Response: Management agrees with this finding, see Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2023-001 Lack of Internal Controls over Eligibility Federal Agency: U.S. Department of the Treasury Federal Programs: Emergency Rental Assistance Program Assistance Listing Numbers: 21.023 Award Numbers: HAP-HSS-22-BCF-1 Award Years: 2023 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: In accordance with 15YSC9058a, to ensure eligibility requirements are met, household eligibility should be tested to focus on whether grantees established and adhered to reasonable policies for evaluating household applications within Treasury’s framework providing for the use of self-attestation, categorical eligibility, and fact-specific proxies in qualifying circumstances. Condition and Context: During our testing over internal controls over eligibility we identified one application that was missing management signatures, and two beneficiaries were missing the application form. Cause: Inadequate internal control over eligibility. Effect: Program funding is at higher risk of being given to non-eligible recipients. Questioned Costs: None exceeding reportable threshold. Repeat Finding: This is not a repeat finding. Recommendation: Management should implement internal controls and policies to properly review and retain eligibility documents. Management Response: Management agrees with this finding, see Corrective Action Plan.
Federal Award Findings Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Fony Imawan Corrective Action Plan: - Management will carefully review report deadlines and ensure that submission of reports is made before they are due. Management will also carefully review reporting requirements and ensure that requirements are adhered to. Proposed Completion Date: - Fiscal Year 2024
FAC accepted this audit on March 20, 2023 — management decision was due September 20, 2023.
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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