EIN: 943087060
UEI: JELMT9ALJGA7
Audited by: Armanino
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 8, 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 8, 2026 (82 days ago).
What is a management decision? →FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
FAC accepted this audit on March 25, 2024 — management decision was due September 25, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on May 3, 2022 — management decision was due November 3, 2022.
FAC accepted this audit on March 25, 2021 — management decision was due September 25, 2021.
During the year ended June 30, 2020, Abodes Services entered into agreements under covered transactions with multiple entities. For one of our selections, the entity suspension and debarment procedure was performed late and for the remainder the suspension and debarment procedure was not performed. The total amount of our selections for these entities was approximately $3,200,000. A review of the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at https://www.sam.gov/SAM/ as part of the audit procedures indicated these entities were not suspended or debarred. Cause: Abode Services does not have a procedure in place to perform a suspension and debarment review under the Uniform Guidance when entering into covered transactions. Possible effect: Abode Services could unknowingly enter into a covered transaction with an entity who may be suspended or debarred or otherwise excluded from participating in the transaction. Questioned cost: No Recommendation: We recommend that Abode Services implement an internal control procedure to comply with the Uniform Guidance for suspension and debarment rules before entering into covered transactions. Views of responsible officials: Abode management agrees with the auditors finding 2020-002. Abode?s CFO will create and implement the appropriate policies, procedures and controls that are necessary to ensure compliance with the Uniform Guidance rules for suspension and debarment. Furthermore, the Controller will identify and assign the necessary accounting staff (A/P) who will be responsible for reviewing each new vendor and checking for suspension and debarment through the SAM system before they set them up as a vendor for Abode. Additionally, they will quarterly review current vendors as to their status and whether they are either suspended or debarred using the federal SAM system. They will then notify the CFO of any vendor who is either suspended or debarred. The CFO will then take the appropriate action to ensure that Abode is not engaged in transactions with suspended or debarred vendors. This review will be documented and kept in accounting?s accounts payable records.
Show full finding ▾Hide full finding ▴Criteria: Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: During the year ended June 30, 2020, Abodes Services entered into agreements under covered transactions with multiple entities. For one of our selections, the entity suspension and debarment procedure was performed late and for the remainder the suspension and debarment procedure was not performed. The total amount of our selections for these entities was approximately $3,200,000. A review of the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at https://www.sam.gov/SAM/ as part of the audit procedures indicated these entities were not suspended or debarred. Cause: Abode Services does not have a procedure in place to perform a suspension and debarment review under the Uniform Guidance when entering into covered transactions. Possible effect: Abode Services could unknowingly enter into a covered transaction with an entity who may be suspended or debarred or otherwise excluded from participating in the transaction. Questioned cost: No Recommendation: We recommend that Abode Services implement an internal control procedure to comply with the Uniform Guidance for suspension and debarment rules before entering into covered transactions. Views of responsible officials: Abode management agrees with the auditors finding 2020-002. Abode?s CFO will create and implement the appropriate policies, procedures and controls that are necessary to ensure compliance with the Uniform Guidance rules for suspension and debarment. Furthermore, the Controller will identify and assign the necessary accounting staff (A/P) who will be responsible for reviewing each new vendor and checking for suspension and debarment through the SAM system before they set them up as a vendor for Abode. Additionally, they will quarterly review current vendors as to their status and whether they are either suspended or debarred using the federal SAM system. They will then notify the CFO of any vendor who is either suspended or debarred. The CFO will then take the appropriate action to ensure that Abode is not engaged in transactions with suspended or debarred vendors. This review will be documented and kept in accounting?s accounts payable records.
Abode Audit Finding: 2020-002 CFDA number: 14.267 CFDA title: Continuum of Care Program Federal award identification number and year: Multiple Name of federal agency: HUD Name of pass-through entity: Various Repeat finding: No Criteria: Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non- procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-federal entity enters a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended, or debarred or otherwise excluded from participating in the transaction. Condition: During the fiscal year ended June 30, 2020, Abodes Services entered into agreements under covered transactions with multiple entities. For one of our selections, the entity suspension and debarment procedure was performed late and for the remainder the suspension and debarment procedure was not performed. The total amount of our selections for these entities was approximately $3.2 million. A review of the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at https://www.sam.gov/SAM/ as part of the audit procedures indicated these entities were not suspended or debarred. Cause: Abode Services does not have a procedure in place to perform a suspension and debarment review under the Uniform Guidance when entering covered transactions. :Possible effect: Abode Services could unknowingly enter a covered transaction with an entity who may be suspended or debarred or otherwise excluded from participating in the transaction. Questioned cost: No Recommendation: We recommend that Abode Services implement an internal control procedure to comply with the Uniform Guidance for suspension and debarment rules before entering covered transactions.\Abode?s management agrees with the auditor?s finding 2020-002. Abode?s CFO will create and implement the appropriate policies, procedures and controls that are necessary to ensure compliance with the Uniform Guidance rules for suspension and debarment. Furthermore, the Controller will identify and assign the necessary accounting staff (A/P) who will be responsible for reviewing each new vendor and checking for suspension and debarment through the SAM system before they set them up as a vendor for Abode. Additionally, they will quarterly review current vendors as to their status and whether they are either suspended or debarred using the federal SAM system. They will then notify the CFO of any vendor who is either suspended or debarred. The CFO will then take the appropriate action to ensure that Abode is not engaged in transactions with suspended or debarred vendors. This review will be documented and kept in accounting's accounts payable records.
FAC accepted this audit on January 1, 2020 — management decision was due July 1, 2020.
FAC accepted this audit on March 30, 2019 — management decision was due September 30, 2019.
FAC accepted this audit on March 10, 2019 — management decision was due September 10, 2019.
FAC accepted this audit on April 2, 2017 — management decision was due October 2, 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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