EIN: 953900336
UEI: GSA_MIGRATION
Audited by: COHNREZNICK LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 25, 2021. 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 January 25, 2022 (1691 days ago).
What is a management decision? →FAC accepted this audit on January 2, 2020 — management decision was due July 2, 2020.
Finding No. 2019-001 Statement of Condition Residual Receipts Deposits (CFDA No. 14.135) During the year ended June 30, 2019, the Corporation should deposit an amount of $9,227 into the residual receipts account as per the audited financial statements as of June 30, 2018. Criteria: Per the Regulatory Agreement, the Corporation shall maintain a replacement reserve account, in which the Corporation shall deposit any residual receipts realized from the operations of the Project within 60 days after the end of each fiscal year. Effect: The Corporation is not in compliance with the requirements of the regulatory agreement. Cause: Controls are not in place to ensure timely deposit of residual receipts. Questioned Costs: None Recommendation Management should establish internal controls and procedures to ensure that the residual receipt is to be deposited. Auditor Noncompliance Code: B: Failure to make required residual receipts deposits Auditee's Response: Management should establish internal controls and procedures to ensure that the residual receipt is to be deposited.
Show full finding ▾Hide full finding ▴Finding No. 2019-001 Statement of Condition Residual Receipts Deposits (CFDA No. 14.135) During the year ended June 30, 2019, the Corporation should deposit an amount of $9,227 into the residual receipts account as per the audited financial statements as of June 30, 2018. Criteria: Per the Regulatory Agreement, the Corporation shall maintain a replacement reserve account, in which the Corporation shall deposit any residual receipts realized from the operations of the Project within 60 days after the end of each fiscal year. Effect: The Corporation is not in compliance with the requirements of the regulatory agreement. Cause: Controls are not in place to ensure timely deposit of residual receipts. Questioned Costs: None Recommendation Management should establish internal controls and procedures to ensure that the residual receipt is to be deposited. Auditor Noncompliance Code: B: Failure to make required residual receipts deposits Auditee's Response: Management should establish internal controls and procedures to ensure that the residual receipt is to be deposited.
CORRECTIVE ACTION PLAN PLEASANT HILLS HOME CORP HUD PROJECT -- 122-35587NI COHN REZNICK JUNE 30, 2019 CORRECTIVE ACTION PLAN PREPARED BY: EUGENE NOH PRESIDENT 714-533-3450 CURRENT FINDINGS ' 2019-1) FINDING 1-2019- Residual Receipt During the year ended June 30, 2019, management did not deposit to the residual receipts account the full amount of residual receipts expected to be deposited at the end of the prior year of $9,227, as required by HUD. COMMENTS ON FINDINGS AND RECOMMENDATIONS ' Management should establish Internal controls and procedures to ensure that the residual receipts deposit timely. ACTIONS TAKEN OR PLANNED Management will make deposits of residual receipts timely.
FAC accepted this audit on September 30, 2018 — management decision was due March 30, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on October 11, 2018 — management decision was due April 11, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on October 16, 2017 — management decision was due April 16, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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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