FAC Explorer

Audit 410795

FY End
2026-06-30
Total Expended
$5.81M
Findings
1
Programs
1
Organization: Capitol Heights Place Ii, Inc. (AL)
Year: 2026 Accepted: 2026-09-10
Auditor: BROWDER & ASSOCIATES PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1229333 2026-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $5.81M Yes 1

Contacts

Name Title Type
HA9GB7MYNKM6 Holly Jackson Auditee
2059331020 Dawn Wynn Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal award activity of Capitol Heights Place II, Inc. HUD Project No. 062-EE076, and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Capitol Heights Place II, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Capitol Heights Place II, Inc.
The accompanying schedule of expenditures of federal awards includes the loan balance outstanding at the beginning of the year for the U.S. Department of Housing and Urban Development loan programs. No additional loans were received during the year. The balances outstanding as of June 30, 2026 are shown below:

Finding Details

Finding 2026-001
Management requested and received a release from its replacement reserve which included six items requested and received in the prior year. HUD approved the release in this instance; however, that approval was based on the supporting information submitted by the project and does not relieve the auditee of responsibility for the accuracy and completeness of its request. Management's review process did not include a documented comparison of the current replacement reserve request to prior-year requests, approvals, and disbursements. The entity also lacked a centralized register using unique invoice or transaction identifiers and an independent review designed to identify items previously reimbursed.