Finding 2025-001
significant deficiency
- Program
- SUPPORTIVE HOUSING FOR THE ELDERLY (14.157)
- Compliance requirement
- Other
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
Controls over timely deposit to the residual receipts reserve
Texas · Nonprofit · under $2M in federal spending
LEWIS-TORAN RETIREMENT COMMUNITY, INC.
Beaumont, TX
The FY2025 single audit reports 1 finding: 1 significant deficiency. Audits on file for FY2023–FY2025: FY2023, FY2024, FY2025.
Score: 3 of 100 (FY2025 audit)
The sum of eight parts, each read from the audit. How the score works.
| Part | Rule | Points | Max |
|---|---|---|---|
| Material weaknesses | 8 points each | 0 | 24 |
| Significant deficiencies | 3 points each | 3 | 9 |
| Repeat findings | 5 points each | 0 | 15 |
| Longest repeat chain | 2 years 3, 3 years 6, 4 years 9, 5+ years 12 | 0 | 12 |
| Modified major-program opinions | qualified 8 each; any adverse or disclaimer 15 | 0 | 15 |
| Questioned costs | known amount of $25,000 or more, by share and dollars | 0 | 15 |
| Going concern | auditor included a going-concern paragraph | 0 | 5 |
| Prior-year lateness | prior-year audit late or not filed, scored only with a finding | 0 | 5 |
| Score | 3 | 100 |
Federal funding, FY2025
$980,425 in federal awards spent, across 1 program. Largest funding agencies:
| Agency | Spent |
|---|---|
| Department of Housing and Urban Development | $980,425 |
FY2025 audit
- FAC record
- 2025-06-GSAFAC-0000410322
- Fiscal year end
- June 30, 2025
- Accepted by FAC
- March 23, 2026
- Federal spending
- $980,425 · 1 program
- Major programs
- 1
- Score
- 3 of 100
FY2024 audit
- FAC record
- 2024-06-GSAFAC-0000054802
- Fiscal year end
- June 30, 2024
- Accepted by FAC
- September 9, 2024
- Federal spending
- $976,606 · 1 program
- Major programs
- 0
- Score
- 0 of 100
No findings reported.
FY2023 audit
- FAC record
- 2023-06-GSAFAC-0000002880
- Fiscal year end
- June 30, 2023
- Accepted by FAC
- November 8, 2023
- Federal spending
- $873,900 · 1 program
- Major programs
- 0
- Score
- 5 of 100
Finding 2023-001
modified opinion
- Program
- SUPPORTIVE HOUSING FOR THE ELDERLY (14.157)
- Compliance requirement
- Activities allowed or unallowed
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
Finding No. 2023-001: Controls over timely filing with the Federal Audit Clearinghouse Criteria: The Federal Audit Clearinghouse requires that the Data Collection Form be submitted within nine months of year end. Condition: The Data Collection Form for the year ended June 30, 2022 was not filed electronically with the Federal Audit Clearinghouse within nine months of the fiscal year end of the Corporation. Questioned Cost: None. Cause: Administrative oversight led to the Data Collection Form for the year ended June 30, 2022 not being submitted to the Federal Audit Clearinghouse within nine months of the fiscal year end of the Corporation. Effect: Management is not in compliance with the requirement to timely submit the Data Collection Form with the Federal Audit Clearinghouse. Recommendation: Management should institute procedures to ensure that the Data Collection Form is electronically filed with the Federal Audit Clearinghouse within nine months of year end. View of Responsible Officials: Management will implement procedures to ensure that the form is timely submitted in the future.