EIN: 020477325
UEI: EXWHSMMQS391
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 2026. 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 30, 2026 (128 days from today).
What is a management decision? →The property is not utilizing the Replacement Reserve as intended and is instead paying for costs out of the operating account. Criteria: Significant replacement costs should be submitted for approval to be paid for with Replacement Reserve funds. Effect: Low operating cash balances and cash flow issues. Context: Auditor reviewed the Replacement Reserve activity and noted minimal withdrawals. Cause: Lack of monitoring at the management agent. Recommendation: The management agent should consider using the Replacement Reserve for all applicable and allowable expenditures.
Show full finding ▾Hide full finding ▴Finding 2026-001: Significant deficiency Information on universe: It was noted during testing that the management agent could be withdrawing more funds from the reserve for replacement account to cover costs instead of using operating funds. Sample size: Monthly reserve activity is tested for compliance. Identification of repeat finding: 2025-007 Condition: The property is not utilizing the Replacement Reserve as intended and is instead paying for costs out of the operating account. Criteria: Significant replacement costs should be submitted for approval to be paid for with Replacement Reserve funds. Effect: Low operating cash balances and cash flow issues. Context: Auditor reviewed the Replacement Reserve activity and noted minimal withdrawals. Cause: Lack of monitoring at the management agent. Recommendation: The management agent should consider using the Replacement Reserve for all applicable and allowable expenditures.
Finding 2026-001 Plan: Please see below the new process ensuring replacement reserve requests are being made in a timely manner: 1) Quarterly Assessment: Quarterly review are now in place to assess reserve balances and ensure funds are used for necessary repairs. Monthly cash flow reports will align reserve balances with property needs. 2) Formal Utilization Procedure: A written procedure has been established for requesting and using replacement reserve funds. This includes clear guidelines, approval workflows, and thresholds for reserve levels based on property needs. 3) Monitoring & Reporting: Periodic audits will ensure funds are spent according to HUD guidelines. 4) Staff Training & Oversight: Staff will receive training on proper reserve management, and management will increase oversight to ensure funds are used appropriately. Completion Date: 11/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing
2025-007
Corrected HUD-50059-A’s were needed for several tenants in order to properly reflect the total tenant portion (TTP) and HUD portion of rent on the tenant’s annual recertification. Criteria: HUD requires annual recertification of tenant income and expenses to determine the TTP of rent. Effect: Income and expense calculations on the annual recertification were incorrectly calculated resulting in the TTP and HUD portions of rent being inaccurate. Context: Auditor reviewed tenant files noting calculations were incorrect. Cause: Error made by property manager. Recommendation: A procedure be implemented to review tenant files for accuracy.
Show full finding ▾Hide full finding ▴Finding 2026-002: Significant deficiency and compliance finding Information on universe: Total population was 57 units. Sample size: 10 files were selected for testing. Identification of repeat finding: No Condition: Corrected HUD-50059-A’s were needed for several tenants in order to properly reflect the total tenant portion (TTP) and HUD portion of rent on the tenant’s annual recertification. Criteria: HUD requires annual recertification of tenant income and expenses to determine the TTP of rent. Effect: Income and expense calculations on the annual recertification were incorrectly calculated resulting in the TTP and HUD portions of rent being inaccurate. Context: Auditor reviewed tenant files noting calculations were incorrect. Cause: Error made by property manager. Recommendation: A procedure be implemented to review tenant files for accuracy.
Finding 2026-002 CAPBM acknowledges the finding regarding inaccuracies identified in several tenant annual recertifications that required corrected HUD-50059-A forms to accurately reflect the Total Tenant Payment (TTP) and HUD subsidy amounts. The errors were the result of calculation and data entry mistakes during the annual recertification process with past management. Current management is currently reviewing the affected tenant files and will complete any necessary corrections to ensure tenant rent and subsidy calculations are accurate and compliant with HUD requirements. To prevent similar errors in the future, CAPBM has implemented an additional review procedure for all annual recertifications. Once the Compliance Manager completes the annual recertification and prepares the HUD-50059, the Director of Affordable Housing will conduct a secondary review of the certification, including income calculations, asset determinations, applicable deductions, Total Tenant Payment (TTP), and subsidy calculations, prior to final approval and submission. Additionally, staff will continue to receive training on HUD occupancy requirements and annual recertification procedures to ensure compliance with HUD regulations. Management believes these corrective actions will strengthen internal controls and reduce the likelihood of future calculation errors. CAPBM is committed to maintaining accurate tenant certifications and ensuring ongoing compliance with HUD requirements. Completion Date: 12/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing
HUD performed an MOR in September of 2023 for which a response is required within 30 days. The response was not completed timely and the MOR is still open. Criteria: A response is due within 30 days of the MOR. Effect: Findings by HUD have not been resolved. Context: Auditor noted the MOR is still open. Cause: Significant turnover and lack of staff at the management agent. Recommendation: Once the management agent is fully staffed, they must make all efforts to reply to the MOR findings within the required 30 days.
Show full finding ▾Hide full finding ▴Finding 2026-003: Compliance finding Information on universe/sample size: Management Occupancy Review (MOR) Identification of repeat finding: Yes, 2025-003 Condition: HUD performed an MOR in September of 2023 for which a response is required within 30 days. The response was not completed timely and the MOR is still open. Criteria: A response is due within 30 days of the MOR. Effect: Findings by HUD have not been resolved. Context: Auditor noted the MOR is still open. Cause: Significant turnover and lack of staff at the management agent. Recommendation: Once the management agent is fully staffed, they must make all efforts to reply to the MOR findings within the required 30 days.
Finding 2026-003 Action Plan: Management has submitted all corrections to HUD, but the MOR report has not been closed out or finalized as of yearend. See 2026-003. Completion Date: 9/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing
2025-003
All management agent duties should be performed timely. Criteria: Tenant units should be filled in a timely manner; existing tenants must be recertified annually and the related subsidy requested for backdated recertifications and budgets must be filed timely. Effect: Significant vacancies existed at the beginning of the year and not all subsidy has been applied for. Additionally, the HUD budget is not completed or filed timely. Context: Auditor noted the vacancies and file issues during testing and also note that an accurate budget was not provided. Cause: Significant turnover at the management agent. Recommendation: The management agent should hire a consultant to assist with performing the necessary management agent duties until they are fully staffed.
Show full finding ▾Hide full finding ▴Finding 2026-004: Significant deficiency and compliance Information on universe/sample size: It was noted during testing that the management agent was not able to perform all management duties in a timely manner. Identification of repeat finding: Yes, 2025-005 Condition: All management agent duties should be performed timely. Criteria: Tenant units should be filled in a timely manner; existing tenants must be recertified annually and the related subsidy requested for backdated recertifications and budgets must be filed timely. Effect: Significant vacancies existed at the beginning of the year and not all subsidy has been applied for. Additionally, the HUD budget is not completed or filed timely. Context: Auditor noted the vacancies and file issues during testing and also note that an accurate budget was not provided. Cause: Significant turnover at the management agent. Recommendation: The management agent should hire a consultant to assist with performing the necessary management agent duties until they are fully staffed.
Finding 2026-004 Plan: Please see below the new process regarding hiring additional staff and turnover at Community Action Partnership Belknap-Merrimack Counties Inc. Due to lack of management, it is understood the importance of having staff training on a regular basis to ensure management and compliance duties can be performed adequately. Community Action Program Belknap-Merrimack Counties Inc. plans to improve the standards of employee training and will be hosting quarterly trainings on employee responsibilities, performance, and areas for improvement. This includes HUD trainings and keeping up to date on any new HUD policies and procedures. We understand the importance of a well-trained staff. We are committed to our performance and adhering to HUD standards while implementing policies to follow for continuous improvement. Please see below the new process regarding filling vacancies and completing management duties in a timely manner: 1. Immediate Focus on Vacancies: We are prioritizing the filling of vacant units by having two staff members complete move ins at the same time. 2. Streamlined Recertification Process: We have updated our process to ensure all tenants are recertified in a timely manner. There has been a new system in place to monitor deadlines and improve efficiency. 3. Staffing and Training: We are actively recruiting and training additional staff to ensure these tasks are handled promptly, preventing future delays. These steps will address the backlog of management duties and ensure that all tasks, such as filling vacancies, submitting budgets, and completing tenant recertifications, are handled in a timely and efficient manner. Completion Date: 11/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing
2025-005
FAC accepted this audit on December 30, 2025 — management decision was due June 30, 2026.
Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run due to the license expiring and the person with the license no longer working at the organization. Criteria: HUD requires EIV forms to be run, monthly, quarterly and annually. Source documentation should be maintained in files. Effect: Required documents were not in the files. Context: Auditor reviewed tenant files noting the form was not present in the tenant files. Cause: Lack of oversight by management agent. The one individual with the EIV license was no longer working at the Organization. Recommendation: A system should be in place requiring more than one individual to have an EIV license and ensure the license does not lapse. Additionally, there should be a review process in place to ensure completeness and accuracy of tenant files.
Show full finding ▾Hide full finding ▴Finding 2025-002: Compliance finding Information on universe: Total population was 43 units. Sample Size: 5 files were selected for testing. Identification of repeat finding: Yes, 2024-002 Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run due to the license expiring and the person with the license no longer working at the organization. Criteria: HUD requires EIV forms to be run, monthly, quarterly and annually. Source documentation should be maintained in files. Effect: Required documents were not in the files. Context: Auditor reviewed tenant files noting the form was not present in the tenant files. Cause: Lack of oversight by management agent. The one individual with the EIV license was no longer working at the Organization. Recommendation: A system should be in place requiring more than one individual to have an EIV license and ensure the license does not lapse. Additionally, there should be a review process in place to ensure completeness and accuracy of tenant files.
Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run due to the license expiring and the person with the license no longer working at the organization. Action Plan: We have reviewed the finding regarding the need for a system ensuring that more than one individual holds an EIV (Enterprise Income Verification) license and that the license does not lapse. We understand the importance of maintaining access to the EIV system and ensuring uninterrupted compliance with HUD requirements. In response to this finding, we have taken the following corrective actions: 1. Designating Multiple EIV Users: We have implemented a policy that ensures at least two staff members are trained and hold active EIV access. This provides continuity in the event that one staff member is unavailable or the license needs to be renewed. 2. Tracking License Expiration: We have established a system to track EIV license expiration dates and will proactively initiate renewal processes well in advance of any license lapsing. A reminder system has been set up to notify both the employee holding the license and the supervisor, ensuring that renewals are completed on time. 3. Backup Procedures: In addition, we have documented backup procedures to ensure that another individual with the appropriate access is available to perform EIV-related tasks in case of staff turnover or other absences. Anticipated Completion Date: 6/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing
2024-002
HUD performed an MOR in September of 2023 for which a response is required within 30 days. The response was not completed timely and the MOR is still open. Criteria: A response is due within 30 days of the MOR. Effect: Findings by HUD have not been resolved. Context: Auditor noted the MOR is still open. Cause: Significant turnover and lack of staff at the management agent. Recommendation: Once the management agent is fully staffed, they must make all efforts to reply to the MOR findings within the required 30 days.
Show full finding ▾Hide full finding ▴Finding 2025-003: Compliance finding Information on universe/sample size: Management Occupancy Review (MOR) Identification of repeat finding: Yes, 2024-003 Condition: HUD performed an MOR in September of 2023 for which a response is required within 30 days. The response was not completed timely and the MOR is still open. Criteria: A response is due within 30 days of the MOR. Effect: Findings by HUD have not been resolved. Context: Auditor noted the MOR is still open. Cause: Significant turnover and lack of staff at the management agent. Recommendation: Once the management agent is fully staffed, they must make all efforts to reply to the MOR findings within the required 30 days.
Condition: HUD performed an MOR in September of 2023 for which a response is required within 30 days. The response was not completed timely and the MOR is still open. Action Plan: Management acknowledges this recommendation. Once the management agent is fully staffed, all efforts will be made to ensure that MOR findings are reviewed and responded to within the required 30-day timeframe. This corrective action will be fully implemented in 2026, at which time staffing levels will support timely and consistent compliance with reporting requirements. Completion Date: 9/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing
2024-003
HUD forms must be certified by an authorized user. Criteria: The certifier for HUD forms should be a current employee with oversight in the area the form pertains to. Effect: The forms were not certified by the correct individual. Context: Auditor reviewed source documents noting incorrect certifier. Cause: Lack of oversight by management agent. Recommendation: A procedure be implemented to ensure that the Project changes the certifier on forms, when applicable, in a timely manner.
Show full finding ▾Hide full finding ▴Finding 2025-004: Significant Deficiency Information on universe/sample size: It was noted during testing that some of the HUD form certifiers were not updated in a timely manner. Identification of repeat finding: Yes, 2024-004 Condition: HUD forms must be certified by an authorized user. Criteria: The certifier for HUD forms should be a current employee with oversight in the area the form pertains to. Effect: The forms were not certified by the correct individual. Context: Auditor reviewed source documents noting incorrect certifier. Cause: Lack of oversight by management agent. Recommendation: A procedure be implemented to ensure that the Project changes the certifier on forms, when applicable, in a timely manner.
Condition: HUD forms must be certified by an authorized user. Action Plan: Please see below the new process ensuring that all HUD forms are certified by an authorized user: 1) Tracking System: A system has been implemented to monitor certifier assignments and send reminders for updates. 2) Training & Oversight: Staff training will be enhanced, and management will increase oversight to ensure compliance. 3) Monitoring and Accountability: Management will regularly review the certification process to ensure all forms are signed by the appropriate certifiers and to verify that all necessary updates are made promptly. Completion Date: 7/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing
2024-004
All management agent duties should be performed timely. Criteria: Tenant units should be filled in a timely manner; existing tenants need to be recertified annually. Effect: There were significant vacancies, some tenant’s subsidies had expired. Context: Auditor noted the vacancies and file issues during testing. Cause: Significant turnover at the management agent. Recommendation: The management agent should hire a consultant to assist with performing the necessary management agent duties until they are fully staffed.
Show full finding ▾Hide full finding ▴Finding 2025-005: Material Weakness and compliance Information on universe/sample size: It was noted during testing that the management agent was not able to perform management duties in a timely manner. Identification of repeat finding: Yes, 2024-005 Condition: All management agent duties should be performed timely. Criteria: Tenant units should be filled in a timely manner; existing tenants need to be recertified annually. Effect: There were significant vacancies, some tenant’s subsidies had expired. Context: Auditor noted the vacancies and file issues during testing. Cause: Significant turnover at the management agent. Recommendation: The management agent should hire a consultant to assist with performing the necessary management agent duties until they are fully staffed.
Condition: All management agent duties should be performed timely. Action Plan: Please see below the new process regarding hiring additional staff and turnover at Community Action Program Belknap-Merrimack Counties Inc. Due to lack of management, it is understood the importance of having staff training on a regular basis to ensure management and compliance duties can be performed adequately. Community Action Program Belknap-Merrimack Counties Inc. plans to improve the standards of employee training and will be hosting quarterly trainings on employee responsibilities, performance, and areas for improvement. This includes HUD trainings and keeping up to date on any new HUD policies and procedures. We understand the importance of a well-trained staff. We are committed to our performance and adhering to HUD standards while implementing policies to follow for continuous improvement. As of December 2025 this department is fully staffed, if for some reason we become not fully staffed in the coming year, I will hire a temp agency to help in the interim of being full staffed again. Completion Date: 6/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing
2024-005
Lack of review and approvals on time allocated and charged to the property. Criteria: Allocation sheets should be reviewed and approved. Effect: The property could be charged the wrong amounts for payroll. Context: Auditor selected timesheets for payroll control testing. Cause: Lack of review and approvals. Recommendation: Allocation sheets should be reviewed in detail and approved.
Show full finding ▾Hide full finding ▴Finding 2025-006: Significant deficiency Information on universe: Payroll control testing. Sample size: Three employees selected for internal control testing. Identification of repeat finding: No Condition: Lack of review and approvals on time allocated and charged to the property. Criteria: Allocation sheets should be reviewed and approved. Effect: The property could be charged the wrong amounts for payroll. Context: Auditor selected timesheets for payroll control testing. Cause: Lack of review and approvals. Recommendation: Allocation sheets should be reviewed in detail and approved.
Condition: Lack of review and approvals on time allocated and charged to the property. Action Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will ensure that the Director of Affordable Housing submits an allocation sheet each pay period. The COO will check the allocation sheet for accuracy before approving the allocation sheet and submitting to Payroll for processing. The allocation sheet submitted will include detailed information on the job duties performed during that pay period by the staff member submitting the allocation sheet. Completion Date: 6/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing
The property is not utilizing the Replacement Reserve as intended and is instead paying for costs out of the operating account. Criteria: Significant replacement costs should be submitted for approval to be paid for with Replacement Reserve funds. Effect: Low operating cash balances and cash flow issues. Context: Auditor reviewed the Replacement Reserve activity and noted minimal withdrawals. Cause: Lack of monitoring at the management agent. Recommendation: The management agent should consider using the Replacement Reserve for applicable expenditures.
Show full finding ▾Hide full finding ▴Finding 2025-007: Significant deficiency Information on universe: It was noted during testing that the management agent could be withdrawing more funds from the reserve for replacement account. Sample size: Monthly reserve activity is tested for compliance. Identification of repeat finding: No Condition: The property is not utilizing the Replacement Reserve as intended and is instead paying for costs out of the operating account. Criteria: Significant replacement costs should be submitted for approval to be paid for with Replacement Reserve funds. Effect: Low operating cash balances and cash flow issues. Context: Auditor reviewed the Replacement Reserve activity and noted minimal withdrawals. Cause: Lack of monitoring at the management agent. Recommendation: The management agent should consider using the Replacement Reserve for applicable expenditures.
Condition: The property is not utilizing the Replacement Reserve as intended and is instead paying for costs out of the operating account. Action Plan: Please see below the new process ensuring replacement reserve requests are being made in a timely manner: 1) Quarterly Assessment: Quarterly review are now in place to assess reserve balances and ensure funds are used for necessary repairs. Monthly cash flow reports will align reserve balances with property needs. 2) Formal Utilization Procedure: A written procedure has been established for requesting and using replacement reserve funds. This includes clear guidelines, approval workflows, and thresholds for reserve levels based on property needs. 3) Monitoring & Reporting: Periodic audits will ensure funds are spent according to HUD guidelines. 4) Staff Training & Oversight: Staff will receive training on proper reserve management, and management will increase oversight to ensure funds are used appropriately. Completion Date: 5/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing
FAC accepted this audit on July 11, 2024 — management decision was due January 11, 2025.
Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run due to the license expiring and the person with the license no longer working at the organization. Criteria: HUD Requires EIV forms to be run, monthly, quarterly and annually. Effect: Required documents were not in the files. Context: Auditor reviewed tenant files noting the form was not present in the tenant files. Cause: Lack of oversight by management agent. The one individual with the EIV license was no longer working at the Organization. Recommendation: A system should be in place requiring more than one individual to have an EIV license and ensure the license does not lapse.
Show full finding ▾Hide full finding ▴Finding 2024-002: Compliance finding Information on universe: Total population was 44 units. Sample Size: 5 files were selected for testing. Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run due to the license expiring and the person with the license no longer working at the organization. Criteria: HUD Requires EIV forms to be run, monthly, quarterly and annually. Effect: Required documents were not in the files. Context: Auditor reviewed tenant files noting the form was not present in the tenant files. Cause: Lack of oversight by management agent. The one individual with the EIV license was no longer working at the Organization. Recommendation: A system should be in place requiring more than one individual to have an EIV license and ensure the license does not lapse.
Plan: A procedure has been implemented to ensure that at least two people in the agency have EIV Coordinator level access. This guarantees that someone within the agency always has the ability to grant or remove staff permissions and to run EIV reports in compliance with HUD requirements. The final permission settings for the second coordinator are currently being verified and tested. Anticipated Completion Date: 07/31/2024 Responsible person: Jackie Oliveira, Director of Affordable Housing
2023-001
HUD performed an MOR in September of 2023 for which a response is required within 30 days. The response was not completed timely and the MOR is still open. Criteria: A response is due within 30 days of the MOR. Effect: Findings by HUD have not been resolved. Context: Auditor noted the MOR is still open. Cause: Significant turnover at the management agent. Recommendation: Once the management agent is fully staffed, they must make all efforts to reply to the MOR findings within the required 30 days.
Show full finding ▾Hide full finding ▴Finding 2024-003: Compliance finding Information on universe/sample size: Management Occupancy Review (MOR) Condition: HUD performed an MOR in September of 2023 for which a response is required within 30 days. The response was not completed timely and the MOR is still open. Criteria: A response is due within 30 days of the MOR. Effect: Findings by HUD have not been resolved. Context: Auditor noted the MOR is still open. Cause: Significant turnover at the management agent. Recommendation: Once the management agent is fully staffed, they must make all efforts to reply to the MOR findings within the required 30 days.
Plan: A response has been submitted to HUD for the MOR performed in 2023. Final approval is pending with HUD. Program management recognizes the importance of responding to MOR findings within the required 30 days and will ensure that once fully staffed such deadlines are met. Anticipated Completion Date: ongoing Responsible person: Jackie Oliveira, Director of Affordable Housing
HUD forms must be certified by an authorized user. Criteria: The certifier for HUD forms should be a current employee with oversight in the area the form pertains to. Effect: The forms were not certified by the correct individual. Context: Auditor reviewed source documents noting incorrect certifier. Cause: Lack of oversight by management agent. Recommendation: A procedure be implemented to ensure that the Project changes the certifier on forms, when applicable, in a timely manner.
Show full finding ▾Hide full finding ▴Finding 2024-004: Significant Deficiency Information on universe/sample size: It was noted during testing that some of the HUD form certifiers were not updated in a timely manner. Condition: HUD forms must be certified by an authorized user. Criteria: The certifier for HUD forms should be a current employee with oversight in the area the form pertains to. Effect: The forms were not certified by the correct individual. Context: Auditor reviewed source documents noting incorrect certifier. Cause: Lack of oversight by management agent. Recommendation: A procedure be implemented to ensure that the Project changes the certifier on forms, when applicable, in a timely manner.
Plan: On June 4, 2024, the new Affordable Housing Director identified and corrected the incorrect authorized user information in the OneSite system with her own information. A protocol will be created for promptly updating authorized user information whenever there are personnel changes or role adjustments. Anticipated Completion Date: 06/04/2024 Responsible person: Jackie Oliveira, Director of Affordable Housing
2023-002
All management agent duties should be performed timely. Criteria: Tenant units should be filled in a timely manner; existing tenants need to be recertified annually and management fee needs to be adjusted for vacancies. Effect: There were significant vacancies, some tenant’s subsidies had expired, and the management fee was overstated. Context: Auditor noted the vacancies and file issues during testing. Cause: Significant turnover at the management agent. Recommendation: The management agent should hire a consultant to assist with performing the necessary management agent duties until they are fully staffed.
Show full finding ▾Hide full finding ▴Finding 2024-005: Material Weakness Information on universe/sample size: It was noted during testing that the management agent was not able to perform management duties in a timely manner. Condition: All management agent duties should be performed timely. Criteria: Tenant units should be filled in a timely manner; existing tenants need to be recertified annually and management fee needs to be adjusted for vacancies. Effect: There were significant vacancies, some tenant’s subsidies had expired, and the management fee was overstated. Context: Auditor noted the vacancies and file issues during testing. Cause: Significant turnover at the management agent. Recommendation: The management agent should hire a consultant to assist with performing the necessary management agent duties until they are fully staffed.
Plan: The management agent has already started exploring consulting options to support the performance of duties, ensuring file accuracy, timely and accurate recertifications, and prompt filling of vacancies. Anticipated Completion Date: 09/30/2024 Responsible person: Jackie Oliveira, Director of Affordable Housing
FAC accepted this audit on November 10, 2023 — management decision was due May 10, 2024.
Missing required documentation in the tenant files. Criteria: HUD requires a copy of the HUD-50059-A reflecting any change in the tenant rent, utility reimbursement, total tenant payment or assistance payment must be placed in the tenant file. Effect: Copy of the HUD-50059-A reflecting the gross rent increase was not present in the tenant files. Context: Auditor reviewed tenant files noting the form was not present in the tenant files. Cause: Lack of oversight by management agent. Recommendation: A procedure be implemented to ensure that the Project remains in compliance and does an internal review to ensure all required documentation is in the tenant files.
Show full finding ▾Hide full finding ▴Information on universe: Total population was 46 units. Sample Size: 5 files were selected for testing. Condition: Missing required documentation in the tenant files. Criteria: HUD requires a copy of the HUD-50059-A reflecting any change in the tenant rent, utility reimbursement, total tenant payment or assistance payment must be placed in the tenant file. Effect: Copy of the HUD-50059-A reflecting the gross rent increase was not present in the tenant files. Context: Auditor reviewed tenant files noting the form was not present in the tenant files. Cause: Lack of oversight by management agent. Recommendation: A procedure be implemented to ensure that the Project remains in compliance and does an internal review to ensure all required documentation is in the tenant files.
Plan: A procedure will be implemented to ensure that the gross rent change is put into Real Page One site so that the necessary HUD form HUD-50059-A will be produced and put in the tenant file. Anticipated Completion Date: 7/31/2023. Contact Duska Noel, Director of Housing and Michael Tabory, Chief Operating Officer.
HUD forms must be certified by an authorized user. Criteria: The certifier for HUD forms should be a current employee with oversight in the area the form pertains to. Effect: The forms were not certified by the correct individual. Context: Auditor reviewed source documents noting incorrect certifier. Cause: Lack of oversight by management agent. Recommendation: A procedure be implemented to ensure that the Project timely changes the certifier on forms when applicable.
Show full finding ▾Hide full finding ▴Information on universe/sample size: It was noted during testing that some of the HUD form certifiers were not updated in a timely manner. Condition: HUD forms must be certified by an authorized user. Criteria: The certifier for HUD forms should be a current employee with oversight in the area the form pertains to. Effect: The forms were not certified by the correct individual. Context: Auditor reviewed source documents noting incorrect certifier. Cause: Lack of oversight by management agent. Recommendation: A procedure be implemented to ensure that the Project timely changes the certifier on forms when applicable.
Plan: A procedure will be implemented to ensure that the Project changes the Certifier on forms when and where applicable in a timely manner. Anticipated Completion Date: 7/31/2023. Contact: Duska Noel, Director of Housing and Michael Tabory, Chief Operating Officer
FAC accepted this audit on October 13, 2022 — management decision was due April 13, 2023.
One of the monthly Reserve for Replacement deposits was not deposited in the correct month. Criteria: HUD requires monthly deposits to the Reserve for Replacement account. Effect: Monthly deposit was not made timely. Context: Auditor reviewed the monthly bank statements and noted one deposit was not made in the correct month. Cause: Lack of oversight by management agent. Recommendation: A procedure be implemented to ensure that the Project remains in compliance with its regulatory agreement and all monthly reserve for replacement deposits are made timely.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development - Section 202 14.157 2022-001 Condition: One of the monthly Reserve for Replacement deposits was not deposited in the correct month. Criteria: HUD requires monthly deposits to the Reserve for Replacement account. Effect: Monthly deposit was not made timely. Context: Auditor reviewed the monthly bank statements and noted one deposit was not made in the correct month. Cause: Lack of oversight by management agent. Recommendation: A procedure be implemented to ensure that the Project remains in compliance with its regulatory agreement and all monthly reserve for replacement deposits are made timely.
Finding 2022-001: Plan: Reserve for Replacement transfers will be done at the beginning of each month to insure they are properly deposited into the correct month. Anticipated completion date: 1/1/2022 Contact: Jill Lesmerises, CFO and Robert Plante, Director of Housing
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