EIN: 043095235
UEI: MZ83H9GKNCU3
Audited by: Bellows Associates, P.A.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 18, 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 18, 2026 (106 days from today).
What is a management decision? →Missing documentation in tenant files: • The initial EIV report was not pulled within 90 days of being entered into the TRACS system for four tenants. • Criminal background checks were not done in a timely manner on two tenants. • Form HUD-50059 was not signed or dated by the tenant or owner/agent in one tenant’s file. • The information release form was not signed in one tenant’s file. • Lease addendums were not complete in three tenant files. • No lease was found for one tenant’s file. • The initial housing application was not found in two tenant files. • The waitlist did not document adequate reasoning for skipping over tenants. Cause: The Project did not adequately adhere to HUD regulations for proper tenant eligibility screening and document retention. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance may be disallowed. Auditor Non-Compliance Code: R – Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendation will be adopted. Recommendation: The Project should implement stronger internal controls over the administration of tenant eligibility and file maintenance, inclusive of more rigorous staff training, to ensure HUD regulations are followed timely and accurately. Response Indicator: Agree. Completion Date: 12/31/2026 Response: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures.
Show full finding ▾Hide full finding ▴Finding No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Unresolved. Information on Universe Population Size: Forty-five tenants. Sample Size Information: Five tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulations require timely collection and retention of all initial and ongoing tenant eligibility documentation. Statement of Condition: Missing documentation in tenant files: • The initial EIV report was not pulled within 90 days of being entered into the TRACS system for four tenants. • Criminal background checks were not done in a timely manner on two tenants. • Form HUD-50059 was not signed or dated by the tenant or owner/agent in one tenant’s file. • The information release form was not signed in one tenant’s file. • Lease addendums were not complete in three tenant files. • No lease was found for one tenant’s file. • The initial housing application was not found in two tenant files. • The waitlist did not document adequate reasoning for skipping over tenants. Cause: The Project did not adequately adhere to HUD regulations for proper tenant eligibility screening and document retention. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance may be disallowed. Auditor Non-Compliance Code: R – Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendation will be adopted. Recommendation: The Project should implement stronger internal controls over the administration of tenant eligibility and file maintenance, inclusive of more rigorous staff training, to ensure HUD regulations are followed timely and accurately. Response Indicator: Agree. Completion Date: 12/31/2026 Response: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures.
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2025 through December 31, 2025 The findings from the December 31, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement stronger internal controls over the administration of tenant eligibility and file maintenance, inclusive of more rigorous staff training, to ensure HUD regulations are followed timely and accurately. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding this plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
FAC accepted this audit on May 27, 2025 — management decision was due November 27, 2025.
FAC accepted this audit on May 16, 2024 — management decision was due November 16, 2024.
The Project is deficient in funding escrow deposits in the amount of $12,440, as required by HUD. Cause: The Project did not properly fund the escrow accounts based on current period insurance premiums and tax rates. Effect or Potential Effect: The escrow deposits are not sufficient to meet future obligations. Auditor Non-Compliance Code: Z - Other Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations will be adopted. Recommendation: The Project should make sufficient deposits to the escrow accounts in a timely manner. Response Indicator: Agree. Completion Date: 12/31/2024 Response: A new schedule of escrow accounts has been implemented and is monitored monthly to ensure proper funding.
Show full finding ▾Hide full finding ▴FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Unresolved Information on Universe Population Size: Escrow accounts. Sample Size Information: Escrow accounts. Identification of Repeat Finding and Finding Reference Number: No. Criteria: As required by the regulatory agreement, the Project is required to pay, when due, all taxes, assessments and other charges. Statement of Condition: The Project is deficient in funding escrow deposits in the amount of $12,440, as required by HUD. Cause: The Project did not properly fund the escrow accounts based on current period insurance premiums and tax rates. Effect or Potential Effect: The escrow deposits are not sufficient to meet future obligations. Auditor Non-Compliance Code: Z - Other Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations will be adopted. Recommendation: The Project should make sufficient deposits to the escrow accounts in a timely manner. Response Indicator: Agree. Completion Date: 12/31/2024 Response: A new schedule of escrow accounts has been implemented and is monitored monthly to ensure proper funding.
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2023 through December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should make sufficient deposits to the escrow accounts in a timely manner. Action Taken: A new schedule of escrow accounts has been implemented and is monitored monthly to ensure proper funding. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
FAC accepted this audit on August 14, 2023 — management decision was due February 14, 2024.
Of the tenant files selected, one tenant moved in prior to completing the tenant screening process. Cause: The Project did not perform tenant screening in a timely manner. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance and residency may be disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations have been adopted. Recommendation: Management should verify eligibility in a timely manner and perform background checks prior to tenant acceptance. Response Indicator: Agree. Completion Date: 3/14/2023 Response: This was an oversight from a former community manager. Management has provided current staff with additional training on HUD guidelines and regulations.
Show full finding ▾Hide full finding ▴Finding No. 2022-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Forty-two tenants. Sample Size Information: Five tenants. Identification of Repeat Finding and Finding Reference Number: Yes, 2021-001. Criteria: HUD regulation requires that criminal background checks be performed prior to tenant acceptance. Statement of Condition: Of the tenant files selected, one tenant moved in prior to completing the tenant screening process. Cause: The Project did not perform tenant screening in a timely manner. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance and residency may be disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations have been adopted. Recommendation: Management should verify eligibility in a timely manner and perform background checks prior to tenant acceptance. Response Indicator: Agree. Completion Date: 3/14/2023 Response: This was an oversight from a former community manager. Management has provided current staff with additional training on HUD guidelines and regulations.
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2022 through December 31, 2022 The findings are from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should verify eligibility in a timely manner and perform background checks prior to tenant acceptance. Action Taken: This was an oversight from a former community manager. Management has provided current staff with additional training on HUD guidelines and regulations.
2021-001
The Project did not apply a gross rent increase that was approved on the annual PRAC contract renewal and an approved form HUD-92458 was not obtained. A receivable for the rent increase was not recorded by management and a total receivable of $26,208 was recorded through audit adjustment. Cause: The Project materially understated housing assistance payments requiring material adjustment. Effect or Potential Effect: The Project was not able to utilize the additional funds awarded through the approved rent increase in the intended period and without correction through audit adjustment, revenue of the current audit period presented on the financial statements and reported federal awards would have been materially misstated. Auditor Non-Compliance Code: R ? Section 8 Program Administration. Questioned Costs: $24,564 Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: The Project should implement procedures to ensure that rent increases are submitted for approval on form HUD-92458 in a timely manner and that the submitted amounts agree to the approved PRAC renewal contract. Response Indicator: Agree. Completion Date: 12/31/2023 Response: The compliance department is now monitoring and tracking PRAC contract renewals for properties. Going forward reminders and follow up to deadlines will be issued to ensure rent increases are submitted timely.
Show full finding ▾Hide full finding ▴FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Unresolved Information on Universe Population Size: Rent schedules and PRAC contract. Sample Size Information: Rent schedules and PRAC contract. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD-authorized rent increases should correspond with and agree to an approved form HUD-92458 on the yearly PRAC contract renewal. The authorized rent increase should be recognized in the period of approval with timely adjustments applied to the monthly housing assistance payments requests on form HUD-52670. Statement of Condition: The Project did not apply a gross rent increase that was approved on the annual PRAC contract renewal and an approved form HUD-92458 was not obtained. A receivable for the rent increase was not recorded by management and a total receivable of $26,208 was recorded through audit adjustment. Cause: The Project materially understated housing assistance payments requiring material adjustment. Effect or Potential Effect: The Project was not able to utilize the additional funds awarded through the approved rent increase in the intended period and without correction through audit adjustment, revenue of the current audit period presented on the financial statements and reported federal awards would have been materially misstated. Auditor Non-Compliance Code: R ? Section 8 Program Administration. Questioned Costs: $24,564 Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: The Project should implement procedures to ensure that rent increases are submitted for approval on form HUD-92458 in a timely manner and that the submitted amounts agree to the approved PRAC renewal contract. Response Indicator: Agree. Completion Date: 12/31/2023 Response: The compliance department is now monitoring and tracking PRAC contract renewals for properties. Going forward reminders and follow up to deadlines will be issued to ensure rent increases are submitted timely.
FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that rent increases are submitted for approval on form HUD-92458 in a timely manner and that the submitted amounts agree to the approved PRAC renewal contract. Action Taken: The compliance department is now monitoring and tracking PRAC contract renewals for properties. Going forward reminders and follow up to deadlines will be issued to ensure rent increases are submitted timely. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
FAC accepted this audit on April 13, 2022 — management decision was due October 13, 2022.
Of the tenant files selected, three tenants moved in prior to completing the tenant screening process. Cause: The Project did not perform tenant screening in a timely manner. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance and residency may be disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations have been adopted.Recommendation: Management should verify eligibility in a timely manner and perform background checks prior to tenant acceptance. Response Indicator: Agree. Completion Date: 05/04/2021 Response: Management has provided additional HUD training to staff inclusive of tenant file maintenance and tenant screening guidelines.
Show full finding ▾Hide full finding ▴Finding No. 2021-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Forty-three tenants. Sample Size Information: Five tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulation requires that criminal background checks be performed prior to tenant acceptance. Statement of Condition: Of the tenant files selected, three tenants moved in prior to completing the tenant screening process. Cause: The Project did not perform tenant screening in a timely manner. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance and residency may be disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations have been adopted.Recommendation: Management should verify eligibility in a timely manner and perform background checks prior to tenant acceptance. Response Indicator: Agree. Completion Date: 05/04/2021 Response: Management has provided additional HUD training to staff inclusive of tenant file maintenance and tenant screening guidelines.
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2021. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2021 through December 31, 2021 The findings are from the December 31, 2021 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2021-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: Management should verify eligibility in a timely manner and perform background checks prior to tenant acceptance. Action Taken: Management has provided additional HUD training to staff inclusive of tenant file maintenance and tenant screening guidelines. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
The Project did not complete the renewal process within 120 days of expiration. Cause: The Project did not follow HUD regulations for a timely contract renewal. Effect or Potential Effect: The Project is not in compliance with HUD regulations for timely renewal of PRAC contract resulting in delayed receipt of HAP funds. Auditor Non-Compliance Code: R ? Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations have been adopted. Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Response Indicator: Agree. Completion Date: 3/1/2021 Response: Management is in the process of hiring a compliance coordinator which will ensure contracts are renewed timely as per HUDs regulations.
Show full finding ▾Hide full finding ▴Finding No. 2021-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Total rent revenue. Sample Size Information: All monthly PRAC requests. Identification of Repeat Finding and Finding Reference Number: No. Criteria: As required by HUD regulations, applications for renewal of PRAC contracts must be completed within 120 days of the PRAC expiration. Statement of Condition: The Project did not complete the renewal process within 120 days of expiration. Cause: The Project did not follow HUD regulations for a timely contract renewal. Effect or Potential Effect: The Project is not in compliance with HUD regulations for timely renewal of PRAC contract resulting in delayed receipt of HAP funds. Auditor Non-Compliance Code: R ? Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations have been adopted. Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Response Indicator: Agree. Completion Date: 3/1/2021 Response: Management is in the process of hiring a compliance coordinator which will ensure contracts are renewed timely as per HUDs regulations.
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2021. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2021 through December 31, 2021 The findings are from the December 31, 2021 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2021-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: Management is in the process of hiring a compliance coordinator which will ensure contracts are renewed timely as per HUDs regulations. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
FAC accepted this audit on April 1, 2021 — management decision was due October 1, 2021.
The Project did not perform and/or maintain the initial and current EIVs for one tenant. Cause: The Project did not perform and/or maintain income verification. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance and residency may be disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: Management should verify initial and current tenant income through the EIV system in a timely manner and maintain verification in the tenant files. Response Indicator: Agree. Completion Date: 02/12/2020 Response: Management was made aware of the matter and provided the staff with additional HUD training, inclusive of EIV reporting and tenant file maintenance.
Show full finding ▾Hide full finding ▴FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding No. 2020-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Fifty-four tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: Yes, 2019-001. Criteria: HUD regulation requires timely verification of current and initial income through the use of Enterprise Income Verification (EIV) reports. Statement of Condition: The Project did not perform and/or maintain the initial and current EIVs for one tenant. Cause: The Project did not perform and/or maintain income verification. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance and residency may be disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: Management should verify initial and current tenant income through the EIV system in a timely manner and maintain verification in the tenant files. Response Indicator: Agree. Completion Date: 02/12/2020 Response: Management was made aware of the matter and provided the staff with additional HUD training, inclusive of EIV reporting and tenant file maintenance.
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2020. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2020 through December 31, 2020 The finding from the December 31, 2020 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2020-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: Management should verify initial and current tenant income through the EIV system in a timely manner and maintain verification in the tenant files. Action Taken: Management was made aware of the matter and provided the staff with additional HUD training, inclusive of EIV reporting and tenant file maintenance. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Assistant to VP of Finance and Accounting
2019-001
FAC accepted this audit on May 6, 2020 — management decision was due November 6, 2020.
Of the tenant files selected, four tenant files did not contain a background check performed prior to move-in, two tenant files did not contain verification of initial income through the use of EIV reports, and one tenant did not receive a disposition letter within 30 days. Cause: The Project did not timely perform appropriate tenant eligibility, maintain income verification, or issue a disposition letter within 30 days of move-out. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance and residency may be disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: Implement procedures to ensure required documentation is performed timely and maintained in the tenant files and security deposit refunds or disposition letters are issued within 30 days of move-out. Response Indicator: Agree. Completion Date: 08/07/2019 Response: Management has provided staff with additional HUD training and implemented a new policy where regional directors will be making periodic file reviews.
Show full finding ▾Hide full finding ▴FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding No. 2019-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Fifty-two tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: Yes, 2018-001. Criteria: HUD regulation requires: all tenants to have background checks performed before move-in; verification of initial income through the use of Enterprise Income Verification (EIV) reports; and all security deposit refunds or disposition letters to be issued within 30 days of move-out. Statement of Condition: Of the tenant files selected, four tenant files did not contain a background check performed prior to move-in, two tenant files did not contain verification of initial income through the use of EIV reports, and one tenant did not receive a disposition letter within 30 days. Cause: The Project did not timely perform appropriate tenant eligibility, maintain income verification, or issue a disposition letter within 30 days of move-out. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance and residency may be disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: Implement procedures to ensure required documentation is performed timely and maintained in the tenant files and security deposit refunds or disposition letters are issued within 30 days of move-out. Response Indicator: Agree. Completion Date: 08/07/2019 Response: Management has provided staff with additional HUD training and implemented a new policy where regional directors will be making periodic file reviews.
Oversight Agency for Audit Senior Citizens Housing Development Corporation of Boston, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2019. Name and address of independent public accounting firm: Bellows Associates, P.A., 7890 Peters Road, Suite G-102, Plantation, Florida 33324 Audit period: January 1, 2019 through December 31, 2019 The finding from the December 31, 2019 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING No. 2019-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: Implement procedures to ensure required documentation is performed timely and maintained in the tenant files and security deposit refunds or disposition letters are issued within 30 days of move-out. Action Taken: Management has provided staff with additional HUD training and implemented a new policy where regional directors will be making periodic file reviews. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Assistant to Vice President of Finance and Accounting
2018-001
FAC accepted this audit on March 31, 2019 — management decision was due October 1, 2019.
GSA_MIGRATION
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2017-001
FAC accepted this audit on April 4, 2018 — management decision was due October 4, 2018.
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2016-001
FAC accepted this audit on March 27, 2017 — management decision was due September 27, 2017.
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2015-001
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