EIN: 043342131
UEI: WUZFWEMC26Y4
Audited by: LEONE, MCDONNELL & ROBERTS, P.A.
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 4, 2025. 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 March 4, 2026 (192 days ago).
What is a management decision? →FAC accepted this audit on October 1, 2024 — management decision was due April 1, 2025.
FAC accepted this audit on October 24, 2023 — management decision was due April 24, 2024.
Multiple tenant files had recertification errors that resulted in corrections being needed. Criteria: HUD requires each tenant be recertified annually. The recertification includes calculating the tenant income and expenses to arrive at the tenant rent and HUD rent. Effect: Tenant and HUD portions of rent were inaccurate. Context: Auditor selected tenant files to test the tenant eligibility, income and allowable expenses and noted multiple files in which the income and/or expenses were not calculated correctly. Cause: Oversight by property manager. Recommendation: A procedure be implemented to ensure that all tenant income and expenses are calculated correctly.
Show full finding ▾Hide full finding ▴Information or Universe Population Size: Population was 93 units. Sample Size Information: 15 files were selected for testing. Condition: Multiple tenant files had recertification errors that resulted in corrections being needed. Criteria: HUD requires each tenant be recertified annually. The recertification includes calculating the tenant income and expenses to arrive at the tenant rent and HUD rent. Effect: Tenant and HUD portions of rent were inaccurate. Context: Auditor selected tenant files to test the tenant eligibility, income and allowable expenses and noted multiple files in which the income and/or expenses were not calculated correctly. Cause: Oversight by property manager. Recommendation: A procedure be implemented to ensure that all tenant income and expenses are calculated correctly.
Completed corrective action: Manager completed correction and new HUD 50059A recertification's corrected for June 30, 2023. Ongoing Corrective Action: Additional file review after recertifications and move-ins. Additional trainings for Income VS Assets for all managers.
FAC accepted this audit on October 16, 2022 — management decision was due April 16, 2023.
FAC accepted this audit on October 4, 2021 — management decision was due April 4, 2022.
FAC accepted this audit on October 4, 2020 — management decision was due April 4, 2021.
FAC accepted this audit on October 21, 2019 — management decision was due April 21, 2020.
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
FAC accepted this audit on October 18, 2017 — management decision was due April 18, 2018.
FAC accepted this audit on October 2, 2016 — management decision was due April 2, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Browse other Single Audit organizations in New Hampshire →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
