EIN: 050453083
UEI: NALLXB8NNHN8
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 2024. 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 26, 2025 (520 days ago).
What is a management decision? →Federal program - Section 223(f) Insured Mortgage: Criteria - HUD regulations specify that only eligible costs relating to the property are allowed to be paid by the property; Condition - the property was overcharged management fees totaling $10,956 for the current year and a cumulative total of $19,870; Cause - the fee charged included replacement reserve withdrawals and cash transfers in the cash receipts base in error; Recommendation - management should reimburse the property for the amount overcharged or reduce the outstanding balance due the management company by the overcharge and calculate the fee correctly in the future. Response: Management will offset unpaid invoices due the management company and will calculate the fee correctly in the future.
Show full finding ▾Hide full finding ▴Federal program - Section 223(f) Insured Mortgage: Criteria - HUD regulations specify that only eligible costs relating to the property are allowed to be paid by the property; Condition - the property was overcharged management fees totaling $10,956 for the current year and a cumulative total of $19,870; Cause - the fee charged included replacement reserve withdrawals and cash transfers in the cash receipts base in error; Recommendation - management should reimburse the property for the amount overcharged or reduce the outstanding balance due the management company by the overcharge and calculate the fee correctly in the future. Response: Management will offset unpaid invoices due the management company and will calculate the fee correctly in the future.
Offset the unpaid invoices due to the management company by the amount overcharged. Document the offset process for financial records. Establish clear guidelines for calculating management fees, excluding replacement reserve withdrawals and cash transfers. Provide training to staff on the revised calculation methods. Schedule regular audits of management fees to prevent future overcharges. Create a checklist for fee calculations to ensure compliance with HUD regulations.
2023-001
tenant certification contained errors including no initial EIV form completed (1 of 7 files tested) and no proof of elderly/disabled exemption qualification (1 of 7 files tested); Effect: The tenant’s and HUD share of rent may be incorrect; Cause: Management oversight. Recommendation: Management should ensure that the initial EIV is run for a new move in and correct the files in error. Response: Management will ensure the initial EIV’s are run in the future and will correct the files in error.
Show full finding ▾Hide full finding ▴Federal program - Section 8 housing assistance payments: Criteria - : The HUD occupancy handbook specified the form and content of the certifications; Condition: tenant certification contained errors including no initial EIV form completed (1 of 7 files tested) and no proof of elderly/disabled exemption qualification (1 of 7 files tested); Effect: The tenant’s and HUD share of rent may be incorrect; Cause: Management oversight. Recommendation: Management should ensure that the initial EIV is run for a new move in and correct the files in error. Response: Management will ensure the initial EIV’s are run in the future and will correct the files in error.
Conduct a detailed review of tenant certification files to identify errors, particularly regarding the initial EIV forms and elderly/disabled exemptions. Amend the certification files that contain errors (1 of 7 files tested with missing EIV forms and 1 of 7 with no proof of exemption). Ensure that all corrections are documented. Provide training to management and staff on the HUD occupancy handbook requirements and the importance of the initial EIV process. Develop a standard operating procedure (SOP) for handling tenant certifications and EIV forms. Implement a quality control process to verify the accuracy of tenant certifications moving forward. Schedule periodic audits of tenant files to ensure compliance with HUD regulations.
FAC accepted this audit on November 29, 2023 — management decision was due May 29, 2024.
Federal program - Section 223(f) Insured Mortgage: Criteria - HUD regulations specify that only eligible costs relating to the property are allowed to be paid by the property; Condition - the property was overcharged management fees totaling $8,914; Cause - the fee charged included vendor reimbursements, replacement reserve withdrawals and cash transfers in the cash receipts base in error; Recommendation - management should reimburse the property for the amount overcharged or reduce the next month’s fee by the amount overcharged and calculate the fee correctly in the future. Response: Management will reimburse the property for the amount overcharged and will calculate the fee correctly in the future.
Show full finding ▾Hide full finding ▴Federal program - Section 223(f) Insured Mortgage: Criteria - HUD regulations specify that only eligible costs relating to the property are allowed to be paid by the property; Condition - the property was overcharged management fees totaling $8,914; Cause - the fee charged included vendor reimbursements, replacement reserve withdrawals and cash transfers in the cash receipts base in error; Recommendation - management should reimburse the property for the amount overcharged or reduce the next month’s fee by the amount overcharged and calculate the fee correctly in the future. Response: Management will reimburse the property for the amount overcharged and will calculate the fee correctly in the future.
Management will reimburse the property for the amount overcharged and will calculate the fee correctly in the future. HOC has made significant changes to our software systems, expanded our finance team and restructured functions to improve financial record keeping. The Senior Accountant responsible for this property, Corey Krajewski(krajewski@wdchoc.org), will ensure that appropriate fees will be allocated and charged
Federal program - Sections 8 and 202: Criteria - HUD regulations specify that the security deposit cash account be sufficiently funded to cover tenant security deposit liabilities; Condition - the tenant security deposit liability accounts are deficient by $211; Cause - management oversight; Recommendation - management should deposit the deficient amounts to the security deposit cash accounts to adequately fund the Section 8 and Section 202 security deposit liability accounts. Response: Management will adequately fund the security deposit cash accounts to equal the security deposit liability accounts.
Show full finding ▾Hide full finding ▴Federal program - Sections 8 and 202: Criteria - HUD regulations specify that the security deposit cash account be sufficiently funded to cover tenant security deposit liabilities; Condition - the tenant security deposit liability accounts are deficient by $211; Cause - management oversight; Recommendation - management should deposit the deficient amounts to the security deposit cash accounts to adequately fund the Section 8 and Section 202 security deposit liability accounts. Response: Management will adequately fund the security deposit cash accounts to equal the security deposit liability accounts.
Management will adequately fund the security deposit cash accounts to equal the security deposit liability accounts. The Senior Accountant, Corey Krajewski (krajewski@wdchoc.org), will ensure that appropriate the deposits are correctly funded in the future
FAC accepted this audit on October 23, 2022 — management decision was due April 23, 2023.
Finding 2022-001: Federal program - Section 223(f) Insured Mortgage: Criteria - HUD regulations specify that only eligible costs relating to the property are allowed to be paid by the property; Condition - the property paid another property?s invoices totaling $3,944; Cause - management oversight; Recommendation - management should reimburse the property for the invoices paid in error. Response: Management has reimbursed the property for the invoices paid in error.
Show full finding ▾Hide full finding ▴Finding 2022-001: Federal program - Section 223(f) Insured Mortgage: Criteria - HUD regulations specify that only eligible costs relating to the property are allowed to be paid by the property; Condition - the property paid another property?s invoices totaling $3,944; Cause - management oversight; Recommendation - management should reimburse the property for the invoices paid in error. Response: Management has reimbursed the property for the invoices paid in error.
August 26, 2022 D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 RE: Corrective Action Plan: Boucher Apartments Finding 2022-001: Federal program - Section 223(?) 811: Criteria - HUD regulations specify that only eligible costs relating to the property are allowed to be paid by the property; Condition - the property paid another property's invoices totaling $3,944; Cause - management oversight; Recommendation - management should reimburse the property for the invoices paid in error. Response: Management has reimbursed the property for the invoices paid in error. Corrective Action Plan: Management has reimbursed the property for the invoices paid in error and have adopted the attached internal control workflow to ensure that invoices are properly allocated prior to payment following our transition to a new financial and property management software system. We have also expanded our finance department by 2 FTE?s in the past two years to ensure that we have proper staffing to deal with an expanded number of transactions. Responsible party: Frank Shea
FAC accepted this audit on August 9, 2020 — management decision was due February 9, 2021.
Federal program - Section 8; Criteria - The HUD Occupancy handbook specifies the nature and content of the tenant income re/certifications; Condition - in testing tenant /certification files, I noted the following error: no citizenship form in file for new move-in (1 of 1 file); Cause - management oversight; Recommendation - management should review the files for completeness and correct the error. Response: Management will corrected the error.
Show full finding ▾Hide full finding ▴Federal program - Section 8; Criteria - The HUD Occupancy handbook specifies the nature and content of the tenant income re/certifications; Condition - in testing tenant /certification files, I noted the following error: no citizenship form in file for new move-in (1 of 1 file); Cause - management oversight; Recommendation - management should review the files for completeness and correct the error. Response: Management will corrected the error.
Housing Opportunities Corporation has put into place a Compliance/Asset Manager (Rene Marin), to audit all move in files and all A/Rs for all the properties. If at the time of his auditing an error is found, or an omission is found, the Compliance/Asset Manager will bring the discrepancies to the Property Managers attention for correction. Only after this is done will the tenant?s information be put into the system. The missing citizenship document will be obtained and put in tenant file.
FAC accepted this audit on August 22, 2018 — management decision was due February 22, 2019.
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