EIN: 050482260
UEI: TSEMLZDNLPE1
Audited by: FJ & Associates, PLLC
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 September 25, 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 25, 2026 (165 days ago).
What is a management decision? →FAC accepted this audit on August 5, 2024 — management decision was due February 5, 2025.
Federal program - Project rental assistance; 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: gift not counted as an asset (1 of 5 files); Cause - management oversight; Recommendation - management should review the file for completeness and correct the error. Response: Management has corrected the error.
Show full finding ▾Hide full finding ▴Federal program - Project rental assistance; 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: gift not counted as an asset (1 of 5 files); Cause - management oversight; Recommendation - management should review the file for completeness and correct the error. Response: Management has corrected the error.
Management has corrected the error.
Federal program - Capital advance; Criteria - the HUD management agent handbook specifies that the management agreement must be approved by HUD; Condition - the management agreement is not yet approved by HUD; Cause - management has received the owner approval and submitted the agreement to HUD for approval; Recommendation - management should obtain the approved agreement. Response: Management will reach out to HUD to follow up on their approval.
Show full finding ▾Hide full finding ▴Federal program - Capital advance; Criteria - the HUD management agent handbook specifies that the management agreement must be approved by HUD; Condition - the management agreement is not yet approved by HUD; Cause - management has received the owner approval and submitted the agreement to HUD for approval; Recommendation - management should obtain the approved agreement. Response: Management will reach out to HUD to follow up on their approval.
Management has received the owner’s approval and submitted the agreement to HUD for approval. Management will reach out to HUD to follow up on their approval.
FAC accepted this audit on November 16, 2023 — management decision was due May 16, 2024.
Federal program - Project rental assistance; Critteria - 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 errors: current 50059 form not signed (1 of 5 files): incorrect medical expense calculation (1 of 5 files); no 9887A signed (5 of 5 files); no EIV post tenant move-in (1 of 5 files); no unit inspection (1 of 5 files); Cause - management oversight; Recommendation - management should review the files for completeness and correct the errors. Response: Management has corrected the errors.
Show full finding ▾Hide full finding ▴Federal program - Project rental assistance; Critteria - 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 errors: current 50059 form not signed (1 of 5 files): incorrect medical expense calculation (1 of 5 files); no 9887A signed (5 of 5 files); no EIV post tenant move-in (1 of 5 files); no unit inspection (1 of 5 files); Cause - management oversight; Recommendation - management should review the files for completeness and correct the errors. Response: Management has corrected the errors.
Management has reviewed all files, obtained the required information, and corrected calculations. Site staff will be trained in correct procedures.
FAC accepted this audit on October 18, 2022 — management decision was due April 18, 2023.
Finding 2022-001: Federal program - Section 202: Criteria - HUD regulations require all bank accounts be fully insured up to the FDIC limit or that management monitor the bank ratings if an excess of the FDIC limit exists; Condition - bank accounts exceed the FDIC limit by $7,084 and management is not monitoring the bank ratings on a quarterly basis; Cause - management oversight; Recommendation - management should transfer excess funds to another bank or monitor the bank?s ratings on a quarterly basis. Response: Management will transfer the excess to another bank account.
Show full finding ▾Hide full finding ▴Finding 2022-001: Federal program - Section 202: Criteria - HUD regulations require all bank accounts be fully insured up to the FDIC limit or that management monitor the bank ratings if an excess of the FDIC limit exists; Condition - bank accounts exceed the FDIC limit by $7,084 and management is not monitoring the bank ratings on a quarterly basis; Cause - management oversight; Recommendation - management should transfer excess funds to another bank or monitor the bank?s ratings on a quarterly basis. Response: Management will transfer the excess to another bank account.
August 5, 2022 Re: West House Corporation Project No. 016-EE-010 YE June 30, 2022 Finding 2022-001: Federal Program- Section 811: Criteria- HUD regulations require all bank accounts be fully insured up to the FDIC limit or that management monitor the bank ratings if an excess of the FDIC limit exists. Corrective Action Plan: Management has transferred the excess to another bank account. Finding 2002-002: Federal program ? PRAC: Criteria ? the HUD Occupancy handbook specifies the nature and content of tenant income re/certifications. Corrective Action Plan: Management has reviewed all files, obtained required information, and corrected calculations. Site staff will be trained in correct procedures. Please let me know if you have any questions. Sincerely, Jennifer Y. Huynh Vice President
Finding 2022-002: Federal program - PRAC; 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 errors: incorrect income calculation (1 of 5 files): incorrect medical expense calculation (1 of 5 files); no birth certificate in file (1 of 5 files); no EIV performed for new move (1 of 5 files); Cause - management oversight; Recommendation - management should review the files for completeness and correct the errors. Response: Management has corrected the errors.
Show full finding ▾Hide full finding ▴Finding 2022-002: Federal program - PRAC; 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 errors: incorrect income calculation (1 of 5 files): incorrect medical expense calculation (1 of 5 files); no birth certificate in file (1 of 5 files); no EIV performed for new move (1 of 5 files); Cause - management oversight; Recommendation - management should review the files for completeness and correct the errors. Response: Management has corrected the errors.
August 5, 2022 Re: West House Corporation Project No. 016-EE-010 YE June 30, 2022 Finding 2022-001: Federal Program- Section 811: Criteria- HUD regulations require all bank accounts be fully insured up to the FDIC limit or that management monitor the bank ratings if an excess of the FDIC limit exists. Corrective Action Plan: Management has transferred the excess to another bank account. Finding 2002-002: Federal program ? PRAC: Criteria ? the HUD Occupancy handbook specifies the nature and content of tenant income re/certifications. Corrective Action Plan: Management has reviewed all files, obtained required information, and corrected calculations. Site staff will be trained in correct procedures. Please let me know if you have any questions. Sincerely, Jennifer Y. Huynh Vice President
FAC accepted this audit on August 20, 2021 — management decision was due February 20, 2022.
FAC accepted this audit on August 11, 2020 — management decision was due February 11, 2021.
FAC accepted this audit on August 28, 2019 — management decision was due February 28, 2020.
Finding 2019-001: Federal program - PRAC; 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 errors: Form #50059 not signed (1 of 5 files); income not verified (1 of 5 files); no verification of medical expenses (1 of 5 files); no verification for life insurance (1 of 5 files); Cause - management oversight; Recommendation - management should review the files for completeness and correct the errors. Response: Management has corrected the errors.
Show full finding ▾Hide full finding ▴Finding 2019-001: Federal program - PRAC; 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 errors: Form #50059 not signed (1 of 5 files); income not verified (1 of 5 files); no verification of medical expenses (1 of 5 files); no verification for life insurance (1 of 5 files); Cause - management oversight; Recommendation - management should review the files for completeness and correct the errors. Response: Management has corrected the errors.
West House Corporation Corrective Action Plan June 30, 2019 Finding 2019-001: Federal program - PRAC; 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 errors: Form #50059 not signed (1 of 5 files); income not verified (1 of 5 files); no verification of medical expenses (1 of 5 files); no verification for life insurance (1 of 5 files); Cause - management oversight; Recommendation - management should review the files for completeness and correct the errors. Action plan: management has corrected the errors.
FAC accepted this audit on August 22, 2018 — management decision was due February 22, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on August 8, 2017 — management decision was due February 8, 2018.
FAC accepted this audit on August 24, 2016 — management decision was due February 24, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
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