EIN: 050488093
UEI: HK6NPCKJJCG6
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 December 10, 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 June 10, 2026 (84 days ago).
What is a management decision? →FAC accepted this audit on September 10, 2024 — management decision was due March 10, 2025.
Federal program - Capital advance; Criteria - the HUD management agent handbook requires that all cash funds be fully insured or management monitors the banks ratings; Condition - cash funds exceed the FDIC limit by $6,052 and the banks ratings were not monitored; Cause - management has an arrangement with the bank to sweep excess reserve funds over a certain dollar amount, however, due to the rent increase, the operating account caused the cash balances at one institution to exceed the FDIC limit; Recommendation - the management agent should increase the sweep balance to provide for full FDIC coverage. Response: Management will increase the sweep balance.
Show full finding ▾Hide full finding ▴Federal program - Capital advance; Criteria - the HUD management agent handbook requires that all cash funds be fully insured or management monitors the banks ratings; Condition - cash funds exceed the FDIC limit by $6,052 and the banks ratings were not monitored; Cause - management has an arrangement with the bank to sweep excess reserve funds over a certain dollar amount, however, due to the rent increase, the operating account caused the cash balances at one institution to exceed the FDIC limit; Recommendation - the management agent should increase the sweep balance to provide for full FDIC coverage. Response: Management will increase the sweep balance.
Management will increase the sweep balance.
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 error: (1) assets not verified (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 - 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 error: (1) assets not verified (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 handbook specifies the nature and content of allowable expenses; Condition - the Corporation erroneous paid the real estate tax bill for a related entity and that entity paid the Corporation tax, resulting in a underpayment by the Corporation totaling $3,680; Cause - management oversight; Recommendation - management should arrange to reimburse the related entity from the Corporation. Response: Management has corrected the error.
Show full finding ▾Hide full finding ▴Federal program - Capital advance; Criteria - The HUD Management handbook specifies the nature and content of allowable expenses; Condition - the Corporation erroneous paid the real estate tax bill for a related entity and that entity paid the Corporation tax, resulting in a underpayment by the Corporation totaling $3,680; Cause - management oversight; Recommendation - management should arrange to reimburse the related entity from the Corporation. Response: Management has corrected the error.
Management has corrected the error.
FAC accepted this audit on November 16, 2023 — management decision was due May 16, 2024.
Federal program - Capital advance; Criteria - the management agreement provides for a fee based on actual collections; Condition - management overcharged the fee by $2,523; Cause - management included the rental subsidy when it was not collected; Recommendation - the management agent should offset the unpaid balances by the overcharge. Response: Management will offset the unpaid balance by the overcharge.
Show full finding ▾Hide full finding ▴Federal program - Capital advance; Criteria - the management agreement provides for a fee based on actual collections; Condition - management overcharged the fee by $2,523; Cause - management included the rental subsidy when it was not collected; Recommendation - the management agent should offset the unpaid balances by the overcharge. Response: Management will offset the unpaid balance by the overcharge.
Management will offset the unpaid balance by the overcharge.
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: (1) incorrect income (1 of 5 files) and incorrect deductions (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 - 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: (1) incorrect income (1 of 5 files) and incorrect deductions (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 corrected the error.
FAC accepted this audit on October 18, 2022 — management decision was due April 18, 2023.
Finding 2022-001: Federal program - PRAC; Criteria - Charges for related party reimbursements are not to exceed actual costs; Condition - Payroll charged by the management agent exceeded the actual costs by $3,572; Cause - management oversight; Recommendation - the management agent should reimburse the property for the excess charges. Response: Management will review the overcharge and reimburse for any excess amounts due.
Show full finding ▾Hide full finding ▴Finding 2022-001: Federal program - PRAC; Criteria - Charges for related party reimbursements are not to exceed actual costs; Condition - Payroll charged by the management agent exceeded the actual costs by $3,572; Cause - management oversight; Recommendation - the management agent should reimburse the property for the excess charges. Response: Management will review the overcharge and reimburse for any excess amounts due.
Elder Care Two Inc. June 30, 2022 Corrective Action: Elder Care 2 Finding 2022-001 over payment of Payroll Reimbursement: Management will make an adjustment to the billing of payroll for September 1, 2022 to correct for the over billing . Responsible party: Michelle Cabana
FAC accepted this audit on August 22, 2021 — management decision was due February 22, 2022.
Federal program - PRAC; Criteria - The HUD management handbook requires management to maintain cash balances within government insured limits or monitor the bank?s ratings; Condition - the cash balances exceed FDIC insurance coverage and the bank?s ratings were not monitored; Cause - management oversight; Recommendation - management should monitor the ratings in the future. Response: Management will monitor in the future.
Show full finding ▾Hide full finding ▴Federal program - PRAC; Criteria - The HUD management handbook requires management to maintain cash balances within government insured limits or monitor the bank?s ratings; Condition - the cash balances exceed FDIC insurance coverage and the bank?s ratings were not monitored; Cause - management oversight; Recommendation - management should monitor the ratings in the future. Response: Management will monitor in the future.
management is getting the correct information from the bank and will monitor the ratings quarterly
FAC accepted this audit on August 16, 2020 — management decision was due February 16, 2021.
The property paid $6,871 for another property?s invoices. Status: All but $1,218 has been repaid to date.
Show full finding ▾Hide full finding ▴The property paid $6,871 for another property?s invoices. Status: All but $1,218 has been repaid to date.
the final balance will be repaid
2019-001
FAC accepted this audit on August 18, 2019 — management decision was due February 18, 2020.
The property paid $6,871 for another property?s invoices. Status: All but $1,218 has been repaid to date.
Show full finding ▾Hide full finding ▴The property paid $6,871 for another property?s invoices. Status: All but $1,218 has been repaid to date.
the balance will be repaid in the current fiscal year
2018-002
FAC accepted this audit on September 18, 2018 — management decision was due March 18, 2019.
FAC accepted this audit on September 24, 2017 — management decision was due March 24, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on August 24, 2016 — management decision was due February 24, 2017.
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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