EIN: 060870134
UEI: U22MEPV3KYM4
Audited by: CohnReznick
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 February 4, 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 August 4, 2026 (37 days ago).
What is a management decision? →FAC accepted this audit on October 17, 2024 — management decision was due April 17, 2025.
FAC accepted this audit on January 4, 2024 — management decision was due July 4, 2024.
FAC accepted this audit on November 2, 2022 — management decision was due May 2, 2023.
FAC accepted this audit on October 14, 2021 — management decision was due April 14, 2022.
FAC accepted this audit on October 9, 2020 — management decision was due April 9, 2021.
Department of Housing and Urban Development Finding No. 2020-001; Section 8 Housing Assistance Payments Program, CFDA 14.195 Statement of Condition During our testing, we noted 4 instances where the property did not use HUD's Enterprise Income Verification (EIV) system in the process of determining eligibility, which constitutes noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files. Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Questioned Costs: None Effect The procedures for determining eligibility and maintaining tenant lease files were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. This could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Context Using a statistical sampling method, we selected a sample of 4 tenants out of a total population of 26 tenants in the Section 8 Housing Assistance Payments Program that moved into the property during the year. Cause Management's policies with respect to the determination of tenant eligibility and the maintenance of tenant lease files in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs, were not consistently followed. Recommendation Management should establish procedures and monitor compliance with those procedures to insure that tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code: R - Section 8 program administration Finding Resolution Status: In progress Views of Responsible Officials and Planned Corrective Actions Management will ensure established procedures are properly monitored so that documentation of tenant eligibility is being correctly determined and that tenant files contain all proper documentation in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Management believes the finding resulted from additional complexities due to COVID-19 workplace requirements.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development Finding No. 2020-001; Section 8 Housing Assistance Payments Program, CFDA 14.195 Statement of Condition During our testing, we noted 4 instances where the property did not use HUD's Enterprise Income Verification (EIV) system in the process of determining eligibility, which constitutes noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files. Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Questioned Costs: None Effect The procedures for determining eligibility and maintaining tenant lease files were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. This could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Context Using a statistical sampling method, we selected a sample of 4 tenants out of a total population of 26 tenants in the Section 8 Housing Assistance Payments Program that moved into the property during the year. Cause Management's policies with respect to the determination of tenant eligibility and the maintenance of tenant lease files in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs, were not consistently followed. Recommendation Management should establish procedures and monitor compliance with those procedures to insure that tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code: R - Section 8 program administration Finding Resolution Status: In progress Views of Responsible Officials and Planned Corrective Actions Management will ensure established procedures are properly monitored so that documentation of tenant eligibility is being correctly determined and that tenant files contain all proper documentation in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Management believes the finding resulted from additional complexities due to COVID-19 workplace requirements.
Finding 2020-001 Contact Person ? Gustave Keach-Longo Planned Corrective Action ? Management will ensure established procedures are properly monitored so that documentation of tenant eligibility is being correctly determined and that tenant files contain all proper documentation in accordance with the requirements of HUD Handbook 4350.03, Occupancy Requirements of Subsidized Multifamily Housing Programs. Anticipated Completion Date ? September 30, 2020
FAC accepted this audit on October 2, 2019 — management decision was due April 2, 2020.
Findings and Questioned Costs - Major Federal Award Programs Audit Department of Housing and Urban Development Finding No. 2019-001; Mortgage Insurance Rental Housing, CFDA 14.134 Statement of Condition During the year ended June 30, 2019, the Corporation made loans to employees and loans to related parties totaling $6,397 without HUD approval. Criteria The terms of the regulatory agreement require payments/repayments of related party fees/loans to be limited to available surplus cash computed on a semi-annual or annual basis unless approved by HUD. Questioned Costs $6,397 Effect The loans of $6,397 were unauthorized distributions and, therefore, considered to be questioned costs. Cause Procedures were not in place to ensure that unauthorized distributions of cash did not occur. Recommendation 2019-1-a Management should implement procedures and controls to eliminate unauthorized distributions of project cash. 2019-1-b Management should immediately reimburse the project's cash account for the unauthorized distribution. Auditor Noncompliance Code: H - Unauthorized distribution of project assets Finding Resolution Status: In progress Views of Responsible Officials and Planned Corrective Actions Management will implement procedures and controls to eliminate loans to employees and related parties. Management will also obtain reimbursement to the project's cash account of the unauthorized distributions.
Show full finding ▾Hide full finding ▴Findings and Questioned Costs - Major Federal Award Programs Audit Department of Housing and Urban Development Finding No. 2019-001; Mortgage Insurance Rental Housing, CFDA 14.134 Statement of Condition During the year ended June 30, 2019, the Corporation made loans to employees and loans to related parties totaling $6,397 without HUD approval. Criteria The terms of the regulatory agreement require payments/repayments of related party fees/loans to be limited to available surplus cash computed on a semi-annual or annual basis unless approved by HUD. Questioned Costs $6,397 Effect The loans of $6,397 were unauthorized distributions and, therefore, considered to be questioned costs. Cause Procedures were not in place to ensure that unauthorized distributions of cash did not occur. Recommendation 2019-1-a Management should implement procedures and controls to eliminate unauthorized distributions of project cash. 2019-1-b Management should immediately reimburse the project's cash account for the unauthorized distribution. Auditor Noncompliance Code: H - Unauthorized distribution of project assets Finding Resolution Status: In progress Views of Responsible Officials and Planned Corrective Actions Management will implement procedures and controls to eliminate loans to employees and related parties. Management will also obtain reimbursement to the project's cash account of the unauthorized distributions.
Finding 2019-001 Contact Person -Gustave Keach-Longo Planned Corrective Action - Management will implement procedures and controls to eliminate loans to employees and related parties. Management will also obtain reimbursement to the project's cash account of the unauthorized distributions. Anticipated Completion Date -September 30,2019
FAC accepted this audit on October 14, 2018 — management decision was due April 14, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on October 29, 2017 — management decision was due April 29, 2018.
FAC accepted this audit on January 23, 2017 — management decision was due July 23, 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.
Browse other Single Audit organizations in Connecticut →
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.
