EIN: 060883470
UEI: CNYKEVH23B61
Audited by: CohnReznick LLP
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 24, 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 24, 2026 (163 days ago).
What is a management decision? →Criteria In accordance with the (regulatory agreement/HAP contract), management is required to maintain the property in good repair. Condition Management failed to maintain the property in good repair and received a score of 0 on its 2024 NSPIRE inspection. Cause The procedures to ensure compliance with HUD regulations regarding physical condition of the property were not followed. Effect or Potential Effect The project was unable to obtain a passing score on its NSPIRE inspection. Questioned Costs N/A Recommendation Management should correct all findings noted in the NSPIRE Physical Inspection Report in the time frames requested in the physical inspection. Auditor Noncompliance Code: Failure to maintain property/open physical inspection. Finding Resolution Status: Maintenance team performed a 100% property inspection and subsequently made all repairs based on that inspection. As a result, the property underwent an NSPIRE inspection on July 17, 2025, which resulted in a score of a 77. Views of Responsible Officials Management agrees with the finding and the auditor's recommendations have been adopted. Maintenance team performed a 100% property inspection and subsequently made all repairs based on that inspection. As a result, the property underwent an NSPIRE inspection on July 17, 2025, which resulted in a score of a 77.
Show full finding ▾Hide full finding ▴Criteria In accordance with the (regulatory agreement/HAP contract), management is required to maintain the property in good repair. Condition Management failed to maintain the property in good repair and received a score of 0 on its 2024 NSPIRE inspection. Cause The procedures to ensure compliance with HUD regulations regarding physical condition of the property were not followed. Effect or Potential Effect The project was unable to obtain a passing score on its NSPIRE inspection. Questioned Costs N/A Recommendation Management should correct all findings noted in the NSPIRE Physical Inspection Report in the time frames requested in the physical inspection. Auditor Noncompliance Code: Failure to maintain property/open physical inspection. Finding Resolution Status: Maintenance team performed a 100% property inspection and subsequently made all repairs based on that inspection. As a result, the property underwent an NSPIRE inspection on July 17, 2025, which resulted in a score of a 77. Views of Responsible Officials Management agrees with the finding and the auditor's recommendations have been adopted. Maintenance team performed a 100% property inspection and subsequently made all repairs based on that inspection. As a result, the property underwent an NSPIRE inspection on July 17, 2025, which resulted in a score of a 77.
A. Current Findings on the Schedule of Findings, Section 8 program administration and Recommendations 1. Finding 2024-1 a. Comments on the Finding and Each Recommendation Management failed to maintain the property in good repair and received a score of 0 on its 2024 NPIRE inspection b. Action(s) Taken or Planned on the Finding Our Maintenance Team performed a 100% property inspection and subsequently made all repairs based on that inspection. As a result the property underwent an NSPIRE inspection on July 17, 2025 which resulted in a score of a 77.
Criteria In accordance with HUD program guidelines under which the Project operates, the annual tenant recertification Form 50059 is required to be signed by the tenant prior to the required annual recertification date. Condition In connection with lease file testing, we noted 4 out of 8 tenant files did not have annual tenant recertification Form 50059 completed timely. Cause Personnel responsible for tenant recertifications failed to obtain signatures on all Forms 50059 prior to the required annual recertification date. Effect or Potential Effect Noncompliance with HUD guidelines could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Questioned Costs N/A Recommendation The cooperative should ensure that all Form 50059s are signed by the tenant prior to the required annual recertification date. Auditor Noncompliance Code: R - Section 8 program administration. Finding Resolution Status: In process. Views of Responsible Officials Management agrees with the finding and the auditor's recommendations have been adopted. The management's compliance department will schedule bi-annual on-site visits to provide training as well monitoring all the recertifications to ensure that they are completed timely.
Show full finding ▾Hide full finding ▴Criteria In accordance with HUD program guidelines under which the Project operates, the annual tenant recertification Form 50059 is required to be signed by the tenant prior to the required annual recertification date. Condition In connection with lease file testing, we noted 4 out of 8 tenant files did not have annual tenant recertification Form 50059 completed timely. Cause Personnel responsible for tenant recertifications failed to obtain signatures on all Forms 50059 prior to the required annual recertification date. Effect or Potential Effect Noncompliance with HUD guidelines could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Questioned Costs N/A Recommendation The cooperative should ensure that all Form 50059s are signed by the tenant prior to the required annual recertification date. Auditor Noncompliance Code: R - Section 8 program administration. Finding Resolution Status: In process. Views of Responsible Officials Management agrees with the finding and the auditor's recommendations have been adopted. The management's compliance department will schedule bi-annual on-site visits to provide training as well monitoring all the recertifications to ensure that they are completed timely.
Current Findings on the Schedule of Findings, Physical Inspection and Recommendations 2. Finding 2024-2 c. Comments on the Finding and Each Recommendation In accordance with HUD program guidelines under which the Project operates, the annual tenant recertification Form 50059 is required to be signed by the tenant prior to the required annual recertification date. d. Action(s) Taken or Planned on the Finding The CRM Compliance Department will schedule bi-annual on-site visits to provide training as well monitoring the all recertifications to ensure that they are completed timely.
FAC accepted this audit on September 26, 2024 — management decision was due March 26, 2025.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
Statement of Condition In connection with our lease file review we noted the following deficiencies: 4 out of 9 tenants tested did not have recertification Form 50059 completed timely. 1 out of 9 tenants tested did not have documentation in their lease file that their income was verified on a timely basis.
Show full finding ▾Hide full finding ▴Statement of Condition In connection with our lease file review we noted the following deficiencies: 4 out of 9 tenants tested did not have recertification Form 50059 completed timely. 1 out of 9 tenants tested did not have documentation in their lease file that their income was verified on a timely basis.
We conduct additional training to ensure that the manager follows the correct procedure.
FAC accepted this audit on September 26, 2022 — management decision was due March 26, 2023.
FAC accepted this audit on July 24, 2021 — management decision was due January 24, 2022.
Finding No. 2020-01, Section 8, CFDA14.195 Statement of Condition In connection with our lease file review we noted the following deficiencies: - 3 out of 20 tenants tested did not have the HUD lease signed in their lease file. - 13 out of 20 tenants tested did not have an accurate HUD Form 50059 in their lease files. - 13 out of 20 tenants tested did not have the tenant and subsidy rent portions calculated correctly. 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. 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. Cause Management's policies with respect to the determination of 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 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 process Views of Responsible Officials and Planned Corrective Actions Management will establish procedures and monitor compliance with those procedures to insure that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs.
Show full finding ▾Hide full finding ▴Finding No. 2020-01, Section 8, CFDA14.195 Statement of Condition In connection with our lease file review we noted the following deficiencies: - 3 out of 20 tenants tested did not have the HUD lease signed in their lease file. - 13 out of 20 tenants tested did not have an accurate HUD Form 50059 in their lease files. - 13 out of 20 tenants tested did not have the tenant and subsidy rent portions calculated correctly. 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. 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. Cause Management's policies with respect to the determination of 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 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 process Views of Responsible Officials and Planned Corrective Actions Management will establish procedures and monitor compliance with those procedures to insure that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs.
Project Legal Name: St. Croix Labor Union Mutual Homes, Inc. (Phase 1) HUD Project No.: 056-44001 Audit Firm: CohnReznick LLP Period covered by the audit: December 31, 2020 Corrective Action Plan prepared by: Name: Dawn Christopher Position: Controller Telephone Number: 609-646-8861 ext 202 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2020-01 a. Comments on the Finding and Each Recommendation Management should establish procedures and monitor compliance with those procedures to insure that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. b. Action Taken Management will establish procedures and monitor compliance with those procedures to insure that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations None
FAC accepted this audit on July 5, 2020 — management decision was due January 5, 2021.
FAC accepted this audit on June 9, 2019 — management decision was due December 9, 2019.
FAC accepted this audit on July 26, 2018 — management decision was due January 26, 2019.
FAC accepted this audit on May 23, 2017 — management decision was due November 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.
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