EIN: 061344206
UEI: RQD1LH52UD15
Audited by: WHITTLESEY PC
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 October 1, 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 April 1, 2025 (520 days ago).
What is a management decision? →FAC accepted this audit on November 2, 2023 — management decision was due May 2, 2024.
FAC accepted this audit on October 13, 2022 — management decision was due April 13, 2023.
FAC accepted this audit on October 25, 2021 — management decision was due April 25, 2022.
FAC accepted this audit on October 14, 2020 — management decision was due April 14, 2021.
Department of Housing and Urban Development Finding No. 2020-001; Section 811, CFDA 14.181 Statement of Condition During the year ended June 30, 2020, it was noted that management did not utilize the online HUD Enterprise Income Verification ("EIV") system as part of the income verification process. Criteria Tenant income and eligibility is to be determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Questioned Costs Not applicable Effect The procedures for determining tenant 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 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 The management company should perform income verifications using the EIV system as soon as possible to ensure compliance with HUD. Auditor Noncompliance Code: Section 811 program administration Finding Resolution Status: In process Views of Responsible Officials and Planned Corrective Actions Management have requested access to the EIV system and will ensure that all current and future tenant income is verified using the EIV system, along with the income verification data that is presently provided.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development Finding No. 2020-001; Section 811, CFDA 14.181 Statement of Condition During the year ended June 30, 2020, it was noted that management did not utilize the online HUD Enterprise Income Verification ("EIV") system as part of the income verification process. Criteria Tenant income and eligibility is to be determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Questioned Costs Not applicable Effect The procedures for determining tenant 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 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 The management company should perform income verifications using the EIV system as soon as possible to ensure compliance with HUD. Auditor Noncompliance Code: Section 811 program administration Finding Resolution Status: In process Views of Responsible Officials and Planned Corrective Actions Management have requested access to the EIV system and will ensure that all current and future tenant income is verified using the EIV system, along with the income verification data that is presently provided.
Name & Number of Project: 364 Putnam Avenue Incorporated HUD Project No.: 017-HH004 Auditor/Audit Firm: Patricia E. McGowan, CPA CohnReznick LLP Audit Period: July 1, 2019 through June 30, 2020 Section I - Internal Control Structure Review There were no findings included in the December 31, 2019 audit reports. Section II - Compliance Review A. Comment on Finding and Recommendations We concur with the auditors finding as follows: During the year ended June 30, 2020, it was noted that management did not utilize the online HUD Enterprise Income Verification (?EIV?) system as part of the income verification process. B. Actions Taken or Planned Management have requested access to the EIV system and will ensure that all current and future tenant income is verified using the EIV system, along with the income verification data that is presently provided. C. Status of Corrective Actions on Prior Findings There were no findings included in the June 30, 2019 audit reports.
FAC accepted this audit on October 2, 2019 — management decision was due April 2, 2020.
FAC accepted this audit on October 2, 2018 — management decision was due April 2, 2019.
FAC accepted this audit on October 30, 2017 — management decision was due April 30, 2018.
FAC accepted this audit on October 17, 2016 — management decision was due April 17, 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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