EIN: 061353568
UEI: CE1HDNUCFKC7
Audited by: Bellows Associates, P.A.
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 21, 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 November 21, 2026 (83 days from today).
What is a management decision? →FAC accepted this audit on June 3, 2025 — management decision was due December 3, 2025.
FAC accepted this audit on May 16, 2024 — management decision was due November 16, 2024.
HUD approved a replacement reserve withdrawal for the Project’s submission of a duplicate invoice that was previously approved and released for $1,954. In addition, the Project overfunded the account by$1,575. Cause: The Project requested a release of funds for one invoice that was already released on a previously approved HUD Form-9250 request and erroneously made an additional deposit to the replacement reserve account. Effect or Potential Effect: Deficiently funded reserve for replacements and overfunded reserve for replacement account. Auditor Non-Compliance Code: N – Reserve for Replacement deposits Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations will be adopted. Recommendation: A deposit should be made to correct the net underfunding of the replacement reserve account. The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. The Project should implement procedures to ensure that HUD Form-9250 requests do not include invoices that were requested on previously approved HUD Form-9250 submissions. Response Indicator: Agree. Completion Date: 12/31/2024 Response: We are researching the underfunding and will ensure the RR account is fully funded on a monthly basis. New procedures have been implemented to review the deposits each month to ensure amounts are proper. Additionally, 9250 process is under review to ensure invoices are submitted once on the appropriate 9250.
Show full finding ▾Hide full finding ▴FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Unresolved. Information on Universe Population Size: All replacement reserve deposits and withdrawals Sample Size Information: All replacement reserve deposits and withdrawals Identification of Repeat Finding and Finding Reference Number: No Criteria: The regulatory agreement states that the mortgagor, HUD, must approve all releases from the replacement reserve and such funds must be used for the authorized purpose. Also, in accordance with HUD, required monthly deposits must be made to the Project’s replacement reserve account Statement of Condition: HUD approved a replacement reserve withdrawal for the Project’s submission of a duplicate invoice that was previously approved and released for $1,954. In addition, the Project overfunded the account by$1,575. Cause: The Project requested a release of funds for one invoice that was already released on a previously approved HUD Form-9250 request and erroneously made an additional deposit to the replacement reserve account. Effect or Potential Effect: Deficiently funded reserve for replacements and overfunded reserve for replacement account. Auditor Non-Compliance Code: N – Reserve for Replacement deposits Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations will be adopted. Recommendation: A deposit should be made to correct the net underfunding of the replacement reserve account. The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. The Project should implement procedures to ensure that HUD Form-9250 requests do not include invoices that were requested on previously approved HUD Form-9250 submissions. Response Indicator: Agree. Completion Date: 12/31/2024 Response: We are researching the underfunding and will ensure the RR account is fully funded on a monthly basis. New procedures have been implemented to review the deposits each month to ensure amounts are proper. Additionally, 9250 process is under review to ensure invoices are submitted once on the appropriate 9250.
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Stonington respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2023 through December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below.The finding is numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AND FINANCIAL STATMENT AUDITS FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: A deposit should be made to correct the net underfunding of the replacement reserve account. The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. The Project should implement procedures to ensure that HUD Form-9250 requests do not include invoices that were requested on previously approved HUD Form-9250 submissions. Action Taken: We are researching the underfunding and will ensure the RR account is fully funded on a monthly basis. New procedures have been implemented to review the deposits each month to ensure amounts are proper. Additionally, 9250 process is under review to ensure invoices are submitted once on the appropriate 9250. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835- 9200. Sincerely yours, Irene Phillips CFO
FAC accepted this audit on May 29, 2023 — management decision was due November 29, 2023.
The Project used inaccurate income verification support for one tenant?s initial income upon move-in on October 13, 2022, which resulted in the tenant being undercharged $350 per month until EIV verification was received in February 2023. This resulted in a substantially higher income than originally entered on the initial form HUD-50059. Cause: The Project did not adhere to HUD regulations for initial eligibility and income verification. Effect or Potential Effect: The tenant underpaid rent for a few months, and the eligibility verification and cost of assistance may have been disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations have been adopted. Recommendation: The Project should implement procedures to ensure that tenant income utilized at move-in is accurate in determining the tenant?s monthly rent, and verification through the EIV system is completed in a timely manner. The Project should have made an immediate correction to form HUD-50059 upon receiving the correct income from the EIV system. Response Indicator: Agree. Completion Date: 2/2/2023 Response: Training on income calculations and including the double checking of calculations more than once for accuracy will be conducted with managers. In addition, compliance has created an income calculation worksheet with formulas where managers can enter data and the worksheet will complete the calculations.
Show full finding ▾Hide full finding ▴FINDING No. 2022-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Seventy-nine tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulations require accurate and complete verification of a tenant?s income through supporting documentation prior to move-in. Once the income has been verified through the EIV system, it should be utilized in determining the accuracy of the tenant?s portion of rent on form HUD-50059. Statement of Condition: The Project used inaccurate income verification support for one tenant?s initial income upon move-in on October 13, 2022, which resulted in the tenant being undercharged $350 per month until EIV verification was received in February 2023. This resulted in a substantially higher income than originally entered on the initial form HUD-50059. Cause: The Project did not adhere to HUD regulations for initial eligibility and income verification. Effect or Potential Effect: The tenant underpaid rent for a few months, and the eligibility verification and cost of assistance may have been disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations have been adopted. Recommendation: The Project should implement procedures to ensure that tenant income utilized at move-in is accurate in determining the tenant?s monthly rent, and verification through the EIV system is completed in a timely manner. The Project should have made an immediate correction to form HUD-50059 upon receiving the correct income from the EIV system. Response Indicator: Agree. Completion Date: 2/2/2023 Response: Training on income calculations and including the double checking of calculations more than once for accuracy will be conducted with managers. In addition, compliance has created an income calculation worksheet with formulas where managers can enter data and the worksheet will complete the calculations.
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Stonington respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33067 Audit period: January 1, 2022 through December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING No. 2022-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that tenant income utilized at move-in is accurate in determining the tenant?s monthly rent, and verification through the EIV system is completed in a timely manner. The Project should have made an immediate correction to form HUD-50059 upon receiving the correct income from the EIV system. Action Taken: Training on income calculations and including the double checking of calculations more than once for accuracy will be conducted with managers. In addition, compliance has created an income calculation worksheet with formulas where managers can enter data and the worksheet will complete the calculations. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
FAC accepted this audit on April 13, 2022 — management decision was due October 13, 2022.
FAC accepted this audit on March 31, 2021 — management decision was due October 1, 2021.
Of the tenant files selected, three tenant files did not contain the verification of initial income through the use of EIV reports, and one tenant moved in prior to completing the tenant screening process. Cause: The Project did not perform income verification and tenant screening in a timely manner. Effect or Potential Effect: Differences between actual and reported income may have resulted in errors of the amounts charged to the tenants and HUD, and tenants may not be eligible for residency. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations have been adopted. Recommendation: The Project should verify eligibility utilizing EIV reports in a timely manner and perform background checks prior to tenant acceptance. Response Indicator: Agree. Completion Date: 2/17/21 Response: Management has addressed this matter and has provided the staff with additional HUD training inclusive of EIV reporting and the proper tenant screening requirements.
Show full finding ▾Hide full finding ▴FINDING No. 2020-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Eighty-one tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding Reference Number: Yes, 2019-001. Criteria: HUD regulation requires timely verification and retention of tenant?s initial income through the use of Enterprise Income Verification (EIV) reports, and that criminal background checks be performed prior to tenant acceptance. Statement of Condition: Of the tenant files selected, three tenant files did not contain the verification of initial income through the use of EIV reports, and one tenant moved in prior to completing the tenant screening process. Cause: The Project did not perform income verification and tenant screening in a timely manner. Effect or Potential Effect: Differences between actual and reported income may have resulted in errors of the amounts charged to the tenants and HUD, and tenants may not be eligible for residency. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations have been adopted. Recommendation: The Project should verify eligibility utilizing EIV reports in a timely manner and perform background checks prior to tenant acceptance. Response Indicator: Agree. Completion Date: 2/17/21 Response: Management has addressed this matter and has provided the staff with additional HUD training inclusive of EIV reporting and the proper tenant screening requirements.
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Stonington respectfully submits the following corrective action plan for the year ended December 31, 2020. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2020 through December 31, 2020 The finding from the December 31, 2020 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2020-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should verify eligibility utilizing EIV reports in a timely manner and perform background checks prior to tenant acceptance. Action Taken: Management has addressed this matter and has provided the staff with additional HUD training inclusive of EIV reporting and the proper tenant screening requirements. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Assistant to Vice President of Finance and Accounting
2019-001
FAC accepted this audit on June 30, 2020 — management decision was due December 30, 2020.
Of the tenant files selected, one tenant file did not contain the verification of initial income through the use of EIV report, and one tenant moved in prior to completing the tenant screening process. After completing the background check, no issues were noted Cause: The Project did not perform income verification and tenant screening in a timely manner. Effect or Potential Effect: Differences between actual and reported income may have resulted in errors of the amounts charged to the tenants and HUD, and tenants may not be eligible for residency. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations have been adopted. Recommendation: The Project should verify eligibility utilizing EIV reports in a timely manner and perform background checks prior to tenant acceptance. Response Indicator: Agree. Completion Date: 12/31/19 Response: Management has provided site staff additional training on HUD regulations. We have also implemented a new policy where regional directors will be conducting periodic file reviews.
Show full finding ▾Hide full finding ▴FINDING No. 2019-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Seventy-six tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding Reference Number: No. Criteria: HUD regulation requires timely verification and retention of tenant?s initial income through the use of Enterprise Income Verification (EIV) reports, and that criminal background checks be performed prior to tenant acceptance. Statement of Condition: Of the tenant files selected, one tenant file did not contain the verification of initial income through the use of EIV report, and one tenant moved in prior to completing the tenant screening process. After completing the background check, no issues were noted Cause: The Project did not perform income verification and tenant screening in a timely manner. Effect or Potential Effect: Differences between actual and reported income may have resulted in errors of the amounts charged to the tenants and HUD, and tenants may not be eligible for residency. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations have been adopted. Recommendation: The Project should verify eligibility utilizing EIV reports in a timely manner and perform background checks prior to tenant acceptance. Response Indicator: Agree. Completion Date: 12/31/19 Response: Management has provided site staff additional training on HUD regulations. We have also implemented a new policy where regional directors will be conducting periodic file reviews.
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Stonington respectfully submits the following corrective action plan for the year ended December 31, 2019. Name and address of independent public accounting firm: Bellows Associates, P.A., 7890 Peters Rd., Suite G-102, Plantation, Florida 33324 Audit period: January 1, 2019 through December 31, 2019 The finding from the December 31, 2019 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2019-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should verify eligibility utilizing EIV reports in a timely manner and perform background checks prior to tenant acceptance. Action Taken: Management has provided site staff additional training on HUD regulations. We have also implemented a new policy where regional directors will be conducting periodic file reviews. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Assistant to Vice President of Finance and Accounting
FAC accepted this audit on March 18, 2019 — management decision was due September 18, 2019.
FAC accepted this audit on April 1, 2018 — management decision was due October 1, 2018.
FAC accepted this audit on March 28, 2017 — management decision was due September 28, 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 Florida →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
