EIN: 133957282
UEI: K5XZJJKY47M6
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 March 13, 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 September 13, 2026 (6 days from today).
What is a management decision? →FAC accepted this audit on October 29, 2025 — management decision was due April 29, 2026.
Department of Housing and Urban Development Finding No. 2024-2; Section 202, Assistance Listing 14.157 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. Condition In connection with our review of 1 lease file for move-ins we noted the following deficiency: 1 file did not have timely income verification through Enterprise Income Verification System (EIV). 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. Effect or Potential 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. Questioned Costs N/A Identification as a Repeat Finding N/A Recommendation Management should establish procedures and monitor compliance with those procedures to ensure 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 E - Eligibility Finding Resolution Status: In process Reporting Views of Responsible Officials Management plans to implement a system to track EIV verification to ensure compliance with tenant eligibility requirements within the 90-day deadline. We will provide ongoing training and support to staff to ensure that the updated rules and regulations on tenant eligibility are followed.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development Finding No. 2024-2; Section 202, Assistance Listing 14.157 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. Condition In connection with our review of 1 lease file for move-ins we noted the following deficiency: 1 file did not have timely income verification through Enterprise Income Verification System (EIV). 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. Effect or Potential 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. Questioned Costs N/A Identification as a Repeat Finding N/A Recommendation Management should establish procedures and monitor compliance with those procedures to ensure 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 E - Eligibility Finding Resolution Status: In process Reporting Views of Responsible Officials Management plans to implement a system to track EIV verification to ensure compliance with tenant eligibility requirements within the 90-day deadline. We will provide ongoing training and support to staff to ensure that the updated rules and regulations on tenant eligibility are followed.
Finding 2024-2 a. Statement of Condition In connection with our review of 1 lease file for move-ins we noted the following deficiency: 1 file did not have timely income verification through Enterprise Income Verification System (EIV). b. Action(s) Taken or Planned on the Finding Management plans to implement a system to track EIV verification to ensure compliance with tenant eligibility requirements within the 90-day deadline.We will provide ongoing training and support to staff to ensure that the updated rules and regulations on tenant eligibility are followed.
FAC accepted this audit on April 24, 2024 — management decision was due October 24, 2024.
FAC accepted this audit on September 5, 2023 — management decision was due March 5, 2024.
FAC accepted this audit on August 25, 2022 — management decision was due February 25, 2023.
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
FAC accepted this audit on September 28, 2020 — management decision was due March 28, 2021.
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
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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