EIN: 208115934
UEI: R15HZ85FWQZ7
Audited by: PLANTE & MORAN, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2022. 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 October 1, 2022 (1427 days ago).
What is a management decision? →Finding Type: - Immaterial noncompliance with major program requirements - Significant deficiency in internal control over compliance Title and CFDA Number of Federal Program - 14.157 - U.S. Department of Housing and Urban Development: Supportive Housing for the Elderly (Section 202) Finding Resolution Status - In Process Information on Universe and Population Size - Tenant move-ins during 2021. Tenant move-ins totaled four for 2021. Sample Size Information - 10% of tenant move-ins were selected for testing. A sample of two tenant move-ins was selected for testing. Identification of Repeat Finding and Finding Reference Number - N/A - Not a repeat finding Criteria - Enterprise Income Verification (EIV) Tenant Income Reports are required to be run within 90 days after the move-in information is transmitted to TRACS to confirm/validate the background history and income reported by the household. Statement of Condition - During testing of eligibility, it was noted that the Corporation did not run the Income Report for two tenants in a timely manner as part of the Enterprise Income Verification requirement. Cause - The Corporation did not comply with HUD's EIV compliance requirements under HUD Handbook 4350.3. Effect or Potential Effect - Income of two tenants moving into the property was not confirmed/validated using EIV reports in a timely manner. Auditor Noncompliance Code - S - Internal Control Deficiency Reporting Views of Responsible Officials - The Corporation agrees with the finding as reported. Context - During testing of compliance with eligibility regulations, one instance of noncompliance was noted out of a sample of two tenant files. Recommendation - The Corporation should implement internal controls to ensure compliance with HUD move-in and EIV report guidelines Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management believes adequate controls are in place to ensure substantial compliance. Training on move-in and EIV procedures is provided annually. Corrective action to be taken when staff do not comply with move-in and EIV procedures. Response Indicator - Agree Completion Date - December 31, 2022 Response - The Corporation was not in compliance with move-in and EIV guidelines as of December 31, 2021, and management will follow HUD's guidelines regarding income verification.
Show full finding ▾Hide full finding ▴Finding Type: - Immaterial noncompliance with major program requirements - Significant deficiency in internal control over compliance Title and CFDA Number of Federal Program - 14.157 - U.S. Department of Housing and Urban Development: Supportive Housing for the Elderly (Section 202) Finding Resolution Status - In Process Information on Universe and Population Size - Tenant move-ins during 2021. Tenant move-ins totaled four for 2021. Sample Size Information - 10% of tenant move-ins were selected for testing. A sample of two tenant move-ins was selected for testing. Identification of Repeat Finding and Finding Reference Number - N/A - Not a repeat finding Criteria - Enterprise Income Verification (EIV) Tenant Income Reports are required to be run within 90 days after the move-in information is transmitted to TRACS to confirm/validate the background history and income reported by the household. Statement of Condition - During testing of eligibility, it was noted that the Corporation did not run the Income Report for two tenants in a timely manner as part of the Enterprise Income Verification requirement. Cause - The Corporation did not comply with HUD's EIV compliance requirements under HUD Handbook 4350.3. Effect or Potential Effect - Income of two tenants moving into the property was not confirmed/validated using EIV reports in a timely manner. Auditor Noncompliance Code - S - Internal Control Deficiency Reporting Views of Responsible Officials - The Corporation agrees with the finding as reported. Context - During testing of compliance with eligibility regulations, one instance of noncompliance was noted out of a sample of two tenant files. Recommendation - The Corporation should implement internal controls to ensure compliance with HUD move-in and EIV report guidelines Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management believes adequate controls are in place to ensure substantial compliance. Training on move-in and EIV procedures is provided annually. Corrective action to be taken when staff do not comply with move-in and EIV procedures. Response Indicator - Agree Completion Date - December 31, 2022 Response - The Corporation was not in compliance with move-in and EIV guidelines as of December 31, 2021, and management will follow HUD's guidelines regarding income verification.
Finding Number: 2021-001 Condition: HUD guidelines regarding the EIV system were not followed and the EIV system reports were not utilized timely during 2021. Planned Corrective Action: Management has implemented guidelines and trainings surrounding the use of the EIV system. Management will continue to monitor the appropriate use of the EIV system. Contact person responsible for corrective action: Bertha Garrett Frazier, Regional Housing Director Anticipated Completion Date: December 31, 2022
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