EIN: 208315015
UEI: ZLP7LNNXJLB7
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 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 September 25, 2025 (336 days ago).
What is a management decision? →The Corporation did not renew the PRAC timely. Questioned Costs: None. Context: The PRAC expired May 31, 2024, and was not renewed until October 29, 2024. Cause: The Corporation did not renew the contract timely. Effect: A PRAC is required for Housing Assistance Payments. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions are being reviewed by the Finance Department prior to submission to HUD.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Supportive Housing for the Elderly Section 202 ALN Number: 14.157 Award Period: Year Ended June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC timely. Questioned Costs: None. Context: The PRAC expired May 31, 2024, and was not renewed until October 29, 2024. Cause: The Corporation did not renew the contract timely. Effect: A PRAC is required for Housing Assistance Payments. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions are being reviewed by the Finance Department prior to submission to HUD.
Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions are being reviewed by the Finance Department prior to submission to HUD.
FAC accepted this audit on February 8, 2023 — management decision was due August 8, 2023.
The Corporation did not renew the PRACs timely. Questioned costs: None. Context: The PRACs expired May 31, 2022, and 2021, and were not renewed until November 7, 2022, and February 14, 2022, respectively. Cause: Due to circumstances related to the COVID-19 Public Health Emergency, the Corporation did not renew the contracts timely. Effect: A PRAC is required for Housing Assistance Payments. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Views of Responsible Officials and Planned Corrective Actions: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.
Show full finding ▾Hide full finding ▴2022-001 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Award Period: Year Ended June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: Expired Project Rental Assistance Contracts (PRAC). Condition: The Corporation did not renew the PRACs timely. Questioned costs: None. Context: The PRACs expired May 31, 2022, and 2021, and were not renewed until November 7, 2022, and February 14, 2022, respectively. Cause: Due to circumstances related to the COVID-19 Public Health Emergency, the Corporation did not renew the contracts timely. Effect: A PRAC is required for Housing Assistance Payments. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Views of Responsible Officials and Planned Corrective Actions: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.
2022-001 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Criteria or specific requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC timely. Context: The PRACs expired May 31, 2022, and 2021, and were not renewed until November 7, 2022, and February 14, 2022, respectively. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Action taken in response to finding: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission. Name of contact person responsible for corrective action: Jeffrey Carraway
FAC accepted this audit on May 15, 2022 — management decision was due November 15, 2022.
The Corporation did not renew the PRAC timely. Questioned costs: None. Context: The PRAC expired May 31, 2020, and was not renewed until March 10, 2021. Cause: Due to circumstances related to the COVID-19 Public Health Emergency, the Corporation did not renew the contract timely. Effect: A PRAC is required for Housing Assistance Payments. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Views of Responsible Officials and Planned Corrective Actions: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Award Period: Year Ended June 30, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC timely. Questioned costs: None. Context: The PRAC expired May 31, 2020, and was not renewed until March 10, 2021. Cause: Due to circumstances related to the COVID-19 Public Health Emergency, the Corporation did not renew the contract timely. Effect: A PRAC is required for Housing Assistance Payments. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Views of Responsible Officials and Planned Corrective Actions: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.
2021-001 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Criteria or specific requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC timely. Context: The PRAC expired May 31, 2020, and was not renewed until March 10, 2021. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Action taken in response to finding: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission. Name of contact person responsible for corrective action: Jeffrey Carraway
FAC accepted this audit on March 16, 2020 — management decision was due September 16, 2020.
The Corporation failed to make all of its required deposits to its reserve for replacement account for 2019. In accordance with the Corporation's regulatory agreement, the Corporation is required to make all deposits in a timely manner. Questioned costs: $1,230. Context: One required deposit was not made in a timely manner. Cause: The Corporation failed to make the June 2019 deposit to reserve for replacement account within a timely manner. Effect: All required monthly deposits were not made to the reserve for replacement account in accordance with the Corporation's regulatory agreement with HUD Recommendation: The Corporation should fund the reserve for replacement account for the deficiency in deposits. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The Corporation has made a corrective deposit to the reserve for replacement account in July, 2019.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Award Period: Year Ended June 30, 2019 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: Failure to make all required reserve for replacement deposits. Condition: The Corporation failed to make all of its required deposits to its reserve for replacement account for 2019. In accordance with the Corporation's regulatory agreement, the Corporation is required to make all deposits in a timely manner. Questioned costs: $1,230. Context: One required deposit was not made in a timely manner. Cause: The Corporation failed to make the June 2019 deposit to reserve for replacement account within a timely manner. Effect: All required monthly deposits were not made to the reserve for replacement account in accordance with the Corporation's regulatory agreement with HUD Recommendation: The Corporation should fund the reserve for replacement account for the deficiency in deposits. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The Corporation has made a corrective deposit to the reserve for replacement account in July, 2019.
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The Corporation has made a corrective deposit to the reserve for replacement account in July, 2019.
FAC accepted this audit on October 24, 2017 — management decision was due April 24, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on March 28, 2017 — management decision was due September 28, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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