EIN: 208552632
UEI: PADGKGU96PE4
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 13, 2021. 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 13, 2021 (1747 days ago).
What is a management decision? →2020-003 U.S. Department of Housing and Urban Development CFDA #14.157 - Supportive Housing for the Elderly (Section 202) Applicable Federal Award Number and Year ? Supportive Housing for the Elderly ? 2020 Special Tests and Provisions Significant Deficiency in Internal Control over Compliance Criteria ? The Organization has a limited number of office personnel and, accordingly, does not have adequate internal controls over significant accounting functions, specifically over cash receipts. Condition ? An effective internal control structure contemplates an adequate segregation of duties so that no one individual handles a transaction from its inception to its completion. This is not unusual in an organization of your size, but management should constantly be aware of this condition and realize that the concentration of duties and responsibilities in a limited number of individuals is not desirable from a control point of view. Under these conditions, the most effective controls lie in management?s knowledge of the operations. Cause ? Due to cost and other considerations, the Organization does not facilitate the segregation of duties necessary to achieve a low level of control risk. Effect ? The control deficiency could result in a misstatement to the financial statements that would not be prevented or detected. Questioned Costs ? None Context/Sampling ? N/A Repeat Finding from Prior Year(s) - Yes Recommendation ? While we recognize that your office staff may not be large enough to permit complete segregation of duties in all respects for an effective system of internal accounting control over financial reporting and internal control over compliance, all accounting and compliance functions should be reviewed to determine if additional segregation is feasible and to improve efficiency and effectiveness of financial and compliance management of the Organization. Views of Responsible Officials ? Management agrees with the finding.
Show full finding ▾Hide full finding ▴2020-003 U.S. Department of Housing and Urban Development CFDA #14.157 - Supportive Housing for the Elderly (Section 202) Applicable Federal Award Number and Year ? Supportive Housing for the Elderly ? 2020 Special Tests and Provisions Significant Deficiency in Internal Control over Compliance Criteria ? The Organization has a limited number of office personnel and, accordingly, does not have adequate internal controls over significant accounting functions, specifically over cash receipts. Condition ? An effective internal control structure contemplates an adequate segregation of duties so that no one individual handles a transaction from its inception to its completion. This is not unusual in an organization of your size, but management should constantly be aware of this condition and realize that the concentration of duties and responsibilities in a limited number of individuals is not desirable from a control point of view. Under these conditions, the most effective controls lie in management?s knowledge of the operations. Cause ? Due to cost and other considerations, the Organization does not facilitate the segregation of duties necessary to achieve a low level of control risk. Effect ? The control deficiency could result in a misstatement to the financial statements that would not be prevented or detected. Questioned Costs ? None Context/Sampling ? N/A Repeat Finding from Prior Year(s) - Yes Recommendation ? While we recognize that your office staff may not be large enough to permit complete segregation of duties in all respects for an effective system of internal accounting control over financial reporting and internal control over compliance, all accounting and compliance functions should be reviewed to determine if additional segregation is feasible and to improve efficiency and effectiveness of financial and compliance management of the Organization. Views of Responsible Officials ? Management agrees with the finding.
Significant Deficiency 2020-003 Significant Deficiency in Internal Control over Compliance - Eligibility Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Supportive Housing for Elderly (Section 202) CFDA #: 14.157 Initial Fiscal Year Finding Occurred: 2019 Finding Summary: An effective internal control structure contemplates an adequate segregation of duties so that no one individual handles a transaction from its inception to its completion. This is not unusual in an organization of your size, but management should constantly be aware of this condition and realize that the concentration of duties and responsibilities in a limited number of individuals is not desirable from a control point of view. Under these conditions, the most effective controls lie in management?s knowledge of the operations. Responsible Individuals: Regional Property Manager, Community Manager and Accounting Supervisor Corrective Action Plan: Accounting: In 2021 the accounting group will have a team of three people (1) Accounting Supervisor, (2) Accountant, and (3) Accounting Technician which will allow us to create segregation of duties so that no one individual completes a task from start to finish and we can utilize back-up personnel from City resources (if needed) to keep that segregation in place. As new staff are on-boarded, the processes and procedures are being developed which will ensure this is built into our processes. Another tool to help create this segregation will occur within our accounting systems, which can limit access permissions creating a heightened level of segregation. Program Compliance: To correct the issues around program compliance, staff is currently in the process of developing a checklist that outlines the standards of both the HUD Handbook as well as policies and procedures outlined for the property. This along with random quarterly file reviews completed by an employee other than the active Community Manager will help strengthen the documentation within our files. Anticipated Completion Date: Accounting: The expectation is to be at full staff by the end of May 2021. Develop workflows, processes, and procedures by the end of September 2021, and where additional City resources are needed, have staff selected and trained by December 2021. Program Compliance: The checklist should be active and in place for any new certification and\or recertifications by June 2021. Random quarterly file reviews will commence in the fourth QTR of 2021.
2019-004
2020-004 U.S. Department of Housing and Urban Development CFDA #14.157 - Supportive Housing for the Elderly (Section 202) Applicable Federal Award Number and Year ? Supportive Housing for the Elderly ? 2020 Eligibility Significant Deficiency in Internal Control over Compliance Criteria ? The Program requires the Organization to determine eligibility of participants of the program through annual and interim review of participant information. Condition ? During our testing, it was identified that there was no observable controls in place for the eligibility determination in review. Cause ? Due to a lack of oversight by file managers, appropriate checklists were not completed and retained in participant files. Effect ? Failure to implement a proper control process could result in incorrect calculations of income which could cause errors in eligibility determinations. Questioned Costs ? None Context/Sampling ? A non-statistical sample of 11 out of 53 participants were selected for testing. Repeat Finding from Prior Year(s) ? No Recommendation ? The Organization should utilize quality control reviews of tenant files, use of checklists in files, and provide proper training and supervision to program staff in order to ensure that there are adequate controls in place to prevent noncompliance with program rules. Views of Responsible Officials ? Management agrees with the finding.
Show full finding ▾Hide full finding ▴2020-004 U.S. Department of Housing and Urban Development CFDA #14.157 - Supportive Housing for the Elderly (Section 202) Applicable Federal Award Number and Year ? Supportive Housing for the Elderly ? 2020 Eligibility Significant Deficiency in Internal Control over Compliance Criteria ? The Program requires the Organization to determine eligibility of participants of the program through annual and interim review of participant information. Condition ? During our testing, it was identified that there was no observable controls in place for the eligibility determination in review. Cause ? Due to a lack of oversight by file managers, appropriate checklists were not completed and retained in participant files. Effect ? Failure to implement a proper control process could result in incorrect calculations of income which could cause errors in eligibility determinations. Questioned Costs ? None Context/Sampling ? A non-statistical sample of 11 out of 53 participants were selected for testing. Repeat Finding from Prior Year(s) ? No Recommendation ? The Organization should utilize quality control reviews of tenant files, use of checklists in files, and provide proper training and supervision to program staff in order to ensure that there are adequate controls in place to prevent noncompliance with program rules. Views of Responsible Officials ? Management agrees with the finding.
Significant Deficiency 2020-004 Significant Deficiency in Internal Control over Compliance - Eligibility U.S. Department of Housing and Urban Development Supportive Housing for Elderly (Section 202) CFDA #14.157 Initial Fiscal Year Finding Occurred: 2020 Finding Summary: The Program requires the Organization to determine eligibility of participants of the program through annual and interim review of participant information. During our testing, it was identified that there was no observable control in place for the eligibility determination in review. Responsible Individuals: Community Manager and Regional Property Manager Corrective Action Plan: To correct the issues around program compliance, staff is currently in the process of developing a checklist that outlines the standards of both the HUD Handbook as well as policies and procedures outlined for the property. This along with random quarterly file reviews completed by an employee other than the active Community Manager will help strengthen the documentation within our files. Anticipated Completion Date: The checklist should be active and in place for any new certification and\or recertifications by June 2021. Random quarterly file reviews will commence in the fourth QTR of 2021.
2020-005 U.S. Department of Housing and Urban Development CFDA #14.157 - Supportive Housing for the Elderly (Section 202) Applicable Federal Award Number and Year ? Supportive Housing for the Elderly ? 2020 Special Tests and Provisions Immaterial Instance of Noncompliance Criteria ? The Organization is required to make annual deposits totaling $28,049 in accordance with the HUD regulatory agreement. Condition ? During 2020, the Organization failed to make the replacement reserve deposits and as a result, is currently in default under the HUD regulatory agreement. Cause ? Due to the cash flow issues, the required deposits to the replacement reserve were underfunded by $11,687. Effect ? Underfunding the replacement reserve could cause noncompliance with HUD. Questioned Costs ? $0 Context/Sampling ? N/A Repeat Finding from Prior Year(s) - No Recommendation ? We recommend that the required replacement reserve deposits are made going forward. Views of Responsible Officials ? Management agrees with the finding.
Show full finding ▾Hide full finding ▴2020-005 U.S. Department of Housing and Urban Development CFDA #14.157 - Supportive Housing for the Elderly (Section 202) Applicable Federal Award Number and Year ? Supportive Housing for the Elderly ? 2020 Special Tests and Provisions Immaterial Instance of Noncompliance Criteria ? The Organization is required to make annual deposits totaling $28,049 in accordance with the HUD regulatory agreement. Condition ? During 2020, the Organization failed to make the replacement reserve deposits and as a result, is currently in default under the HUD regulatory agreement. Cause ? Due to the cash flow issues, the required deposits to the replacement reserve were underfunded by $11,687. Effect ? Underfunding the replacement reserve could cause noncompliance with HUD. Questioned Costs ? $0 Context/Sampling ? N/A Repeat Finding from Prior Year(s) - No Recommendation ? We recommend that the required replacement reserve deposits are made going forward. Views of Responsible Officials ? Management agrees with the finding.
Immaterial Instance of Noncompliance 2020-005 U.S. Department of Housing and Urban Development Supportive Housing for Elderly (Section 202) CFDA #14.157 Initial Fiscal Year Finding Occurred: 2020 Finding Summary: The Organization is required to make annual deposits totaling $28,049 in accordance with the HUD regulatory agreement. During 2020, the Organization failed to make the replacement reserve deposits and as a result, is currently in default under the HUD regulatory agreement. Responsible Individuals: Accounting Supervisor Corrective Action Plan: The accounting team has created a monthly checklist that includes creating the payable for the reserve replacement every month so we do not lose track of moving this money into the reserve account and maintain compliance with program requirements. Anticipated Completion Date: Completed
FAC accepted this audit on May 31, 2020 — management decision was due December 1, 2020.
2019-003 U.S. Department of Housing and Urban Development CFDA #14.157 - Supportive Housing for the Elderly (Section 202) Applicable Federal Award Number and Year ? Supportive Housing for the Elderly ? 2019 Eligibility Significant Deficiency in Internal Control over Compliance Criteria ? The Organization has a limited number of office personnel and, accordingly, does not have adequate internal controls over significant accounting functions. Condition ? An effective internal control structure contemplates an adequate segregation of duties so that no one individual handles a transaction from its inception to its completion. This is not unusual in an organization of your size, but management should constantly be aware of this condition and realize that the concentration of duties and responsibilities in a limited number of individuals is not desirable from a control point of view. Under these conditions, the most effective controls lie in management?s knowledge of the operations. Cause ? Due to cost and other considerations, the Organization does not facilitate the segregation of duties necessary to achieve a low level of control risk. Effect ? The control deficiency could result in a misstatement to the financial statements that would not be prevented or detected. Questioned Costs ? None Repeat Finding from Prior Year(s) - No Recommendation ? While we recognize that your office staff may not be large enough to permit complete segregation of duties in all respects for an effective system of internal accounting control over financial reporting and internal control over compliance, all accounting and compliance functions should be reviewed to determine if additional segregation is feasible and to improve efficiency and effectiveness of financial and compliance management of the Organization. Views of Responsible Officials ? Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-003 U.S. Department of Housing and Urban Development CFDA #14.157 - Supportive Housing for the Elderly (Section 202) Applicable Federal Award Number and Year ? Supportive Housing for the Elderly ? 2019 Eligibility Significant Deficiency in Internal Control over Compliance Criteria ? The Organization has a limited number of office personnel and, accordingly, does not have adequate internal controls over significant accounting functions. Condition ? An effective internal control structure contemplates an adequate segregation of duties so that no one individual handles a transaction from its inception to its completion. This is not unusual in an organization of your size, but management should constantly be aware of this condition and realize that the concentration of duties and responsibilities in a limited number of individuals is not desirable from a control point of view. Under these conditions, the most effective controls lie in management?s knowledge of the operations. Cause ? Due to cost and other considerations, the Organization does not facilitate the segregation of duties necessary to achieve a low level of control risk. Effect ? The control deficiency could result in a misstatement to the financial statements that would not be prevented or detected. Questioned Costs ? None Repeat Finding from Prior Year(s) - No Recommendation ? While we recognize that your office staff may not be large enough to permit complete segregation of duties in all respects for an effective system of internal accounting control over financial reporting and internal control over compliance, all accounting and compliance functions should be reviewed to determine if additional segregation is feasible and to improve efficiency and effectiveness of financial and compliance management of the Organization. Views of Responsible Officials ? Management agrees with the finding.
Significant Deficiency 2019-003 U.S. Department of Housing and Urban Development Supportive Housing for Elderly (Section 202) CFDA #14.157 Initial Fiscal Year Finding Occurred: 2019 Finding Summary: The organization has a limited number of office personnel and, accordingly, does not have adequate internal control over significant accounting functions. An effective internal control structure contemplates and adequate segregation of duties so that no one individual handles a transaction from its inception to its completion. The control deficiency could result in a misstatement to the financial statements that would not be prevented or detected. Responsible Individuals: Executive Director and Controller Corrective Action Plan: A new accountant was hired in March of 2020 which will allow for proper segregation going forward. Anticipated Completion Date: Has been completed.
2019-004 U.S. Department of Housing and Urban Development CFDA #14.157 - Supportive Housing for the Elderly (Section 202) Applicable Federal Award Number and Year ? Supportive Housing for the Elderly ? 2019 Special Tests and Provisions Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Non-Compliance Criteria ? The Program requires the Organization to maintain a security deposit account that is fully funded to cover tenant security deposit liabilities. Condition ? During our testing we noted that security deposits are not fully funded at December 31, 2019. Cause ? Due to oversight of management, the tenant security deposit account was not fully funded at December 31, 2019. Effect ? Failure to fully fund the security deposit account could result in the Organization being unable to pay back all security deposits to the respective tenants. Questioned Costs ? $0 Repeat Finding from Prior Year(s) - No Recommendation ? The Organization should implement policies and procedures to ensure the tenant security deposit account is fully funded at all times. Views of Responsible Officials ? Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-004 U.S. Department of Housing and Urban Development CFDA #14.157 - Supportive Housing for the Elderly (Section 202) Applicable Federal Award Number and Year ? Supportive Housing for the Elderly ? 2019 Special Tests and Provisions Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Non-Compliance Criteria ? The Program requires the Organization to maintain a security deposit account that is fully funded to cover tenant security deposit liabilities. Condition ? During our testing we noted that security deposits are not fully funded at December 31, 2019. Cause ? Due to oversight of management, the tenant security deposit account was not fully funded at December 31, 2019. Effect ? Failure to fully fund the security deposit account could result in the Organization being unable to pay back all security deposits to the respective tenants. Questioned Costs ? $0 Repeat Finding from Prior Year(s) - No Recommendation ? The Organization should implement policies and procedures to ensure the tenant security deposit account is fully funded at all times. Views of Responsible Officials ? Management agrees with the finding.
Significant Deficiency 2019-004 U.S. Department of Housing and Urban Development Supportive Housing for Elderly (Section 202) CFDA #14.157 Initial Fiscal Year Finding Occurred: 2019 Finding Summary: The program requires that the Organization maintain a security deposit account that is fully funded to cover tenant security deposit liabilities. The Organization did not maintain the account at a balance to cover the liability as of year-end. Responsible Individuals: Executive Director and Controller Corrective Action Plan: A process will be implemented to review the balances regularly to ensure the deposit account is funded in an amount to cover the liability. Anticipated Completion Date: December 31, 2020
FAC accepted this audit on April 3, 2019 — management decision was due October 3, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on April 16, 2018 — management decision was due October 16, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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