EIN: 222208648
UEI: GSA_MIGRATION
Audited by: BAKER TILLY VIRCHOW KRAUSE, LLP.
Oversight agency: 14 [Department of Housing and Urban Development]
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 3, 2020. 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 3, 2020 (2124 days ago).
What is a management decision? →Finding 2019-001 ? Eligibility CFDA Number: 14.157 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: January 1, 2019 ? December 31, 2019 Pass-Through Entity: Not applicable Criteria: The Corporation is required to obtain and maintain certain documentation within tenant files to support annual recertification. Condition and context: One (1) of the sixteen (16) tenants selected for testing did not have evidence that an annual housing inspection was performed. Our sample was not a statistically valid sample. Cause: Management was unable to locate the required information in the tenants? files. Effect: The tenants may not meet the annual recertification requirements as noted above. Questioned costs: None. Repeat findings: This finding repeats from the 2018 audit Finding 2018-003. Recommendation: Annual housing inspections should be performed and evidence of the inspection should be maintained in the tenant file.
Show full finding ▾Hide full finding ▴Finding 2019-001 ? Eligibility CFDA Number: 14.157 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: January 1, 2019 ? December 31, 2019 Pass-Through Entity: Not applicable Criteria: The Corporation is required to obtain and maintain certain documentation within tenant files to support annual recertification. Condition and context: One (1) of the sixteen (16) tenants selected for testing did not have evidence that an annual housing inspection was performed. Our sample was not a statistically valid sample. Cause: Management was unable to locate the required information in the tenants? files. Effect: The tenants may not meet the annual recertification requirements as noted above. Questioned costs: None. Repeat findings: This finding repeats from the 2018 audit Finding 2018-003. Recommendation: Annual housing inspections should be performed and evidence of the inspection should be maintained in the tenant file.
Management has reeducated onsite staff of the importance of performing annual housing inspections and maintaining evidence of the inspection in the tenant file. Kelly Ledgerwood, Property Manager will ensure that the planned corrective action will be completed by May 31, 2020.
2018-003
Finding 2019-002 ? Special Tests and Provisions ? Replacement Reserve CFDA Number: 14.157 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: January 1, 2019 ? December 31, 2019 Pass-Through Entity: Not applicable Criteria: The Corporation is required to make monthly deposits of $3,400 into a replacement reserve account pursuant to a regulatory agreement with U.S. Department of Housing and Urban Development. Condition and context: There were no deposits made into the replacement reserve account in 2019 to meet the requirements of 2019, 2018 or 2017. Cause: Management did not make the required deposits. Effect: The Corporation is not in compliance with the regulatory agreement noted above. Questioned costs: $40,800 for 2019, $40,800 for 2018 and $40,800 for 2017 Repeat findings: This finding repeats from the 2018 audit Finding 2018-004. Recommendation: Management should deposit the required funds for 2019, 2018 and 2017.
Show full finding ▾Hide full finding ▴Finding 2019-002 ? Special Tests and Provisions ? Replacement Reserve CFDA Number: 14.157 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: January 1, 2019 ? December 31, 2019 Pass-Through Entity: Not applicable Criteria: The Corporation is required to make monthly deposits of $3,400 into a replacement reserve account pursuant to a regulatory agreement with U.S. Department of Housing and Urban Development. Condition and context: There were no deposits made into the replacement reserve account in 2019 to meet the requirements of 2019, 2018 or 2017. Cause: Management did not make the required deposits. Effect: The Corporation is not in compliance with the regulatory agreement noted above. Questioned costs: $40,800 for 2019, $40,800 for 2018 and $40,800 for 2017 Repeat findings: This finding repeats from the 2018 audit Finding 2018-004. Recommendation: Management should deposit the required funds for 2019, 2018 and 2017.
In 2019, HUD denied management?s request to suspend the required payments to the reserve and replacement escrow account. Management will make deposits to the reserve and replacement escrow as funds become available. Taylor Bear, Staff Accountant will ensure that the planned corrective action will be completed by May 31, 2020.
2018-004
Finding 2019-003 ? Procurement and Suspension and Debarment CFDA Number: 14.157 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: January 1, 2019 ? December 31, 2019 Pass-Through Entity: Not applicable Criteria: US Office of Management and Budget (OMB) under Uniform Administrative Requirements, Cost Principles, and Audit (?Uniform Guidance?) issued new procurement rules which were required to be implemented beginning January 1, 2018. The procurement sections of the Uniform Guidance can be found in 2 CFR 200.318. Procurement of small purchase (threshold is from $10,001 to $250,000) requires to obtain at least 2 quotes. Quotes can be informal, however should be documented and records maintained. Condition and context: The Corporation had not updated its procurement policy in accordance with the new standards of the Uniform Guidance and was using their current procurement policy. Procurement procedures of small purchase were not documented. There were no written policies outlining processes and control activities to verify the Corporation is not contracting under covered transactions with parties who are suspended or debarred. Cause: The Corporation had not updated its procurement policy or documented its procurement procedures of small purchase in accordance with the new standards of the Uniform Guidance. The Corporation had not established written policies to verify the Corporation is not contracting or sub-awarding under covered transactions with parties who are suspended or debarred. Effect: The policies and procedures for procurement, suspension and debarment are not in compliance with the Uniform Guidance. Questioned costs: None. Repeat findings: This finding repeats from the 2018 audit Finding 2018-005. Recommendation: The Corporation should formally update their policies over procurement to be consist with the Uniform Guidance found in 2 CFR 200.318, and ensure that those procedures are communicated, followed, and documented. The Corporation should establish written policies outlining processes and control activities to verify the Corporation is not contracting or sub-awarding under covered transactions with parties who are suspended or debarred.
Show full finding ▾Hide full finding ▴Finding 2019-003 ? Procurement and Suspension and Debarment CFDA Number: 14.157 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: January 1, 2019 ? December 31, 2019 Pass-Through Entity: Not applicable Criteria: US Office of Management and Budget (OMB) under Uniform Administrative Requirements, Cost Principles, and Audit (?Uniform Guidance?) issued new procurement rules which were required to be implemented beginning January 1, 2018. The procurement sections of the Uniform Guidance can be found in 2 CFR 200.318. Procurement of small purchase (threshold is from $10,001 to $250,000) requires to obtain at least 2 quotes. Quotes can be informal, however should be documented and records maintained. Condition and context: The Corporation had not updated its procurement policy in accordance with the new standards of the Uniform Guidance and was using their current procurement policy. Procurement procedures of small purchase were not documented. There were no written policies outlining processes and control activities to verify the Corporation is not contracting under covered transactions with parties who are suspended or debarred. Cause: The Corporation had not updated its procurement policy or documented its procurement procedures of small purchase in accordance with the new standards of the Uniform Guidance. The Corporation had not established written policies to verify the Corporation is not contracting or sub-awarding under covered transactions with parties who are suspended or debarred. Effect: The policies and procedures for procurement, suspension and debarment are not in compliance with the Uniform Guidance. Questioned costs: None. Repeat findings: This finding repeats from the 2018 audit Finding 2018-005. Recommendation: The Corporation should formally update their policies over procurement to be consist with the Uniform Guidance found in 2 CFR 200.318, and ensure that those procedures are communicated, followed, and documented. The Corporation should establish written policies outlining processes and control activities to verify the Corporation is not contracting or sub-awarding under covered transactions with parties who are suspended or debarred.
Management will formally update the policies over procurement to be consistent with the Uniform Guidance and ensure that the procedures are communicated, followed and documented. Management will also reeducate staff to the importance of ensuring that the Corporation is not contracting or sub-awarding under covered transactions with parties who are suspended or debarred. Management has subsequently reviewed all vendors and determined no vendors which were contracted with in 2019 had been suspended or debarred. Taylor Bear, Staff Accountant, Kyle Smith, Director of Finance, and David Thompson, CFO/COO will ensure that the planned corrective action will be completed by May 31, 2020.
2018-005
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
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2017-002
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2017-003
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2017-004
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FAC accepted this audit on April 5, 2018 — management decision was due October 5, 2018.
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2016-002
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2016-003
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2016-004
FAC accepted this audit on April 9, 2017 — management decision was due October 9, 2017.
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2015-001
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2015-002
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