EIN: 223385826
UEI: GSA_MIGRATION
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 19, 2019. 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 May 19, 2020 (2287 days ago).
What is a management decision? →Tenant application, eligibility determination, and recertification for two tenants was not obtained from HUD. The same finding is included in the 2018 single audit report as item 2018-004. Criteria: The Project is required to submit tenant recertifications on an annual basis to be found eligible by HUD in order to reside in modular housing units and receive rental assistance. Effect or Potential Effect: Two tenants are occupying modular housing units without proper recertification. The tenants could potentially be removed from the units to allow a tenant with proper recertification to reside. Context: Tenant files were not reviewed, as management has not maintained current recertification of income. Cause: Procedures are in place for supervisory approval of documentation before documentation is submitted to HUD. As a result of management turnover, the Project did not recertify its tenants in a timely fashion and, as a result, the proper documentation was not filed with HUD. Recommendation: The Project should recertify tenants on an annual basis and submit proper documentation with HUD in a timely fashion. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding and the auditors? recommendations. Per agreement with HUD, the Project is currently in the process of dissolving the program and disposing of the seven remaining modular units.
Show full finding ▾Hide full finding ▴Item No. 2019-004: Section 202, CFDA 14.157 Tenant Application, Eligibility, and Recertification Condition: Tenant application, eligibility determination, and recertification for two tenants was not obtained from HUD. The same finding is included in the 2018 single audit report as item 2018-004. Criteria: The Project is required to submit tenant recertifications on an annual basis to be found eligible by HUD in order to reside in modular housing units and receive rental assistance. Effect or Potential Effect: Two tenants are occupying modular housing units without proper recertification. The tenants could potentially be removed from the units to allow a tenant with proper recertification to reside. Context: Tenant files were not reviewed, as management has not maintained current recertification of income. Cause: Procedures are in place for supervisory approval of documentation before documentation is submitted to HUD. As a result of management turnover, the Project did not recertify its tenants in a timely fashion and, as a result, the proper documentation was not filed with HUD. Recommendation: The Project should recertify tenants on an annual basis and submit proper documentation with HUD in a timely fashion. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding and the auditors? recommendations. Per agreement with HUD, the Project is currently in the process of dissolving the program and disposing of the seven remaining modular units.
Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding and the auditors? recommendations. Per agreement with HUD, the Project is currently in the process of dissolving the program and disposing of the seven remaining modular units.
2018-004
Required monthly deposits into both the Replacement Reserve and the Moving Reserve were not performed in accordance with the HUD Regulatory Agreement. The same finding is included in the 2018 single audit report as item 2018-005. Criteria: The Project is required to make monthly deposits into both the Replacement Reserve and the Moving Reserve in accordance with the HUD Regulatory Agreement. Effect or Potential Effect: The Project is not in compliance with the provisions of the HUD Regulatory Agreement. The effect could potentially result in a shortfall of funds to cover future costs. Context: Bank statements of both the Project's Replacement Reserve and the Moving Reserve were reviewed for confirmation of monthly deposits. The test found that the Project has failed to make required monthly deposits into either the Replacement Reserve or the Moving Reserve in accordance with the HUD Regulatory Agreement. Cause: The Project is currently working through a backlog of monthly rent assistance subsidies from HUD and does not have any surplus funds at its disposal to fund either its Replacement Reserve or its Moving Reserve accounts. Recommendation: The Project should deposit the required funds into both the Replacement Reserve and the Moving Reserve in a timely manner and expedite the process of resolving the backlog of rental assistance subsidies from HUD to bring the accounts to current status. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding and the auditors? recommendations. Per agreement with HUD, the Project is currently in the process of dissolving the program and disposing of the seven remaining modular units.
Show full finding ▾Hide full finding ▴Item 2019-005: Section 202, CFDA 14.157 HUD ? Restricted Deposits (same finding as Item 2018-001) Condition: Required monthly deposits into both the Replacement Reserve and the Moving Reserve were not performed in accordance with the HUD Regulatory Agreement. The same finding is included in the 2018 single audit report as item 2018-005. Criteria: The Project is required to make monthly deposits into both the Replacement Reserve and the Moving Reserve in accordance with the HUD Regulatory Agreement. Effect or Potential Effect: The Project is not in compliance with the provisions of the HUD Regulatory Agreement. The effect could potentially result in a shortfall of funds to cover future costs. Context: Bank statements of both the Project's Replacement Reserve and the Moving Reserve were reviewed for confirmation of monthly deposits. The test found that the Project has failed to make required monthly deposits into either the Replacement Reserve or the Moving Reserve in accordance with the HUD Regulatory Agreement. Cause: The Project is currently working through a backlog of monthly rent assistance subsidies from HUD and does not have any surplus funds at its disposal to fund either its Replacement Reserve or its Moving Reserve accounts. Recommendation: The Project should deposit the required funds into both the Replacement Reserve and the Moving Reserve in a timely manner and expedite the process of resolving the backlog of rental assistance subsidies from HUD to bring the accounts to current status. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding and the auditors? recommendations. Per agreement with HUD, the Project is currently in the process of dissolving the program and disposing of the seven remaining modular units.
Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding and the auditors? recommendations. Per agreement with HUD, the Project is currently in the process of dissolving the program and disposing of the seven remaining modular units.
2018-005
Failure to establish a Residual Receipts Reserve in accordance with the HUD Regulatory Agreement. The same finding is included in the 2018 single audit report as item 2018-006. Criteria: The Project is required to establish a Residual Receipts Reserve in accordance with the HUD Regulatory Agreement. Effect or Potential Effect: The Project is not in compliance with the provisions of the HUD Regulatory Agreement. Context: Review of the Project's books and records indicated that a Residual Receipts Reserve was not established in accordance with the HUD Regulatory Agreement. Cause: The Project is currently working through a backlog of monthly rent assistance subsidies from HUD and does not have any surplus funds at its disposal to fund its Residual Receipts Reserve account. Recommendation: The Project should establish a Residual Receipts Reserve in a timely manner and deposit any surplus funds from prior fiscal years required to be deposited in accordance with the HUD Regulatory Agreement. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding and the auditors? recommendations. Per agreement with HUD, the Project is currently in the process of dissolving the program and disposing of the seven remaining modular units.
Show full finding ▾Hide full finding ▴Item No. 2019-006: Section 202, CFDA 14.157 Failure to Establish Residual Receipts Reserve (same finding as 2019-002) Condition: Failure to establish a Residual Receipts Reserve in accordance with the HUD Regulatory Agreement. The same finding is included in the 2018 single audit report as item 2018-006. Criteria: The Project is required to establish a Residual Receipts Reserve in accordance with the HUD Regulatory Agreement. Effect or Potential Effect: The Project is not in compliance with the provisions of the HUD Regulatory Agreement. Context: Review of the Project's books and records indicated that a Residual Receipts Reserve was not established in accordance with the HUD Regulatory Agreement. Cause: The Project is currently working through a backlog of monthly rent assistance subsidies from HUD and does not have any surplus funds at its disposal to fund its Residual Receipts Reserve account. Recommendation: The Project should establish a Residual Receipts Reserve in a timely manner and deposit any surplus funds from prior fiscal years required to be deposited in accordance with the HUD Regulatory Agreement. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding and the auditors? recommendations. Per agreement with HUD, the Project is currently in the process of dissolving the program and disposing of the seven remaining modular units.
Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding and the auditors? recommendations. Per agreement with HUD, the Project is currently in the process of dissolving the program and disposing of the seven remaining modular units.
2018-006
Failure to establish a deposit held in trust in accordance with the HUD Regulatory Agreement. The same finding is included in the 2018 single audit report as item 2018-007. Criteria: The Project is required to establish a deposit held in trust in accordance with the HUD Regulatory Agreement. Effect or Potential Effect: The Project is not in compliance with the provisions of the HUD Regulatory Agreement. Context: Review of the Project's books and records indicated that a deposit held in trust was not established in accordance with the HUD Regulatory Agreement. Cause: The Project is operating to provide modular housing units to qualified, low income elderly individuals. Due to the financial situations of the Project's tenants, a tenant security deposit was not requested. As a result of the failure to request a security deposit, a deposit held in trust was not established in the name of the Project in trust for the tenants. Recommendation: The Project should establish a deposit held in trust in a timely manner and charge tenants a security deposit equal to one month's rent or $50, whichever is greater, in accordance with the HUD Regulatory Agreement. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding and the auditors? recommendations. Per agreement with HUD, the Project is currently in the process of dissolving the program and disposing of the seven remaining modular units.
Show full finding ▾Hide full finding ▴Item No. 2019-007: Section 202, CFDA14.157 Failure to Establish a Deposit Held in Trust (same finding as 2019-003) Condition: Failure to establish a deposit held in trust in accordance with the HUD Regulatory Agreement. The same finding is included in the 2018 single audit report as item 2018-007. Criteria: The Project is required to establish a deposit held in trust in accordance with the HUD Regulatory Agreement. Effect or Potential Effect: The Project is not in compliance with the provisions of the HUD Regulatory Agreement. Context: Review of the Project's books and records indicated that a deposit held in trust was not established in accordance with the HUD Regulatory Agreement. Cause: The Project is operating to provide modular housing units to qualified, low income elderly individuals. Due to the financial situations of the Project's tenants, a tenant security deposit was not requested. As a result of the failure to request a security deposit, a deposit held in trust was not established in the name of the Project in trust for the tenants. Recommendation: The Project should establish a deposit held in trust in a timely manner and charge tenants a security deposit equal to one month's rent or $50, whichever is greater, in accordance with the HUD Regulatory Agreement. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding and the auditors? recommendations. Per agreement with HUD, the Project is currently in the process of dissolving the program and disposing of the seven remaining modular units.
Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding and the auditors? recommendations. Per agreement with HUD, the Project is currently in the process of dissolving the program and disposing of the seven remaining modular units.
2018-007
FAC accepted this audit on December 19, 2018 — management decision was due June 19, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-004
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-005
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-006
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-007
FAC accepted this audit on December 21, 2017 — management decision was due June 21, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-005
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-006
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-008
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-009
FAC accepted this audit on February 12, 2017 — management decision was due August 12, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-005
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-006
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-007
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-008
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-009
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.