EIN: 232142507
UEI: LSKFPZPYB6G1
Audited by: SMITH ELLIOTT KEARNS & COMPANY, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 14, 2026. 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 14, 2026 (42 days from today).
What is a management decision? →FAC accepted this audit on May 27, 2025 — management decision was due November 27, 2025.
FAC accepted this audit on July 16, 2024 — management decision was due January 16, 2025.
RESIDUAL RECEIPTS FUNDING Criteria: The annual required deposit is to be made 90 days following year-end. Condition/Context: The required annual deposit based on the Surplus Cash calculation of $ 81,605 was not deposited during the year ended December 31, 2023. Cause: Management was not aware of the requirement to make the annual payment. Effect: The Residual Receipts account was not funded by the required amount. Questioned Costs: None Repeat Finding: Not a repeat finding. Recommendation: Management should make the delinquent deposit of $ 81,605 as soon as possible and begin making the annual deposit within 90 days of year end. View of Responsible Officials and Planned Corrective Action: The delinquent deposit will be made Tuesday May 21, 2024. In the future, the calculation will be done in February and if there is surplus cash, the funds will be deposited within the required time period.
Show full finding ▾Hide full finding ▴RESIDUAL RECEIPTS FUNDING Criteria: The annual required deposit is to be made 90 days following year-end. Condition/Context: The required annual deposit based on the Surplus Cash calculation of $ 81,605 was not deposited during the year ended December 31, 2023. Cause: Management was not aware of the requirement to make the annual payment. Effect: The Residual Receipts account was not funded by the required amount. Questioned Costs: None Repeat Finding: Not a repeat finding. Recommendation: Management should make the delinquent deposit of $ 81,605 as soon as possible and begin making the annual deposit within 90 days of year end. View of Responsible Officials and Planned Corrective Action: The delinquent deposit will be made Tuesday May 21, 2024. In the future, the calculation will be done in February and if there is surplus cash, the funds will be deposited within the required time period.
The delinquent deposit will be made Tuesday May 21, 2024. In the future, the calculation will be done in February and if there is surplus cash, the funds will be deposited within the required time period.
FAC accepted this audit on August 20, 2023 — management decision was due February 20, 2024.
Timely Posting of Housing Assistance Payments and Adjustments Criteria: Supporting document should be accurate and reconcile to the general ledger accounts Condition/Context: The monthly Section 8 tenant payments and adjustments were not entered into the receivable system for several months. This resulted in an amount being reported in the supporting documentation as being owed for Section 8 payments when no amounts were owed. Cause: Payment information was not into the receivable system timely. Effect: The support for the receivable account in the general ledger did not match the supporting documentation. The supporting documentation indicated $ 500,154 was owed Carlisle Senior Housing Associates for unpaid Section 8 Program payments. After the report was corrected no amount was owed. Questioned Costs: None Repeat Finding: Not a repeat finding. Recommendation: Payments received for the Section 8 program should be entered into the receivable system on a monthly basis.
Show full finding ▾Hide full finding ▴Timely Posting of Housing Assistance Payments and Adjustments Criteria: Supporting document should be accurate and reconcile to the general ledger accounts Condition/Context: The monthly Section 8 tenant payments and adjustments were not entered into the receivable system for several months. This resulted in an amount being reported in the supporting documentation as being owed for Section 8 payments when no amounts were owed. Cause: Payment information was not into the receivable system timely. Effect: The support for the receivable account in the general ledger did not match the supporting documentation. The supporting documentation indicated $ 500,154 was owed Carlisle Senior Housing Associates for unpaid Section 8 Program payments. After the report was corrected no amount was owed. Questioned Costs: None Repeat Finding: Not a repeat finding. Recommendation: Payments received for the Section 8 program should be entered into the receivable system on a monthly basis.
Two operating systems at the building were not compatible after upgrades. The property is now using the latest version of Microsoft 365 allowing for continuous compatibility with TRAC?s system and Real Page property management software. This will ensure payments are received and entered timely.
FAC accepted this audit on April 25, 2022 — management decision was due October 25, 2022.
FAC accepted this audit on May 23, 2021 — management decision was due November 23, 2021.
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.
Browse other Single Audit organizations in Pennsylvania →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
