EIN: 232763902
UEI: ESGEFFTRCNJ4
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 7, 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 7, 2026 (46 days from today).
What is a management decision? →Finding reference number: 2025-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing 14.157 (034-EE020 and 2011) Auditor non-compliance code: N-Reserve for Replacements Deposits Finding resolution status: Cleared Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $7,954 Statement of condition 2025-001: All the required monthly reserve for replacements deposits were not made during the year ended December 31, 2025. Criteria: The Regulatory Agreement requires monthly deposits into a separate reserve for replacements account in the amount of $7,954. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. The reserve for replacements account is underfunded by $7,954 at December 31, 2025. Cause: Management did not make the full monthly deposit to the reserve for replacements account during the year ended December 31, 2025. Recommendation: Management should transfer $7,954 into the reserve for replacements account from the operating cash account as soon as possible. Management's response: Management concurs with the finding and agrees with the recommendation and on March 3, 2026 transferred $7,954 from the operating cash account to the reserve for replacements account.
Show full finding ▾Hide full finding ▴Finding reference number: 2025-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing 14.157 (034-EE020 and 2011) Auditor non-compliance code: N-Reserve for Replacements Deposits Finding resolution status: Cleared Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $7,954 Statement of condition 2025-001: All the required monthly reserve for replacements deposits were not made during the year ended December 31, 2025. Criteria: The Regulatory Agreement requires monthly deposits into a separate reserve for replacements account in the amount of $7,954. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. The reserve for replacements account is underfunded by $7,954 at December 31, 2025. Cause: Management did not make the full monthly deposit to the reserve for replacements account during the year ended December 31, 2025. Recommendation: Management should transfer $7,954 into the reserve for replacements account from the operating cash account as soon as possible. Management's response: Management concurs with the finding and agrees with the recommendation and on March 3, 2026 transferred $7,954 from the operating cash account to the reserve for replacements account.
Finding 2025-001: Comments on the Finding and Each Recommendation All the required monthly reserve for replacements deposits were not made during the year ended December 31, 2025. Management should transfer $7,954 into the reserve for replacements account from the operating cash account as soon as possible. Action(s) taken or planned on the finding Management concurs with the finding and agrees with the recommendation and on March 3, 2026 transferred $7,954 from the operating cash account to the reserve for replacements account.
FAC accepted this audit on April 27, 2022 — management decision was due October 27, 2022.
Item 2021-001 - Tenant 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, 2021 - December 31, 2021 Pass-Through Entity: Not applicable Criteria: The Corporation is required to conduct annual tenant recertifications by the tenant's recertification anniversary. Questioned Cost: None Condition/Context: Annual certifications were not completed timely. Our populated included all tenants. Our sample included 12 tenants. This was not a statistically valid sample. Effect: Two of the twelve tenant files reviewed had recertifications completed after their anniversary date. In addition, one of the files did not complete the annual recertification for 2021. Cause: Lack of management oversight due to turnover. Recommendation: The Corporation should have procedures in place to ensure all recertification's are completed timely.
Show full finding ▾Hide full finding ▴Item 2021-001 - Tenant 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, 2021 - December 31, 2021 Pass-Through Entity: Not applicable Criteria: The Corporation is required to conduct annual tenant recertifications by the tenant's recertification anniversary. Questioned Cost: None Condition/Context: Annual certifications were not completed timely. Our populated included all tenants. Our sample included 12 tenants. This was not a statistically valid sample. Effect: Two of the twelve tenant files reviewed had recertifications completed after their anniversary date. In addition, one of the files did not complete the annual recertification for 2021. Cause: Lack of management oversight due to turnover. Recommendation: The Corporation should have procedures in place to ensure all recertification's are completed timely.
Views of Responsible Officials and Planned Corrective Actions: Management will set up additional controls to ensure annual certifications are reviewed and completed timely each month. Annual, interim and move out certifications will be completed and approved by assigned HumanGood Community Administrator(s) and randomly reviewed by Regional Property Supervisor and Compliance Specialist. Name(s) of the Contact Person(s) Responsible for Corrective Action: Derrick Lawson, Assistant Controller Anticipated Completion Date: 2022
2020-001
FAC accepted this audit on April 26, 2021 — management decision was due October 26, 2021.
There was missing asset support and annual certifications were not completed timely. Context: Our population included all tenants. Our sample included twelve tenant files. This was not a statistically valid sample. Effect: Five of the twelve tenant files reviewed had recertifications completed after their anniversary date. In addition, one of the files had a life insurance policy incorrectly listed as an asset during recertification, the resident only had one policy but two were listed on the report. Cause: Lack of management oversight due to turnover. Recommendation: The Corporation should have procedures in place to ensure documentation is maintained accordance with its requirements and all recertification's are completed timely.
Show full finding ▾Hide full finding ▴Finding 2020-001 - Tenant 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, 2020 ? December 31, 2020 Pass-Through Entity: Not applicable Criteria: The Corporation is required to conduct annual tenant recertifications by the tenant's recertification anniversary date and maintain documentation for tenant eligibility. Questioned Cost: None Condition: There was missing asset support and annual certifications were not completed timely. Context: Our population included all tenants. Our sample included twelve tenant files. This was not a statistically valid sample. Effect: Five of the twelve tenant files reviewed had recertifications completed after their anniversary date. In addition, one of the files had a life insurance policy incorrectly listed as an asset during recertification, the resident only had one policy but two were listed on the report. Cause: Lack of management oversight due to turnover. Recommendation: The Corporation should have procedures in place to ensure documentation is maintained accordance with its requirements and all recertification's are completed timely.
Views of Responsible Officials and Planned Corrective Actions: Management will set up additional controls to ensure annual certifications are reviewed and completed timely each month. Through management?s current review procedures, the annual certifications that were submitted for months September through December 2020 will be reviewed, corrected (if necessary), and approved by Regional Property Supervisor and assigned HumanGood Community Administrator by April 30, 2021. Beginning January 2021, move in certifications have and will continue to be reviewed and approved by Regional Property Supervisor, prior to scheduling move in date with applicant. Annual, interim and move out certifications will be completed and approved by assigned HumanGood Community Administrator(s) and randomly reviewed by Regional Property Supervisor and Compliance Specialist. Beginning January 2021 and until a permanent Community Administrator is in place, the Regional Property Supervisor will be on site two days each week and assigned HumanGood Community Administrator will also be on site, two additional days, to monitor / implement administrative duties and ensure all certifications are completed accurately and in a timely manner.
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