EIN: 233089337
UEI: XTSSYNLTFH75
Audited by: Grassi
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 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 September 26, 2026 (28 days from today).
What is a management decision? →FAC accepted this audit on April 28, 2025 — management decision was due October 28, 2025.
FAC accepted this audit on September 3, 2024 — management decision was due March 3, 2025.
Finding 2023-002: Required Support for Annual Recertifications - Material Weakness - Material Noncompliance Assistance Listing Number: 14.157 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: January 1, 2023 to December 31, 2023 Pass-Through Entity: Not applicable Criteria: The Project shall maintain adequate support in the tenant files to support annual recertification amounts and determined tenant and Housing Assistance payment amounts determined from annual recertifications. Questioned Cost: None reported. Condition/Context: During testing of eligibility for the year, three of the four recertifications selected were not completed timely. Our sample was not statistically valid. Effect: Failure to perform timely recertification of tenants may result in ineligible tenants receiving housing assistance payments. Housing assistance payments were suspended by the U.S. Department of Housing and Urban Development beginning October 2023 and through the end of the year. Housing assistance payments were received subsequently in July 2024. Cause: Lack of management oversight of the property manager. Recommendation: The Project should have procedures in place to ensure all recertifications are done timely and accurately, and proper documentation is maintained. Views of Responsible Officials and Planned Corrective Actions: Management will ensure proper training is given to staff responsible for annual recertifications. Management will ensure monthly reconciliation of recertification is reviewed timely and all supporting documentation of the reconciliation is kept in the resident tenant files.
Show full finding ▾Hide full finding ▴Finding 2023-002: Required Support for Annual Recertifications - Material Weakness - Material Noncompliance Assistance Listing Number: 14.157 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: January 1, 2023 to December 31, 2023 Pass-Through Entity: Not applicable Criteria: The Project shall maintain adequate support in the tenant files to support annual recertification amounts and determined tenant and Housing Assistance payment amounts determined from annual recertifications. Questioned Cost: None reported. Condition/Context: During testing of eligibility for the year, three of the four recertifications selected were not completed timely. Our sample was not statistically valid. Effect: Failure to perform timely recertification of tenants may result in ineligible tenants receiving housing assistance payments. Housing assistance payments were suspended by the U.S. Department of Housing and Urban Development beginning October 2023 and through the end of the year. Housing assistance payments were received subsequently in July 2024. Cause: Lack of management oversight of the property manager. Recommendation: The Project should have procedures in place to ensure all recertifications are done timely and accurately, and proper documentation is maintained. Views of Responsible Officials and Planned Corrective Actions: Management will ensure proper training is given to staff responsible for annual recertifications. Management will ensure monthly reconciliation of recertification is reviewed timely and all supporting documentation of the reconciliation is kept in the resident tenant files.
Corrective Action Planned: Management has replaced the property manager with a more experienced property manager who has a full and complete understanding of the HUD regulations and processes. Management has developed policies and procedures to establish a timely database of all recertification dates. Name(s) of Contact Person(s) Responsible for Corrective Action: Marcia Drake, Property Manager, Ashley Kratzer, Corporate Controller
2022-002
FAC accepted this audit on June 1, 2023 — management decision was due December 1, 2023.
Finding 2022-002: Required Support for Annual Recertifications - Significant Deficiency Assistance Listing Number: 14.157 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: January 1, 2022 to December 31, 2022 Pass-Through Entity: Not applicable Criteria: The Project shall maintain adequate support in the tenant files to support annual recertification amounts and determined tenant and Housing Assistance payment amounts determined from annual recertifications. Questioned Cost: None reported. Condition/Context: There was one tenant file where the tenant assistance payment was negative ($158) for the months of January and February of 2022, and management was unable to provide sufficient explanation and support for why the amount was negative. The sample included four tenant files, the entire population was subject to testing. Effect: One tenant recertification showed a negative tenant assistance monthly payment. Cause: Lack of management oversight due to turnover of the property manager. Recommendation: The Project should have procedures in place to ensure all recertifications are done accurately and documentation is maintained for any unusual amounts. Views of Responsible Officials and Planned Corrective Actions: Management will ensure proper training is given to staff responsible for annual recertifications. Management will ensure monthly reconciliation of recertification is reviewed timely and all supporting documentation of the reconciliation is kept in the resident tenant files.
Show full finding ▾Hide full finding ▴Finding 2022-002: Required Support for Annual Recertifications - Significant Deficiency Assistance Listing Number: 14.157 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: January 1, 2022 to December 31, 2022 Pass-Through Entity: Not applicable Criteria: The Project shall maintain adequate support in the tenant files to support annual recertification amounts and determined tenant and Housing Assistance payment amounts determined from annual recertifications. Questioned Cost: None reported. Condition/Context: There was one tenant file where the tenant assistance payment was negative ($158) for the months of January and February of 2022, and management was unable to provide sufficient explanation and support for why the amount was negative. The sample included four tenant files, the entire population was subject to testing. Effect: One tenant recertification showed a negative tenant assistance monthly payment. Cause: Lack of management oversight due to turnover of the property manager. Recommendation: The Project should have procedures in place to ensure all recertifications are done accurately and documentation is maintained for any unusual amounts. Views of Responsible Officials and Planned Corrective Actions: Management will ensure proper training is given to staff responsible for annual recertifications. Management will ensure monthly reconciliation of recertification is reviewed timely and all supporting documentation of the reconciliation is kept in the resident tenant files.
Views of Responsible Officials and Planned Corrective Actions: Management will ensure proper training is given to staff responsible for annual recertifications. Management will ensure monthly reconciliation of recertification is reviewed timely and all supporting documentation of the reconciliation is kept in the resident tenant files.
FAC accepted this audit on March 17, 2022 — management decision was due September 17, 2022.
FAC accepted this audit on March 31, 2021 — management decision was due October 1, 2021.
FAC accepted this audit on March 23, 2020 — management decision was due September 23, 2020.
FAC accepted this audit on April 17, 2019 — management decision was due October 17, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on May 3, 2018 — management decision was due November 3, 2018.
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