EIN: 237364546
UEI: GB3AZ43SYLV4
Audit also covers EIN: 222816550 · unlinked EINs have no separate FAC filing
Audited by: CapinCrouse LLC
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 January 15, 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 July 15, 2026 (46 days ago).
What is a management decision? →FAC accepted this audit on February 14, 2025 — management decision was due August 14, 2025.
FAC accepted this audit on June 20, 2024 — management decision was due December 20, 2024.
Participant reassessment for their portion of the rent was not reviewed by the Agency during the participant intake process. Criteria: 24 CFR 578.77 Questioned Costs: $0 Context: Out of 25 participants tested, there were two participants who did not have proper review and approval of the tenant income certification calculation. Cause: Due to turnover in staffing at one location, there was a gap in the review and approval of the tenant income certification forms. Effect: Noncompliance with federal requirements. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend that periodic spot checks be completed on participant files to ensure that program requirements are being met. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Calculation of Participant Portion of Rent Review Significant Deficiency U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Passed through Massachusetts Balance of State Program, Executive Office of Housing and Livable Communities ALN #: 14.267 Federal Award Identification #: MA0243L1T162215 Condition: Participant reassessment for their portion of the rent was not reviewed by the Agency during the participant intake process. Criteria: 24 CFR 578.77 Questioned Costs: $0 Context: Out of 25 participants tested, there were two participants who did not have proper review and approval of the tenant income certification calculation. Cause: Due to turnover in staffing at one location, there was a gap in the review and approval of the tenant income certification forms. Effect: Noncompliance with federal requirements. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend that periodic spot checks be completed on participant files to ensure that program requirements are being met. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Calculation of Participant Portion of Rent Review Planned Corrective Action: The weaknesses in the rent calculation process had already been identified by Heading Home’s management team and addressed. As a result, new procedures were put in place during the FY 2024 recertification process (March-June 2024) and include the following: All completed recertification packets are stored under the client page in AppFolio (property management software) with a copy given to the Case Manager to file in the client’s binder. The Real Estate Property Manager (Director of Real Estate) is responsible for uploading the packet to AppFolio. Packet includes the new Rent Letter, new Lease, TIC, and Verification Documents 1. A newly implemented checklist and tracking spreadsheet show each client’s progress through the annual recertification process. It includes completed rent calculation, client signature, Heading Home signature, correct storage of recert packet, and update of rent in property management software. The Property Manager (Director of Real Estate) is responsible for maintaining this sheet. 2. The checklist and tracking sheet are reviewed by Senior Director of Real Estate on a weekly basis with Property Manager, Senior Director of Contracts and Compliance, and applicable Programs team members. Person Responsible for Corrective Action Plan: Jaclyn Manchester, Senior Director of Real Estate and Facilities Anticipated Date of Completion: The above actions have been implemented for FY 2024 annual recertifications with a draft policy and procedure in place. The finalized annual recertification policy and procedure will be completed by 08/31/2024.
FAC accepted this audit on November 15, 2022 — management decision was due May 15, 2023.
FAC accepted this audit on November 28, 2021 — management decision was due May 28, 2022.
FAC accepted this audit on March 2, 2021 — management decision was due September 2, 2021.
FAC accepted this audit on January 29, 2020 — management decision was due July 29, 2020.
FAC accepted this audit on November 12, 2018 — management decision was due May 12, 2019.
FAC accepted this audit on February 14, 2018 — management decision was due August 14, 2018.
GSA_MIGRATION
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FAC accepted this audit on January 2, 2017 — management decision was due July 2, 2017.
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.
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