EIN: 251721080
UEI: VNJCUKZL1WH9
Audited by: Bellows Associates, P.A.
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 29, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 7, 2025. 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 February 7, 2026 (203 days ago).
What is a management decision? →The Project overfunded the reserve for replacement account by $4,143. Cause: The Project overfunded the reserve for replacement account by depositing an extra monthly deposit in the amount of $3,043 and depositing an excess amount of $1,100 when taking corrective action for Finding 2023-002. Effect or Potential Effect: Overfunding of the reserve for replacement. Auditor Non-Compliance Code: N – Replacement Reserve Deposits. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendation will be adopted. Recommendation: The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month, verify the accuracy of any additional required deposits, and submit a form HUD-9250 to withdraw the excess funding. Response Indicator: Agree. Completion date: 12/31/2025 Response: The verification of the correct funding amounts is now confirmed against approved 9250 on a monthly basis, and is a step that has been added on the month-end close checklist.
Show full finding ▾Hide full finding ▴FINDING No. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Unresolved. Information on Universe Population Size: All replacement reserve deposits for the year ended December 31, 2024. Sample Size Information: All replacement reserve deposits for the year ended December 31, 2024. Identification of Repeat Finding and Finding Reference Number: No. Criteria: In accordance with HUD, required monthly deposits must be made to the Project’s reserve for replacement account, as authorized by HUD. Statement of Condition: The Project overfunded the reserve for replacement account by $4,143. Cause: The Project overfunded the reserve for replacement account by depositing an extra monthly deposit in the amount of $3,043 and depositing an excess amount of $1,100 when taking corrective action for Finding 2023-002. Effect or Potential Effect: Overfunding of the reserve for replacement. Auditor Non-Compliance Code: N – Replacement Reserve Deposits. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendation will be adopted. Recommendation: The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month, verify the accuracy of any additional required deposits, and submit a form HUD-9250 to withdraw the excess funding. Response Indicator: Agree. Completion date: 12/31/2025 Response: The verification of the correct funding amounts is now confirmed against approved 9250 on a monthly basis, and is a step that has been added on the month-end close checklist.
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2024 through December 31, 2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation:The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month, verify the accuracy of any additional required deposits, and submit form HUD-9250 to withdraw the excess funding. Action Taken: The verification of the correct funding amounts is now confirmed against approved 9250 on a monthly basis, and is a step that has been added on the month-end close checklist.
The Project did not refund the security deposit plus accrued interest to one tenant within the required 30 days from tenant move-out. Cause: The Project did not follow state law and HUD regulations for refunding security deposits resulting in untimely refunds of security deposits. Effect or Potential Effect: The Project is not in compliance with HUD regulations and state laws requiring tenant security deposits to be refunded within 30 days of a tenant move out if no assessments are made against that tenant. Auditor Non-Compliance Code: M – Security Deposits Reporting Views of Responsible Officials:The Project agrees with the finding and the auditor’s recommendation has been adopted. Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits timely. Response Indicator: Agree. Completion date: 09/25/2024 Response: Staff training has been provided and included in monthly reporting procedures.
Show full finding ▾Hide full finding ▴FINDING No. 2024-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Five former tenants. Sample Size Information: Three former tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: As required by HUD regulations, the owner must refund the full security deposit plus accrued interest and/or provide the tenant with an itemized list of any unpaid rent, damages to the unit, and an estimated cost for repair, along with a statement of the tenant’s rights under HUD regulations and state and local laws within 30 days from move-out. Statement of Condition: The Project did not refund the security deposit plus accrued interest to one tenant within the required 30 days from tenant move-out. Cause: The Project did not follow state law and HUD regulations for refunding security deposits resulting in untimely refunds of security deposits. Effect or Potential Effect: The Project is not in compliance with HUD regulations and state laws requiring tenant security deposits to be refunded within 30 days of a tenant move out if no assessments are made against that tenant. Auditor Non-Compliance Code: M – Security Deposits Reporting Views of Responsible Officials:The Project agrees with the finding and the auditor’s recommendation has been adopted. Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits timely. Response Indicator: Agree. Completion date: 09/25/2024 Response: Staff training has been provided and included in monthly reporting procedures.
FINDING No. 2024-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation:The Project should comply with state law and HUD regulations for refunding security deposits timely. Action Taken: Staff training has been provided and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
FAC accepted this audit on August 19, 2024 — management decision was due February 19, 2025.
Of the tenant files selected, one tenant did not have a background check conducted prior to acceptance. Cause: The Project did not obtain appropriate tenant eligibility documentation as required by HUD. Effect or Potential Effect: Unable to verify eligibility and cost of assistance may be disallowed. Auditor Non-Compliance Code: R – Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendation has been adopted. Recommendation: The Project should implement procedures to ensure that required documentation is obtained prior to acceptance and maintained in the tenant files. Response Indicator: Agree. Completion date: 02/16/2024 Response: Further staff training has been completed and processes put in place to prevent moving forward.
Show full finding ▾Hide full finding ▴FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Forty-one tenants. Sample Size Information: Five tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulations require the Project to conduct background checks on potential tenants prior to acceptance. Statement of Condition: Of the tenant files selected, one tenant did not have a background check conducted prior to acceptance. Cause: The Project did not obtain appropriate tenant eligibility documentation as required by HUD. Effect or Potential Effect: Unable to verify eligibility and cost of assistance may be disallowed. Auditor Non-Compliance Code: R – Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendation has been adopted. Recommendation: The Project should implement procedures to ensure that required documentation is obtained prior to acceptance and maintained in the tenant files. Response Indicator: Agree. Completion date: 02/16/2024 Response: Further staff training has been completed and processes put in place to prevent moving forward.
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2023 through December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that required documentation is obtained prior to acceptance and maintained in the tenant files. Action Taken: Further staff training has been completed and processes put in place to prevent moving forward.
The Project requested funds for repairs based on a quote. Ultimately, the amount needed was less and the Project did not reimburse the replacement reserve account for the excess. Cause: Management requested funds for repair work using the proposal and did not reimburse the excess funds once the invoice was received. Effect or Potential Effect: The Project kept $1,100 of the funds from the replacement reserve account. Auditor Non-Compliance Code: N – Replacement Reserve Deposits. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendation has been adopted. Recommendation: The Project should return the excess withdrawal to the replacement reserve account. Response Indicator: Agree. Completion date: 07/19/2024 Response: Procedures are in place to verify the amounts of the transfers to ensure correct amounts are transferred. The excess withdrawal has been returned.
Show full finding ▾Hide full finding ▴FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: All activity in the replacement reserve account for the year ended December 31, 2023. Sample Size Information: All replacement reserve withdrawals for the year ended December 31, 2023. Identification of Repeat Finding and Finding Reference Number: No. Criteria: In accordance with HUD, the Project should reimburse the replacement reserve account it the quoted amount on form HUD-9250 exceeds what is ultimately needed. Statement of Condition: The Project requested funds for repairs based on a quote. Ultimately, the amount needed was less and the Project did not reimburse the replacement reserve account for the excess. Cause: Management requested funds for repair work using the proposal and did not reimburse the excess funds once the invoice was received. Effect or Potential Effect: The Project kept $1,100 of the funds from the replacement reserve account. Auditor Non-Compliance Code: N – Replacement Reserve Deposits. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendation has been adopted. Recommendation: The Project should return the excess withdrawal to the replacement reserve account. Response Indicator: Agree. Completion date: 07/19/2024 Response: Procedures are in place to verify the amounts of the transfers to ensure correct amounts are transferred. The excess withdrawal has been returned.
FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should return the excess withdrawal to the replacement reserve account. Action Taken: Procedures are in place to verify the amounts of the transfers to ensure correct amounts are transferred. The excess withdrawal has been returned. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO
FAC accepted this audit on April 10, 2023 — management decision was due October 10, 2023.
FAC accepted this audit on April 17, 2022 — management decision was due October 17, 2022.
The Project did not perform and/or maintain the initial EIVs for two tenants. Cause: The Project did not perform timely income verification nor maintain appropriate tenant eligibility documentation required by HUD. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance and residency may be disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations have been adopted. Recommendation: The Project should verify initial tenant income through the EIV system in a timely manner. Response Indicator: Agree. Completion Date: 12/23/2021 Response: Management is aware of the matter and is in the process of hiring a compliance coordinator to ensure all tenant files meet HUD regulations and have timely verification of EIV reports.
Show full finding ▾Hide full finding ▴FINDING No. 2021-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Forty-seven tenants. Sample Size Information: Five tenants. Identification of Repeat Finding Reference Number: No. Criteria: HUD regulation requires timely verification of tenant?s current and initial income through the use of Enterprise Income Verification (EIV) reports. Statement of Condition: The Project did not perform and/or maintain the initial EIVs for two tenants. Cause: The Project did not perform timely income verification nor maintain appropriate tenant eligibility documentation required by HUD. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance and residency may be disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations have been adopted. Recommendation: The Project should verify initial tenant income through the EIV system in a timely manner. Response Indicator: Agree. Completion Date: 12/23/2021 Response: Management is aware of the matter and is in the process of hiring a compliance coordinator to ensure all tenant files meet HUD regulations and have timely verification of EIV reports.
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2021. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2021 through December 31, 2021 The findings from the December 31, 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2021-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should verify initial tenant income through the EIV system in a timely manner. Action Taken: Management is aware of the matter and is in the process of hiring a compliance coordinator to ensure all tenant files meet HUD regulations and have timely verification of EIV reports. If the audit Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
Of the tenant files selected, one tenant did not have an annual unit inspection due to safety precautions taken in regard to the coronavirus pandemic. Cause: The Project did not perform annual unit inspections required by HUD due to the coronavirus pandemic. Effect or Potential Effect: Unable to determine and assess whether the property has sustained any damages that require repairs. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: Management respectfully disagrees with the finding. Recommendation: The Project should conduct unit inspections on an annual basis and adequately maintain tenant files. Response Indicator: Disagree. Response: For the health and safety of both staff and residents, management advised the Project not to perform unit inspections due to the pandemic. Inspection have subsequently resumed.
Show full finding ▾Hide full finding ▴FINDING No. 2021-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Forty-seven tenants. Sample Size Information: Five tenants. Identification of Repeat Finding Reference Number: Yes, 2020-001. Criteria: HUD regulation requires that owners perform unit inspections on at least an annual basis and maintain appropriate documentation. Statement of Condition: Of the tenant files selected, one tenant did not have an annual unit inspection due to safety precautions taken in regard to the coronavirus pandemic. Cause: The Project did not perform annual unit inspections required by HUD due to the coronavirus pandemic. Effect or Potential Effect: Unable to determine and assess whether the property has sustained any damages that require repairs. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: Management respectfully disagrees with the finding. Recommendation: The Project should conduct unit inspections on an annual basis and adequately maintain tenant files. Response Indicator: Disagree. Response: For the health and safety of both staff and residents, management advised the Project not to perform unit inspections due to the pandemic. Inspection have subsequently resumed.
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2021. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2021 through December 31, 2021 The findings from the December 31, 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2021-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should conduct unit inspections on an annual basis and adequately maintain tenant files. Action Taken: For the health and safety of both staff and residents, management advised the Project not to perform unit inspections due to the pandemic. Inspection have subsequently resumed. If the audit Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
2020-001
FAC accepted this audit on March 31, 2021 — management decision was due October 1, 2021.
Of the tenant files selected, three tenants did not have an annual unit inspection due to safety precautions taken in regard to the coronavirus pandemic. Cause: The Project did not perform annual unit inspections required by HUD due to the coronavirus pandemic. Effect or Potential Effect: Unable to determine and assess whether the property has sustained any damages that require repairs. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: Management respectfully disagrees with the finding. Recommendation: The Project should conduct unit inspections on an annual basis and adequately maintain tenant files. Response Indicator: Disagree. Response: Management directed staff not to conduct unit inspections during the pandemic for the sake of protecting the health of the seniors and staff. Management also addressed adequately maintaining tenant files and provided staff with additional HUD training on proper file maintenance.
Show full finding ▾Hide full finding ▴FINDING No. 2020-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Finding Resolution Status: Unresolved. Information on Universe Population Size: Forty-nine tenants. Sample Size Information: Five tenants. Identification of Repeat Finding Reference Number: No Criteria: HUD regulation requires that owners perform unit inspections on at least an annual basis and maintain appropriate documentation. Statement of Condition: Of the tenant files selected, three tenants did not have an annual unit inspection due to safety precautions taken in regard to the coronavirus pandemic. Cause: The Project did not perform annual unit inspections required by HUD due to the coronavirus pandemic. Effect or Potential Effect: Unable to determine and assess whether the property has sustained any damages that require repairs. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: Management respectfully disagrees with the finding. Recommendation: The Project should conduct unit inspections on an annual basis and adequately maintain tenant files. Response Indicator: Disagree. Response: Management directed staff not to conduct unit inspections during the pandemic for the sake of protecting the health of the seniors and staff. Management also addressed adequately maintaining tenant files and provided staff with additional HUD training on proper file maintenance.
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2020. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2020 through December 31, 2020 The finding from the December 31, 2020 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2020-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should conduct unit inspections on an annual basis and adequately maintain tenant files. Action Taken: Management directed staff not to conduct unit inspections during the pandemic for the sake of protecting the health of the seniors and staff. Management also addressed adequately maintaining tenant files and provided staff with additional HUD training on proper file maintenance. If the audit Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Assistant to the VP of Finance & Accounting
FAC accepted this audit on May 5, 2020 — management decision was due November 5, 2020.
FAC accepted this audit on March 31, 2019 — management decision was due October 1, 2019.
FAC accepted this audit on April 8, 2018 — management decision was due October 8, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 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.
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.
