EIN: 251723771
UEI: N6CMJHW5DFA8
Audited by: McGill, Power, Bell & Associates, LLP
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 16, 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 16, 2026 (45 days ago).
What is a management decision? →During our audit, we found the Project did not remit residual receipt balances in excess of $250 per unit to HUD by the Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act, HUD is required to recapture residual receipt balances that are in excess of $250 per unit. The fund must be remitted to HUD upon “termination” of the Project Rental Assistance Contract. Termination is defined as expiration of the contract term, which for most PRACs falls on contract renewal date. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the excess residual receipts remittance was made timely were not consistently followed. Recommendation: We recommend that management establish formal procedures to ensure excess residual receipts are returned to HUD as required. Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Statement of Condition: During our audit, we found the Project did not remit residual receipt balances in excess of $250 per unit to HUD by the Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act, HUD is required to recapture residual receipt balances that are in excess of $250 per unit. The fund must be remitted to HUD upon “termination” of the Project Rental Assistance Contract. Termination is defined as expiration of the contract term, which for most PRACs falls on contract renewal date. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the excess residual receipts remittance was made timely were not consistently followed. Recommendation: We recommend that management establish formal procedures to ensure excess residual receipts are returned to HUD as required. Response: See Corrective Action Plan.
B. Comment on Findings and Recommendations We concur with the auditors' finding that the balance in excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. C. Actions Taken or Planned The Assistant Controller and Property Accountant will review and verify the Residual Receipts balance, determine amount eligible for retainage and return the remainder to HUD in accordance with current regulations.
During the audit, we noted that another property paid one month of HANDS Triad Housing, Inc.'s insurance audit escrow. This payment was not identified until after year end, resulting in an inter-property loan that was not approved by HUD. Criteria: Per HUD Handbook 4370.1, project funds must be used solely for purposes related to the operation of the specific multifamily property. Loans or advances from a project to another project, related business, or individual are considered unauthorized distributions of project assets unless approved by HUD. Effect of Condition: This is a violation of the HUD Regulations. Questioned Costs: $3,372 Cause of Condition: There was insufficient review or verification of payment details before processing. Recommendation: We recommend that management implement procedures to ensure payments are posted to the correct property accounts. This should include verification of account selection prior to payment processing. Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2025-02 – Supportive Housing for Disabled Persons ALN 14.181 Statement of Condition: During the audit, we noted that another property paid one month of HANDS Triad Housing, Inc.'s insurance audit escrow. This payment was not identified until after year end, resulting in an inter-property loan that was not approved by HUD. Criteria: Per HUD Handbook 4370.1, project funds must be used solely for purposes related to the operation of the specific multifamily property. Loans or advances from a project to another project, related business, or individual are considered unauthorized distributions of project assets unless approved by HUD. Effect of Condition: This is a violation of the HUD Regulations. Questioned Costs: $3,372 Cause of Condition: There was insufficient review or verification of payment details before processing. Recommendation: We recommend that management implement procedures to ensure payments are posted to the correct property accounts. This should include verification of account selection prior to payment processing. Response: See Corrective Action Plan.
B. Comment on Findings and Recommendations We concur with the auditor's finding that HANDS Metro's funds were used to fund the HANDS Triad Housing insurance audit escrow. We had a new employee and they made a mistake and it was not found until the assistant controller reviewed the ledgers 2 weeks later (which happened to be past year end). This was not an intentional transaction to use a different properties funds to put into an escrow account, it was a mistake. The funds have since been transferred back to HANDS Metro. C. Actions Taken or Planned The Assistant Controller and Property Accountant will review all funds were paid from the correct account before the transfer is completed in the bank account.
FAC accepted this audit on January 27, 2025 — management decision was due July 27, 2025.
During the audit, we found the Project may not have adequate internal controls over tenant eligibility determination process process that at a minimum, would satisfactorily achieve federal statutory, regulatory, and Handbook requirements, including a lack of supervisory review of tenant certifications and a lack of documented staff training. Criteria: In accordance with HUD Handbook 4350.3, management agents of HUD-assisted properties are required to ensure all applicants meet eligibility criteria for income and other program requirements. Effective internal controls, including supervisory review, segregation of duties, and staff training are necessary to verify tenant eligibility accurately and ensure compliance with HUD regulations. Effect of Condition: Without adequate internal controls, there is a risk that ineligible tenants may receive assistance, which could lead to noncompliance with HUD regulations. Cause of Condition: The lack of internal controls was due to the absence of standard procedures for review of tenant certification and documentation of HUD-specific staff training. Recommendation: We recommend that management develop and implement formal policies and procedures for tenant eligibility determination to be consistent with HUD Handbook 4350.3, including steps for initial eligibility verification which would include a supervisory review process. We also recommend that staff attend HUD-specific training upon hire and then annually to ensure that adequate knowledge of HUD regulations is maintained. Documentation of this training, including certificates of completion, should be kept on file. Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2024-001 – Supportive Housing for Elderly Persons ALN 14.157 Statement of Condition: During the audit, we found the Project may not have adequate internal controls over tenant eligibility determination process process that at a minimum, would satisfactorily achieve federal statutory, regulatory, and Handbook requirements, including a lack of supervisory review of tenant certifications and a lack of documented staff training. Criteria: In accordance with HUD Handbook 4350.3, management agents of HUD-assisted properties are required to ensure all applicants meet eligibility criteria for income and other program requirements. Effective internal controls, including supervisory review, segregation of duties, and staff training are necessary to verify tenant eligibility accurately and ensure compliance with HUD regulations. Effect of Condition: Without adequate internal controls, there is a risk that ineligible tenants may receive assistance, which could lead to noncompliance with HUD regulations. Cause of Condition: The lack of internal controls was due to the absence of standard procedures for review of tenant certification and documentation of HUD-specific staff training. Recommendation: We recommend that management develop and implement formal policies and procedures for tenant eligibility determination to be consistent with HUD Handbook 4350.3, including steps for initial eligibility verification which would include a supervisory review process. We also recommend that staff attend HUD-specific training upon hire and then annually to ensure that adequate knowledge of HUD regulations is maintained. Documentation of this training, including certificates of completion, should be kept on file. Response: See Corrective Action Plan.
We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and never properly functioned as it should. The CEO, Matthew Good, and the Director of Community Management, Cathy Consilgio, had decided prior to the audit engagement that a third party would be contracted to review applicant files prior to move-in for all HUD subsidized properties. (We have used AJ Johnson to review/approve LIHTC/HOME files for several years.) Employee training had been put on hold due to the upcoming HOTMA changes, and as the dates for HOTMA were pushed, training lagged. Our policy is as follows: once a new hire Property Manager or Assistant Property Manager completes the initial 90-day probationary period, they will be scheduled for formal HUD occupany training, and formal LIHTC training if it applies to their portfolio. Current employes will receive training bi-annually, which may include training that occures during the PAHMA conferences. All employes receive Fair Housing Training at least bi-annually, with new employees being scheduled for the first available training after their initial 90-day probationary period. The tracking sheet will be updated as training occurs, and any certificates earned will be kept on file.
FAC accepted this audit on March 4, 2024 — management decision was due September 4, 2024.
FAC accepted this audit on January 29, 2023 — management decision was due July 29, 2023.
The Project did not remit residual receipts balances in excess of $250 per unit to HUD by the Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act, HUD is required to recapture residual receipt balances that are in excess of $250 per unit. The fund must be remitted to HUD upon ?termination? of the Project Rental Assistance Contract. Termination is defined as expiration of the contract term, which for most PRACs falls on contract renewal date. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the excess residual receipts remittance was made timely were not consistently followed. Recommendation: No action is needed, as the required return of excess residual receipts has already been remitted to HUD. Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2022-01 ? Supportive Housing for Disabled Persons, ALN #14.181 Statement of Condition: The Project did not remit residual receipts balances in excess of $250 per unit to HUD by the Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act, HUD is required to recapture residual receipt balances that are in excess of $250 per unit. The fund must be remitted to HUD upon ?termination? of the Project Rental Assistance Contract. Termination is defined as expiration of the contract term, which for most PRACs falls on contract renewal date. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the excess residual receipts remittance was made timely were not consistently followed. Recommendation: No action is needed, as the required return of excess residual receipts has already been remitted to HUD. Response: See Corrective Action Plan.
Comment on Findings and Recommendations: We concur with the auditor's finding that the balance in the excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. Action Taken or Planning: The Director of Accounting will review the Residual Receipts balance, determine amount eligible for retainage and return the remainder to HUD in accordance with current regulations.
FAC accepted this audit on January 24, 2022 — management decision was due July 24, 2022.
FAC accepted this audit on January 27, 2021 — management decision was due July 27, 2021.
FAC accepted this audit on February 20, 2020 — management decision was due August 20, 2020.
FAC accepted this audit on December 19, 2018 — management decision was due June 19, 2019.
FAC accepted this audit on January 9, 2018 — management decision was due July 9, 2018.
FAC accepted this audit on January 10, 2017 — management decision was due July 10, 2017.
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