EIN: 270115829
UEI: N457WM5LA4V1
Audited by: CliftonLarsonAllen 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 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 July 7, 2026 (53 days ago).
What is a management decision? →FAC accepted this audit on March 25, 2025 — management decision was due September 25, 2025.
The Corporation did not renew the PRAC timely. Questioned Costs: None. Context: The PRAC expired February 28, 2024, and was not renewed until March 28, 2024. Cause: The Corporation did not renew the contract timely. Effect: A PRAC is required for Housing Assistance Payments. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions are being reviewed by the Finance Department prior to submission to HUD.
Show full finding ▾Hide full finding ▴2024-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Supportive Housing for the Elderly Section 202 ALN Number: 14.157 Award Period: Year Ended June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC timely. Questioned Costs: None. Context: The PRAC expired February 28, 2024, and was not renewed until March 28, 2024. Cause: The Corporation did not renew the contract timely. Effect: A PRAC is required for Housing Assistance Payments. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions are being reviewed by the Finance Department prior to submission to HUD.
Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions are being reviewed by the Finance Department prior to submission to HUD.
FAC accepted this audit on November 27, 2023 — management decision was due May 27, 2024.
The Corporation did not renew the PRAC timely. Questioned costs: None. Context: The PRAC expired February 28, 2023, and was not renewed until April 5, 2023. Cause: The Corporation did not renew the contract timely. Effect: A PRAC is required for Housing Assistance Payments. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Views of Responsible Officials and Planned Corrective Actions: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.
Show full finding ▾Hide full finding ▴2023-001 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 ALN Number: 14.157 Award Period: Year Ended June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC timely. Questioned costs: None. Context: The PRAC expired February 28, 2023, and was not renewed until April 5, 2023. Cause: The Corporation did not renew the contract timely. Effect: A PRAC is required for Housing Assistance Payments. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Views of Responsible Officials and Planned Corrective Actions: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.
Views of Responsible Officials and Planned Corrective Actions: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.
FAC accepted this audit on February 8, 2023 — management decision was due August 8, 2023.
The Corporation did not renew the PRAC timely. Questioned costs: None. Context: The PRAC expired March 31, 2022, and was not renewed until August 29, 2022. Cause: Due to circumstances related to the COVID-19 Public Health Emergency, the Corporation did not renew the contract timely. Effect: A PRAC is required for Housing Assistance Payments. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Views of Responsible Officials and Planned Corrective Actions: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.
Show full finding ▾Hide full finding ▴2022-001 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Award Period: Year Ended June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC timely. Questioned costs: None. Context: The PRAC expired March 31, 2022, and was not renewed until August 29, 2022. Cause: Due to circumstances related to the COVID-19 Public Health Emergency, the Corporation did not renew the contract timely. Effect: A PRAC is required for Housing Assistance Payments. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Views of Responsible Officials and Planned Corrective Actions: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.
2022-001 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Criteria or specific requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC timely. Context: The PRAC expired March 31, 2022, and was not renewed until August 29, 2022. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Action taken in response to finding: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission. Name of contact person responsible for corrective action: Jeffrey Carraway
FAC accepted this audit on May 15, 2022 — management decision was due November 15, 2022.
The Corporation did not renew the PRAC timely. Questioned costs: None. Context: The PRAC expired March 31, 2021, and was not renewed until January 27, 2022. Cause: Due to circumstances related to the COVID-19 Public Health Emergency, the Corporation did not renew the contract timely. Effect: A PRAC is required for Housing Assistance Payments. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Views of Responsible Officials and Planned Corrective Actions: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Award Period: Year Ended June 30, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC timely. Questioned costs: None. Context: The PRAC expired March 31, 2021, and was not renewed until January 27, 2022. Cause: Due to circumstances related to the COVID-19 Public Health Emergency, the Corporation did not renew the contract timely. Effect: A PRAC is required for Housing Assistance Payments. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Views of Responsible Officials and Planned Corrective Actions: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.
Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Criteria or specific requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC timely. Context: The PRAC expired March 31, 2021, and was not renewed until January 27, 2022. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Action taken in response to finding: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission. Name of contact person responsible for corrective action: Jeffrey Carraway
FAC accepted this audit on October 13, 2020 — management decision was due April 13, 2021.
FAC accepted this audit on February 20, 2020 — management decision was due August 20, 2020.
FAC accepted this audit on September 30, 2018 — management decision was due March 30, 2019.
GSA_MIGRATION
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2017-001
FAC accepted this audit on November 2, 2017 — management decision was due May 2, 2018.
GSA_MIGRATION
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2016-001
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GSA_MIGRATION
2016-002
FAC accepted this audit on March 28, 2017 — management decision was due September 28, 2017.
GSA_MIGRATION
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2015-002
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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