EIN: 271919222
UEI: RULBZ7SNLMA8
Audited by: Bellows Associates P.A.
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 30, 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 30, 2026 (32 days ago).
What is a management decision? →Of the files selected, two tenant form HUD-50059 certifications were signed after the effective date and one tenant file did not contain a completed background check. Cause: The Project did not perform the recertification process in a timely manner for two tenants and did not complete and/or retain a background check for one tenant. Effect or Potential Effect: Unable to verify tenant 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 recommendations will be adopted. Recommendation: Management should implement procedures to ensure that HUD required tenant eligibility procedures are adhered to, and that all documentation is retained in the tenant files. Response Indicator: Agree. Completion Date: 06/30/2026 Response: Staff training has been provided with additional HUD training inclusive of recertification deadlines and background check documentation. Tenant file maintenance is stressed and included in monthly reporting procedures.
Show full finding ▾Hide full finding ▴FINDING No. 2025-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Finding Resolution Status: Unresolved. Information on Universe Population Size: Fifty-three tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulations require form HUD-50059 certifications to be signed prior to the effective date and for all tenants to have a background check completed with the results retained in the file. Statement of Condition: Of the files selected, two tenant form HUD-50059 certifications were signed after the effective date and one tenant file did not contain a completed background check. Cause: The Project did not perform the recertification process in a timely manner for two tenants and did not complete and/or retain a background check for one tenant. Effect or Potential Effect: Unable to verify tenant 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 recommendations will be adopted. Recommendation: Management should implement procedures to ensure that HUD required tenant eligibility procedures are adhered to, and that all documentation is retained in the tenant files. Response Indicator: Agree. Completion Date: 06/30/2026 Response: Staff training has been provided with additional HUD training inclusive of recertification deadlines and background check documentation. Tenant file maintenance is stressed and included in monthly reporting procedures.
Oversight Agency for Audit, EHDOC Teamsters Residences, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2024 through June 30, 2025 The finding from the June 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AND FINANCIAL STATEMENT AUDITS FINDING No. 2025-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: Management should implement procedures to ensure that HUD required tenant eligibility procedures are adhered to, and that all documentation is retained in the tenant files. Action Taken: Staff training has been provided with additional HUD training inclusive of recertification deadlines and background check documentation. Tenant file maintenance is stressed and included in monthly reporting procedures. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835- 9200. Sincerely yours, Irene Phillips CFO
FAC accepted this audit on December 23, 2024 — management decision was due June 23, 2025.
FAC accepted this audit on November 9, 2023 — management decision was due May 9, 2024.
The Project overfunded the account by $468. Cause: The Project implemented a funding increase incorrectly during the current year resulting in excess deposits. Effect or Potential Effect: Overfunded reserve for replacements. Auditor Non-Compliance Code: N – Reserve for Replacements 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. A HUD approved 9250 should be obtained to remove excess funds. Response Indicator: Agree. Completion Date: 6/30/2024 Response: The lender inadvertently took the retro R4R increase of $468.00 again after already being paid in the previous month. A 9250 will be prepared so that the over funding can be deposited back to the account.
Show full finding ▾Hide full finding ▴FINDING No. 2023-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Finding Resolution Status: Unresolved. Information on Universe Population Size: All replacement reserve deposits for the year ended June 30, 2023. Sample Size Information: Required replacement reserve deposits for the year ended June 30, 2023. 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. Statement of Condition: The Project overfunded the account by $468. Cause: The Project implemented a funding increase incorrectly during the current year resulting in excess deposits. Effect or Potential Effect: Overfunded reserve for replacements. Auditor Non-Compliance Code: N – Reserve for Replacements 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. A HUD approved 9250 should be obtained to remove excess funds. Response Indicator: Agree. Completion Date: 6/30/2024 Response: The lender inadvertently took the retro R4R increase of $468.00 again after already being paid in the previous month. A 9250 will be prepared so that the over funding can be deposited back to the account.
Oversight Agency for Audit, EHDOC Teamsters Residences, Inc. respectfully submits the following corrective action plan for the year ended June 30, 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: July 1, 2022, through June 30, 2023 The findings from the June 30, 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2023-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. A HUD approved 9250 should be obtained to remove excess funds. Action Taken: The lender inadvertently took the retro R4R increase of $468.00 again after already being paid in the previous month. A 9250 will be prepared so that the over funding can be deposited back to the account.
• Applications were not signed and dated upon receipt by the manager for four tenants. • The Project did not maintain documentation of security deposits for five tenants. • The Project did not maintain evidence that a tenant under the age of 62 was disabled upon move in and a total of $3,260 of disallowed HAP was collected. • The Project did not obtain income verification via EIV within 90 days after move-in for eight tenants. Cause: The Project did not maintain appropriate tenant eligibility documentation required by HUD did not perform timely income verification. Effect or Potential Effect Unable to determine date and time for the receipt of the application for proper waiting list placement and subsequent selection to occupy a unit. In addition, unable to verify the cost of assistance and residency 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 will be adopted. Recommendation: The Project should maintain all required tenant documentation including proper signatures on applications, support for security deposit collections, evidence that tenants meet the age or disability requirements, and verification of tenant income through the EIV system. Response Indicator: Agree. Completion Date: 6/30/2024 Response: The compliance department will provide additional training with the manager on screening policies and procedures. Compliance will also conduct periodic file reviews ensuring screenings were performed and that a copy of the report was put into the tenant file.
Show full finding ▾Hide full finding ▴FINDING No. 2023-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Finding Resolution Status: Unresolved. Information on Universe Population Size: Fifty-six tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: Yes, finding 2022-002. Criteria: HUD regulations require proper maintenance of tenant files including: • Apartment application that is signed and dated by management; • Documentation of tenant security deposit collection; • Evidence that tenants are age 62 or disabled upon move in; • Electronic Income Verification (EIV) performed within 90 days after the move-in information is transmitted to Tenant Rental Assistance Certification System (TRACS) to confirm/validate the income reported by the household. Statement of Condition: • Applications were not signed and dated upon receipt by the manager for four tenants. • The Project did not maintain documentation of security deposits for five tenants. • The Project did not maintain evidence that a tenant under the age of 62 was disabled upon move in and a total of $3,260 of disallowed HAP was collected. • The Project did not obtain income verification via EIV within 90 days after move-in for eight tenants. Cause: The Project did not maintain appropriate tenant eligibility documentation required by HUD did not perform timely income verification. Effect or Potential Effect Unable to determine date and time for the receipt of the application for proper waiting list placement and subsequent selection to occupy a unit. In addition, unable to verify the cost of assistance and residency 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 will be adopted. Recommendation: The Project should maintain all required tenant documentation including proper signatures on applications, support for security deposit collections, evidence that tenants meet the age or disability requirements, and verification of tenant income through the EIV system. Response Indicator: Agree. Completion Date: 6/30/2024 Response: The compliance department will provide additional training with the manager on screening policies and procedures. Compliance will also conduct periodic file reviews ensuring screenings were performed and that a copy of the report was put into the tenant file.
FINDING NO. 2023-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should maintain all required tenant documentation including proper signatures on applications, support for security deposit collections, evidence that tenants meet the age or disability requirements, and verification of tenant income through the EIV system. Action Taken: The compliance department will provide additional training with the manager on screening policies and procedures. Compliance will also conduct periodic file reviews ensuring screenings were performed and that a copy of the report was put into the tenant file.
2022-002
The Project did not implement the accepted HUD approved rent change to its monthly HAP requests as of the June 6, 2022 effective date resulting in a $12,819 omission. Cause: The Project did not follow HUD regulations for the gross rent change resulting in an underpayment of HAP for each unit. Effect or Potential Effect: The Project is not in compliance with HUD regulations for not executing a rent change as of the effective date, resulting in a $12,819 under collection of HAP. 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 will be adopted. Recommendation: The Project should comply with HUD regulations for executing the required rent change as of its effective date and all earned revenue should be recorded in the correct accounting period. Response Indicator: Agree. Completion Date: 6/30/2024 Response: The compliance department will provide additional training to the manager on implementing HUD approved rent increases.
Show full finding ▾Hide full finding ▴FINDING No. 2023-003: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Finding Resolution Status: Unresolved. Information on Universe Population Size: Total rent revenue for the year ended June 30, 2023. Sample Size Information: All monthly HAP requests for the year ended June 30, 2023. Identification of Repeat Finding and Finding Reference Number: No. Criteria: As required by HUD regulations, a HUD approved rent change must be executed as of its effective date upon election and acceptance of an automatic rent increase. Statement of Condition: The Project did not implement the accepted HUD approved rent change to its monthly HAP requests as of the June 6, 2022 effective date resulting in a $12,819 omission. Cause: The Project did not follow HUD regulations for the gross rent change resulting in an underpayment of HAP for each unit. Effect or Potential Effect: The Project is not in compliance with HUD regulations for not executing a rent change as of the effective date, resulting in a $12,819 under collection of HAP. 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 will be adopted. Recommendation: The Project should comply with HUD regulations for executing the required rent change as of its effective date and all earned revenue should be recorded in the correct accounting period. Response Indicator: Agree. Completion Date: 6/30/2024 Response: The compliance department will provide additional training to the manager on implementing HUD approved rent increases.
FINDING NO. 2023-003: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should comply with HUD regulations for executing the required rent change as of its effective date and all earned revenue should be recorded in the correct accounting period. Action Taken: The compliance department will provide additional training to the manager on implementing HUD approved rent increases. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954- 835-9200. Sincerely yours, Christine Harris Accounting Manager
FAC accepted this audit on March 1, 2023 — management decision was due September 1, 2023.
The Project did not perform and/or maintain move-in unit inspections for two tenants. Cause: The Project did not conduct and/or maintain the move-in unit inspections. Effect or Potential Effect: Unable to determine and assess whether the property has sustained any damage that require repairs. 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 will be adopted. Recommendation: The Project should perform annual unit inspections and maintain all required tenant documentation. Response Indicator: Agree. Completion Date: 6/30/2023 Response: This was an oversight by the former community manager. Current staff has been trained on HUD requirements including move-in inspections.
Show full finding ▾Hide full finding ▴FINDING No. 2022-001: Section 207/223(f) Mortgage Refinancing, CFDA 14.155 Finding Resolution Status: Unresolved. Information on Universe Population Size: Fifty-seven tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulation requires annual unit inspections performed in a timely manner with the corresponding documentation maintained. Statement of Condition: The Project did not perform and/or maintain move-in unit inspections for two tenants. Cause: The Project did not conduct and/or maintain the move-in unit inspections. Effect or Potential Effect: Unable to determine and assess whether the property has sustained any damage that require repairs. 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 will be adopted. Recommendation: The Project should perform annual unit inspections and maintain all required tenant documentation. Response Indicator: Agree. Completion Date: 6/30/2023 Response: This was an oversight by the former community manager. Current staff has been trained on HUD requirements including move-in inspections.
Oversight Agency for Audit, EHDOC Teamsters Residences, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2021 through June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, CFDA 14.155 Recommendation: The Project should perform annual unit inspections and maintain all required tenant documentation. Action Taken: This was an oversight by the former community manager. Current staff has been trained on HUD requirements including move-in inspections. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
The Project did not obtain income verification via EIV within 90 days after move-in for eight 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 initial 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 will be adopted. Recommendation: The Project should verify initial tenant income through the EIV system in a timely manner and maintain all required tenant documentation. Response Indicator: Agree. Completion Date: 6/30/2023 Response: Training will be provided to all managers regarding the importance of running the EIV 90 day Income Reports on a timely basis. Will instruct managers on how to set up alerts to run 90- day reports on our software One Site.
Show full finding ▾Hide full finding ▴FINDING No. 2022-002: Section 207/223(f) Mortgage Refinancing, CFDA 14.155 Finding Resolution Status: Unresolved. Information on Universe Population Size: Fifty-seven tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulation requires that new tenant?s income be reviewed via Electronic Income Verification (EIV) within 90 days after the move-in information is transmitted to Tenant Rental Assistance Certification System (TRACS) to confirm/validate the income reported by the household. Statement of Condition: The Project did not obtain income verification via EIV within 90 days after move-in for eight 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 initial 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 will be adopted. Recommendation: The Project should verify initial tenant income through the EIV system in a timely manner and maintain all required tenant documentation. Response Indicator: Agree. Completion Date: 6/30/2023 Response: Training will be provided to all managers regarding the importance of running the EIV 90 day Income Reports on a timely basis. Will instruct managers on how to set up alerts to run 90- day reports on our software One Site.
Oversight Agency for Audit, EHDOC Teamsters Residences, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2021 through June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDING NO. 2022-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, CFDA 14.155 Recommendation: The Project should verify initial tenant income through the EIV system in a timely manner and maintain all required tenant documentation. Action Taken: Training will be provided to all managers regarding the importance of running the EIV 90 day Income Reports on a timely basis. Will instruct managers on how to set up alerts to run 90-day reports on our software One Site. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
FAC accepted this audit on October 11, 2021 — management decision was due April 11, 2022.
The Project did not perform annual unit inspections for ten tenants due to safety precautions taken in regard to the coronavirus. Cause: The Project did not conduct the annual unit inspections due to the coronavirus pandemic. Effect or Potential Effect: Unable to determine and assess whether the property has sustained any damage that require repairs. Auditor Non-Compliance Code: R ? Section 8 Program Administration Reporting Views of Responsible Officials: The Project disagrees with the finding. Recommendation: The Project should perform annual unit inspections and maintain all required tenant documentation. Response Indicator: Disagree. Response: For the health and safety of our residents and staff, management instructed the sites not to perform unit inspections during the COVID-19 pandemic.
Show full finding ▾Hide full finding ▴FINDING No. 2021-001: Section 207/223(f) Mortgage Refinancing, CFDA 14.155 Finding Resolution Status: Unresolved. Information on Universe Population Size: Fifty-seven tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulation requires annual unit inspections performed in a timely manner with the corresponding documentation maintained. Statement of Condition: The Project did not perform annual unit inspections for ten tenants due to safety precautions taken in regard to the coronavirus. Cause: The Project did not conduct the annual unit inspections due to the coronavirus pandemic. Effect or Potential Effect: Unable to determine and assess whether the property has sustained any damage that require repairs. Auditor Non-Compliance Code: R ? Section 8 Program Administration Reporting Views of Responsible Officials: The Project disagrees with the finding. Recommendation: The Project should perform annual unit inspections and maintain all required tenant documentation. Response Indicator: Disagree. Response: For the health and safety of our residents and staff, management instructed the sites not to perform unit inspections during the COVID-19 pandemic.
Oversight Agency for Audit, EHDOC Teamsters Residences, Inc. respectfully submits the following corrective action plan for the year ended June 30, 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: July 01, 2020 through June 30, 2021 The finding from the June 30, 2021 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2021-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, CFDA 14.155 Recommendation: The Project should perform annual unit inspections and maintain all required tenant documentation. Action Taken: For the health and safety of our residents and staff, management instructed the sites not to perform unit inspections during the COVID-19 pandemic. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
FAC accepted this audit on October 5, 2020 — management decision was due April 5, 2021.
The Project did not maintain the EIV for five of the selected tenant files and did not retain the initial HUD-50059 for two of the selected tenant files. Cause:The Project did not obtain timely and maintain the required documents to be in compliance with HUD requirements. Effect or Potential Effect:Unable to verify tenant 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 recommendations will be adopted.Recommendation: The Project should implement procedures to ensure EIVs are performed on all tenants and they are maintained in the tenant?s file and all HUD-50059 certifications are retained in accordance with HUD regulations. Response Indicator:Agree. Completion Date:7/2/2019 Response:The former community manager was not adhering to HUD regulations. All current staff has received additional training on HUD rules and regulations, including the timely signing of all forms and maintenance of resident files.
Show full finding ▾Hide full finding ▴FINDING No. 2020-001: Section 207/223(f) Mortgage Refinancing, CFDA 14.155 Finding Resolution Status: Resolved. Information on Universe Population Size:Fifty-eight tenants. Sample Size Information:Ten tenants. Identification of Repeat Finding and Finding Reference Number:Yes, 2019-002. Criteria:In accordance with HUD, eligibility for housing assistance requires the Project to maintain the Enterprise Income Verification (EIV) forms for all tenants. Additionally, the initial Form HUD-50059 certification must be retained by the Project. Statement of Condition: The Project did not maintain the EIV for five of the selected tenant files and did not retain the initial HUD-50059 for two of the selected tenant files. Cause:The Project did not obtain timely and maintain the required documents to be in compliance with HUD requirements. Effect or Potential Effect:Unable to verify tenant 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 recommendations will be adopted.Recommendation: The Project should implement procedures to ensure EIVs are performed on all tenants and they are maintained in the tenant?s file and all HUD-50059 certifications are retained in accordance with HUD regulations. Response Indicator:Agree. Completion Date:7/2/2019 Response:The former community manager was not adhering to HUD regulations. All current staff has received additional training on HUD rules and regulations, including the timely signing of all forms and maintenance of resident files.
Oversight Agency for Audit, EHDOC Teamsters Residences, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2020. Name and address of independent public accounting firm: Bellows Associates, P.A., 7890 Peters Road, Suite G-102, Plantation, Florida 33324 Audit period: July 1, 2019 through June 30, 2020 The finding from the June 30, 2020 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2020-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, CFDA 14.155 Recommendation: The Project should implement procedures to ensure EIVs are performed on all tenants and they are maintained in the tenant?s file and all HUD-50059 certifications are retained in accordance with HUD regulations. Action Taken: The former community manager was not adhering to HUD regulations. All current staff has received additional training on HUD rules and regulations, including the timely signing of all forms and the maintenance of resident files. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Assistant to Vice President of Finance and Accounting
2019-002
FAC accepted this audit on October 20, 2019 — management decision was due April 20, 2020.
As a result of an expired Form HUD-9839-B, the Project has been overcharged management fees, resulting in an unauthorized loan to the Management Company. Cause: The Project?s Form HUD-9839-B expired and a new one was not prepared nor approved by HUD. Effect or Potential Effect: The Project has made an unauthorized loan to the management company as a result of overpaying management fees of $17,888. Auditor Non-Compliance Code: J ? Unauthorized Management Fees. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendation will be adopted. FINDING No. 2019-001: Section 207/223(f) Mortgage Refinancing, CFDA 14.155 (Continued) Recommendation: The Project should implement procedures to monitor the expirations of HUD required documents to ensure timely preparation and approval. Response Indicator: Agree. Completion Date: 6/30/2020 Response: Management has retained the services of a Consulting firm who is currently in the process of renewing all expired HUD documents. They will also ensure that any upcoming documents are renewed timely.
Show full finding ▾Hide full finding ▴FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2019-001: Section 207/223(f) Mortgage Refinancing, CFDA 14.155 Finding Resolution Status: Unresolved. Information on Universe Population Size: All management fee expenses. Sample Size Information: All management fee expenses. Identification of Repeat Finding and Finding Reference Number: No. Criteria: As required by HUD, the Project shall only use funds as specified in the Regulatory Agreement and shall owe the management company fees at the rate specified in the Project Owner?s/Management Agent?s Certification (Form HUD-9839-B). Statement of Condition: As a result of an expired Form HUD-9839-B, the Project has been overcharged management fees, resulting in an unauthorized loan to the Management Company. Cause: The Project?s Form HUD-9839-B expired and a new one was not prepared nor approved by HUD. Effect or Potential Effect: The Project has made an unauthorized loan to the management company as a result of overpaying management fees of $17,888. Auditor Non-Compliance Code: J ? Unauthorized Management Fees. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendation will be adopted. FINDING No. 2019-001: Section 207/223(f) Mortgage Refinancing, CFDA 14.155 (Continued) Recommendation: The Project should implement procedures to monitor the expirations of HUD required documents to ensure timely preparation and approval. Response Indicator: Agree. Completion Date: 6/30/2020 Response: Management has retained the services of a Consulting firm who is currently in the process of renewing all expired HUD documents. They will also ensure that any upcoming documents are renewed timely.
Oversight Agency for Audit, EHDOC Teamsters Residences, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of independent public accounting firm: Bellows Associates, P.A., 7890 Peters Road, Suite G-102, Plantation, Florida 33324 Audit period: July 1, 2018 through June 30, 2019 The findings from the June 30, 2019 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. 2019-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, CFDA 14.155 Recommendation: The Project should implement procedures to monitor the expirations of HUD required documents to ensure timely preparation and approval. Action Taken: Management has retained the services of a Consulting firm who is currently in the process of renewing all expired HUD documents. They will also ensure that any upcoming documents are renewed timely. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Assistant to Vice President of Finance and Accounting
The Project did not maintain the EIV for one of the selected tenant files and did not obtain the tenant signature on the HUD-50059 on or before the recertification effective date for one of the selected tenant files. Cause: The Project did not obtain timely and maintain the required documents to be in compliance with HUD requirements. Effect or Potential Effect: Unable to verify tenant 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 recommendations will be adopted. FINDING No. 2019-002: Section 207/223(f) Mortgage Refinancing, CFDA 14.155 (Continued) Recommendation: The Project should implement procedures to ensure EIVs are performed on all tenants and they are maintained in the tenant?s file and all HUD-50059 certifications/recertifications are signed and dated in accordance with HUD regulations. Response Indicator: Agree. Completion Date: 12/01/2019 Response: The former community manager was not adhering to HUD regulations. All current staff has received training on HUD rules and regulations including the timely signing of all forms.
Show full finding ▾Hide full finding ▴FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT (CONTINUED) FINDING No. 2019-002: Section 207/223(f) Mortgage Refinancing, CFDA 14.155 Finding Resolution Status: Unresolved. Information on Universe Population Size: Fifty-six tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: Yes, 2018-002. Criteria: In accordance with HUD, eligibility for housing assistance requires the Project to maintain the Enterprise Income Verification (EIV) forms for all tenants. Additionally, the Form HUD-50059 certification/recertification must be signed by the tenant on or before the effective date of the lease. Statement of Condition: The Project did not maintain the EIV for one of the selected tenant files and did not obtain the tenant signature on the HUD-50059 on or before the recertification effective date for one of the selected tenant files. Cause: The Project did not obtain timely and maintain the required documents to be in compliance with HUD requirements. Effect or Potential Effect: Unable to verify tenant 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 recommendations will be adopted. FINDING No. 2019-002: Section 207/223(f) Mortgage Refinancing, CFDA 14.155 (Continued) Recommendation: The Project should implement procedures to ensure EIVs are performed on all tenants and they are maintained in the tenant?s file and all HUD-50059 certifications/recertifications are signed and dated in accordance with HUD regulations. Response Indicator: Agree. Completion Date: 12/01/2019 Response: The former community manager was not adhering to HUD regulations. All current staff has received training on HUD rules and regulations including the timely signing of all forms.
Oversight Agency for Audit, EHDOC Teamsters Residences, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of independent public accounting firm: Bellows Associates, P.A., 7890 Peters Road, Suite G-102, Plantation, Florida 33324 Audit period: July 1, 2018 through June 30, 2019 The findings from the June 30, 2019 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. 2019-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, CFDA 14.155 Recommendation: The Project should implement procedures to ensure EIVs are performed on all tenants and they are maintained in the tenant?s file and all HUD-50059 certifications/recertifications are signed and dated in accordance with HUD regulations. Action Taken: The former community manager was not adhering to HUD regulations. All current staff has received training on HUD rules and regulations including the timely signing of all forms. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Assistant to Vice President of Finance and Accounting
2018-002
FAC accepted this audit on October 1, 2018 — management decision was due April 1, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on October 11, 2017 — management decision was due April 11, 2018.
FAC accepted this audit on October 13, 2016 — management decision was due April 13, 2017.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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