EIN: 300039805
UEI: NMW5JU5TH8S1
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 11, 2023. 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 11, 2023, which was (1136 days ago).
What is a management decision? →Findings reference number: 2022-001 Title and CFDA Number of Federal Program: Section 811 Capital Advance, CFDA 14.181 Type of finding: Federal Award (Compliance) Resolution Status: In process Population size: N/A Sample size: N/A Repeat finding: No Criteria: Reports to HUD and the Federal Audit Clearinghouse must be filed on a timely basis. Condition: The electronic submission to REAC for the year ended August 31, 2021 was not filed by the due date. Cause: The year end accounting and auditing work was temporarily suspended due to lack of funds. Effect: The Project may be penalized for filing the report late. Noncompliance code: Z. Other. Questioned costs: N/A. Reporting views of officials: Auditee agrees with the finding. Contract Number: 114HD019 Context:The reports could not be filed in time due to the reasons stated above. Recommendation: Management should do everything possible to ensure reports are filed timely. Auditee's comments: Auditee agrees with the finding and has made efforts to provide all information needed for the audit and have the funds to pay for those services. In the future it will ensure that the REAC submissions are done timely. Auditors' summary of auditee's comments: They are in agreement. Completion date: 01/03/2022 Response: Management will implement proper procedures for timely reporting.
Audit Finding 2022-001: The electric submission to REAC for the year ended August 31, 2021 was not filed by the due date. Response: For the fiscal year ending 8/31/21, the year-end accounting and auditing work was temporarily suspended due to lack of funds, which resulted in the REAC being submitted late. For the fiscal year ending 8/31/22, the REAC was also submitted late. This was due to a change in board members coupled with the managing agent being hospitalized for a period of time before the submission was due. Management believes that these were extenuating circumstances and that the REAC submissions will be completed in a timely manner in the future. Responsible Party: Linda G. Holder Vice President/COO/Agent Houston Housing Management Corporation 2211 Norfolk, Suite 614 Houston, TX 77098
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 14, 2021. 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 14, 2021, which was (1863 days ago).
What is a management decision? →Findings reference number: 2020-001. Title and CFDA Number of Federal Program: Section 811 Capital Advance, CFDA 14.181 Type of finding: Financial statements - internal control Resolution Status: In process Population size: N/A. Sample size: N/A. Repeat finding: No. Criteria: All sub-ledgers maintained for the Project should be regularly reconciled to the general ledger. Condition: There was a significant difference of over $10,000 between the accounts payable detail and the general ledger balance. Cause: The accounts payable sub-ledger had not been reconciled to the general ledger. Effect: A significant adjusting entry had to be proposed to bring the general ledger balance in line with the detail from the sub-ledger. Noncompliance code: S. Internal control deficiency. Questioned costs: N/A. Reporting views of officials: Management agrees with the finding but asserts that the difference occurred during the migration to their new accounting software. Contract Number: 114-HD019 Context: Accounts payable as reported in the general ledger was much higher than the detail provided. Recommendation: Management should reconcile the accounts payable sub-ledger on a regular basis. Auditors' summary of auditee's comments: They are in agreement. Completion date: 8/31/2021 Response: Management will ensure that the accounts payable sub-ledger and the control account in the general ledger are reconciled.
Finding 2020-001 - All sub-ledgers maintained for the Project should be regularly reconciled to the general ledger. There was a significant difference of over $10,000 between the accounts payable detail and the general ledger balance. Management will reconcile the accounts payable subledger on a regular basis. Management will ensure that the accounts payable sub-ledger and the control account in the general ledger are reconciled.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 2, 2020. 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 2, 2020, which was (2240 days ago).
What is a management decision? →Findings reference number: 2019-001 Title and CFDA Number of Federal Program: Section 811 Capital Advance, CFDA 14.181 Type of finding: Federal Award (Compliance) Resolution Status: In process Population size: N/A Sample size: N/ A Repeat finding: Yes. 2018-001. Criteria: Reports to HUD and the Federal Audit Clearinghouse must be filed on a timely basis. Condition: The electronic submission to REAC for the year ended August 31, 2018 and the one to the Federal Audit Clearinghouse were not filed by the due date. Cause: There was a change in key personnel at the management company. Due to these factors, there was no person available with the knowledge and skills to complete the submissions on a timely basis. Effect: The Project may be penalized for filing the reports late. Noncompliance code: Z. Other. Questioned costs: NI A Reporting views of officials: Auditee agrees with the finding. Contract Number: l 14-HD019 Context: The reports could not be filed in time due to the reasons stated above. Recommendation: Management should train more than one person in this area so that submissions are done timely. Auditors' summary of auditee's comments: They are in agreement. Completion date: 8/31/2020 Response: Management will implement proper procedures for timely reporting.
Finding Number 2019-001 - Reports to HUD and the Federal Audit Clearinghouse must be filed on a timely basis. Response: The Management Company has changed the methods used to retain records. The property is now using Onesite as of September 1, 2019. The processes for examination of documentation will now be faster thereby submitting in a timelier manner.
2018-001
Findings reference nwnber: 2019-002 Title and CFDA Nwnber of Federal Program: Supportive Housing for Persons with Disabilities, CFDA 14.181 Type of finding: Federal Award (Compliance) Resolution Status: In process Population size: NI A Sample size: NI A Repeat finding: No. Criteria: The tenant security deposits bank account should have enough cash to cover the tenant security deposit liability. Condition: Review of the security deposit account showed that the balance as of August 31, 2019 was insufficient to cover the tenant security deposit liability. Cause: The Project occasionally transfers cash from the tenant security deposit account to the operations account, when cash is needed. Effect: The Project may not be able to refund the security deposit for tenants moving oul Noncompliance code: M. Security deposits. Questioned costs: NI A. Reporting views of officials: Auditee agrees with the finding. Contract Number: 114HDO 19 Context The funds are occasionally withdrawn for operating needs. Recommendation: Management must transfer enough funds to the security deposit account to cover the tenant security deposit liability. Auditee's comments: Auditee agrees with the finding and will replenish the money to the security deposit account as soon as possible. In the future, management will avoid withdrawing funds from the security deposit account for operational expenses. Auditors' summary of auditee's comments: They are in agreement. Completion date: 8131/2020 Response: Management will transfer money from the operations to security deposit account to cover the tenant security deposit liability.
Finding Number 2019-002 - The tenant security deposit bank account should have enough cash to cover the tenant security deposit liability. Response: The funds were transferred in error. The accounting department will be careful to make sure that there is always funding to cover the liability. The balance can now be easily monitored with the Onesite software.
Findings reference number: 2019-003 Title and CFDA Number of Federal Program: Supportive Housing for Persons with Disabilities, CFDA 14.181 Type of finding: Federal Award (Compliance) Resolution Status: In process Population size: NI A Sample size: NI A Repeat finding: No. Criteria: Proper procedures need to be maintained in accordance with HUD program guidelines, to docwnent tenant eligibility. Condition: Review of tenant files showed missing and unsigned forms, move-out procedures not properly documented. Cause: This happened due to staff oversight. Effect: The tenant files do not have the complete and proper documentation required per HUD program guidelines. Noncompliance code: Z. Other Questioned costs: NIA. Reporting views of officials: Auditee agrees with the finding. Contract Nwnber: 114HDO 19 Context: The project is short staffed and the Property Managers are still learning about necessary documentation to be retained in the tenant files. Recommendation: Management should ensure that site staff are properly trained on move-in and move-out procedures. Auditee's comments: Auditee agrees with the finding. However, the Project has limited funds to employ trained staff. The Vice President of the management company is now handling all tenant related matters in an effort to improve the tenant file documentation. Auditors' swnmary of auditee's comments: They are in agreement. Completion date: 813112020 Response: Management will review the tenant files and make sure all required documents are present and complete.
Finding Number 2019-003-Proper procedures need to be maintained in accordance with HUD program guidelines, to document tenant eligibility. Review of tenant files showed missing and unsigned forms, move-our procedures not properly documented. Response: Management is taking a stronger hand in the in the maintenance of records. The process should be smooth now that the property's business is now handled with Onesite.
Findings reference number: 2019-004 Title and CFDA Number of Federal Program: Supportive Housing for Persons with Disabilities, CFDA 14.181 Type offmding: Federal Award (Compliance) Resolution Status: In process Population size: NIA Sample size: NI A Repeat finding: No. Criteria: The Projecfs governance should be aware of the status of all its obligations to outside parties. Condition: The Project's other current liability account includes a payable for construction related cost which is a few years old. The construction contractor has not contacted the Project demanding payment. Cause: This is an old item from past years. There has been minimal oversight on the status of this obligation. Effect: The Project's other current liability account includes $38,435 due for construction related services. Governance does not know to whom the amounts are owed. Noncompliance code: P. Other. Questioned costs: None. Reporting views of officials: Auditee agrees with the finding. Contract Number: 114HD027 Context: If no repayment demand is made, governance should consider writing off the obligation in the future as debt forgiveness income. Reconunendation: Governance should perform its due diligence to determine the status of the obligation and provide guidance to the management company. Auditors' summary of auditee's comments: They are in agreement. Completion date: 8/31/2020 Response: Management will bring this matter to the attention of governance so they can arrive at a consensus for further ac
Finding Number 2019-004 - The Project's governance should be aware of the status of all its obligations to outside parties. The construction contractor has not contacted the project demanding payment. This is an old item from past years. Response: The outstanding construction cost is several years old. The debt should be written off if no demand is made within the next budget year.
Findings reference number: 2019-005 Title and CFDA Number of Federal Program: Supportive Housing for Persons with Disabilities, CFDA 14.181 Type of finding: Federal Award (Compliance) Resolution Status: In process Population size: NI A Sample size: NI A Repeat finding: No. Criteria: The Project should have regular oversight from governance and this should be documented in the minutes. Condition: No minutes have been prepared because no meetings of the board of directors have been held during the last two fiscal years. Cause: The existing board members are unable to devote time to overseeing the Project. Effect: The Project has minimal oversight. Noncompliance code:P. Other. Questioned costs: NIA. Reporting views of officials: Auditee agrees with the finding. Contract Nwnber: 114HD027 Context: No board meetings have been held during the last two fiscal years. Recommendation: Management should discuss the matter with governance and urge them to repopulate the board with members who will be able to devote time to oversee the Project. Auditors' summary of auditee's comments: They are in agreement Completion date: 8/3112020 Response: Management has already brought this matter to the attention of governance several times, and will continue to do so.
Finding Number 2019-005 - The Project should have regular oversight from governance and this should be documented in the minutes. No minutes have been prepared because no meetings of the Board of Directors have been held during the last two fiscal years. Response: Harris Centers has the responsibility of appointing Directors to the Boards. The Management Company is strongly urging them to appoint Directors so that the Projects will have fully functioning Boards of Directors.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 17, 2019. 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 August 17, 2019, which was (2560 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 19, 2018. 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 August 19, 2018, which was (2923 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2016-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 20, 2017. 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 September 20, 2017, which was (3256 days ago).
What is a management decision? →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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