EIN: 311131801
UEI: KLLKLQAUNZM3
Audited by: Hicks & Associates CPAs, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 8, 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 April 8, 2026 (153 days ago).
What is a management decision? →CONDITION: During our review of tenant files, we noted that one tenant did not meet the age eligibility requirement of being 62 years or older at the time of initial occupancy, as required by the Section 202 program guidelines. CRITERIA: Per HUD Handbook 4350.3, Chapter 3, applicants for Section 202 housing must be at least 62 years old at the time of initial occupancy. Owners must obtain and verify acceptable documentation of age eligibility before move-in. EFFECT: The Project is not in compliance with award requirements. Failure to properly document tenant eligibility could result in ineligible tenants receiving federally subsidized housing, which may lead to disallowed costs or repayment of federal funds. CONTEXT: A sample of tenant files was selected as part of the compliance portion of the audit. Upon review, it was discovered that one tenant did not meet the age requirements under the Section 202 program guidelines. While the Project has received an Age Waiver Request to admit persons 55 years and older beginning June 15, 2025, this waiver was not in place when the referenced tenant was admitted. Had the waiver been active, the tenant would have been eligible. CAUSE: The deficiency appears to be isolated and a result of on-site personnel not following established policies and procedures. The on-site property manager, who is no longer employed by the Project, processed the application and admitted the ineligible tenant. Senior management did not identify the property manager’s error at time of processing. RECOMMENDATION: We recommend management implement procedures to ensure that proper documentation of age eligibility (e.g., government-issued ID or birth certificate) is obtained and retained in the tenant file prior to move-in. In addition, all staff should be trained on HUD eligibility requirements to prevent future findings. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Management agrees with the finding. As of September 26, 2025, the Project has implemented a revised tenant intake checklist at the main office that includes mandatory verification of age eligibility. All tenant files are being reviewed for compliance, and staff have been retrained on eligibility requirements.
Show full finding ▾Hide full finding ▴CONDITION: During our review of tenant files, we noted that one tenant did not meet the age eligibility requirement of being 62 years or older at the time of initial occupancy, as required by the Section 202 program guidelines. CRITERIA: Per HUD Handbook 4350.3, Chapter 3, applicants for Section 202 housing must be at least 62 years old at the time of initial occupancy. Owners must obtain and verify acceptable documentation of age eligibility before move-in. EFFECT: The Project is not in compliance with award requirements. Failure to properly document tenant eligibility could result in ineligible tenants receiving federally subsidized housing, which may lead to disallowed costs or repayment of federal funds. CONTEXT: A sample of tenant files was selected as part of the compliance portion of the audit. Upon review, it was discovered that one tenant did not meet the age requirements under the Section 202 program guidelines. While the Project has received an Age Waiver Request to admit persons 55 years and older beginning June 15, 2025, this waiver was not in place when the referenced tenant was admitted. Had the waiver been active, the tenant would have been eligible. CAUSE: The deficiency appears to be isolated and a result of on-site personnel not following established policies and procedures. The on-site property manager, who is no longer employed by the Project, processed the application and admitted the ineligible tenant. Senior management did not identify the property manager’s error at time of processing. RECOMMENDATION: We recommend management implement procedures to ensure that proper documentation of age eligibility (e.g., government-issued ID or birth certificate) is obtained and retained in the tenant file prior to move-in. In addition, all staff should be trained on HUD eligibility requirements to prevent future findings. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Management agrees with the finding. As of September 26, 2025, the Project has implemented a revised tenant intake checklist at the main office that includes mandatory verification of age eligibility. All tenant files are being reviewed for compliance, and staff have been retrained on eligibility requirements.
Management agrees with the finding. As of September 26, 2025, the Project has implemented a revised tenant intake checklist at the main office that includes mandatory verification of age eligibility. All tenant files are being reviewed for compliance, and staff have been retrained on eligibility requirements.
FAC accepted this audit on November 20, 2024 — management decision was due May 20, 2025.
FAC accepted this audit on January 4, 2024 — management decision was due July 4, 2024.
FAC accepted this audit on January 3, 2023 — management decision was due July 3, 2023.
FAC accepted this audit on October 4, 2021 — management decision was due April 4, 2022.
FAC accepted this audit on April 27, 2021 — management decision was due October 27, 2021.
FAC accepted this audit on September 24, 2019 — management decision was due March 24, 2020.
FAC accepted this audit on January 31, 2019 — management decision was due July 31, 2019.
FAC accepted this audit on June 5, 2018 — management decision was due December 5, 2018.
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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