EIN: 311290230
UEI: YH25W8K5B9B4
Audited by: PLANTE & MORAN, PLLC
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 April 22, 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 October 22, 2026 (52 days from today).
What is a management decision? →FAC accepted this audit on September 29, 2025 — management decision was due March 29, 2026.
FAC accepted this audit on April 30, 2024 — management decision was due October 30, 2024.
Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance Response Indicator - Agree Completion Date - December 31, 2024
Show full finding ▾Hide full finding ▴Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance Response Indicator - Agree Completion Date - December 31, 2024
The security deposit was refunded to the tenant on the 64th day subsequent to their move-out. Management has taken measures to improve internal controls over compliance related to tenant security deposit refunds.
FAC accepted this audit on April 16, 2023 — management decision was due October 16, 2023.
Title and CFDA Number of Federal Program - 14.157 - U.S. Department of Housing and Urban Development: Supportive Housing for the Elderly (Section 202) Finding Resolution Status - In Process Information on Universe and Population Size - Tenant move-ins during 2022. Tenant move-ins totaled six for 2022. Sample Size Information - 10% of tenant move-ins was selected for testing. A sample of two tenant move-ins were selected for testing. Identification of Repeat Finding and Finding Reference Number - N/A Criteria - Enterprise Income Verification (EIV) Tenant Master File Reports are required to be run within 90 days after the move-in information is transmitted to TRACS to confirm/validate the background history and income reported by the household. Statement of Condition - During testing of eligibility, it was noted that the Corporation did not run the income report for one tenant in a timely manner as part of the Enterprise Income Verification requirement. Cause - The Corporation did not comply with HUD's EIV compliance requirements under HUD Handbook 4350.3. Effect or Potential Effect - Income of one tenant moving into the property was not confirmed/validated using EIV reports in a timely manner. Auditor Noncompliance Code - S - Internal control deficiency Reporting Views of Responsible Officials - The Corporation agrees with the finding as reported. Context - During testing of compliance with eligibility regulations, one instance of noncompliance was noted out of a sample of two tenant files. Recommendation - The Corporation should implement internal controls to ensure compliance with HUD move-in and EIV report guidelines. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management believes adequate controls are in place to ensure substantial compliance. Training on move-in and EIV procedures is provided annually. Corrective action to be taken when staff do not comply with move-in and EIV procedures. Response Indicator - Agree Completion Date - December 31, 2023 Response - The Corporation was not in compliance with move-in and EIV guidelines as of December 31, 2022, and management will follow HUD's guidelines regarding income verification.
Show full finding ▾Hide full finding ▴Title and CFDA Number of Federal Program - 14.157 - U.S. Department of Housing and Urban Development: Supportive Housing for the Elderly (Section 202) Finding Resolution Status - In Process Information on Universe and Population Size - Tenant move-ins during 2022. Tenant move-ins totaled six for 2022. Sample Size Information - 10% of tenant move-ins was selected for testing. A sample of two tenant move-ins were selected for testing. Identification of Repeat Finding and Finding Reference Number - N/A Criteria - Enterprise Income Verification (EIV) Tenant Master File Reports are required to be run within 90 days after the move-in information is transmitted to TRACS to confirm/validate the background history and income reported by the household. Statement of Condition - During testing of eligibility, it was noted that the Corporation did not run the income report for one tenant in a timely manner as part of the Enterprise Income Verification requirement. Cause - The Corporation did not comply with HUD's EIV compliance requirements under HUD Handbook 4350.3. Effect or Potential Effect - Income of one tenant moving into the property was not confirmed/validated using EIV reports in a timely manner. Auditor Noncompliance Code - S - Internal control deficiency Reporting Views of Responsible Officials - The Corporation agrees with the finding as reported. Context - During testing of compliance with eligibility regulations, one instance of noncompliance was noted out of a sample of two tenant files. Recommendation - The Corporation should implement internal controls to ensure compliance with HUD move-in and EIV report guidelines. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management believes adequate controls are in place to ensure substantial compliance. Training on move-in and EIV procedures is provided annually. Corrective action to be taken when staff do not comply with move-in and EIV procedures. Response Indicator - Agree Completion Date - December 31, 2023 Response - The Corporation was not in compliance with move-in and EIV guidelines as of December 31, 2022, and management will follow HUD's guidelines regarding income verification.
1. Comments on Findings and Recommendation Management acknowledges failure to comply with timely EIV Master File Reports required to be completed as part of tenant move in certification process and EIV Master File process. 2. Actions Taken or Planned The Corporation will regularly monitor and reconcile the creation and retention of background checks and Income reports as part of the move in process. Additional training was provided and corrective action was taken. Management is reviewing and revising the EIV policy. 3. Status of Corrective Actions on Prior Findings The Corporation did not remediate the prior year finding for failure to comply with timely EIV Income Reports.
FAC accepted this audit on April 4, 2022 — management decision was due October 4, 2022.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
2020 001 Finding Type: Immaterial noncompliance with major program requirements Significant deficiency in internal control over compliance None Title and CFDA Number of Federal Program 14.155 U.S. Department of Housing and Urban Development Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 207/223(f)) Finding Resolution Status In Process Information on Universe and Population Size Tenant move ins during 2020. Tenant move ins totaled eleven for 2020. Sample Size Information 10% or two, whichever is lower, of tenant move ins were selected for testing. A sample of two tenant move ins was selected for testing. Identification of Repeat Finding and Finding Reference Number 2019 001 Criteria Existing tenant searches are required to be run prior to move in and Enterprise Income Verification (EIV) Tenant Income Reports are required to be run within 90 days after the move in information is transmitted to TRACS to confirm/validate the background history and income reported by the household. Statement of Condition During testing of eligibility, it was noted that the Corporation did not run the tenant income report for two tenants in a timely manner as part of the Enterprise Income Verification requirement. Cause The Corporation did not comply with HUD's EIV compliance requirements under HUD Handbook 4350.3. Effect or Potential Effect Income of two tenants moving into the property were not confirmed/validated using EIV reports in a timely manner. Auditor Noncompliance Code S Internal Control Deficiency Reporting Views of Responsible Officials The Corporation agrees with the findings as reported. Context During testing of compliance with eligibility regulations, two instances of noncompliance were noted out of a sample of two tenant files. Recommendation The Corporation should implement internal controls to ensure compliance with HUD move in and EIV report guidelines. Reference Number Finding Questioned Costs Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management believes adequate controls are in place to ensure substantial compliance. Training on move in and EIV procedures is provided annually. Corrective action to be taken when staff do not comply with move in and EIV procedures. Response Indicator Agree Completion Date December 31, 2020 Response The Corporation was not in compliance with move in and EIV guidelines as of December 31, 2020 and management will follow HUD's guidelines regarding existing tenant searches and initiation of Master File reports by using EIV system in future periods.
Show full finding ▾Hide full finding ▴2020 001 Finding Type: Immaterial noncompliance with major program requirements Significant deficiency in internal control over compliance None Title and CFDA Number of Federal Program 14.155 U.S. Department of Housing and Urban Development Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 207/223(f)) Finding Resolution Status In Process Information on Universe and Population Size Tenant move ins during 2020. Tenant move ins totaled eleven for 2020. Sample Size Information 10% or two, whichever is lower, of tenant move ins were selected for testing. A sample of two tenant move ins was selected for testing. Identification of Repeat Finding and Finding Reference Number 2019 001 Criteria Existing tenant searches are required to be run prior to move in and Enterprise Income Verification (EIV) Tenant Income Reports are required to be run within 90 days after the move in information is transmitted to TRACS to confirm/validate the background history and income reported by the household. Statement of Condition During testing of eligibility, it was noted that the Corporation did not run the tenant income report for two tenants in a timely manner as part of the Enterprise Income Verification requirement. Cause The Corporation did not comply with HUD's EIV compliance requirements under HUD Handbook 4350.3. Effect or Potential Effect Income of two tenants moving into the property were not confirmed/validated using EIV reports in a timely manner. Auditor Noncompliance Code S Internal Control Deficiency Reporting Views of Responsible Officials The Corporation agrees with the findings as reported. Context During testing of compliance with eligibility regulations, two instances of noncompliance were noted out of a sample of two tenant files. Recommendation The Corporation should implement internal controls to ensure compliance with HUD move in and EIV report guidelines. Reference Number Finding Questioned Costs Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management believes adequate controls are in place to ensure substantial compliance. Training on move in and EIV procedures is provided annually. Corrective action to be taken when staff do not comply with move in and EIV procedures. Response Indicator Agree Completion Date December 31, 2020 Response The Corporation was not in compliance with move in and EIV guidelines as of December 31, 2020 and management will follow HUD's guidelines regarding existing tenant searches and initiation of Master File reports by using EIV system in future periods.
Condition: HUD guidelines regarding the EIV system were not followed and the EIV system reports were not utilized timely during 2020. Planned Corrective Action: Management has implemented guidelines and trainings surrounding the use of the EIV system. Management will continue to monitor the appropriate use of the EIV system. Contact person responsible for corrective action: Julie Reed, Housing Accounting Manager Anticipated Completion Date: December 31, 2021
2019-001
FAC accepted this audit on June 22, 2020 — management decision was due December 22, 2020.
2019 001 Finding Type: Immaterial noncompliance with major program requirements Significant deficiency in internal control over compliance Title and CFDA Number of Federal Program 14.155 U.S. Department of Housing and Urban Development Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 207/223(f)) Finding Resolution Status In progress Information on Universe and Population Size Tenant move ins during 2019. Tenant move ins totaled four for 2019. Sample Size Information 10% or two, whichever is lower, of tenant move ins were selected for testing. A sample of two tenant move ins was selected for testing. Identification of Repeat Finding and Finding Reference Number 2018 001 Criteria Enterprise Income Verification (EIV) Tenant Income Reports are required to be run within 90 days after the move in information is transmitted to TRACS to confirm/validate the background history and income reported by the household. Statement of Condition During testing of eligibility, it was noted that the Corporation did not run the tenant income report for two tenants in a timely manner as part of the Enterprise Income Verification requirement. Cause The Corporation did not comply with HUD's EIV compliance requirements under HUD Handbook 4350.3. Effect or Potential Effect Income of two tenants moving into the property were not confirmed/validated using EIV reports in a timely manner. Auditor Noncompliance Code S Internal control deficiency Reporting Views of Responsible Officials The Corporation agrees with the findings as reported. Context During testing of compliance with eligibility regulations, two instances of noncompliance were noted out of a sample of two tenant files. Recommendation The Corporation should implement internal controls to ensure compliance with HUD move in and EIV report guidelines.2019 001 (cont.) Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management believes adequate controls are in place to ensure substantial compliance. Training on move in and EIV procedures is provided annually. Corrective action will be taken when staff do not comply with move in and EIV procedures. Response Indicator Agree Completion Date December 31, 2019 Response The Corporation was not in compliance with move in and EIV guidelines as of December 31, 2019, and management will follow HUD's guidelines regarding tenant income reports when using the EIV system in future periods.
Show full finding ▾Hide full finding ▴2019 001 Finding Type: Immaterial noncompliance with major program requirements Significant deficiency in internal control over compliance Title and CFDA Number of Federal Program 14.155 U.S. Department of Housing and Urban Development Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 207/223(f)) Finding Resolution Status In progress Information on Universe and Population Size Tenant move ins during 2019. Tenant move ins totaled four for 2019. Sample Size Information 10% or two, whichever is lower, of tenant move ins were selected for testing. A sample of two tenant move ins was selected for testing. Identification of Repeat Finding and Finding Reference Number 2018 001 Criteria Enterprise Income Verification (EIV) Tenant Income Reports are required to be run within 90 days after the move in information is transmitted to TRACS to confirm/validate the background history and income reported by the household. Statement of Condition During testing of eligibility, it was noted that the Corporation did not run the tenant income report for two tenants in a timely manner as part of the Enterprise Income Verification requirement. Cause The Corporation did not comply with HUD's EIV compliance requirements under HUD Handbook 4350.3. Effect or Potential Effect Income of two tenants moving into the property were not confirmed/validated using EIV reports in a timely manner. Auditor Noncompliance Code S Internal control deficiency Reporting Views of Responsible Officials The Corporation agrees with the findings as reported. Context During testing of compliance with eligibility regulations, two instances of noncompliance were noted out of a sample of two tenant files. Recommendation The Corporation should implement internal controls to ensure compliance with HUD move in and EIV report guidelines.2019 001 (cont.) Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management believes adequate controls are in place to ensure substantial compliance. Training on move in and EIV procedures is provided annually. Corrective action will be taken when staff do not comply with move in and EIV procedures. Response Indicator Agree Completion Date December 31, 2019 Response The Corporation was not in compliance with move in and EIV guidelines as of December 31, 2019, and management will follow HUD's guidelines regarding tenant income reports when using the EIV system in future periods.
1. Comments on Findings and Recommendation Management acknowledges failure to comply timely income and EIV Master File Reports required to be completed as part of tenant move in certification process and EIV Master File process. 2. Actions Taken or Planned The Corporation will regularly monitor and reconcile the creation income reports as part of the move in process and EIV Master File process. Additional training will be provided, and corrective action will be taken. Management is reviewing and revising the EIV policy. 3. Status of Corrective Actions on Prior Findings The Corporation did not remediate the prior year finding, 2018 001, for failure to comply with EIV Tenant File Testing Reports.
2018-001
FAC accepted this audit on April 22, 2019 — management decision was due October 22, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 21, 2018 — management decision was due September 21, 2018.
FAC accepted this audit on April 5, 2017 — management decision was due October 5, 2017.
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