EIN: 311358128
UEI: QXQTMXKP7K34
Audited by: PLANTE & MORAN, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 24, 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 24, 2026 (53 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.
FAC accepted this audit on April 23, 2023 — management decision was due October 23, 2023.
2022 001 Finding Type: Immaterial noncompliance with major program requirements Significant deficiency in internal control over compliance 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 Resolved Information on Universe and Population Size Universe is the HUD required deposits to the replacement reserve account and the population is all 12 deposits, as required by HUD. Sample Size Information 12 All deposits required to be made into the replacement reserve account Identification of Repeat Finding and Finding Reference Number N/A Criteria The Corporation should have made 9 monthly deposits of $1,350 and 3 monthly deposits of $10,583 into the reserve for replacements account as required by the regulatory agreement. Statement of Condition The Corporation failed to make the required reserve for replacements deposits in 2022. Cause The Corporation did not have funds available to comply with the cash requirements of the reserve for replacement account as specified by HUD's approved and required deposits to the regulatory agreement. Effect or Potential Effect The replacement reserve account was underfunded in the current fiscal year by $31,749. Auditor Noncompliance Code N Reserve for replacements deposits Reporting Views of Responsible Officials The Corporation agrees with the finding as reported. Context During testing of compliance with cash funding requirements of the replacement reserve account, an instance of noncompliance was noted as three required monthly payments were not made during 2022. The Corporation made a deposit that included $31,749 to properly fund the replacement reserve for the deposits that were not made during 2022. Recommendation All required deposits should be made in accordance with the regulatory agreement and HUD approved changes to the required monthly deposits. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management should make the required reserve for replacements deposits in the current fiscal year. Response Indicator Agree Completion Date February 7, 2023 Response Management acknowledges and agrees that the Corporation was not in compliance with the replacement reserve monthly deposit requirements at December 31, 2022, and management will follow HUD's guidelines and requirement for replacement reserve monthly deposits. The Corporation was not able to make the required deposits because the subsidy payments for the rent increase, which the increased deposit was based, were not received until January 2023.
Show full finding ▾Hide full finding ▴2022 001 Finding Type: Immaterial noncompliance with major program requirements Significant deficiency in internal control over compliance 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 Resolved Information on Universe and Population Size Universe is the HUD required deposits to the replacement reserve account and the population is all 12 deposits, as required by HUD. Sample Size Information 12 All deposits required to be made into the replacement reserve account Identification of Repeat Finding and Finding Reference Number N/A Criteria The Corporation should have made 9 monthly deposits of $1,350 and 3 monthly deposits of $10,583 into the reserve for replacements account as required by the regulatory agreement. Statement of Condition The Corporation failed to make the required reserve for replacements deposits in 2022. Cause The Corporation did not have funds available to comply with the cash requirements of the reserve for replacement account as specified by HUD's approved and required deposits to the regulatory agreement. Effect or Potential Effect The replacement reserve account was underfunded in the current fiscal year by $31,749. Auditor Noncompliance Code N Reserve for replacements deposits Reporting Views of Responsible Officials The Corporation agrees with the finding as reported. Context During testing of compliance with cash funding requirements of the replacement reserve account, an instance of noncompliance was noted as three required monthly payments were not made during 2022. The Corporation made a deposit that included $31,749 to properly fund the replacement reserve for the deposits that were not made during 2022. Recommendation All required deposits should be made in accordance with the regulatory agreement and HUD approved changes to the required monthly deposits. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management should make the required reserve for replacements deposits in the current fiscal year. Response Indicator Agree Completion Date February 7, 2023 Response Management acknowledges and agrees that the Corporation was not in compliance with the replacement reserve monthly deposit requirements at December 31, 2022, and management will follow HUD's guidelines and requirement for replacement reserve monthly deposits. The Corporation was not able to make the required deposits because the subsidy payments for the rent increase, which the increased deposit was based, were not received until January 2023.
Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in 2022, as required by HUD. Planned Corrective Action: The Corporation was not able to make the required deposits because the subsidy payments for the rent increase, which the increased deposit was based, were not received until January 2023. The Corporation made a deposit that included $31,749 to properly fund the replacement reserve for the deposits that were not made during 2022. Contact person responsible for corrective action: Julie Reed, Housing Accounting Manager Anticipated Completion Date: February 7, 2023
FAC accepted this audit on March 31, 2022 — management decision was due October 1, 2022.
FAC accepted this audit on April 21, 2021 — management decision was due October 21, 2021.
2020 001 Finding Type: Immaterial noncompliance with major program requirements Significant deficiency in internal control over compliance 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 The Corporation was subject to one Real Estate Assessment Center (REAC) physical inspection during 2020. Sample Size Information N/A Not determined via a sampling method Identification of Repeat Finding and Finding Reference Number N/A Not a repeat finding Criteria The HUD regulatory agreement requires the property to be maintained in good repair and condition. Statement of Condition On March 6, 2020, the Corporation had a Real Estate Assessment Center (REAC) physical inspection at the property and received a rating of 43c. Cause There are several repairs that need to be completed through the building in order for the Corporation to be in compliance with the requirements of the regulatory agreement. Effect or Potential Effect As a result of the inspection, the Corporation was in violation of its regulatory agreement with HUD. Auditor Noncompliance Code I Failure to maintain the property/open physical inspection(s) Reporting Views of Responsible Officials The Corporation agrees with the finding as reported. Context During testing for compliance with the HUD Regulatory Agreement, one instance of a failing REAC physical inspection rating was noted. Recommendation All required repairs should be made in accordance with the REAC inspection and the regulatory agreement. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation should implement procedures to ensure the property is in good repair and condition to remain in compliance with the regulatory agreement with HUD. All repairs identified in the REAC inspection report should be made prior to the next scheduled inspection. Response Indicator Agree Completion Date December 31, 2020 Response Management acknowledges noncompliance in the current fiscal year and has addressed all of the health and safety issues as of December 31, 2020.
Show full finding ▾Hide full finding ▴2020 001 Finding Type: Immaterial noncompliance with major program requirements Significant deficiency in internal control over compliance 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 The Corporation was subject to one Real Estate Assessment Center (REAC) physical inspection during 2020. Sample Size Information N/A Not determined via a sampling method Identification of Repeat Finding and Finding Reference Number N/A Not a repeat finding Criteria The HUD regulatory agreement requires the property to be maintained in good repair and condition. Statement of Condition On March 6, 2020, the Corporation had a Real Estate Assessment Center (REAC) physical inspection at the property and received a rating of 43c. Cause There are several repairs that need to be completed through the building in order for the Corporation to be in compliance with the requirements of the regulatory agreement. Effect or Potential Effect As a result of the inspection, the Corporation was in violation of its regulatory agreement with HUD. Auditor Noncompliance Code I Failure to maintain the property/open physical inspection(s) Reporting Views of Responsible Officials The Corporation agrees with the finding as reported. Context During testing for compliance with the HUD Regulatory Agreement, one instance of a failing REAC physical inspection rating was noted. Recommendation All required repairs should be made in accordance with the REAC inspection and the regulatory agreement. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation should implement procedures to ensure the property is in good repair and condition to remain in compliance with the regulatory agreement with HUD. All repairs identified in the REAC inspection report should be made prior to the next scheduled inspection. Response Indicator Agree Completion Date December 31, 2020 Response Management acknowledges noncompliance in the current fiscal year and has addressed all of the health and safety issues as of December 31, 2020.
Condition: The Corporation had a Real Estate Assessment Center (REAC) physical inspection at the property and received a rating of 43c. As a result of the inspection, the Corporation was in violation of its Regulatory Agreement with HUD. Planned Corrective Action: Management promptly corrected all exigent health and safety items. Repairs were completed throughout the building in order to ensure compliance with the requirements of the Regulatory Agreement. Contact person responsible for corrective action: Bertha Garrett Frazier, Regional Housing Director Anticipated Completion Date: December 31, 2020
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
FAC accepted this audit on March 30, 2019 — management decision was due September 30, 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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