EIN: 311361781
UEI: ZHDNQN2SUDD4
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 29, 2024. 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 29, 2024 (672 days ago).
What is a management decision? →Finding Type - Immaterial noncompliance with major program requirements None Title and Assistance Listing Number of Federal Program - 14.157 Supportive Housing for the Elderly (Section 202) Finding Resolution Status - None Information on Universe and Population Size - The Corporation had 9 move-ins during the period under audit. Sample Size Information - A sample size of 2 was selcted for verification that individuals were selected for admission from the waiting list in the approporiate order. Identification of Repeat Finding and Finding Reference Number - N/A Criteria - HUD requires the Corporation select participants from the waiting list in accordance with its admission policies and maintain documentation which shows that, at the time of admission, the participant was selcted in the appropriate order based on their position on the waiting list. Statement of Condition - The Corporation was unable to provide sufficient documentation to verify that one of the participants selected for admission was selcted in the appropriate order based on their position on the waiting list. Cause - The Corporation failed to maintain sufficient documentation as to why applicants positioned ahead of the sample were not selected for admission prior to our sample. Effect or Potential Effect - The Corporation was unable to sufficiently support that the applicant was selected from the waiting list in the appropriate order in accordance with admission policies. Auditor Noncompliance Code - Z - Other Recommendation - Appropriate documentaiton should be maintained regarding the order of selection of applicants from the waiting list. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management acknowledges the lack of sufficient supporting documentation and has taken measures to improve their documentation process surrounding the selection of applicants from the waiting list. Response Indicator - Agree Completion Date - December 31, 2023 Response - Management has taken measures to improve their documentation process surrounding the selection of applicants from the waiting list.
Show full finding ▾Hide full finding ▴Finding Type - Immaterial noncompliance with major program requirements None Title and Assistance Listing Number of Federal Program - 14.157 Supportive Housing for the Elderly (Section 202) Finding Resolution Status - None Information on Universe and Population Size - The Corporation had 9 move-ins during the period under audit. Sample Size Information - A sample size of 2 was selcted for verification that individuals were selected for admission from the waiting list in the approporiate order. Identification of Repeat Finding and Finding Reference Number - N/A Criteria - HUD requires the Corporation select participants from the waiting list in accordance with its admission policies and maintain documentation which shows that, at the time of admission, the participant was selcted in the appropriate order based on their position on the waiting list. Statement of Condition - The Corporation was unable to provide sufficient documentation to verify that one of the participants selected for admission was selcted in the appropriate order based on their position on the waiting list. Cause - The Corporation failed to maintain sufficient documentation as to why applicants positioned ahead of the sample were not selected for admission prior to our sample. Effect or Potential Effect - The Corporation was unable to sufficiently support that the applicant was selected from the waiting list in the appropriate order in accordance with admission policies. Auditor Noncompliance Code - Z - Other Recommendation - Appropriate documentaiton should be maintained regarding the order of selection of applicants from the waiting list. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management acknowledges the lack of sufficient supporting documentation and has taken measures to improve their documentation process surrounding the selection of applicants from the waiting list. Response Indicator - Agree Completion Date - December 31, 2023 Response - Management has taken measures to improve their documentation process surrounding the selection of applicants from the waiting list.
Finding Number: 2023-001 Condition: The Corporation was unable to provide sufficient documentation to verify that one of the participants selected for admission was selected in the appropriate order based on their position on the waiting list. Planned Corrective Action: Management has taken measures to improve their documentation process surrounding the selection of applicants from the waiting list. Contact person responsible for corrective action: Jill Kolb, Vice President – Housing Accounting Anticipated Completion Date: December 31, 2023
FAC accepted this audit on December 18, 2022 — management decision was due June 18, 2023.
FAC accepted this audit on October 3, 2021 — management decision was due April 3, 2022.
FAC accepted this audit on September 27, 2020 — management decision was due March 27, 2021.
FAC accepted this audit on October 17, 2019 — management decision was due April 17, 2020.
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 Finding Resolution Status ? Resolved Information on Universe and Population Size EIV Master Files, which are run monthly and quarterly. Sample Size Information Selected one month for EIV Master File testing. Identification of Repeat Finding and Finding Reference Number N/A Criteria HUD Handbook 4350.3 Chapter 3 Eligibility, Chapter 9 EIV Regulations and HUD Notices 2012 111 require EIV Master File reports to be run both monthly and quarterly and maintained by the property. Exceptions that are reported on EIV Master File reports are required to be followed up on and resolved within 30 days. Statement of Condition During EIV Master File testing, it was noted that the Corporation did not follow up on exceptions returned by the reports. Cause The Corporation is not routinely following HUD regulations requiring the use of the EIV system for tenants. Effect or Potential Effect Discrepancies in income reporting by tenants or errors made by management in calculation of certifications may occur by not utilizing the EIV system for verification as required. Auditor Noncompliance Code S Internal Control Deficiency Reporting Views of Responsible Officials The Corporation agrees with the finding as reported. Context During testing of EIV Master Files, we noted that the property failed to follow up on and resolve exceptions returned by the reports within the EIV Master Files. Recommendation The Corporation should strengthen internal controls to ensure compliance with EIV compliance requirements under HUD Handbook 4350.3 Chapter 9. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management believes adequate controls are in place to ensure substantial compliance. Continuous training on EIV procedures is provided. Corrective action is to be taken when staff do not comply with EIV procedures. Response Indicator ? Agree Completion Date August 31, 2019 Response Management has strengthened internal controls to ensure they are following HUD's guidelines regarding exception follow up of EIV Master File reports.
Show full finding ▾Hide full finding ▴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 Finding Resolution Status ? Resolved Information on Universe and Population Size EIV Master Files, which are run monthly and quarterly. Sample Size Information Selected one month for EIV Master File testing. Identification of Repeat Finding and Finding Reference Number N/A Criteria HUD Handbook 4350.3 Chapter 3 Eligibility, Chapter 9 EIV Regulations and HUD Notices 2012 111 require EIV Master File reports to be run both monthly and quarterly and maintained by the property. Exceptions that are reported on EIV Master File reports are required to be followed up on and resolved within 30 days. Statement of Condition During EIV Master File testing, it was noted that the Corporation did not follow up on exceptions returned by the reports. Cause The Corporation is not routinely following HUD regulations requiring the use of the EIV system for tenants. Effect or Potential Effect Discrepancies in income reporting by tenants or errors made by management in calculation of certifications may occur by not utilizing the EIV system for verification as required. Auditor Noncompliance Code S Internal Control Deficiency Reporting Views of Responsible Officials The Corporation agrees with the finding as reported. Context During testing of EIV Master Files, we noted that the property failed to follow up on and resolve exceptions returned by the reports within the EIV Master Files. Recommendation The Corporation should strengthen internal controls to ensure compliance with EIV compliance requirements under HUD Handbook 4350.3 Chapter 9. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management believes adequate controls are in place to ensure substantial compliance. Continuous training on EIV procedures is provided. Corrective action is to be taken when staff do not comply with EIV procedures. Response Indicator ? Agree Completion Date August 31, 2019 Response Management has strengthened internal controls to ensure they are following HUD's guidelines regarding exception follow up of EIV Master File reports.
1.Comments on Findings and Recommendation Management acknowledged failure to comply with EIV Master File Report requirements which require that an exception must be followed up within 30 days. 2.Actions Taken or Planned The Corporation will regularly follow up on any exceptions noted in the EIV Master File reports. Corrective action was taken as management has reviewed and revised the EIV policy. 3.Status of Corrective Actions on Prior Findings N/A No prior year findings.
FAC accepted this audit on November 4, 2018 — management decision was due May 4, 2019.
FAC accepted this audit on November 1, 2017 — management decision was due May 1, 2018.
FAC accepted this audit on November 15, 2016 — management decision was due May 15, 2017.
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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