EIN: 311401441
UEI: ZXU2K61M8JG3
Audited by: PLANTE & MORAN, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 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 (50 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 24, 2024 — management decision was due October 24, 2024.
FAC accepted this audit on April 3, 2023 — management decision was due October 3, 2023.
FAC accepted this audit on March 31, 2022 — management decision was due October 1, 2022.
2021 001 Finding Type: Immaterial noncompliance with major program requirements Significant deficiency in internal control over compliance None Title and CFDA Number of Federal Program 14.157 U.S. Department of Housing and Urban Development: Supportive Housing for the Elderly (Section 202). Finding Resolution Status In progress Information on Universe and Population Size Tenant move ins during 2021. Tenant move ins totaled two for 2021. 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: None 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 Existing Tenant Search 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 2021 001 (Continued) 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. Reference Number Finding Questioned Costs Response Indicator Agree Completion Date December 31, 2021 Response The Corporation was not in compliance with move in and EIV guidelines as of December 31, 2021, and management will follow HUD's guidelines regarding existing tenant searches and income verification. "
Show full finding ▾Hide full finding ▴2021 001 Finding Type: Immaterial noncompliance with major program requirements Significant deficiency in internal control over compliance None Title and CFDA Number of Federal Program 14.157 U.S. Department of Housing and Urban Development: Supportive Housing for the Elderly (Section 202). Finding Resolution Status In progress Information on Universe and Population Size Tenant move ins during 2021. Tenant move ins totaled two for 2021. 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: None 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 Existing Tenant Search 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 2021 001 (Continued) 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. Reference Number Finding Questioned Costs Response Indicator Agree Completion Date December 31, 2021 Response The Corporation was not in compliance with move in and EIV guidelines as of December 31, 2021, and management will follow HUD's guidelines regarding existing tenant searches and income verification. "
Condition: HUD guidelines regarding the EIV system were not followed and the EIV system reports were not utilized timely during 2021. 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, 2022
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
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 14.157 Supportive Housing for the Elderly Finding Resolution Status In progress Information on Universe and Population Size Tenant move ins during 2019. Tenant move ins totaled 10 for 2019. Sample Size Information A sample of two tenant move ins was selected for testing. 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 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 one tenant in a timely manner as part of the Enterprise Income Verification (EIV) 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. 2019 001 (Continued) Recommendation The Corporation should implement internal controls to ensure compliance with HUD 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 EIV procedures is provided annually. Corrective action to be taken when staff do not comply with EIV procedures. Response Indicator Agree Completion Date December 31, 2019 Response The Corporation was not in compliance with the EIV guidelines as of December 31, 2019, and management will follow HUD's guidelines regarding initiation of tenant income reports by using the EIV system in future periods to correct noncompliance.
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 14.157 Supportive Housing for the Elderly Finding Resolution Status In progress Information on Universe and Population Size Tenant move ins during 2019. Tenant move ins totaled 10 for 2019. Sample Size Information A sample of two tenant move ins was selected for testing. 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 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 one tenant in a timely manner as part of the Enterprise Income Verification (EIV) 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. 2019 001 (Continued) Recommendation The Corporation should implement internal controls to ensure compliance with HUD 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 EIV procedures is provided annually. Corrective action to be taken when staff do not comply with EIV procedures. Response Indicator Agree Completion Date December 31, 2019 Response The Corporation was not in compliance with the EIV guidelines as of December 31, 2019, and management will follow HUD's guidelines regarding initiation of tenant income reports by using the EIV system in future periods to correct noncompliance.
1. Comments on Findings and Recommendation Management acknowledges failure to comply with timely EIV Income Reports required to be completed as part of tenant move in and certification process. 2. Actions Taken or Planned The Corporation will regularly monitor and reconcile the creation and retention of Income Reports as part of the EIV 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 correct the deficiencies related to EIV compliance in 2019.
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 20, 2018 — management decision was due September 20, 2018.
FAC accepted this audit on April 5, 2017 — management decision was due October 5, 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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