EIN: 341759315
UEI: JDNKB5LCYPS3
Audited by: Eide Bailly LLP
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 February 28, 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 August 28, 2025 (369 days ago).
What is a management decision? →The employee responsible for maintaining the documentation in the tenant files was terminated in December 2024 due to an allegation that the employee was falsifying the documentation in the tenant files. Management removed all questionable documentation from the tenant files, re-certified any affected tenants and obtained the required documentation for the tenant files prior to the conclusion of the October 31, 2024 audit. The testing of the updated tenant files noted no noncompliance related to eligibility documentation and no rent adjustments related to any of the affected recertifications. Cause: The Project's procedures did not consistently ensure that tenant files contained the required documentation supporting tenant eligibility. Effect: The tenant files did not contain the required documentation supporting tenant eligibility at the time of the move-in or recertification. The tenant files were updated with the required documentation subsequent to year-end and prior to the conclusion of the audit. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of 4 out of 17 tenants were selected for testing. Repeat Finding from Prior Year: No Recommendation: We recommend that management modify and strengthen its current policies and procedures to ensure that eligibility verification procedures are occurring and properly documented. Views of Responsible Officials and Planned Corrective Actions: See Separate Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2024-001 Program: Supportive Housing for Persons with Disabilities Federal Financial Assistance Listing: 14.181 Federal Grantor: Department of Housing and Urban Development Compliance Requirement: Eligibility Type of Finding: Material Weakness and Non-compliance Criteria: 24 CFR section 891.410 states that the owner is responsible for annually reexamining incomes of households occupying assisted units and make appropriate adjustments to the tenant payment and the project rental assistance payment. Assistance applicants shall submit signed consent forms upon initial application and at reexamination. Condition: The employee responsible for maintaining the documentation in the tenant files was terminated in December 2024 due to an allegation that the employee was falsifying the documentation in the tenant files. Management removed all questionable documentation from the tenant files, re-certified any affected tenants and obtained the required documentation for the tenant files prior to the conclusion of the October 31, 2024 audit. The testing of the updated tenant files noted no noncompliance related to eligibility documentation and no rent adjustments related to any of the affected recertifications. Cause: The Project's procedures did not consistently ensure that tenant files contained the required documentation supporting tenant eligibility. Effect: The tenant files did not contain the required documentation supporting tenant eligibility at the time of the move-in or recertification. The tenant files were updated with the required documentation subsequent to year-end and prior to the conclusion of the audit. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of 4 out of 17 tenants were selected for testing. Repeat Finding from Prior Year: No Recommendation: We recommend that management modify and strengthen its current policies and procedures to ensure that eligibility verification procedures are occurring and properly documented. Views of Responsible Officials and Planned Corrective Actions: See Separate Corrective Action Plan.
Corrective Action Taken: Management notified Eide Bailly of the alleged fraud prior to the start of fieldwork for the October 31, 2024 audit. Management removed all questionable documentation from the tenant files, re-certified any affected tenants and obtained the required documentation for the tenant files prior to the conclusion of the October 31, 2024 audit. Management has also strengthened the controls over the tenant files to ensure that proper documentation is maintained in the tenant files. The Director of Programs is now reviewing the documents in every tenant file at the time of move-in or annual recertification. Name of Contact Person: Julie Sparks, Executive Director, 330-455-9100 Completion Date: February 6, 2024
FAC accepted this audit on February 7, 2024 — management decision was due August 7, 2024.
FAC accepted this audit on January 24, 2023 — management decision was due July 24, 2023.
FAC accepted this audit on January 23, 2022 — management decision was due July 23, 2022.
FAC accepted this audit on January 27, 2021 — management decision was due July 27, 2021.
FAC accepted this audit on January 24, 2020 — management decision was due July 24, 2020.
FAC accepted this audit on February 15, 2019 — management decision was due August 15, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 18, 2018 — management decision was due July 18, 2018.
FAC accepted this audit on February 2, 2017 — management decision was due August 2, 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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