EIN: 341983355
UEI: EFMZK63RVJ64
Single Audit filed under EIN: 160906150
That audit also covers 6 related EINs: 161452557, 161660243, 222717130, 270995580, 455085747, 510646454 · unlinked EINs have no separate FAC filing
Audited by: BONADIO & CO., LLP
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 December 11, 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 June 11, 2026 (85 days ago).
What is a management decision? →Program U.S. Department of Housing and Urban Development (HUD) – Supportive Housing for Persons with Disabilities (Section 811) and Project Rental Assistance, Assistance Listing No. 14.181. Condition One tenant file was selected for testing and the following items were noted: Form HUD-50059, Owner’s Certification of Compliance with HUD’s Tenant Eligibility and Rent Procedures was not signed Move-in/move-out inspection form was not provided Lease was not signed
Show full finding ▾Hide full finding ▴Program U.S. Department of Housing and Urban Development (HUD) – Supportive Housing for Persons with Disabilities (Section 811) and Project Rental Assistance, Assistance Listing No. 14.181. Condition One tenant file was selected for testing and the following items were noted: Form HUD-50059, Owner’s Certification of Compliance with HUD’s Tenant Eligibility and Rent Procedures was not signed Move-in/move-out inspection form was not provided Lease was not signed
2024-002: Section 811, Assistance Listing No. 14.181 One tenant file was selected for testing and the following items were noted: • Form HUD-50059, Owner’s Certification of Compliance with HUD’s Tenant Eligibility and Rent Procedures was not signed • Move-in/move-out inspection form was not provided • Lease was not signed Additionally, our testing indicated that the required deposits to the replacement reserve account had not been made for the last quarter of the Corporation’s fiscal year for any tenants. Recommendation: We recommend the Corporation establish procedures and internal controls to ensure that all required documentation is maintained, and all required reserve deposits are made timely, in accordance with HUD requirements. Action Taken: Management concurs with this recommendation. Since assuming property management on June 1, 2025, ULREDC has conducted a tenant file audit. All property management staff have been properly trained to ensure compliance with certification, documentation, and inspection requirements. Missing documentation, including Form HUD-50059, income verifications, and leasing inspections, is being corrected. Replacement reserve deposits were delayed because properties were not cash flowing. As leasing stabilizes, deposits will resume and be verified once RealPage is fully active. RealPage will serve as the compliance and record-retention platform. Quarterly internal compliance reviews will be instituted to confirm file accuracy and documentation completeness.
2023-001
FAC accepted this audit on December 7, 2023 — management decision was due June 7, 2024.
Finding 2023-001 Program U.S. Department of Housing and Urban Development (HUD) – Supportive Housing for Persons with Disabilities (Section 811) and Project Rental Assistance, Assistance Listing No. 14.181. Condition One tenant file was selected for testing. However, this tenant file could not be located. As a result, the following documentation could not be located to determine eligibility, as required by HUD regulations: Form HUD-50059, Owner’s Certification of Compliance with HUD’s Tenant Eligibility and Rent Procedures, A completed and signed application, A signed lease agreement, and The move-in and move-out inspection forms. Criteria Tenant files and all required documents should be maintained as established by HUD requirements. Cause There were no procedures in place to ensure that all tenant files were properly maintained. Effect Inadequate tenant file documentation has resulted in the Corporation’s inability to comply with HUD regulations. Recommendation We recommend the Corporation to establish procedures for maintaining tenant files, including all required documents, to comply with HUD requirements for verification of tenant information, as required. Reporting Views of Responsible Officials Management agrees with the recommendation and the Corporation’s Board of Directors has made the decision to change property managing agents effective January 1, 2024. It is anticipated that the change to a new property managing agent will allow the Corporation to establish procedures to ensure all tenant files are properly maintained to comply with HUD regulations.
Show full finding ▾Hide full finding ▴Finding 2023-001 Program U.S. Department of Housing and Urban Development (HUD) – Supportive Housing for Persons with Disabilities (Section 811) and Project Rental Assistance, Assistance Listing No. 14.181. Condition One tenant file was selected for testing. However, this tenant file could not be located. As a result, the following documentation could not be located to determine eligibility, as required by HUD regulations: Form HUD-50059, Owner’s Certification of Compliance with HUD’s Tenant Eligibility and Rent Procedures, A completed and signed application, A signed lease agreement, and The move-in and move-out inspection forms. Criteria Tenant files and all required documents should be maintained as established by HUD requirements. Cause There were no procedures in place to ensure that all tenant files were properly maintained. Effect Inadequate tenant file documentation has resulted in the Corporation’s inability to comply with HUD regulations. Recommendation We recommend the Corporation to establish procedures for maintaining tenant files, including all required documents, to comply with HUD requirements for verification of tenant information, as required. Reporting Views of Responsible Officials Management agrees with the recommendation and the Corporation’s Board of Directors has made the decision to change property managing agents effective January 1, 2024. It is anticipated that the change to a new property managing agent will allow the Corporation to establish procedures to ensure all tenant files are properly maintained to comply with HUD regulations.
2023-001: Section 811, Assistance Listing No. 14.181 One tenant file was selected for testing. However, this tenant file could not be located. As a result, the following documentation could not be located to determine eligibility, as required by HUD regulations: • Form HUD-50059, Owner’s Certification of Compliance • A completed and signed application • The signed lease agreement • The move-in and move-out inspection forms Recommendation: We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Action Taken: Management agrees with the recommendation and the Corporation’s Board of Directors has made the decision to change property managing agents effective January 1, 2024. It is anticipated that the change to a new property managing agent will allow the Corporation to establish procedures to ensure all tenant files are properly maintained to comply with HUD regulations. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Seanelle Hawkins at 585-325-6530.
2022-001
FAC accepted this audit on December 28, 2022 — management decision was due June 28, 2023.
Finding 2022-001 Program U.S. Department of Housing and Urban Development (HUD) ? Supportive Housing for Persons with Disabilities (Section 811) and Project Rental Assistance, Assistance Listing No. 14.181. Condition One tenant file was selected for testing. However, this tenant file could not be located. As a result, the following documentation could not be located to determine eligibility, as required by the HUD regulations: ? Form HUD-50059, Owner?s Certification of Compliance ? A completed and signed application ? The signed lease agreement ? The move-in and move-out inspection forms Criteria Tenant files and all required documents should be maintained as established by HUD requirements. Cause There were no procedures in place to ensure that all tenant files were properly maintained. Effect Inadequate tenant file documentation has resulted in the Corporation?s inability to comply with HUD regulations. Recommendation We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Reporting Views of Responsible Officials Management agrees with the recommendation and will establish procedures with the managing agent to ensure all tenant files are maintained in accordance with HUD regulations.
Show full finding ▾Hide full finding ▴Finding 2022-001 Program U.S. Department of Housing and Urban Development (HUD) ? Supportive Housing for Persons with Disabilities (Section 811) and Project Rental Assistance, Assistance Listing No. 14.181. Condition One tenant file was selected for testing. However, this tenant file could not be located. As a result, the following documentation could not be located to determine eligibility, as required by the HUD regulations: ? Form HUD-50059, Owner?s Certification of Compliance ? A completed and signed application ? The signed lease agreement ? The move-in and move-out inspection forms Criteria Tenant files and all required documents should be maintained as established by HUD requirements. Cause There were no procedures in place to ensure that all tenant files were properly maintained. Effect Inadequate tenant file documentation has resulted in the Corporation?s inability to comply with HUD regulations. Recommendation We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Reporting Views of Responsible Officials Management agrees with the recommendation and will establish procedures with the managing agent to ensure all tenant files are maintained in accordance with HUD regulations.
2022-001: Section 811, Assistance Listing No. 14.181 One tenant file was selected for testing. However, this tenant file could not be located. As a result, the following documentation could not be located to determine eligibility, as required by the HUD regulations: ? Form HUD-50059, Owner?s Certification of Compliance ? A completed and signed application ? The signed lease agreement ? The move-in and move-out inspection forms Recommendation: We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Action Taken: Management agrees with the recommendation and will establish procedures with the managing agent to ensure all tenant files are maintained in accordance with HUD regulations.
2021-001
FAC accepted this audit on September 13, 2021 — management decision was due March 13, 2022.
Finding 2021-001 Program U.S. Department of Housing and Urban Development (HUD) ? Supportive Housing for Persons with Disabilities (Section 811) and Project Rental Assistance, CFDA No. 14.181 Condition The March 31, 2021 surplus cash available was not deposited to the residual receipts account for the Corporation within 60 days after year-end. Criteria The HUD regulatory agreement states all surplus cash available at the end of an annual fiscal period must be deposited in the residual receipts account within 60 days after the end of the annual fiscal period in which the receipts were generated. Effect Failure to comply with the required residual receipt deposit timeline is an instance of noncompliance with the regulatory agreement. Recommendation We recommend the Corporation establish procedures to ensure surplus cash is deposited to the residual receipts account on a timely basis. Reporting Views of Responsible Officials Management agrees with the condition and will establish procedures to ensure surplus cash is deposited on a timely basis in accordance with the regulatory agreement. Dr. Seanelle Hawkins, CEO, will assume responsibility for implementation by March 31, 2022.
Show full finding ▾Hide full finding ▴Finding 2021-001 Program U.S. Department of Housing and Urban Development (HUD) ? Supportive Housing for Persons with Disabilities (Section 811) and Project Rental Assistance, CFDA No. 14.181 Condition The March 31, 2021 surplus cash available was not deposited to the residual receipts account for the Corporation within 60 days after year-end. Criteria The HUD regulatory agreement states all surplus cash available at the end of an annual fiscal period must be deposited in the residual receipts account within 60 days after the end of the annual fiscal period in which the receipts were generated. Effect Failure to comply with the required residual receipt deposit timeline is an instance of noncompliance with the regulatory agreement. Recommendation We recommend the Corporation establish procedures to ensure surplus cash is deposited to the residual receipts account on a timely basis. Reporting Views of Responsible Officials Management agrees with the condition and will establish procedures to ensure surplus cash is deposited on a timely basis in accordance with the regulatory agreement. Dr. Seanelle Hawkins, CEO, will assume responsibility for implementation by March 31, 2022.
2021-001: Section 811, CFDA 14.181 The March 31, 2021 surplus cash available was not deposited to the residual receipts account for the Corporation within 60 days after year-end. Recommendation: The auditors recommended the Corporation establish procedures to ensure surplus cash is deposited to the residual receipts account on a timely basis. Action Taken: Management agrees with the condition and will establish procedures to ensure surplus cash is deposited on a timely basis in accordance with the regulatory agreement.
Finding 2021-002 Program U.S. Department of Housing and Urban Development (HUD) ? Supportive Housing for Persons with Disabilities (Section 811) and Project Rental Assistance, CFDA No. 14.181. Condition For one tenant selected for tenant testing, the tenant?s file, lease agreement, and HUD-5005 Owner?s Certification of Compliance with HUD?s Tenant Eligibility and Rent Procedures form could not be located, as required by the HUD Regulatory Agreement. Criteria Tenant files should be maintained as established by HUD requirements. Effect Failure to comply with maintenance of tenant files is an instance of noncompliance with the regulatory agreement. Recommendation We recommend the Corporation establish procedures for maintaining the tenant file, as required. Reporting Views of Responsible Officials Management agrees with the condition and will establish procedures to ensure all tenant lease agreements are maintained in accordance with the regulatory agreement. Dr. Seanelle Hawkins, CEO, will assume responsibility for implementation by March 31, 2022.
Show full finding ▾Hide full finding ▴Finding 2021-002 Program U.S. Department of Housing and Urban Development (HUD) ? Supportive Housing for Persons with Disabilities (Section 811) and Project Rental Assistance, CFDA No. 14.181. Condition For one tenant selected for tenant testing, the tenant?s file, lease agreement, and HUD-5005 Owner?s Certification of Compliance with HUD?s Tenant Eligibility and Rent Procedures form could not be located, as required by the HUD Regulatory Agreement. Criteria Tenant files should be maintained as established by HUD requirements. Effect Failure to comply with maintenance of tenant files is an instance of noncompliance with the regulatory agreement. Recommendation We recommend the Corporation establish procedures for maintaining the tenant file, as required. Reporting Views of Responsible Officials Management agrees with the condition and will establish procedures to ensure all tenant lease agreements are maintained in accordance with the regulatory agreement. Dr. Seanelle Hawkins, CEO, will assume responsibility for implementation by March 31, 2022.
2021-002: Section 811, CFDA 14.181 For one tenant selected for tenant testing, the tenant?s file, lease agreement, and HUD-5005 Owner?s Certification of Compliance with HUD?s Tenant Eligibility and Rent Procedures form could not be located, as required by the HUD Regulatory Agreement. Recommendation: The auditors recommended the Corporation establish procedures for maintaining the tenant file, as required. Action Taken: Management agrees with the condition and will establish procedures to ensure all tenant lease agreements are maintained in accordance with the regulatory agreement.
FAC accepted this audit on July 19, 2020 — management decision was due January 19, 2021.
FAC accepted this audit on July 16, 2019 — management decision was due January 16, 2020.
FAC accepted this audit on July 8, 2018 — management decision was due January 8, 2019.
FAC accepted this audit on September 19, 2017 — management decision was due March 19, 2018.
FAC accepted this audit on September 13, 2016 — management decision was due March 13, 2017.
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