EIN: 363025975
UEI: MS2SJZWZUKM5
Audited by: Grieco & Adelman LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 19, 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 February 19, 2027 (172 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
Questioned Costs $0
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Continuing education was completed at the end of 2024 for employee training and updating procedures for reviewing tenant files.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
QUESTIONED COSTS $150,076
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Deposit will be made as part of the 2023 cash calculation
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
Current pension statement was not available at the time the tenant income was calculated. Cause: The tenant benefit statement provided to calculate tenant income was not a current statement. Effect: Tenant rent was improperly calculated to be $4 per month higher than it should have been.
Show full finding ▾Hide full finding ▴Criteria: Incorrect pension amount was used to calculate tenant income. Condition: Current pension statement was not available at the time the tenant income was calculated. Cause: The tenant benefit statement provided to calculate tenant income was not a current statement. Effect: Tenant rent was improperly calculated to be $4 per month higher than it should have been.
Finding No. 2022-1: Incorrect pension amount was used to calculate tenant income. Action Taken: Interim Form 50059 was calculated using corrected amounts. Notice was delivered to the tenant of the change in rent.
FAC accepted this audit on May 15, 2022 — management decision was due November 15, 2022.
Net Social Security benefits were used to calculate tenant income. Cause: The tenant has a deduction from their monthly benefit. The reduced benefit was disclosed on the statement the tenant provided and was used to calculate tenant income and rent. Effect: Tenant rent was improperly calculated to be $51 per month lower than it should have been. Recommendation: Recompute and submit corrected Form 50059. Management?s View: Management agrees with the finding. See corrective action plan for detailed description of management?s plan to correct the finding. Population and sample size: Number Dollars Population 107 $2,090,352 Sample 22 429,792 Not in compliance 2 362 Questioned costs $ 306
Show full finding ▾Hide full finding ▴Finding No. 2021-1: Section 8, CDFA 14.195 Criteria: Gross Social Security benefits should be used to calculate tenant income. Condition: Net Social Security benefits were used to calculate tenant income. Cause: The tenant has a deduction from their monthly benefit. The reduced benefit was disclosed on the statement the tenant provided and was used to calculate tenant income and rent. Effect: Tenant rent was improperly calculated to be $51 per month lower than it should have been. Recommendation: Recompute and submit corrected Form 50059. Management?s View: Management agrees with the finding. See corrective action plan for detailed description of management?s plan to correct the finding. Population and sample size: Number Dollars Population 107 $2,090,352 Sample 22 429,792 Not in compliance 2 362 Questioned costs $ 306
Action Taken: Interim Form 50059 was calculated using corrected amounts. Notice was delivered to the tenant of the change in rent.
Medical expenses were deducted without proper supporting documents. Cause: The tenant included expenses in their application. No supporting documents were supplied, however the medical expenses were included in tenant rent calculation. Effect: Tenant rent was improperly calculated to be $28 lower that it should be. Recommendation: Recompute and submit corrected Form 50059. Management?s View: Management agrees with the finding. See corrective action plan for detailed description of management?s plan to correct the finding. Population and sample size: Number Dollars Population 107 $2,090,352 Sample 22 429,792 Not in compliance 2 362 Questioned costs $ 56
Show full finding ▾Hide full finding ▴Criteria: Medical expenses should be substantiated by supporting documents. Condition: Medical expenses were deducted without proper supporting documents. Cause: The tenant included expenses in their application. No supporting documents were supplied, however the medical expenses were included in tenant rent calculation. Effect: Tenant rent was improperly calculated to be $28 lower that it should be. Recommendation: Recompute and submit corrected Form 50059. Management?s View: Management agrees with the finding. See corrective action plan for detailed description of management?s plan to correct the finding. Population and sample size: Number Dollars Population 107 $2,090,352 Sample 22 429,792 Not in compliance 2 362 Questioned costs $ 56
Action Taken: Interim Form 50059 was calculated using corrected amounts. Notice was delivered to the tenant of the change in rent.
T. E. Brown Apartments failed to deposit surplus cash into residual receipts Account. Cause: T. E. Brown did not receive a waiver from HUD for the deposit and failed to make the deposit. Effect: Residual receipts are underfunded. Recommendation: Deposit funds in residual receipts. Management?s View: Management agrees with the finding. See corrective action plan for detailed description of management?s plan to correct the finding. Questions Costs $ 187,358
Show full finding ▾Hide full finding ▴Finding No. 2021-3: Section 8, CDFA 14.195 Criteria: Surplus cash is required to be deposited into the residual receipts account within ninety days of the fiscal year end. Condition: T. E. Brown Apartments failed to deposit surplus cash into residual receipts Account. Cause: T. E. Brown did not receive a waiver from HUD for the deposit and failed to make the deposit. Effect: Residual receipts are underfunded. Recommendation: Deposit funds in residual receipts. Management?s View: Management agrees with the finding. See corrective action plan for detailed description of management?s plan to correct the finding. Questions Costs $ 187,358
Action Taken: Deposit will be made as part of 2021 cash calculation.
FAC accepted this audit on September 22, 2020 — management decision was due March 22, 2021.
Three tenant move-in files did not have existing tenant searches. Cause: No documentation was maintained in the tenant file regarding existing tenant search. Effect: Tenant may have received multiple subsidies. Recommendation: Perform and document existing tenant search. Management?s View: Management agrees with the finding. See corrective action plan for detailed description of management?s plan to correct the finding. Population and sample size: Number Dollars Population 16 $ 25,120 Sample 16 25,120 Not in compliance 3 4,710 Questioned costs $ 0
Show full finding ▾Hide full finding ▴Finding No. 2019-1: Section 8, CDFA 14.195 Criteria: An EIV Existing tenant search must be performed on all tenant move-ins. Condition: Three tenant move-in files did not have existing tenant searches. Cause: No documentation was maintained in the tenant file regarding existing tenant search. Effect: Tenant may have received multiple subsidies. Recommendation: Perform and document existing tenant search. Management?s View: Management agrees with the finding. See corrective action plan for detailed description of management?s plan to correct the finding. Population and sample size: Number Dollars Population 16 $ 25,120 Sample 16 25,120 Not in compliance 3 4,710 Questioned costs $ 0
Finding No. 2019-1: Missing EIV Existing Tenant Search reports missing from three tenant move-in files. Action Taken: EIV Existing Tenant Searches completed and documented in tenant files.
Net social security benefits were used to compute income and medicare premiums were omitted from medical expenses in two move-in files. Cause: Tenant provided documents only provided net benefits. A review of the 90 days reports showed gross benefits and medicare premiums. Effect: Tenant rents for both tenants were computed incorrectly. Recommendation: Recompute and submit corrected Form 50059. Management?s View: Management agrees with the finding. See corrective action plan for detailed description of management?s plan to correct the finding. Population and sample size: Number Dollars Population 16 $ 25,120 Sample 16 25,120 Not in compliance 2 3,140 Questioned costs
Show full finding ▾Hide full finding ▴Criteria: Gross social security benefits should be used to compute income. Medicare premiums should be included in medical expenses. Condition: Net social security benefits were used to compute income and medicare premiums were omitted from medical expenses in two move-in files. Cause: Tenant provided documents only provided net benefits. A review of the 90 days reports showed gross benefits and medicare premiums. Effect: Tenant rents for both tenants were computed incorrectly. Recommendation: Recompute and submit corrected Form 50059. Management?s View: Management agrees with the finding. See corrective action plan for detailed description of management?s plan to correct the finding. Population and sample size: Number Dollars Population 16 $ 25,120 Sample 16 25,120 Not in compliance 2 3,140 Questioned costs
Finding No. 2019-02: Gross social security benefits should be used to compute tenant income and Medicare premiums should be included in tenant medical expenses.(2 files) Action Taken: Interim Forms 50059 were calculated using corrected amounts. Notice was delivered to tenants of changes in rent.
Tenant?s supplemental security income benefits were not included in tenant income. Cause: The tenant failed to provide information regarding their supplemental security benefits. The EIV income report provided the information, however it was not reconciled to the tenant provided information. Effect: Tenant rent was computed to be $18 less per month. Additionally, the required security deposit was also computed to be $18 less. Recommendation: Recompute and submit corrected Form 50059. Management?s View: Management agrees with the finding. See corrective action plan for detailed description of management?s plan to correct the finding. Population and sample size: Number Dollars Population 16 $ 25,120 Sample 16 25,120 Not in compliance 1 7,850 Questioned costs $ 90
Show full finding ▾Hide full finding ▴Finding No. 2019-3: Section 8, CDFA 14.195 Criteria: All sources of income should be included in tenant income calculation. Condition: Tenant?s supplemental security income benefits were not included in tenant income. Cause: The tenant failed to provide information regarding their supplemental security benefits. The EIV income report provided the information, however it was not reconciled to the tenant provided information. Effect: Tenant rent was computed to be $18 less per month. Additionally, the required security deposit was also computed to be $18 less. Recommendation: Recompute and submit corrected Form 50059. Management?s View: Management agrees with the finding. See corrective action plan for detailed description of management?s plan to correct the finding. Population and sample size: Number Dollars Population 16 $ 25,120 Sample 16 25,120 Not in compliance 1 7,850 Questioned costs $ 90
Finding No. 2019-3: All sources of income should be included in tenant income calculation. Action Taken: Interim Form 50059 was calculated using corrected amounts. Notice was delivered to tenant of change in rent.
Only three month of medical expenses were deducted in tenant income calculation. Cause: The tenant provided three months of prescription receipts. The total expense for the three months was not annualized. Effect: There was no effect on tenant rent or security deposit. Recommendation: Recompute and submit corrected Form 50059. Management?s View: Management agrees with the finding. See corrective action plan action plan for detailed description of management?s plan to correct the finding. Population and sample size: Number Dollars Population 16 $ 25,120 Sample 16 25,120 Not in compliance 1 1,570 Questioned costs $ 0
Show full finding ▾Hide full finding ▴Finding No. 2019-4: Section 8, CDFA 14.195 Criteria: Medical expenses should cover a 12 month period. If actual expenses for a twelve month period are not provided, the provided expenses should be annualized. Condition: Only three month of medical expenses were deducted in tenant income calculation. Cause: The tenant provided three months of prescription receipts. The total expense for the three months was not annualized. Effect: There was no effect on tenant rent or security deposit. Recommendation: Recompute and submit corrected Form 50059. Management?s View: Management agrees with the finding. See corrective action plan action plan for detailed description of management?s plan to correct the finding. Population and sample size: Number Dollars Population 16 $ 25,120 Sample 16 25,120 Not in compliance 1 1,570 Questioned costs $ 0
Finding No. 2019-4: Medical expenses should cover a twelve month period. If actual expenses for a twelve month period are not provided, the expenses should be annualized. Action Taken: Interim Form 50059 was calculated using corrected amounts. Notice was delivered to tenant of change in rent.
FAC accepted this audit on March 31, 2019 — management decision was due October 1, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on December 3, 2017 — management decision was due June 3, 2018.
GSA_MIGRATION
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