EIN: 364241361
UEI: G5TEKZAUHX67
Audited by: Wieland Wallace Inc.
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 May 7, 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 November 7, 2026 (61 days from today).
What is a management decision? →Inspections as required by HUD were not being performed during a change in management personnel. Criteria: Regular inspections are required by HUD. Effect: Noncompliance with regulatory agreement. Cause: Inadvertent clerical oversight. Recommendation: The Project should review all policies to assure they are in compliance with all regulatory agreements. Auditor Non-Compliance Code: I – Failure to maintain property/open physical inspection(s) Auditor’s Summary of Auditee’s Comments on the Findings and Recommendations: Clerical oversight. Response Indicator: Agrees Completion Date: March 5, 2026 Response: Management has started to perform inspections again, as required by HUD.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2025-001 Status: Resolved Statement of Condition: Inspections as required by HUD were not being performed during a change in management personnel. Criteria: Regular inspections are required by HUD. Effect: Noncompliance with regulatory agreement. Cause: Inadvertent clerical oversight. Recommendation: The Project should review all policies to assure they are in compliance with all regulatory agreements. Auditor Non-Compliance Code: I – Failure to maintain property/open physical inspection(s) Auditor’s Summary of Auditee’s Comments on the Findings and Recommendations: Clerical oversight. Response Indicator: Agrees Completion Date: March 5, 2026 Response: Management has started to perform inspections again, as required by HUD.
CORRECTIVE ACTION PLAN FOR AUDIT FINDING 2025-001 The Organization agrees with the finding. The Organization has agreed to start performing physical inspections again, as required by HUD. Contact: Kalisha France, Regional Property Manager Completion Date: March 5, 2026
FAC accepted this audit on January 15, 2025 — management decision was due July 15, 2025.
Inspections as required by HUD were not being performed during a change in management personnel. Criteria: Regular inspections are required by HUD. Effect: Noncompliance with regulatory agreement. Cause: Inadvertent clerical oversight. Recommendation: The Project should review all policies to assure they are in compliance with all regulatory agreements. Auditor Non-Compliance Code: I – Failure to maintain property/open physical inspection(s) Auditor’s Summary of Auditee’s Comments on the Findings and Recommendations: Clerical oversight. Response Indicator: Agrees Completion Date: November 6, 2024 Response: Management has started to perform inspections again, as required by HUD.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2024-001 Status: Resolved Statement of Condition: Inspections as required by HUD were not being performed during a change in management personnel. Criteria: Regular inspections are required by HUD. Effect: Noncompliance with regulatory agreement. Cause: Inadvertent clerical oversight. Recommendation: The Project should review all policies to assure they are in compliance with all regulatory agreements. Auditor Non-Compliance Code: I – Failure to maintain property/open physical inspection(s) Auditor’s Summary of Auditee’s Comments on the Findings and Recommendations: Clerical oversight. Response Indicator: Agrees Completion Date: November 6, 2024 Response: Management has started to perform inspections again, as required by HUD.
CORRECTIVE ACTION PLAN FOR AUDIT FINDING 2024-001 The Organization agrees with the finding. The Organization has agreed to start performing physical inspections again, as required by HUD. Contact: Kalisha France, Regional Property Manager Completion Date: November 6, 2024
FAC accepted this audit on May 3, 2024 — management decision was due November 3, 2024.
FAC accepted this audit on April 3, 2022 — management decision was due October 3, 2022.
Basis for Qualified Opinion on Section 8 Rent Subsidies (CFDA 14.195) Due to the unexpected and global impact on the ability to perform business as usual due to the widespread pervasion of COVID-19, we were unable to apply all procedures necessary in order to form an opinion on compliance for this major federal program. This scope limitation was in no way caused by management of the Organization, but rather, was a direct consequence of governmentally issued social distancing guidelines which preclude us from visiting the Cooperative in order to physically review tenant files. Qualified Opinion on Section 8 Rent Subsidies (CFDA 14.195) In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion on Section 8 Rent Subsidies (CFDA 14.195) paragraph, the Organization complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on Section 8 Rent Subsidies (CFDA 14.195) for the year ended June 30, 2020.
Show full finding ▾Hide full finding ▴Basis for Qualified Opinion on Section 8 Rent Subsidies (CFDA 14.195) Due to the unexpected and global impact on the ability to perform business as usual due to the widespread pervasion of COVID-19, we were unable to apply all procedures necessary in order to form an opinion on compliance for this major federal program. This scope limitation was in no way caused by management of the Organization, but rather, was a direct consequence of governmentally issued social distancing guidelines which preclude us from visiting the Cooperative in order to physically review tenant files. Qualified Opinion on Section 8 Rent Subsidies (CFDA 14.195) In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion on Section 8 Rent Subsidies (CFDA 14.195) paragraph, the Organization complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on Section 8 Rent Subsidies (CFDA 14.195) for the year ended June 30, 2020.
No corrective action plan as qualified opinion was due to inability to apply all procedures necessary due to Covid-19.
FAC accepted this audit on April 29, 2020 — management decision was due October 29, 2020.
During the year ended June 30, 2019, total management fees paid were higher than the per unit per month maximum allowed amount as outlined on the HUD approved Management Agent?s Certification. Criteria: Payment of management fees must be based on the lower of the calculated rate or the per unit per month maximum amount. Effect: Management fees were overpaid during the year ended June 30, 2019. Context: A calculation was performed to determine the total amount of allowable management fees for the year as outlined by the HUD approved Management Agent?s Certification. The calculation found that management fees were overpaid by $82,165. Cause: Procedures are in place for supervisory review of the calculation and payment of management fees, but due to the approved rent increase by HUD, the per unit per month cap on management fees was not taken into account when the calculation was completed and the total amount paid in management fees was $82,165 higher than the maximum allowed amount. Recommendation: Management should submit a revised Management Agent?s Certification to HUD that requests a retroactive recalculation of the per unit per month rate to account for the rent increase approved by HUD. Views of Responsible Officials and Planned Corrective Actions: United Winthrop Tower Cooperative agrees with the finding and the auditor?s recommendations will be followed.
Show full finding ▾Hide full finding ▴Finding No. 2019-001: CFDA 14.195, Section 8 Housing Assistance Payments Condition: During the year ended June 30, 2019, total management fees paid were higher than the per unit per month maximum allowed amount as outlined on the HUD approved Management Agent?s Certification. Criteria: Payment of management fees must be based on the lower of the calculated rate or the per unit per month maximum amount. Effect: Management fees were overpaid during the year ended June 30, 2019. Context: A calculation was performed to determine the total amount of allowable management fees for the year as outlined by the HUD approved Management Agent?s Certification. The calculation found that management fees were overpaid by $82,165. Cause: Procedures are in place for supervisory review of the calculation and payment of management fees, but due to the approved rent increase by HUD, the per unit per month cap on management fees was not taken into account when the calculation was completed and the total amount paid in management fees was $82,165 higher than the maximum allowed amount. Recommendation: Management should submit a revised Management Agent?s Certification to HUD that requests a retroactive recalculation of the per unit per month rate to account for the rent increase approved by HUD. Views of Responsible Officials and Planned Corrective Actions: United Winthrop Tower Cooperative agrees with the finding and the auditor?s recommendations will be followed.
Finding No. 2019-001: CFDA 14.195, Section 8 Housing Assistance Payments Recommendation: Management should submit a revised Management Agent?s Certification to HUD that requests a retroactive recalculation of the per unit per month rate to account for the rent increase approved by HUD during the year ended June 30, 2019. Action Taken: Management will begin drafting the revised Management Agent?s Certification for submission to HUD as recommended by the auditor.
FAC accepted this audit on December 13, 2018 — management decision was due June 13, 2019.
FAC accepted this audit on January 16, 2018 — management decision was due July 16, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 12, 2017 — management decision was due July 12, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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