EIN: 412140676
UEI: NTZMLU399FU4
Audited by: LOVERIDGE HUNT & CO., PLLC
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 March 9, 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 September 9, 2026 (11 days from today).
What is a management decision? →A tenant file contained three income sources totaling approximately $8,602 that were not supported by third-party verification, as required by HUD. Cause: It appears management did not use internal checklists that would have identified the missing income verification documentation. Effect or Potential Effect and Perspective: Management ultimately obtained tenant selfcertifications for the three income sources totaling approximately $8,400 after the matter was brought to their attention and after the certification was completed. It appears that income was supported. However, if management does not obtain verification of income, calculation of the rental assistance could be incorrect. Auditor Non-Compliance Code: R - Section 8 program administration Questioned Costs: No questioned costs. Reporting Views of Responsible Officials: Management agrees with the finding. Please identify the property(s) and associated questioned costs this finding applies to: Palmer Manor FHA/Contract Number: 176-EE035 Context: During our compliance testing of tenant income and eligibility under the Section 202 program, we noted that required income verification documentation were not available in one of three tenant files reviewed at the time of recertification. Recommendation: We recommend that management strengthen internal controls over the recertification process to ensure that all required supporting income documentation are obtained, reviewed, and retained in the tenant file at the time of certification and recertification. Management should also ensure all internal checklists are used. Auditor's Summary of Auditee's Comments on the Findings and Recommendations: Management agrees with the auditor. Response Indicator: Agree Completion Date: 1/6/2026 Response: Management agreed with the finding and has implemented a corrective action plan.
Show full finding ▾Hide full finding ▴Title and CFDA Number of Federal Program: Supportive Housing for the Elderly - Section 202 (Assistance Listing No. 14.157) Type of Finding: Federal Award Finding Finding Resolution Status: Resolved Information on Universe and Population Size: Population is the five (5) tenants receiving Housing Assistance Payments (HAP). Sample Size Information: 3 Identification of Repeat Finding and Finding Reference Number: Not a repeat finding Criteria: Supportive Housing for the Elderly (Section 202), as administered by HUD, requires owners and management agents to obtain, review, and retain complete and accurate third-party verification and tenant signed documentation to support income and asset determinations at move-in and annual recertification. Statement of Condition: A tenant file contained three income sources totaling approximately $8,602 that were not supported by third-party verification, as required by HUD. Cause: It appears management did not use internal checklists that would have identified the missing income verification documentation. Effect or Potential Effect and Perspective: Management ultimately obtained tenant selfcertifications for the three income sources totaling approximately $8,400 after the matter was brought to their attention and after the certification was completed. It appears that income was supported. However, if management does not obtain verification of income, calculation of the rental assistance could be incorrect. Auditor Non-Compliance Code: R - Section 8 program administration Questioned Costs: No questioned costs. Reporting Views of Responsible Officials: Management agrees with the finding. Please identify the property(s) and associated questioned costs this finding applies to: Palmer Manor FHA/Contract Number: 176-EE035 Context: During our compliance testing of tenant income and eligibility under the Section 202 program, we noted that required income verification documentation were not available in one of three tenant files reviewed at the time of recertification. Recommendation: We recommend that management strengthen internal controls over the recertification process to ensure that all required supporting income documentation are obtained, reviewed, and retained in the tenant file at the time of certification and recertification. Management should also ensure all internal checklists are used. Auditor's Summary of Auditee's Comments on the Findings and Recommendations: Management agrees with the auditor. Response Indicator: Agree Completion Date: 1/6/2026 Response: Management agreed with the finding and has implemented a corrective action plan.
Finding Reference Number: 2025-001 Federal Program: Supportive Housing for the Elderly-Section 202 (Assistance Listing No. 14.157) Federal Award Agency: U.S. Department of Housing and Urban Development Name of contact person: Shannon McCandlish, Controller Manor Management Services of Alaska Corrective Action: A tenant file containing three income sources were not supported by third party verification, as required by HUD. The on site manager understands and will be diligent in using internal checklists that would have identified the missing income verification documentation. Date of Planned Corrective Action : January 06, 2026
FAC accepted this audit on December 18, 2024 — management decision was due June 18, 2025.
FAC accepted this audit on January 16, 2024 — management decision was due July 16, 2024.
FAC accepted this audit on November 22, 2022 — management decision was due May 22, 2023.
FAC accepted this audit on October 31, 2021 — management decision was due May 1, 2022.
FAC accepted this audit on March 21, 2021 — management decision was due September 21, 2021.
FAC accepted this audit on January 16, 2020 — management decision was due July 16, 2020.
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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