EIN: 431704095
UEI: GSA_MIGRATION
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 6, 2022. 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 6, 2022 (1478 days ago).
What is a management decision? →The annual verification and recertification of tenant income for some tenants were delayed during the year ended September 30, 2021. Criteria: The regulatory agreement requires verification and recertification of tenant income on an annual basis. Effect: The tenant may not have been paying rent commensurate with their ability to pay. Context: The annual verification and recertification of tenant income for some tenants was not performed by the time their lease was renewed. Cause: Management had issues communicating with the HUD project manager, and there were issues with some of the tenants completing and submitting their information for recertification. Recommendation: Management should start the process earlier with the tenants having issues completing and submitting their information and should contact the HUD project manager?s supervisor as soon as communication issues arise. Views of Responsible Officials and Planned Corrective Actions: The Assistant Director of Administration will be more proactive with the process of recertifying tenants. Management of Ideal Apartments Housing Corporation agrees with the finding, and the auditors? recommendations have been adopted.
Show full finding ▾Hide full finding ▴DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2021-003: Section 811, CFDA 14.181 Condition: The annual verification and recertification of tenant income for some tenants were delayed during the year ended September 30, 2021. Criteria: The regulatory agreement requires verification and recertification of tenant income on an annual basis. Effect: The tenant may not have been paying rent commensurate with their ability to pay. Context: The annual verification and recertification of tenant income for some tenants was not performed by the time their lease was renewed. Cause: Management had issues communicating with the HUD project manager, and there were issues with some of the tenants completing and submitting their information for recertification. Recommendation: Management should start the process earlier with the tenants having issues completing and submitting their information and should contact the HUD project manager?s supervisor as soon as communication issues arise. Views of Responsible Officials and Planned Corrective Actions: The Assistant Director of Administration will be more proactive with the process of recertifying tenants. Management of Ideal Apartments Housing Corporation agrees with the finding, and the auditors? recommendations have been adopted.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2021-003: Section 811, CFDA 14.181 Condition: The annual verification and recertification of tenant income for some tenants were delayed during the year ended September 30, 2021. Recommendation: Management should start the process earlier with the tenants having issues completing and submitting their information and should contact the HUD project manager's supervisor as soon as communication issues arise. Action Taken: The Assistant Director of Administration will be more proactive with the process of recertifying tenants.
2020-001
Management made only six of the required twelve deposits to the replacement reserve during the year ended September 30, 2021. Criteria: The regulatory agreement requires twelve monthly deposits to the replacement reserve each year. Effect: The replacement reserve was underfunded. Context: Some monthly deposits to the replacement reserve were not made during the year. Cause: Delays in HUD funding of six monthly HAP vouchers caused a lack of funds available for the monthly deposits. Recommendation: Management should ensure twelve monthly deposits are made to the replacement reserve each year. Views of Responsible Officials and Planned Corrective Actions: Management will ensure monthly payments are made to the replacement reserve. Management of Ideal Apartments Housing Corporation agrees with the finding, and the auditors? recommendations have been adopted.
Show full finding ▾Hide full finding ▴DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2021-004: Section 811, CFDA 14.181 Condition: Management made only six of the required twelve deposits to the replacement reserve during the year ended September 30, 2021. Criteria: The regulatory agreement requires twelve monthly deposits to the replacement reserve each year. Effect: The replacement reserve was underfunded. Context: Some monthly deposits to the replacement reserve were not made during the year. Cause: Delays in HUD funding of six monthly HAP vouchers caused a lack of funds available for the monthly deposits. Recommendation: Management should ensure twelve monthly deposits are made to the replacement reserve each year. Views of Responsible Officials and Planned Corrective Actions: Management will ensure monthly payments are made to the replacement reserve. Management of Ideal Apartments Housing Corporation agrees with the finding, and the auditors? recommendations have been adopted.
DEPARTMENT OF HOSUING AND URBAN DEVELOPMENT FINDING NO. 2021-004: Section 811, CFDA 14.181 Condition: Management made only six of the required twelve deposits to the replacement reserve during the year ended September 30, 2021. Recommendation: Management should ensure twelve monthly deposits are made to the replacement reserve each year. Action Taken: Management will ensure monthly payments are made to the replacement reserve.
Of four move-outs selected for testing, two security deposits were not refunded within 30 days after move-out. Criteria: The regulatory agreement requires disposition of the security deposit within 30 days after move-out. Effect: Security deposit dispositions were delayed. Context: Management did not comply with security deposit disposition requirements. Cause: One refund was delayed due to misplacement of the refund check request. The other refund was delayed because of the death of the tenant, and the guardian and family were unavailable. Recommendation: Management should ensure security deposit dispositions are addressed within 30 days after move-out. Views of Responsible Officials and Planned Corrective Actions: The Assistant Director of Administration will ensure security deposit dispositions are addressed within 30 days after move-out. Management of Ideal Apartments Housing Corporation agrees with the finding, and the auditors? recommendations have been adopted.
Show full finding ▾Hide full finding ▴DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2021-005: Section 811, CFDA 14.181 Condition: Of four move-outs selected for testing, two security deposits were not refunded within 30 days after move-out. Criteria: The regulatory agreement requires disposition of the security deposit within 30 days after move-out. Effect: Security deposit dispositions were delayed. Context: Management did not comply with security deposit disposition requirements. Cause: One refund was delayed due to misplacement of the refund check request. The other refund was delayed because of the death of the tenant, and the guardian and family were unavailable. Recommendation: Management should ensure security deposit dispositions are addressed within 30 days after move-out. Views of Responsible Officials and Planned Corrective Actions: The Assistant Director of Administration will ensure security deposit dispositions are addressed within 30 days after move-out. Management of Ideal Apartments Housing Corporation agrees with the finding, and the auditors? recommendations have been adopted.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2021-005: Section 811, CFDA 14.181 Condition: Of four move-outs selected for testing, two security deposits were not refunded within 30 days after move-out. Recommendation: Management should ensure security deposit dispositions are addressed within 30 days after move-out. Action Taken: The Assistant Director of Administration will ensure security deposit dispositions are addressed within 30 days after move-out.
FAC accepted this audit on January 28, 2021 — management decision was due July 28, 2021.
The annual verification and recertification of tenant income for some tenants were delayed during the year ended September 30, 2020. Criteria: The regulatory agreement requires verification and recertification of tenant income on an annual basis. Effect: The tenant may not have been paying rent commensurate with their ability to pay. Context: The annual verification and recertification of tenant income for some tenants was not performed by the time their lease was renewed. Cause: Management was unable to obtain access to the EIV system to perform the recertifications after the previous director of administration left the Organization. It took months to obtain access due to the COVID-19 pandemic and the inability to acquire an EIV system ID and password from the Real Estate Assessment Center. Recommendation: Management should obtain EIV system IDs for two people in the Organization. Views of Responsible Officials and Planned Corrective Actions: The Executive Director will obtain an EIV system ID to increase the number of IDs at the Organization to two. Management of Ideal Apartments Housing Corporation agrees with the finding and the auditors? recommendations have been adopted.
Show full finding ▾Hide full finding ▴Section III - Federal Award Findings DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2020-001: Section 811, CFDA 14.181 Condition: The annual verification and recertification of tenant income for some tenants were delayed during the year ended September 30, 2020. Criteria: The regulatory agreement requires verification and recertification of tenant income on an annual basis. Effect: The tenant may not have been paying rent commensurate with their ability to pay. Context: The annual verification and recertification of tenant income for some tenants was not performed by the time their lease was renewed. Cause: Management was unable to obtain access to the EIV system to perform the recertifications after the previous director of administration left the Organization. It took months to obtain access due to the COVID-19 pandemic and the inability to acquire an EIV system ID and password from the Real Estate Assessment Center. Recommendation: Management should obtain EIV system IDs for two people in the Organization. Views of Responsible Officials and Planned Corrective Actions: The Executive Director will obtain an EIV system ID to increase the number of IDs at the Organization to two. Management of Ideal Apartments Housing Corporation agrees with the finding and the auditors? recommendations have been adopted.
CORRECTIVE ACTION PLAN December 31, 2020 Department of Housing and Urban Development, Ideal Apartments Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2020. Name and address of independent public accounting firm: Ifft & Co. PA, 11030 Granada Lane, Overland Park, Kansas 66211 Audit period: Year ended September 30, 2020. The finding from the September 30, 2020 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section I of the schedule, Summary of Audit Results, does not include findings and is not addressed. Financial Statement Findings None. Federal Award Findings DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2020-001: Section 811, CFDA 14.181 Condition: The annual verification and recertification of tenant income for some tenants were delayed during the year ended September 30, 2020 due to the inability to obtain an EIV system ID when an employee left the Organization. Recommendation: Management should obtain EIV system IDs for two people in the Organization to avoid this situation in the future. Action Taken: The executive director is in the process of obtaining an EIV system ID to increase the IDs in the Organization to two. If the Department of Housing and Urban Development has questions regarding this plan, please call John Hartman at (816) 470-0646.
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