EIN: 460439509
UEI: M56FLA8VXA89
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 22, 2021. 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 October 22, 2021 (1766 days ago).
What is a management decision? →Our testing of tenant files identified two files where tenant income and medical expenses were not properly calculated based on supporting documentation. Cause: There was a lapse in the internal control process for calculating tenant rent and maintaining tenant files within compliance requirements. Effect: Lack of compliance with designed internal controls over tenant files could adversely affect the Project?s compliance with HUD regulations. Questioned Costs: $713 Context/Sampling: A nonstatistical sample of seven tenant files out of the Project?s 25 total tenants residing in the Project during the year, including move-in and move-out residents, was selected for testing. Repeat Finding from Prior Year: Yes ? see finding 2019-001. Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of following regulations regarding the maintenance of tenant files and the calculation of tenant rent. Form 50059 should be updated, as needed. Views of Responsible Officials: Management agrees with the finding and recommendation.
Show full finding ▾Hide full finding ▴2020-001 U.S. Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Eligibility Significant Deficiency in Internal Control over Compliance Criteria: The Project is required to have documentation to support the amounts reported on HUD Form 50059. Condition: Our testing of tenant files identified two files where tenant income and medical expenses were not properly calculated based on supporting documentation. Cause: There was a lapse in the internal control process for calculating tenant rent and maintaining tenant files within compliance requirements. Effect: Lack of compliance with designed internal controls over tenant files could adversely affect the Project?s compliance with HUD regulations. Questioned Costs: $713 Context/Sampling: A nonstatistical sample of seven tenant files out of the Project?s 25 total tenants residing in the Project during the year, including move-in and move-out residents, was selected for testing. Repeat Finding from Prior Year: Yes ? see finding 2019-001. Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of following regulations regarding the maintenance of tenant files and the calculation of tenant rent. Form 50059 should be updated, as needed. Views of Responsible Officials: Management agrees with the finding and recommendation.
Finding 2020-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Supportive Housing for the Elderly (Section 202) Federal Financial Assistance Listing #14.157 Finding Summary: The Project is required to have documentation to support the amounts reported on HUD Form 50059. The auditors identified two files where tenant income and medical expenses were not properly calculated based on supporting documentation. Responsible Individuals: Lana Walter, Regional Property Manager Corrective Action Plan: We will review our current procedures with applicable employees to ensure compliance with designed control over tenant files. We will update the incorrect Form 50059, and if applicable, the corresponding assistance payments will be adjusted on the property's voucher. Anticipated Completion Date: June 30, 2021
2019-001
FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.
Our testing of tenant files identified three files where tenant income and assets were not properly calculated based on supporting documentation. Cause: There was a lapse in the internal control process for calculating tenant rent and maintaining tenant files within compliance requirements. Effect: Lack of compliance with designed internal controls over tenant files could adversely affect the Project?s compliance with HUD regulations. Questioned Costs: $385 Context/Sampling: A nonstatistical sample of seven tenant files out of the Project?s 26 total tenants residing in the Project during the year, including move-in and move-out residents, was selected for testing. Repeat Finding from Prior Year: Yes. 2018-001 reported a similar finding over tenant files Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of following regulations regarding the maintenance of tenant files and the calculation of tenant rent. Form 50059 should be updated, as needed. Views of Responsible Officials: Management agrees with the finding and recommendation.
Show full finding ▾Hide full finding ▴2019-001 U.S. Department of Housing and Urban Development CFDA #14.157 Supportive Housing for the Elderly ? Section 202 Capital Advance and Project Rental Assistance Contract Eligibility Material Weakness in Internal Control over Compliance Criteria: The Project is required to have documentation to support the amounts reported on HUD Form 50059. Condition: Our testing of tenant files identified three files where tenant income and assets were not properly calculated based on supporting documentation. Cause: There was a lapse in the internal control process for calculating tenant rent and maintaining tenant files within compliance requirements. Effect: Lack of compliance with designed internal controls over tenant files could adversely affect the Project?s compliance with HUD regulations. Questioned Costs: $385 Context/Sampling: A nonstatistical sample of seven tenant files out of the Project?s 26 total tenants residing in the Project during the year, including move-in and move-out residents, was selected for testing. Repeat Finding from Prior Year: Yes. 2018-001 reported a similar finding over tenant files Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of following regulations regarding the maintenance of tenant files and the calculation of tenant rent. Form 50059 should be updated, as needed. Views of Responsible Officials: Management agrees with the finding and recommendation.
Finding 2019-001 Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for the Elderly ? Section 202 Capital Advance and Project Rental Assistance Contract CFDA #14.157 Finding Summary: The Project is required to have documentation to adequately support amounts reported on the HUD Form 50059. The auditors identified three files where tenant income and assets were not properly calculated based on supporting documentation. Responsible Individuals: Michelle Riggs, Regional Property Manager Corrective Action Plan: We will review our current procedures with applicable employees to ensure compliance with designed control over tenant files. We will update the incorrect Form 50059, and if applicable, the corresponding assistance payments will be adjusted on the property?s voucher. Anticipated Completion Date: June 30, 2020
2018-001
Our testing of disbursements detected one instance where the purchasing card packet did not contain a supporting receipt. Cause: There was a lapse in the internal control process ensuring disbursements of the Project?s funds are supported by approved documentation. Effect: Lack of compliance with designed internal controls over use of Project funds could adversely affect the Project?s compliance with HUD regulations. Questioned Costs: $73 Context/Sampling: A nonstatistical sample of 60 of the Project?s 326 disbursements ($26,916 of $150,826 total disbursements), including payroll and non-payroll, was selected for testing. Repeat Finding from Prior Year: Yes, 2018-002 reported a similar finding over use of project funds. Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of established review and monitoring processes. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴2019-002 U.S. Department of Housing and Urban Development CFDA #14.157 Supportive Housing for the Elderly ? Section 202 Capital Advance and Project Rental Assistance Contract Special Tests and Provisions: Use of Project Funds Significant Deficiency in Internal Control over Compliance Criteria: The Project?s funds should be supported by approved documentation prior to disbursement of the funds. Condition: Our testing of disbursements detected one instance where the purchasing card packet did not contain a supporting receipt. Cause: There was a lapse in the internal control process ensuring disbursements of the Project?s funds are supported by approved documentation. Effect: Lack of compliance with designed internal controls over use of Project funds could adversely affect the Project?s compliance with HUD regulations. Questioned Costs: $73 Context/Sampling: A nonstatistical sample of 60 of the Project?s 326 disbursements ($26,916 of $150,826 total disbursements), including payroll and non-payroll, was selected for testing. Repeat Finding from Prior Year: Yes, 2018-002 reported a similar finding over use of project funds. Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of established review and monitoring processes. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Finding 2019-002 Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for the Elderly ? Section 202 Capital Advance and Project Rental Assistance Contract CFDA #14.157 Finding Summary: The Project?s funds should be supported by approved documentation prior to the disbursement of the funds. The auditors detected one instance where the purchasing card packet did not contain a supporting receipt. Responsible Individuals: Shannon Clark, Finance Manager Corrective Action Plan: We will review our current procedures with applicable employees to ensure compliance with designed control over disbursements Anticipated Completion Date: June 30, 2020
2018-002
FAC accepted this audit on April 21, 2019 — management decision was due October 21, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on April 23, 2018 — management decision was due October 23, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.