EIN: 510538131
UEI: LEJBJV2JA8N6
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 28, 2025. 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 April 28, 2026 (119 days ago).
What is a management decision? →HUD 9250 form was approved to have the excess residual receipts returned to HUD. The withdrawal was made from the residual receipts account but not returned to HUD. Cause: Lack of oversight by property manager. Effect: Residual receipts required to be returned to HUD are in the operating cash account for the property. Context: Auditor received the 9250 form noting that approval was given for the amount in excess of the $250 per unit to be returned to HUD. The withdrawal was made and deposited into the operating account and was not returned to HUD. Recommendation: A procedure be implemented to ensure if withdrawals are made that they are immediately returned to HUD.
Show full finding ▾Hide full finding ▴Finding status: In process Information or Universe Population Size: residual receipts withdrawal. Sample Size Information: One withdrawal. Indication of repeat finding: no Criteria: Excess residual receipts are required to be returned to HUD. Condition: HUD 9250 form was approved to have the excess residual receipts returned to HUD. The withdrawal was made from the residual receipts account but not returned to HUD. Cause: Lack of oversight by property manager. Effect: Residual receipts required to be returned to HUD are in the operating cash account for the property. Context: Auditor received the 9250 form noting that approval was given for the amount in excess of the $250 per unit to be returned to HUD. The withdrawal was made and deposited into the operating account and was not returned to HUD. Recommendation: A procedure be implemented to ensure if withdrawals are made that they are immediately returned to HUD.
Plan: Residual Funds Return Process All residual funds identified for return to HUD must be submitted to the Fiscal Department along with the following: • HUD Form HUD-9250 • A completed check request Once both documents are received: 1. The Fiscal Department will initiate a bank transfer from the Residual Checking Account to the General Checking Account. 2. After the internal transfer is completed, the check request will be processed, and payment will be submitted to HUD. Note: The Program Director is responsible for submitting both the HUD-9250 form and the check request. Funds will not be transferred from the Residual Account to General Checking unless both documents have been received. The Fiscal Department will manage the internal transfer, issue the payment, and mail payment to HUD. Contact: Christina Morin, Program Director Anticipated completion date: October 1, 2025
FAC accepted this audit on October 2, 2024 — management decision was due April 2, 2025.
Several tenant files had recertification errors that resulted in corrections being needed. Cause: Lack of oversight by property manager. Effect: Tenant and HUD portions of rent were inaccurate. Context: Auditor selected tenant files to test the tenant eligibility, income and allowable expenses and noted multiple files in which the income and/or expenses were not calculated correctly. Recommendation: A procedure be implemented to require a second person review tenant files for proper income and expense calculations.
Show full finding ▾Hide full finding ▴Finding 2024-001: Compliance finding Finding status: In process Information or Universe Population Size: Population was 15 units. Sample Size Information: 5 files were selected for testing. Indication of repeat finding: Yes, 2023-001 Criteria: HUD requires each tenant be recertified annually. The recertification includes calculating the tenant income and expenses to arrive at the tenant rent and HUD rent. Condition: Several tenant files had recertification errors that resulted in corrections being needed. Cause: Lack of oversight by property manager. Effect: Tenant and HUD portions of rent were inaccurate. Context: Auditor selected tenant files to test the tenant eligibility, income and allowable expenses and noted multiple files in which the income and/or expenses were not calculated correctly. Recommendation: A procedure be implemented to require a second person review tenant files for proper income and expense calculations.
Plan: A second staff member will review certifications and annual certifications to ensure accuracy based on the required back up documentation. Contact: Christina Morin, Program Director. Anticipated completion date: September 1, 2025.
2023-001
FAC accepted this audit on December 8, 2023 — management decision was due June 8, 2024.
Tenant eligibility, rent and tenant assistance were not correct. Cause: Oversight by property manager. Effect: The HUD and tenant portions of rent are not accurate. Context: Auditor selected tenant files to test the tenant eligibility, income and allowable expenses and noted several files in which the income and/or expenses were not calculated correctly. Recommendation: A procedure be implemented to ensure that all tenant income and expenses are calculated correctly.
Show full finding ▾Hide full finding ▴Information on Universe Population Size: Population size was 16 files. Sample Size Information: Five tenant files were tested. Identification of Repeat Finding: Repeat finding. See 2022-001. Criteria: HUD requires verification of income for eligibility and annual re-certification and rent calculation. Condition: Tenant eligibility, rent and tenant assistance were not correct. Cause: Oversight by property manager. Effect: The HUD and tenant portions of rent are not accurate. Context: Auditor selected tenant files to test the tenant eligibility, income and allowable expenses and noted several files in which the income and/or expenses were not calculated correctly. Recommendation: A procedure be implemented to ensure that all tenant income and expenses are calculated correctly.
Plan: A second staff member will review certifications and annual certifications to ensure accuracy based on the required back up documentation. Contact: Christina Morin, Program Director. Anticipated completion date: September 28, 2023.
2022-001
Some tenant files were missing required documents. Cause: Oversight by property manager. Effect: Auditor could not verify the tenant income and expense amounts in the annual re-certifications at the time of testing. Context: Auditor selected tenant files to test the tenant income and allowable expenses and noted several files in which the EIV forms were not present for income verification and/or income and/or expenses could not be recalculated due to lack of back-up documentation. Recommendation: A procedure be implemented to ensure that the Project remains in compliance with its regulatory agreement and all required documentation is present in the files.
Show full finding ▾Hide full finding ▴Information on Universe Population Size: Population size was 16 files. Sample Size Information: Five tenant files were tested. Identification of Repeat Finding: Repeat finding. See 2022-002. Criteria: HUD requires that third party verification, confirmations and back up documentation for tenant annual re-certifications be maintained in the files. Additionally, HUD requires certain tenant forms and signatures to be kept in the tenant files. Condition: Some tenant files were missing required documents. Cause: Oversight by property manager. Effect: Auditor could not verify the tenant income and expense amounts in the annual re-certifications at the time of testing. Context: Auditor selected tenant files to test the tenant income and allowable expenses and noted several files in which the EIV forms were not present for income verification and/or income and/or expenses could not be recalculated due to lack of back-up documentation. Recommendation: A procedure be implemented to ensure that the Project remains in compliance with its regulatory agreement and all required documentation is present in the files.
Plan: Pre-made certification packets will be utilized when meeting with tenants to ensure all required documents and back up documentation are accounted for. A second staff member will review new and annual certifications to ensure all required documents from the pre-made packet are accounted for. Contact: Christina Morin, Program Director. Anticipated Completion date: September 28, 2023
2022-002
Tenant files with mistakes were not corrected and HAP vouchers do not reflect all tenants. Cause: Turnover at the management agent and software conversion. Effect: The HAP vouchers are not accurate causing a large receivable from HUD. Context: Auditor noted that files with prior findings and issues did not have a corrected 50059 but instead a recertification. The auditor also noted that the HAP vouchers continued not to be paid by HUD and were missing several tenants. This is a result of a couple things. One being turnover and lack of knowledge/training for the new property manager. The new property manager has continued to take courses and trainings but did not possess the necessary knowledge for the corrections to be made. The second issue was a software conversion in which the new software was unable to transmit the vouchers to HUD. At year end there were still tenants not being submitted on the vouchers. Recommendation: The project manager should continue to attend trainings and work with HUD and the software company to solve the issues with the rental software.
Show full finding ▾Hide full finding ▴Information on Universe Population Size: Audit procedures throughout tenant file testing and revenue testing. Sample Size Information: Audit procedures throughout tenant file testing and revenue testing. Identification of Repeat Finding: Not a repeat finding. Criteria: HUD requires all managers to have the appropriate training and all HAP vouchers be complete. Condition: Tenant files with mistakes were not corrected and HAP vouchers do not reflect all tenants. Cause: Turnover at the management agent and software conversion. Effect: The HAP vouchers are not accurate causing a large receivable from HUD. Context: Auditor noted that files with prior findings and issues did not have a corrected 50059 but instead a recertification. The auditor also noted that the HAP vouchers continued not to be paid by HUD and were missing several tenants. This is a result of a couple things. One being turnover and lack of knowledge/training for the new property manager. The new property manager has continued to take courses and trainings but did not possess the necessary knowledge for the corrections to be made. The second issue was a software conversion in which the new software was unable to transmit the vouchers to HUD. At year end there were still tenants not being submitted on the vouchers. Recommendation: The project manager should continue to attend trainings and work with HUD and the software company to solve the issues with the rental software.
Plan: We are aware of the transmission issues through TRACS as a result of the software transition. We are working closely with our software provider, YARDI to ensure all recertifications are transmitted and received. The Program Director will also be attending continued HUD trainings through National Center for Housing Management. Contact: Christina Morin, Program Director. Anticipated Completion date: October 2, 2023
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
Tenant eligibility, rent and tenant assistance were not correct. Cause: Oversight by property manager. Effect: Tenants who are not eligible may be living at the property and receiving subsidy. Context: Auditor selected tenant files to test the tenant eligibility, income and allowable expenses and noted several files in which the income and/or expenses were not calculated correctly. Recommendation: A procedure be implemented to ensure that all tenant income and expenses are calculated correctly.
Show full finding ▾Hide full finding ▴Information on Universe Population Size: Population size was 16 files. Sample Size Information: Five tenant files were tested. Identification of Repeat Finding: Repeat finding . See 2021-001 . Criteria: HUD requires verification of income for eligibility and annual re-certification and rent calculation. Condition: Tenant eligibility, rent and tenant assistance were not correct. Cause: Oversight by property manager. Effect: Tenants who are not eligible may be living at the property and receiving subsidy. Context: Auditor selected tenant files to test the tenant eligibility, income and allowable expenses and noted several files in which the income and/or expenses were not calculated correctly. Recommendation: A procedure be implemented to ensure that all tenant income and expenses are calculated correctly.
Finding: 2022-001: Plan: A second staff member will review certifications and annual certifications to ensure accuracy based on the required back up documentation. Contact: Christina Morin, Program Director Anticipated completion date: March 15, 2023
2021-001
Some tenant files were missing required documents. Cause: Oversight by property manager. Effect: Auditor could not verify the tenant income and expense amounts in the annual re-certifications. Context: Auditor selected tenant files to test the tenant income and allowable expenses and noted several files in which the income and/or expenses could not be recalculated due to lack of back-up documentation. Recommendation: A procedure be implemented to ensure that the Project remains in compliance with its regulatory agreement and all required documentation is present in the files.
Show full finding ▾Hide full finding ▴Information on Universe Population Size: Population size was 16 files. Sample Size Information: Five tenant files were tested . Identification of Repeat Finding: Repeat finding . See 2021-002. Criteria: HUD requires that third party verification, confirmations and back up documentation for tenant annual re-certifications be maintained in the files. Additionally, HUD requires certain tenant forms and signatures to be kept in the tenant files. Condition: Some tenant files were missing required documents. Cause: Oversight by property manager. Effect: Auditor could not verify the tenant income and expense amounts in the annual re-certifications. Context: Auditor selected tenant files to test the tenant income and allowable expenses and noted several files in which the income and/or expenses could not be recalculated due to lack of back-up documentation. Recommendation: A procedure be implemented to ensure that the Project remains in compliance with its regulatory agreement and all required documentation is present in the files.
Finding: 2022-002: Plan: Pre-made certification packets will be utilized when meeting with tenants to ensure all required documents and back up documentation are accounted for. A second staff member will review new and annual certifications to ensure all required documents from the pre-made packet are accounted for. Contact: Christina Morin, Program Director Anticipated Completion date: March 15' 2023 53
2021-001
FAC accepted this audit on November 2, 2021 — management decision was due May 2, 2022.
Tenant rent was not accurately calculated. Criteria: HUD requires annual re-certification and rent calculation. Effect: Tenant rent and tenant assistance were not correct. Context: Auditor selected tenant files to test the tenant income and allowable expenses and noted several files in which the income and/or expenses were not calculated correctly. Cause: Oversight by property manager. Recommendation: A procedure be implemented to ensure that all tenant income and expenses are calculated correctly.
Show full finding ▾Hide full finding ▴Condition: Tenant rent was not accurately calculated. Criteria: HUD requires annual re-certification and rent calculation. Effect: Tenant rent and tenant assistance were not correct. Context: Auditor selected tenant files to test the tenant income and allowable expenses and noted several files in which the income and/or expenses were not calculated correctly. Cause: Oversight by property manager. Recommendation: A procedure be implemented to ensure that all tenant income and expenses are calculated correctly.
Plan: The Department Head will develop and implement a tenant income/expense checklist in conjunction with the Program Manager (PM) to ensure all annual income/expense changes are entered at the time of recertification. The checklist will require the PM to initial verifying all income/expenses were adjusted to match client provided documents for annual income. Contact: Sarah Wight, Department Head Housing Stability Anticipated completion date: November 1, 2021
Some tenant files were missing required documents. Criteria: HUD requires that third party verification, confirmations and back up documentation for tenant annual re-certifications be maintained in the files. Effect: Auditor could not verify the tenant income and expense amounts in the annual re-certifications. Context: Auditor selected tenant files to test the tenant income and allowable expenses and noted several files in which the income and/or expenses could not be recalculated due to lack of back-up documentation. Cause: Oversight by property manager. Recommendation: A procedure be implemented to ensure that the Project remains in compliance with its regulatory agreement and all required documentation is present in the files.
Show full finding ▾Hide full finding ▴Condition: Some tenant files were missing required documents. Criteria: HUD requires that third party verification, confirmations and back up documentation for tenant annual re-certifications be maintained in the files. Effect: Auditor could not verify the tenant income and expense amounts in the annual re-certifications. Context: Auditor selected tenant files to test the tenant income and allowable expenses and noted several files in which the income and/or expenses could not be recalculated due to lack of back-up documentation. Cause: Oversight by property manager. Recommendation: A procedure be implemented to ensure that the Project remains in compliance with its regulatory agreement and all required documentation is present in the files.
Plan: The management agency is developing a checklist of all HUD required documentation. Each client file will contain a completed documentation checklist within 10 business days following the approval of the tenant residency application; updating the checklist at each subsequent re-certification. The regional manager will regularly review a sample of client files to ensure that the Project remains in compliance with its regulatory agreement and all required documentation is present in the files. Contact: Sarah Wight, Department Head Housing Stability Anticipated completion date: November 1, 2021
2020-002
FAC accepted this audit on October 26, 2020 — management decision was due April 26, 2021.
One of the monthly Reserve for Replacement deposits was not deposited in the correct month. Criteria: HUD requires monthly deposits to the Reserve for Replacement account. Effect: Monthly deposit was not made timely. Context: Auditor reviewed the monthly bank statements and noted one deposit was not made in the correct month. Cause: Oversight by property manager. Recommendation: A procedure be implemented to ensure that the Project remains in compliance with its regulatory agreement and all monthly reserve for replacement deposits are made timely.
Show full finding ▾Hide full finding ▴Condition: One of the monthly Reserve for Replacement deposits was not deposited in the correct month. Criteria: HUD requires monthly deposits to the Reserve for Replacement account. Effect: Monthly deposit was not made timely. Context: Auditor reviewed the monthly bank statements and noted one deposit was not made in the correct month. Cause: Oversight by property manager. Recommendation: A procedure be implemented to ensure that the Project remains in compliance with its regulatory agreement and all monthly reserve for replacement deposits are made timely.
The Finance Department (FD) will develop and implement a financial checklist in conjunction with the Program Manager (PM) to ensure all financial requirements are met. The checklist will include the FD reporting the required transfers to the (PM) as a cross check the financial requirements are being met.
Some tenant files were missing various documents related to recertifications. Criteria: HUD requires third party verification, confirmations and back up documentation for tenant annual re-certifications be maintained in the files. Effect: Auditor could not verify the tenant income and expense amounts in the annual re-certifications. Context: Auditor selected five tenant files for testing all files were missing documentation. Cause: Oversight by property manager. Recommendation: A procedure be implemented to ensure that the Project remains in compliance with its regulatory agreement and all required documentation is present in the files.
Show full finding ▾Hide full finding ▴Condition: Some tenant files were missing various documents related to recertifications. Criteria: HUD requires third party verification, confirmations and back up documentation for tenant annual re-certifications be maintained in the files. Effect: Auditor could not verify the tenant income and expense amounts in the annual re-certifications. Context: Auditor selected five tenant files for testing all files were missing documentation. Cause: Oversight by property manager. Recommendation: A procedure be implemented to ensure that the Project remains in compliance with its regulatory agreement and all required documentation is present in the files.
The management agency is developing a checklist of all HUD required documentation. Each client file will contain a completed documentation checklist within 10 business days following the approval of the tenant residency application; updating the checklist at each subsequent recertification. The regional manager will regularly review a sample of client files to ensure that the Project remains in compliance with its regulatory agreement and all required documentation is present in the files.
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