EIN: 510630635
UEI: JAZ5M6F7WJV1
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 13, 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 June 13, 2023 (1168 days ago).
What is a management decision? →Finding reference number: #2022-001 Assistance Listing title and number (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157 (Capital advance identification number 054-EE-088 and project rental assistance contract identification number SC-16S061002) Auditor non-compliance code: C - Unauthorized withdrawal from residual receipts Finding resolution status: Unresolved Universe population size: 1 residual receipt withdrawal. Sample size information: 1 residual receipt withdrawal. Noncompliance information: 1 residual receipt withdrawal Statistically valid sample: Not applicable. Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: Not applicable. Questioned costs: $9,900 Statement of condition #2022-001 (Assistance Listing No. 14.157): The Corporation made a withdrawal from the residual receipts fund that was not approved by HUD during the year ended September 30, 2022. Criteria: Pursuant to the HUD regulations, all withdrawals from the residual receipts fund require HUD approval. Effect: The Corporation is not in compliance with the terms of the Section 202 Regulatory Agreement. As of September 30, 2022, the residual receipts fund is underfunded by $9,900. Cause: Management withdrew $9,900 from the residual receipts fund without HUD approval. Recommendation: Management should obtain HUD approval before making withdrawals from the residual receipts fund. Management should transfer $9,900 to the residual receipts fund. Completion date: September 30, 2023 Management's response: Agree.
Show full finding ▾Hide full finding ▴Finding reference number: #2022-001 Assistance Listing title and number (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157 (Capital advance identification number 054-EE-088 and project rental assistance contract identification number SC-16S061002) Auditor non-compliance code: C - Unauthorized withdrawal from residual receipts Finding resolution status: Unresolved Universe population size: 1 residual receipt withdrawal. Sample size information: 1 residual receipt withdrawal. Noncompliance information: 1 residual receipt withdrawal Statistically valid sample: Not applicable. Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: Not applicable. Questioned costs: $9,900 Statement of condition #2022-001 (Assistance Listing No. 14.157): The Corporation made a withdrawal from the residual receipts fund that was not approved by HUD during the year ended September 30, 2022. Criteria: Pursuant to the HUD regulations, all withdrawals from the residual receipts fund require HUD approval. Effect: The Corporation is not in compliance with the terms of the Section 202 Regulatory Agreement. As of September 30, 2022, the residual receipts fund is underfunded by $9,900. Cause: Management withdrew $9,900 from the residual receipts fund without HUD approval. Recommendation: Management should obtain HUD approval before making withdrawals from the residual receipts fund. Management should transfer $9,900 to the residual receipts fund. Completion date: September 30, 2023 Management's response: Agree.
Comments on the Finding (#2022-001) and Each Recommendation: The Corporation is not in compliance with the terms of the Section 202 Regulatory Agreement. As of September 30, 2022, the residual receipts fund is underfunded by $9,900. Management should obtain HUD approval before making withdrawals from the residual receipts fund. Management should transfer $9,900 to the residual receipts fund. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation.
FAC accepted this audit on January 17, 2022 — management decision was due July 17, 2022.
Finding reference number: #2021-001 Assistance Listing title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, Assistance Listing No. 14.157 (Capital advance identification number 054-EE-088 and project rental assistance contract identification number SC- 16S061002) Auditor non-compliance code: J - Unauthorized management fees Finding resolution status: Unresolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $3,592 Statement of condition #2021-001 (Assistance Listing No. 14.157): The Corporation paid management fees of $3,592 in excess of the amount approved by HUD. Criteria: The HUD approved management agent certification (form HUD-9839-B) provides for the payment of management fees equal to 9.73% of residential and miscellaneous income collected. Effect: The Company is not in compliance with the HUD approved management agent certification and Regulatory Agreement. Cause: The Agent inadvertently paid fees in excess of fees earned. Recommendation: The Agent should review its calculation of management fees on a monthly basis and compare the calculation to actual cash collections. Additionally, the Agent should reimburse the Corporation $3,592 for the fees prepaid. Completion date: September 30, 2022 Management's response: Management concurs with the finding recommendation.
Show full finding ▾Hide full finding ▴Finding reference number: #2021-001 Assistance Listing title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, Assistance Listing No. 14.157 (Capital advance identification number 054-EE-088 and project rental assistance contract identification number SC- 16S061002) Auditor non-compliance code: J - Unauthorized management fees Finding resolution status: Unresolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $3,592 Statement of condition #2021-001 (Assistance Listing No. 14.157): The Corporation paid management fees of $3,592 in excess of the amount approved by HUD. Criteria: The HUD approved management agent certification (form HUD-9839-B) provides for the payment of management fees equal to 9.73% of residential and miscellaneous income collected. Effect: The Company is not in compliance with the HUD approved management agent certification and Regulatory Agreement. Cause: The Agent inadvertently paid fees in excess of fees earned. Recommendation: The Agent should review its calculation of management fees on a monthly basis and compare the calculation to actual cash collections. Additionally, the Agent should reimburse the Corporation $3,592 for the fees prepaid. Completion date: September 30, 2022 Management's response: Management concurs with the finding recommendation.
Comments on the Finding (#2021-001) and Each Recommendation: The Corporation overpaid management fees by $3,592 for the year ended September 30, 2021. The Agent should review its calculation of management fees on a monthly basis and compare the calculation to actual cash collections. Additionally, the Agent should reimburse the Corporation $3,592 for the fees prepaid. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation.
Finding reference number: #2021-002 Assistance Listing title and number (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157 (Capital advance identification number 054-EE-088 and project rental assistance contract identification number SC-16S061002) Auditor non-compliance code: A - Unauthorized withdrawals from replacement reserve account Finding resolution status: Unresolved Universe population size: 2 reserve for replacement withdrawals Sample size information: 2 reserve for replacement withdrawals Statistically valid sample: Yes Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $4,193 Statement of condition #2021-002 (Assistance Listing No. 14.157): The Corporation made a withdrawal from the reserve for replacements fund that was not approved by HUD during the year ended September 30, 2021. Criteria: Pursuant to the HUD regulations, all withdrawals from the reserve for replacements fund require HUD approval. Effect: The Corporation is not in compliance with the terms of the Section 202 Regulatory Agreement. As of September 30, 2021, the reserve for replacements fund is underfunded by $4,193. Cause: Management withdrew $4,193 from the reserve for replacements fund without HUD approval. Recommendation: Management should obtain HUD approval before making withdrawals from the reserve for replacements fund. Additionally, management should transfer $4,193 to the reserve for replacements fund. Completion date: September 30, 2022 Management's response: Management concurs with the finding recommendation.
Show full finding ▾Hide full finding ▴Finding reference number: #2021-002 Assistance Listing title and number (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157 (Capital advance identification number 054-EE-088 and project rental assistance contract identification number SC-16S061002) Auditor non-compliance code: A - Unauthorized withdrawals from replacement reserve account Finding resolution status: Unresolved Universe population size: 2 reserve for replacement withdrawals Sample size information: 2 reserve for replacement withdrawals Statistically valid sample: Yes Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $4,193 Statement of condition #2021-002 (Assistance Listing No. 14.157): The Corporation made a withdrawal from the reserve for replacements fund that was not approved by HUD during the year ended September 30, 2021. Criteria: Pursuant to the HUD regulations, all withdrawals from the reserve for replacements fund require HUD approval. Effect: The Corporation is not in compliance with the terms of the Section 202 Regulatory Agreement. As of September 30, 2021, the reserve for replacements fund is underfunded by $4,193. Cause: Management withdrew $4,193 from the reserve for replacements fund without HUD approval. Recommendation: Management should obtain HUD approval before making withdrawals from the reserve for replacements fund. Additionally, management should transfer $4,193 to the reserve for replacements fund. Completion date: September 30, 2022 Management's response: Management concurs with the finding recommendation.
Comments on the Finding (#2021-002) and Each Recommendation: The Corporation made a withdrawal from the reserve for replacements fund that was not approved by HUD during the year ended September 30, 2021. Management should obtain HUD approval before making withdrawals from the reserve for replacements fund. Management should transfer $4,193 to the reserve for replacements fund. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation.
FAC accepted this audit on December 28, 2017 — management decision was due June 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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