EIN: 510646454
UEI: RJVRZLH4YXA1
Single Audit filed under EIN: 160906150
161452557, 161660243, 222717130, 270995580, 341983355, 341988335, 455085747 · unlinked EINs have no separate FAC filing
Audited by: BONADIO & CO., LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 11, 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 June 11, 2026 (93 days ago).
What is a management decision? →Finding 2024-002 Program U.S. Department of Housing and Urban Development (HUD) – Supportive Housing for the Elderly (Section 202) and Project Rental Assistance, Assistance Listing No. 14.157. This finding was partially reported as finding 2023-001 in the prior year. Condition/Context A haphazard sample of two tenant files out of twenty (not a statistically valid sample) were selected for testing and for both Form HUD-50059, Owner’s Certification of Compliance with HUD’s Tenant Eligibility and Rent Procedures was provided, however, there were no signatures present, as required by HUD regulations. Additionally, our testing indicated that the required deposits to the replacement reserve account had not been made for the last quarter of the Corporation’s fiscal year for any tenants.
Show full finding ▾Hide full finding ▴Finding 2024-002 Program U.S. Department of Housing and Urban Development (HUD) – Supportive Housing for the Elderly (Section 202) and Project Rental Assistance, Assistance Listing No. 14.157. This finding was partially reported as finding 2023-001 in the prior year. Condition/Context A haphazard sample of two tenant files out of twenty (not a statistically valid sample) were selected for testing and for both Form HUD-50059, Owner’s Certification of Compliance with HUD’s Tenant Eligibility and Rent Procedures was provided, however, there were no signatures present, as required by HUD regulations. Additionally, our testing indicated that the required deposits to the replacement reserve account had not been made for the last quarter of the Corporation’s fiscal year for any tenants.
2024-002: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and signatures, as required by HUD regulations, were missing from Form HUD-50059, Owner’s Certification of Compliance. Additionally, our testing indicated that the required deposits to the replacement reserve account had not been made for the last quarter of the Corporation’s fiscal year for any tenants. Recommendation: We recommend the Corporation establish procedures and internal controls to ensure that all required documentation is maintained, and all required reserve deposits are made timely, in accordance with HUD requirements. Action Taken: Management concurs with this recommendation. Since assuming property management on June 1, 2025, ULREDC has conducted a tenant file audit. All property management staff have been properly trained to ensure compliance with certification, documentation, and inspection requirements. Missing documentation, including Form HUD-50059, income verifications, and leasing inspections, is being corrected. Replacement reserve deposits were delayed because properties were not cash flowing. As leasing stabilizes, deposits will resume and be verified once RealPage is fully active. RealPage will serve as the compliance and record-retention platform. Quarterly internal compliance reviews will be instituted to confirm file accuracy and documentation completeness.
2023-001
FAC accepted this audit on December 7, 2023 — management decision was due June 7, 2024.
Finding 2023-001 Program U.S. Department of Housing and Urban Development (HUD) – Supportive Housing for the Elderly (Section 202) and Project Rental Assistance, Assistance Listing No. 14.157. Condition We determined a sample selection size of two selections for tenant testing. The Corporation did not complete Form HUD-50059, Owner’s Certification of Compliance with HUD’s Tenant Eligibility and Rent Procedures, before the tenant’s anniversary date, as required by HUD, for one of the two tenants selected for testing. Criteria Tenant recertifications should be completed and maintained as required by HUD requirements. Cause There were no procedures in place to ensure that all annual recertifications were properly completed and maintained. Effect Failure to comply with the annual recertification process is an instance of noncompliance with the Regulatory Agreement. Recommendation We recommend the Corporation establish procedures to ensure that the annual recertifications are performed on a timely basis in accordance with HUD requirements. Reporting Views of Responsible Officials Management agrees with the recommendation and the Corporation’s Board of Directors has made the decision to change property managing agents effective January 1, 2024. It is anticipated that the change to a new property managing agent will allow the Corporation to establish procedures to ensure all recertifications are performed and maintained in accordance with the regulatory agreement.
Show full finding ▾Hide full finding ▴Finding 2023-001 Program U.S. Department of Housing and Urban Development (HUD) – Supportive Housing for the Elderly (Section 202) and Project Rental Assistance, Assistance Listing No. 14.157. Condition We determined a sample selection size of two selections for tenant testing. The Corporation did not complete Form HUD-50059, Owner’s Certification of Compliance with HUD’s Tenant Eligibility and Rent Procedures, before the tenant’s anniversary date, as required by HUD, for one of the two tenants selected for testing. Criteria Tenant recertifications should be completed and maintained as required by HUD requirements. Cause There were no procedures in place to ensure that all annual recertifications were properly completed and maintained. Effect Failure to comply with the annual recertification process is an instance of noncompliance with the Regulatory Agreement. Recommendation We recommend the Corporation establish procedures to ensure that the annual recertifications are performed on a timely basis in accordance with HUD requirements. Reporting Views of Responsible Officials Management agrees with the recommendation and the Corporation’s Board of Directors has made the decision to change property managing agents effective January 1, 2024. It is anticipated that the change to a new property managing agent will allow the Corporation to establish procedures to ensure all recertifications are performed and maintained in accordance with the regulatory agreement.
2023-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: • One file was missing Form HUD-50059, Owner’s Certification of Compliance Recommendation: We recommend the Corporation establish procedures to ensure that the annual recertifications are performed on a timely basis in accordance with HUD requirements. Action Taken: Management agrees with the recommendation and the Corporation’s Board of Directors has made the decision to change property managing agents effective January 1, 2024. It is anticipated that the change to a new property managing agent will allow the Corporation to establish procedures to ensure all recertifications are performed and maintained in accordance with the regulatory agreement. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Seanelle Hawkins at 585-325-6530.
2022-001
FAC accepted this audit on December 28, 2022 — management decision was due June 28, 2023.
Finding 2022-001 Program U.S. Department of Housing and Urban Development (HUD) ? Supportive Housing for the Elderly (Section 202) and Project Rental Assistance, Assistance Listing No. 14.157. Condition Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Compliance ? 1 file was missing the move-in and move-out inspection forms Criteria Tenant files and all required documents should be maintained as established by HUD requirements. Cause There were no procedures in place to ensure that all tenant files were properly maintained. Effect Inadequate tenant file documentation has resulted in the Corporation?s inability to comply with HUD regulations. Recommendation We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Reporting Views of Responsible Officials Management agrees with the recommendation and will establish procedures with the managing agent to ensure all tenant files are maintained in accordance with HUD regulations.
Show full finding ▾Hide full finding ▴Finding 2022-001 Program U.S. Department of Housing and Urban Development (HUD) ? Supportive Housing for the Elderly (Section 202) and Project Rental Assistance, Assistance Listing No. 14.157. Condition Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Compliance ? 1 file was missing the move-in and move-out inspection forms Criteria Tenant files and all required documents should be maintained as established by HUD requirements. Cause There were no procedures in place to ensure that all tenant files were properly maintained. Effect Inadequate tenant file documentation has resulted in the Corporation?s inability to comply with HUD regulations. Recommendation We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Reporting Views of Responsible Officials Management agrees with the recommendation and will establish procedures with the managing agent to ensure all tenant files are maintained in accordance with HUD regulations.
2022-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Compliance ? 1 file was missing the move-in and move-out inspection forms Recommendation: We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Action Taken: Management agrees with the recommendation and will establish procedures with the managing agent to ensure all tenant files are maintained in accordance with HUD regulations.
2021-001
FAC accepted this audit on September 13, 2021 — management decision was due March 13, 2022.
Finding 2021-001 Program :U.S. Department of Housing and Urban Development?s Supportive Housing for the Elderly (Section 202) and Project Rental Assistance, CFDA No. 14.157. Condition :For one of the two tenants selected for tenant testing, the tenant?s file, lease agreement, and HUD-5005 Owner?s Certification of Compliance with HUD?s Tenant Eligibility and Rent Procedures form could not be located, as required by the HUD Regulatory Agreement. Criteria: Tenant files should be maintained as established by HUD requirements. Effect: Failure to comply with maintenance of tenant files is an instance of noncompliance with the regulatory agreement. Recommendation: We recommend the Corporation establish procedures for maintaining the tenant file, as required. Reporting Views of Responsible Officials: Management agrees with the condition and will establish procedures to ensure all tenant lease agreements are maintained in accordance with the regulatory agreement. Dr. Seanelle Hawkins, CEO, will assume responsibility for implementation by March 31, 2022.
Show full finding ▾Hide full finding ▴Finding 2021-001 Program :U.S. Department of Housing and Urban Development?s Supportive Housing for the Elderly (Section 202) and Project Rental Assistance, CFDA No. 14.157. Condition :For one of the two tenants selected for tenant testing, the tenant?s file, lease agreement, and HUD-5005 Owner?s Certification of Compliance with HUD?s Tenant Eligibility and Rent Procedures form could not be located, as required by the HUD Regulatory Agreement. Criteria: Tenant files should be maintained as established by HUD requirements. Effect: Failure to comply with maintenance of tenant files is an instance of noncompliance with the regulatory agreement. Recommendation: We recommend the Corporation establish procedures for maintaining the tenant file, as required. Reporting Views of Responsible Officials: Management agrees with the condition and will establish procedures to ensure all tenant lease agreements are maintained in accordance with the regulatory agreement. Dr. Seanelle Hawkins, CEO, will assume responsibility for implementation by March 31, 2022.
2021-001: Section 202, CFDA 14.157 For one of the two tenants selected for tenant testing, the tenant?s file, lease agreement, and HUD-5005 Owner?s Certification of Compliance with HUD?s Tenant Eligibility and Rent Procedures form could not be located, as required by the HUD Regulatory Agreement. Recommendation: The auditors recommended the Corporation establish procedures for maintaining the tenant file, as required. Action Taken: Management agrees with the condition and will establish procedures to ensure all tenant lease agreements are maintained in accordance with the regulatory agreement.
FAC accepted this audit on July 19, 2020 — management decision was due January 19, 2021.
FAC accepted this audit on July 16, 2019 — management decision was due January 16, 2020.
FAC accepted this audit on July 8, 2018 — management decision was due January 8, 2019.
FAC accepted this audit on September 19, 2017 — management decision was due March 19, 2018.
FAC accepted this audit on September 13, 2016 — management decision was due March 13, 2017.
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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