EIN: 510821809
UEI: N8TWKKDPZSJ3
Audited by: Bernard Robinson & Company, L.L.P.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 23, 2026. 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 23, 2026 (47 days from today).
What is a management decision? →FAC accepted this audit on July 21, 2025 — management decision was due January 21, 2026.
During the year ending December 31, 2024, the Organization did not obtain the required signatures of tenants on the HUD-50059 at recertification. Criteria: HUD Handbook 4530.3 REV-1 CHG-3, Chapter 7 section 3 states that signature of the head, co-head, spouse and all other adult members of the household on the HUD-50059 are required prior to submitting to the Contract Administrator or HUD. Effect: Noncompliance with HUD regulations and potential errors in rental assistance. Cause: Management oversight. Context: Of the seven tenant files tested for eligibility compliance, two of the files did not have the signature of the tenant on the HUD-50059 prior to submitting to HUD/TRACs. Questioned Costs: $0 Recommendation: We recommend that management ensure the required household members sign the HUD-50059 prior to submitting to HUD. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding and will ensure that all required signatures are obtained on all Form HUD-50059's prior to submitting to HUD going forward.
Show full finding ▾Hide full finding ▴Finding 2024-001: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Statement of Condition: During the year ending December 31, 2024, the Organization did not obtain the required signatures of tenants on the HUD-50059 at recertification. Criteria: HUD Handbook 4530.3 REV-1 CHG-3, Chapter 7 section 3 states that signature of the head, co-head, spouse and all other adult members of the household on the HUD-50059 are required prior to submitting to the Contract Administrator or HUD. Effect: Noncompliance with HUD regulations and potential errors in rental assistance. Cause: Management oversight. Context: Of the seven tenant files tested for eligibility compliance, two of the files did not have the signature of the tenant on the HUD-50059 prior to submitting to HUD/TRACs. Questioned Costs: $0 Recommendation: We recommend that management ensure the required household members sign the HUD-50059 prior to submitting to HUD. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding and will ensure that all required signatures are obtained on all Form HUD-50059's prior to submitting to HUD going forward.
Brockwood Community Association 801 W. Washington Street Greenville, South Carolina 29601 CORRECTIVE ACTION PLAN April 14, 2025 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Brockwood Community Association respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The finding from the year ended December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - Federal Award Program Audit Finding 2024-001: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 223(f)/207) Recommendation: We recommend that the management ensure the required household members sign the HUD-50059 prior to submitting to HUD. Action Taken: We agree with Finding 2024-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will ensure that all required signatures are obtained on all Form HUD-50059's prior to submitting to HUD going forward. If HUD has questions regarding this corrective action plan, please call (704) 771-1696. Sincerely yours, Claudia A Keene, CPA Controller Multifamily Select, Inc. Managing Agent
2023-001
The Organization did not submit its annual financial report, certified by a Certified Public Accountant, to HUD within 90 days following of the end of the fiscal year December 31, 2023. Criteria: HUD requirements, under the Uniform Financial Reporting Standards for HUD Housing Programs; Final Rule, and the Regulatory Agreement require that the Project's annual financial statements report be submitted to HUD within 90 days following the end of each fiscal year. Effect: Noncompliance with HUD regulations and the possibility that the Project could be subject to criminal and civil monetary penalties. Cause: The completion of the audit for the fiscal year ended December 31, 2023 was delayed due to the absence of required signatures. Context: A test was performed to review the most recent fiscal year audit submission to HUD. The annual financial statement report for the fiscal year December 31, 2023 was found to have not been submitted to HUD within 90 days following the end of the fiscal year December 31, 2023. Questioned Costs: $0 Recommendation: We recommend that the board of directors and management ensure the annual financial report, certified by a Certified Public Accountant, is submitted to HUD each year going forward within 90 days following the fiscal year end. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the annual financial report, certified by a Certified Public Accountant, for the year ended December 31, 2023 was not submitted to HUD by the required due date. Management will provide additional oversight to ensure the annual financial reports are submitted each fiscal year going forward within required due dates. The annual financial report for the fiscal year ended December 31, 2023 was submitted to HUD on December 6, 2024.
Show full finding ▾Hide full finding ▴Finding 2024-002: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Statement of Condition: The Organization did not submit its annual financial report, certified by a Certified Public Accountant, to HUD within 90 days following of the end of the fiscal year December 31, 2023. Criteria: HUD requirements, under the Uniform Financial Reporting Standards for HUD Housing Programs; Final Rule, and the Regulatory Agreement require that the Project's annual financial statements report be submitted to HUD within 90 days following the end of each fiscal year. Effect: Noncompliance with HUD regulations and the possibility that the Project could be subject to criminal and civil monetary penalties. Cause: The completion of the audit for the fiscal year ended December 31, 2023 was delayed due to the absence of required signatures. Context: A test was performed to review the most recent fiscal year audit submission to HUD. The annual financial statement report for the fiscal year December 31, 2023 was found to have not been submitted to HUD within 90 days following the end of the fiscal year December 31, 2023. Questioned Costs: $0 Recommendation: We recommend that the board of directors and management ensure the annual financial report, certified by a Certified Public Accountant, is submitted to HUD each year going forward within 90 days following the fiscal year end. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the annual financial report, certified by a Certified Public Accountant, for the year ended December 31, 2023 was not submitted to HUD by the required due date. Management will provide additional oversight to ensure the annual financial reports are submitted each fiscal year going forward within required due dates. The annual financial report for the fiscal year ended December 31, 2023 was submitted to HUD on December 6, 2024.
Brockwood Community Association 801 W. Washington Street Greenville, South Carolina 29601 CORRECTIVE ACTION PLAN April 14, 2025 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Brockwood Community Association respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The finding from the year ended December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - Federal Award Program Audit Finding 2024-002: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 223(f)/207) Recommendation: We recommend the board of directors and management ensure the annual financial report, certified by a Certified Public Accountant, is submitted to HUD each year going forward within 90 days following the fiscal year end. Action Taken: We agree with Finding 2024-002 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the annual financial reports are submitted each fiscal year going forward within required due dates. If HUD has questions regarding this corrective action plan, please call (704) 771-1696. Sincerely yours, Claudia A Keene, CPA Controller Multifamily Select, Inc.
The Organization did not submit the data collection forms and required reporting package to the Federal Audit Clearinghouse (FAC) by the required due date for the single audit for the year ending December 31, 2023. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: The completion of the audit for the fiscal year ended December 31, 2023 was delayed due to the absence of signatures. Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC to determine if the Corporation qualified as a low-risk auditee. A single audit was performed under the Uniform Guidance for the year ending December 31, 2023, however, the data collection form was not submitted to the FAC within the required due dates. Questioned Costs: $0 Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward by the required due date. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the year ended December 31, 2023 was not submitted to the FAC within the required due date. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within the required due dates. The data collection form for the year ending December 31, 2023 was submitted to the FAC on January 2, 2025.
Show full finding ▾Hide full finding ▴Finding 2024-003: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Statement of Condition: The Organization did not submit the data collection forms and required reporting package to the Federal Audit Clearinghouse (FAC) by the required due date for the single audit for the year ending December 31, 2023. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: The completion of the audit for the fiscal year ended December 31, 2023 was delayed due to the absence of signatures. Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC to determine if the Corporation qualified as a low-risk auditee. A single audit was performed under the Uniform Guidance for the year ending December 31, 2023, however, the data collection form was not submitted to the FAC within the required due dates. Questioned Costs: $0 Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward by the required due date. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the year ended December 31, 2023 was not submitted to the FAC within the required due date. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within the required due dates. The data collection form for the year ending December 31, 2023 was submitted to the FAC on January 2, 2025.
Brockwood Community Association 801 W. Washington Street Greenville, South Carolina 29601 CORRECTIVE ACTION PLAN April 14, 2025 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Brockwood Community Association respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The finding from the year ended December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - Federal Award Program Audit Finding 2024-003: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 223(f)/207) Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward by the required due date. Action Taken: We agree with Finding 2024-003 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. If HUD has questions regarding this corrective action plan, please call (704) 771-1696. Sincerely yours, Claudia A Keene, CPA Controller Multifamily Select, Inc.
FAC accepted this audit on January 2, 2025 — management decision was due July 2, 2025.
During the year ending December 31, 2023, the Organization did not obtain the required signature of a tenant on the HUD-50059 at recertification. Criteria: HUD Handbook 4530.3 REV-1 CHG-3, Chapter 7 section 3 states that signature of the head, co-head, spouse and all other adult members of the household on the HUD-50059 are required prior to submitting to the Contract Administrator or HUD. Effect: Noncompliance with HUD regulations and potential errors in rental assistance. Cause: Management oversight. Context: Of the seven tenant files tested for eligibility compliance, one of the files did not have the signature of the tenant on the HUD-50059 prior to submitting to HUD/TRACs. Questioned Costs: $0 Recommendation: We recommend that the management ensure the required household members sign the HUD-50059 prior to submitting to HUD. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding and obtained the required signatures on the HUD-50059. Management will ensure that all required signatures are obtained on all Form HUD-50059's prior to submitting to HUD going forward.
Show full finding ▾Hide full finding ▴Finding 2023-001: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Statement of Condition: During the year ending December 31, 2023, the Organization did not obtain the required signature of a tenant on the HUD-50059 at recertification. Criteria: HUD Handbook 4530.3 REV-1 CHG-3, Chapter 7 section 3 states that signature of the head, co-head, spouse and all other adult members of the household on the HUD-50059 are required prior to submitting to the Contract Administrator or HUD. Effect: Noncompliance with HUD regulations and potential errors in rental assistance. Cause: Management oversight. Context: Of the seven tenant files tested for eligibility compliance, one of the files did not have the signature of the tenant on the HUD-50059 prior to submitting to HUD/TRACs. Questioned Costs: $0 Recommendation: We recommend that the management ensure the required household members sign the HUD-50059 prior to submitting to HUD. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding and obtained the required signatures on the HUD-50059. Management will ensure that all required signatures are obtained on all Form HUD-50059's prior to submitting to HUD going forward.
Brockwood Community Association 801 W. Washington Street Greenville, South Carolina 29601 CORRECTIVE ACTION PLAN March 20, 2024 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Brockwood Community Association respectively submits the following Corrective Action Plan for the year ended December 31, 2023. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The finding from the year ended December 31, 2023 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - Federal Award Program Audit Finding 2023-001: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 223(f)/207) Recommendation: We recommend that the management ensure the required household members sign the HUD-50059 prior to submitting to HUD. Action Taken: We agree with Finding 2023-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management obtained the required signature on the HUD-50059. Management will ensure that all required signatures are obtained on all Form HUD-50059's prior to submitting to HUD going forward. If HUD has questions regarding this corrective action plan, please call (704) 771-1696. Sincerely yours, Claudia A Keene, CPA Controller Multifamily Select, Inc. Managing Agent
FAC accepted this audit on October 16, 2023 — management decision was due April 16, 2024.
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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