EIN: 521064333
UEI: WHKMPP2GJ7Z9
Single Audit filed under EIN: 530196508
That audit also covers EIN: 300012186 · unlinked EINs have no separate FAC filing
Audited by: Schiavi, Wallace & Rowe PC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 9, 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 9, 2026 (39 days from today).
What is a management decision? →FAC accepted this audit on April 28, 2025 — management decision was due October 28, 2025.
FAC accepted this audit on April 18, 2024 — management decision was due October 18, 2024.
FAC accepted this audit on April 24, 2023 — management decision was due October 24, 2023.
Based on a sample review of tenant files, 3 out of 8 files did not include a move-in inspection form. Cause: Control procedures were not in place to ensure that documented move-in inspections occurred in accordance with move-in procedures outlined in the HUD Handbook. Effect: The effect is non-compliance with the requirements of the Department of Housing and Urban Development, HUD Handbook 4350-3, REV-1, Section 6-29. Questioned Costs: There were no questioned costs. Context: Revitz House Corporation received federal awards related to HUD?s housing assistance program which requires compliance with the Compliance Supplement and HUD guidelines. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that control procedures be put in place to ensure that no lease is executed until a move-in inspection is completed, the inspection form is signed by both tenant and landlord, and the signed inspection form is placed in the tenant file. Views of Responsible Officials and Planned Corrective Action: In each of the three instances noted, the tenant was an existing tenant converting to Section 8 subsidy. The tenant did not physically change apartments; therefore, a move-in did not take place and a move-in inspection was not completed. Revitz House Corporation now understands that HUD may view this circumstance as a move-in and will put control procedures in place to document move-in inspections in accordance with the HUD Handbook on a go-forward basis.
Show full finding ▾Hide full finding ▴Finding No: 2022-1: Section 8 Housing Assistance Program, Assistance Listing No. 14.195 ? Failure to document move-in inspections prior to lease agreement execution. Criteria: HUD Handbook 4350-3, REV-1, Section 6-29 requires that both owner and tenant must jointly inspect the tenant unit before execution of lease and that appropriate signatures be documented on the inspection form. Condition: Based on a sample review of tenant files, 3 out of 8 files did not include a move-in inspection form. Cause: Control procedures were not in place to ensure that documented move-in inspections occurred in accordance with move-in procedures outlined in the HUD Handbook. Effect: The effect is non-compliance with the requirements of the Department of Housing and Urban Development, HUD Handbook 4350-3, REV-1, Section 6-29. Questioned Costs: There were no questioned costs. Context: Revitz House Corporation received federal awards related to HUD?s housing assistance program which requires compliance with the Compliance Supplement and HUD guidelines. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that control procedures be put in place to ensure that no lease is executed until a move-in inspection is completed, the inspection form is signed by both tenant and landlord, and the signed inspection form is placed in the tenant file. Views of Responsible Officials and Planned Corrective Action: In each of the three instances noted, the tenant was an existing tenant converting to Section 8 subsidy. The tenant did not physically change apartments; therefore, a move-in did not take place and a move-in inspection was not completed. Revitz House Corporation now understands that HUD may view this circumstance as a move-in and will put control procedures in place to document move-in inspections in accordance with the HUD Handbook on a go-forward basis.
Views of Responsible Officials and Planned Corrective Action: In each of the three instances noted, the tenant was an existing tenant converting to Section 8 subsidy. The tenant did not physically change apartments; therefore, a move-in did not take place and a move-in inspection was not completed. Revitz House Corporation now understands that HUD may view this circumstance as a move-in and will put control procedures in place to document move-in inspections in accordance with the HUD Handbook on a go-forward basis.
FAC accepted this audit on April 21, 2022 — management decision was due October 21, 2022.
FAC accepted this audit on April 27, 2021 — management decision was due October 27, 2021.
FAC accepted this audit on April 23, 2020 — management decision was due October 23, 2020.
FAC accepted this audit on April 16, 2019 — management decision was due October 16, 2019.
FAC accepted this audit on April 17, 2018 — management decision was due October 17, 2018.
FAC accepted this audit on April 10, 2017 — management decision was due October 10, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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