EIN: 521154169
UEI: GSA_MIGRATION
Audited by: K.L. HOFFMAN & COMPANY, 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 December 6, 2021. 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 6, 2022 (1545 days ago).
What is a management decision? →Form SF-SAC Data Collection Form for Reporting on Audits of States, Local Governments, Indian Tribes, Institutions of Higher Education and Nonprofit report was filed late for period ending December 31, 2019. Criteria: The SF-SAC form is due the earlier of nine (9) months after the organization's year end or six (6) weeks after delivery of the financial statements. Cause: Delays in obtaining sufficient information caused the form to be filed late. Effect: The late filing of the SF-SAC caused the subsequent audit to be a non-low risk audit. Recommendation: The SF-SAC form should be filed the earlier of nine (9) months after the organization's year end or six (6) weeks after delivery of the financial statements. Views of Responsible Officials and Planned Corrective Actions: As this is the final year of operations for Delta Towers Apartments, difficulty obtaining information needed to complete the audit and the SF-SAC form should not be an issue going forward.
Show full finding ▾Hide full finding ▴Federal Award Finding CFDA # 14.195 Section 8 Housing Assistance Payments Finding # 2020-001 Condition: Form SF-SAC Data Collection Form for Reporting on Audits of States, Local Governments, Indian Tribes, Institutions of Higher Education and Nonprofit report was filed late for period ending December 31, 2019. Criteria: The SF-SAC form is due the earlier of nine (9) months after the organization's year end or six (6) weeks after delivery of the financial statements. Cause: Delays in obtaining sufficient information caused the form to be filed late. Effect: The late filing of the SF-SAC caused the subsequent audit to be a non-low risk audit. Recommendation: The SF-SAC form should be filed the earlier of nine (9) months after the organization's year end or six (6) weeks after delivery of the financial statements. Views of Responsible Officials and Planned Corrective Actions: As this is the final year of operations for Delta Towers Apartments, difficulty obtaining information needed to complete the audit and the SF-SAC form should not be an issue going forward.
As this is the final year of operations for Delta Towers Apartments, difficulty obtaining information needed to complete the audit and the SF-SAC form should not be an issue going forward.
2019-001
FAC accepted this audit on November 29, 2020 — management decision was due May 29, 2021.
Form SF-SAC Data Collection Form for Reporting on Audits of States, Local Governments, Indian Tribes, Institutions of Higher Education and Nonprofit report was filed late for fiscal period ending September 28, 2018. Criteria: The SF-SAC form is due the earlier of nine (9) months after the organization's year end or six (6) weeks after delivery of the financial statements. Cause: Delays in obtaining sufficient information caused the form to be filed late. Effect: The late filing of the SF-SAC caused the subsequent audit to be a non-low risk audit. Recommendation: The SF-SAC form should be filed the earlier of nine (9) months after the organization's year end or six (6) weeks after delivery of the financial statements. Views of Responsible Officials and Planned Corrective Actions: Form SF-SAC was filed late due to the late determination of the entity's year-end and transference of the HAP contract. The form was submitted on December 17, 2019. We are working with our auditors, through Covid-19, to ensure a timely filing of the SF-SAC Data Collection Form going forward.
Show full finding ▾Hide full finding ▴Federal Award Finding CFDA # 14.195 Section 8 Housing Assistance Payments Finding # 2019-001 Condition: Form SF-SAC Data Collection Form for Reporting on Audits of States, Local Governments, Indian Tribes, Institutions of Higher Education and Nonprofit report was filed late for fiscal period ending September 28, 2018. Criteria: The SF-SAC form is due the earlier of nine (9) months after the organization's year end or six (6) weeks after delivery of the financial statements. Cause: Delays in obtaining sufficient information caused the form to be filed late. Effect: The late filing of the SF-SAC caused the subsequent audit to be a non-low risk audit. Recommendation: The SF-SAC form should be filed the earlier of nine (9) months after the organization's year end or six (6) weeks after delivery of the financial statements. Views of Responsible Officials and Planned Corrective Actions: Form SF-SAC was filed late due to the late determination of the entity's year-end and transference of the HAP contract. The form was submitted on December 17, 2019. We are working with our auditors, through Covid-19, to ensure a timely filing of the SF-SAC Data Collection Form going forward.
Form SF-SAC was filed late due to the late determination of the entity's year-end and transference of the HAP contract. The form was submitted on December 17, 2019. We are working with our auditors, through Covid-19, to ensure a timely filing of the SF-SAC Data Collection Form going forward.
The Department of Housing and Urban Development (HUD) approved two rent increases during the period, however, these increases were not billed to HUD until subsequent to December 31, 2019. Criteria: Rental increases should be billed to HUD as soon as the notification of increase is received. Cause: There was a miscommunication in the administration causing the delay in billing. Effect: Approximately $14,000 was billed to HUD subsequent to December 31, 2019. Recommendation: Rental increases should be billed to HUD as soon as the notification of increase is received. Views of Responsible Officials and Planned Corrective Actions: The rent increases were billed to HUD on the March 2020 voucher. We have hired a compliance person to track and monitor the rent increases and to ensure they are processed timely.
Show full finding ▾Hide full finding ▴Federal Award Finding CFDA # 14.195 Section 8 Housing Assistance Payments Finding # 2019-002 Condition: The Department of Housing and Urban Development (HUD) approved two rent increases during the period, however, these increases were not billed to HUD until subsequent to December 31, 2019. Criteria: Rental increases should be billed to HUD as soon as the notification of increase is received. Cause: There was a miscommunication in the administration causing the delay in billing. Effect: Approximately $14,000 was billed to HUD subsequent to December 31, 2019. Recommendation: Rental increases should be billed to HUD as soon as the notification of increase is received. Views of Responsible Officials and Planned Corrective Actions: The rent increases were billed to HUD on the March 2020 voucher. We have hired a compliance person to track and monitor the rent increases and to ensure they are processed timely.
The rent increases were billed to HUD on the March 2020 voucher. We have hired a compliance person to track and monitor the rent increases and to ensure they are processed timely.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on June 5, 2018 — management decision was due December 5, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on April 9, 2017 — management decision was due October 9, 2017.
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