EIN: 521513985
UEI: X673QFX5GVG5
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 1, 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 1, 2026 (86 days ago).
What is a management decision? →The Project did not complete the PRAC renewal process timely. As a result, the Project needed to secure funding through a replacement reserve loan that was not repaid upon receipt of the PRAC funds. Cause: The Project did not follow HUD regulations for a timely PRAC contract renewal resulting in the delay of funding. Effect or Potential Effect: The Project is not in compliance with HUD regulations for a timely PRAC contract renewal and repayment provision stipulated in form HUD-9250. Auditor Non-Compliance Code: R – Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor's recommendations will be adopted. Recommendation: Ensure the PRAC contract renewal is submitted timely and that all loans taken from the replacement reserve account are repaid upon receipt of PRAC funds, as required by HUD. Response Indicator: Agree. Completion Date: 03/31/2026 Response: New staff has been put in place to monitor and submit all renewals in a timely manner.
Show full finding ▾Hide full finding ▴FINDING No. 2025-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Unresolved. Information on Universe Population Size: PRAC contracts and assistance. Sample Size Information: Monthly PRAC assistance. Identification of Repeat Finding and Finding Reference Number: No. Criteria: As required by HUD regulations, the PRAC contract renewal must be submitted at least 120 days prior to the existing contract expiration date. Additionally, PRAC loans approved from the replacement reserve account must be returned timely, as stipulated in form HUD-9250. Statement of Condition: The Project did not complete the PRAC renewal process timely. As a result, the Project needed to secure funding through a replacement reserve loan that was not repaid upon receipt of the PRAC funds. Cause: The Project did not follow HUD regulations for a timely PRAC contract renewal resulting in the delay of funding. Effect or Potential Effect: The Project is not in compliance with HUD regulations for a timely PRAC contract renewal and repayment provision stipulated in form HUD-9250. Auditor Non-Compliance Code: R – Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor's recommendations will be adopted. Recommendation: Ensure the PRAC contract renewal is submitted timely and that all loans taken from the replacement reserve account are repaid upon receipt of PRAC funds, as required by HUD. Response Indicator: Agree. Completion Date: 03/31/2026 Response: New staff has been put in place to monitor and submit all renewals in a timely manner.
Oversight Agency for Audit, National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2024 through March 31, 2025 The finding from the March 31, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2025-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Ensure the PRAC contract renewal is submitted timely and that all loans taken from the replacement reserve account are repaid upon receipt of PRAC funds, as required by HUD. Action Taken: New staff has been put in place to monitor and submit all renewals in a timely manner. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
FAC accepted this audit on December 11, 2024 — management decision was due June 11, 2025.
One tenant did not have an annual unit inspection. Cause: The Project did not comply with HUD regulations as it relates to unit inspections. Effect or Potential Effect: Unable to determine and assess whether the property has sustained any damage. Auditor Non-Compliance Code: R – Section 8 Program Administration. Reporting Views of Responsible Officials: The project agrees with the finding and the auditor's recommendations will be adopted. Recommendation: The Project should perform annual unit inspections and maintain the information in the tenant files. Response Indicator: Agree. Completion Date: 03/31/2025 Response: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures.
Show full finding ▾Hide full finding ▴FINDING No. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Unresolved. Information on Universe Population Size: Sixty-six tenants Sample Size Information: Ten tenants Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulations require owners perform unit inspections on at least an annual basis and maintain appropriate documentation. Statement of Condition: One tenant did not have an annual unit inspection. Cause: The Project did not comply with HUD regulations as it relates to unit inspections. Effect or Potential Effect: Unable to determine and assess whether the property has sustained any damage. Auditor Non-Compliance Code: R – Section 8 Program Administration. Reporting Views of Responsible Officials: The project agrees with the finding and the auditor's recommendations will be adopted. Recommendation: The Project should perform annual unit inspections and maintain the information in the tenant files. Response Indicator: Agree. Completion Date: 03/31/2025 Response: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures.
Oversight Agency for Audit, National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2023 through March 31, 2024 The finding from the March 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should perform annual unit inspections and maintain the information in the tenant files. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips Irene Phillips CFO
FAC accepted this audit on December 15, 2023 — management decision was due June 15, 2024.
The Project did not complete the renewal process 120 days prior to the PRAC expiration date. In addition, the Project requested $46,934 of subsidies in excess of contracted rental rates for eight months of the year. Cause: The Project did not follow HUD regulations for timely contract renewal. Effect or Potential Effect: Not adhering to HUD regulations resulting in the delay of HUD funding and excess rent subsidies being requested and received, materially overstating authorized federal awards. Additionally, the Project had to take a short-term loan from the replacement reserve account to cover the operating shortfall while awaiting HUD approval of the new PRAC. Auditor Non-Compliance Code: R – Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations will be adopted. Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruptions in funding and ensure the monthly subsidy requests agree with HUD approved c ontracted rental rates. Response Indicator: Agree. Completion Date: 03/31/2024 Response: The Compliance Department is monitoring and tracking PRAC contract renewals. Going forward, reminders and follow-ups to deadlines will be sent to ensure the contract renewal is completed timely. Questioned Costs: $ 46,934 Total Questioned Costs: $ 46,934
Show full finding ▾Hide full finding ▴FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Unresolved. Information on Universe Population Size: Total assistance revenue. Sample Size Information: All monthly PRAC requests. Identification of Repeat Finding and Finding Reference Number: No. Criteria: As required by HUD regulations, applications for renewal of PRAC contracts must be completed 120 days prior to the PRAC expiration date. Requests for monthly subsidy must adhere to contracted rental rates approved by HUD. Statement of Condition: The Project did not complete the renewal process 120 days prior to the PRAC expiration date. In addition, the Project requested $46,934 of subsidies in excess of contracted rental rates for eight months of the year. Cause: The Project did not follow HUD regulations for timely contract renewal. Effect or Potential Effect: Not adhering to HUD regulations resulting in the delay of HUD funding and excess rent subsidies being requested and received, materially overstating authorized federal awards. Additionally, the Project had to take a short-term loan from the replacement reserve account to cover the operating shortfall while awaiting HUD approval of the new PRAC. Auditor Non-Compliance Code: R – Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations will be adopted. Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruptions in funding and ensure the monthly subsidy requests agree with HUD approved c ontracted rental rates. Response Indicator: Agree. Completion Date: 03/31/2024 Response: The Compliance Department is monitoring and tracking PRAC contract renewals. Going forward, reminders and follow-ups to deadlines will be sent to ensure the contract renewal is completed timely. Questioned Costs: $ 46,934 Total Questioned Costs: $ 46,934
Oversight Agency for Audit, National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2022 through March 31, 2023 The findings from the March 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number in the schedule. SECTION II/III - FINDINGS AND QUESTIONED COSTS – FINANCIAL STATEMENT AUDIT AND MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruptions in funding and ensure the monthly subsidy requests agree with HUD approved contracted rental rates. Action Taken: The Compliance Department is monitoring and tracking PRAC contract renewals. Going forward, reminders and follow-ups to deadlines will be sent to ensure the contract renewal is completed timely.
The Project did not perform and/or maintain the initial EIV for nine tenants or perform an annual unit inspection for one tenant. Cause: The manager did not maintain appropriate tenant eligibility documentation in accordance with HUD requirements. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance, residency may be disallowed. Unable to determine and assess whether the property has sustained any damages that require repairs. Auditor Non-Compliance Code: R – Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations will be adopted. Recommendation: Management should verify initial tenant income through the EIV system in a timely manner and perform annual unit inspections and maintain all required documentation in the tenant files. Response Indicator: Agree. Completion Date: 03/31/2024 Response: Managers have been trained that EIV Income Reports must be pulled timely, reviewed, and action taken, if needed. They have also been instructed to maintain a checklist to ensure unit inspections are done annually. Alerts have been turned on in One Site to remind managers to pull EIV 90- day reports.
Show full finding ▾Hide full finding ▴FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Unresolved. Information on Universe Population Size: Seventy-one tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: Yes, finding 2022-001. Criteria: HUD regulations require timely verification of initial income through the use of Enterprise Income Verification (EIV) reports and annual unit inspections performed in a timely manner and the corresponding documentation maintained. Statement of Condition: The Project did not perform and/or maintain the initial EIV for nine tenants or perform an annual unit inspection for one tenant. Cause: The manager did not maintain appropriate tenant eligibility documentation in accordance with HUD requirements. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance, residency may be disallowed. Unable to determine and assess whether the property has sustained any damages that require repairs. Auditor Non-Compliance Code: R – Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations will be adopted. Recommendation: Management should verify initial tenant income through the EIV system in a timely manner and perform annual unit inspections and maintain all required documentation in the tenant files. Response Indicator: Agree. Completion Date: 03/31/2024 Response: Managers have been trained that EIV Income Reports must be pulled timely, reviewed, and action taken, if needed. They have also been instructed to maintain a checklist to ensure unit inspections are done annually. Alerts have been turned on in One Site to remind managers to pull EIV 90- day reports.
SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should verify initial tenant income through the EIV system in a timely manner and perform annual unit inspections and maintain all required documentation in the tenant files. Action Taken: Managers have been trained that EIV Income Reports must be pulled timely, reviewed, and action taken, if needed. They have also been instructed to maintain a checklist to ensure unit inspections are done annually. Alerts have been turned on in One Site to remind managers to pull EIV 90-day reports. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954- 835-9200. Sincerely yours, Christine Harris Accounting Manager
2022-001
FAC accepted this audit on December 12, 2022 — management decision was due June 12, 2023.
The Project did not perform and/or maintain the initial EIV for seven tenants. Cause: The Project did not comply with HUD regulations as it relates to the condition listed above. Effect or Potential Effect: The Project is noncompliant with the income verification process. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: Management should verify initial tenant income through the EIV system in a timely manner and maintain verification in the tenant files. Response Indicator: Agree Completion Date: 3/31/2023 Response: Due to a change in staff the project was not able to perform file reviews on all tenants. Going forward, the regional director will ensure the files are adequately maintained.
Show full finding ▾Hide full finding ▴FINDING No. 2022-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Finding Resolution Status: Unresolved. Information on Universe Population Size: Seventy-three tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: Yes, 2021-001. Criteria: HUD regulation requires timely verification of initial income through the use of Enterprise Income Verification (EIV) reports. Statement of Condition: The Project did not perform and/or maintain the initial EIV for seven tenants. Cause: The Project did not comply with HUD regulations as it relates to the condition listed above. Effect or Potential Effect: The Project is noncompliant with the income verification process. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: Management should verify initial tenant income through the EIV system in a timely manner and maintain verification in the tenant files. Response Indicator: Agree Completion Date: 3/31/2023 Response: Due to a change in staff the project was not able to perform file reviews on all tenants. Going forward, the regional director will ensure the files are adequately maintained.
Oversight Agency for Audit National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2021 through March 31, 2022 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: Management should verify initial tenant income through the EIV system in a timely manner and maintain verification in the tenant files. Action Taken: Due to a change in staff the project was not able to perform file reviews on all tenants. Going forward, the regional director will ensure the files are adequately maintained. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
2021-001
The Project has been overcharged management fees, resulting in an unauthorized loan to the Management Company. Cause: The Project did not comply with HUD regulations as it relates to the condition listed above. Effect or Potential Effect: The Project has made an unauthorized loan to the management company as a result of overpaying management fees of $2,972. Auditor Non-Compliance Code: J ? Unauthorized Management Fees. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: The Project should implement procedures to monitor the calculation of management fees. Response Indicator: Agree. Completion Date: 3/31/2023 Response: Going forward there will be a monthly analysis of management fees.
Show full finding ▾Hide full finding ▴FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Finding Resolution Status: Unresolved. Information on Universe Population Size: All management fee expenses. Sample Size Information: All management fee expenses. Identification of Repeat Finding and Finding Reference Number: No. Criteria: As required by HUD. The Project shall only use funds as specified in the Regulatory Agreement and owes the management company fees at the rate specified in the Project Owner?s/Management Agent?s Certification (Form HUD-9839-B). Statement of Condition: The Project has been overcharged management fees, resulting in an unauthorized loan to the Management Company. Cause: The Project did not comply with HUD regulations as it relates to the condition listed above. Effect or Potential Effect: The Project has made an unauthorized loan to the management company as a result of overpaying management fees of $2,972. Auditor Non-Compliance Code: J ? Unauthorized Management Fees. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: The Project should implement procedures to monitor the calculation of management fees. Response Indicator: Agree. Completion Date: 3/31/2023 Response: Going forward there will be a monthly analysis of management fees.
Oversight Agency for Audit National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2021 through March 31, 2022 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should implement procedures to monitor the calculation of management fees. Action Taken: Going forward there will be a monthly analysis of management fees. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
FAC accepted this audit on July 5, 2021 — management decision was due January 5, 2022.
Of the tenant files selected: ? Four tenant?s recertifications were completed past their anniversary dates and one tenant did not sign the HUD 50059 form. ? Nine tenants did not have an annual unit inspection due to safety precautions taken in regard to the coronavirus pandemic. ? Three tenant?s EIV reports were not completed for the initial certification. ? One tenant?s HUD form 50059 utilized inaccurate tenant income resulting in incorrect rental charges. Cause: The Project did not comply with HUD regulations as it relates to the conditions listed above. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance and residency may be disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: The Project should implement procedures to ensure the Project conducts annual processes in a timely manner, verifies eligibility by obtaining all required documents for potential tenants, and adequately maintains tenant files. Also, accurate tenant income should be used on HUD form 50059. Response Indicator: Agree. Completion Date: 3/31/2022 Response: The former manager did not complete all tenant file reviews per the company policy. New manager will be provided with additional HUD training and managements policies and procedures. Also, management did not allow unit inspections due to the pandemic for the sake of protecting the health of the seniors and staff.
Show full finding ▾Hide full finding ▴FINDING No. 2021-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Finding Resolution Status: Unresolved. Information on Universe Population Size: Seventy tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulation requires: ? Completion of annual recertifications and tenant signatures obtained prior to or on anniversary dates. ? Owners perform unit inspections on at least an annual basis and maintain appropriate documentation. ? Timely verification and retention of tenant?s initial income through the use of Enterprise Income Verification (EIV) reports. ? Accurate utilization of verified income on tenant?s HUD 50059 form. Statement of Condition: Of the tenant files selected: ? Four tenant?s recertifications were completed past their anniversary dates and one tenant did not sign the HUD 50059 form. ? Nine tenants did not have an annual unit inspection due to safety precautions taken in regard to the coronavirus pandemic. ? Three tenant?s EIV reports were not completed for the initial certification. ? One tenant?s HUD form 50059 utilized inaccurate tenant income resulting in incorrect rental charges. Cause: The Project did not comply with HUD regulations as it relates to the conditions listed above. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance and residency may be disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: The Project should implement procedures to ensure the Project conducts annual processes in a timely manner, verifies eligibility by obtaining all required documents for potential tenants, and adequately maintains tenant files. Also, accurate tenant income should be used on HUD form 50059. Response Indicator: Agree. Completion Date: 3/31/2022 Response: The former manager did not complete all tenant file reviews per the company policy. New manager will be provided with additional HUD training and managements policies and procedures. Also, management did not allow unit inspections due to the pandemic for the sake of protecting the health of the seniors and staff.
Oversight Agency for Audit National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2021. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2020 through March 31, 2021 The finding from the March 31, 2021 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2021-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should implement procedures to ensure the Project conducts annual processes in a timely manner, verifies eligibility by obtaining all required documents for potential tenants, and adequately maintains tenant files. Also, accurate tenant income should be used on HUD form 50059. Action Taken: The former manager did not complete all tenant file reviews per the company policy. New manager will be provided with additional HUD training and managements policies and procedures. Also, management did not allow unit inspections due to the pandemic for the sake of protecting the health of the seniors and staff. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Assistant to VP of Finance and Accounting
FAC accepted this audit on July 2, 2020 — management decision was due January 2, 2021.
Of the tenant files selected, two tenant?s EIV reports were not completed for the initial certification and three tenant?s EIV reports were not completed for the most recent annual recertification. Cause: The Project did not perform the income verification through the use of EIV reports. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance and residency may be disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: Implement procedures to ensure that the Project verifies eligibility by obtaining all required documentation for potential tenants and adequately maintains tenant files. Response Indicator: Agree. Completion Date: 3/31/2021 Response: Management has provided staff with additional HUD training and implemented procedures where regional directors will make periodic site visits inclusive of file reviews.
Show full finding ▾Hide full finding ▴FINDING No. 2020-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Finding Resolution Status: Unresolved. Information on Universe Population Size: Seventy-four tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD requires timely verification of tenant?s initial income through the use of Enterprise Income Verification (EIV) reports. Statement of Condition: Of the tenant files selected, two tenant?s EIV reports were not completed for the initial certification and three tenant?s EIV reports were not completed for the most recent annual recertification. Cause: The Project did not perform the income verification through the use of EIV reports. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance and residency may be disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: Implement procedures to ensure that the Project verifies eligibility by obtaining all required documentation for potential tenants and adequately maintains tenant files. Response Indicator: Agree. Completion Date: 3/31/2021 Response: Management has provided staff with additional HUD training and implemented procedures where regional directors will make periodic site visits inclusive of file reviews.
Oversight Agency for Audit National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2020. Name and address of independent public accounting firm: Bellows Associates, P.A., 7890 Peters Road, Suite G-102, Plantation, Florida 33324 Audit period: April 1, 2019 through March 31, 2020 The finding from the March 31, 2020 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2020-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: Implement procedures to ensure that the Project verifies eligibility by obtaining all required documentation for potential tenants and adequately maintains tenant files. Action Taken: Management has provided staff with additional HUD training and implemented procedures where regional directors will make periodic site visits inclusive of file reviews. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Assistant to Vice President of Accounting and Finance
FAC accepted this audit on July 7, 2019 — management decision was due January 7, 2020.
Of the tenant files selected, one tenant?s EIV report was not completed for the initial certification or the annual recertification. Additionally, the Project does not have proper documentation of the tenant?s consent to the release of information for one tenant. Cause: The Project did not perform the income verification timely nor maintain appropriate tenant eligibility documentation required by HUD. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance and residency may be disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: Implement procedures to ensure that the Project verifies eligibility by obtaining all required documentation for potential tenants and adequately maintains tenant files. Response Indicator: Agree. Completion Date: 3/31/2020 Response: The current community manager has undergone additional training to ensure that proper procedures and guidelines are adhered to.
Show full finding ▾Hide full finding ▴FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2019-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Finding Resolution Status: Unresolved. Information on Universe Population Size: Eighty-one tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD requires timely verification of tenant?s initial income through the use of Enterprise Income Verification (EIV) reports and tenant consent to the release of information. Statement of Condition: Of the tenant files selected, one tenant?s EIV report was not completed for the initial certification or the annual recertification. Additionally, the Project does not have proper documentation of the tenant?s consent to the release of information for one tenant. Cause: The Project did not perform the income verification timely nor maintain appropriate tenant eligibility documentation required by HUD. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance and residency may be disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: Implement procedures to ensure that the Project verifies eligibility by obtaining all required documentation for potential tenants and adequately maintains tenant files. Response Indicator: Agree. Completion Date: 3/31/2020 Response: The current community manager has undergone additional training to ensure that proper procedures and guidelines are adhered to.
Oversight Agency for Audit National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2019. Name and address of independent public accounting firm: Bellows Associates, P.A., 7890 Peters Road, Suite G-102, Plantation, Florida 33324 Audit period: April 1, 2018 through March 31, 2019 The finding from the March 31, 2019 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2019-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: Implement procedures to ensure that the Project verifies eligibility by obtaining all required documentation for potential tenants and adequately maintains tenant files. Action Taken: The current community manager has undergone additional training to ensure that proper procedures and guidelines are adhered to. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Assistant to Vice President of Accounting
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
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