EIN: 521915436
UEI: MKNLVGR5H9P7
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 18, 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 February 18, 2027 (175 days from today).
What is a management decision? →As a result of an expired form HUD-9839-B, the Project has been overcharged management fees, resulting in an unauthorized loan to the management company. Cause: Form HUD-9839-B expired and the management company kept charging the Project. Effect or Potential Effect: The Project has made an unauthorized loan to the management company as a result of overpaying management fees of $3,422 and over accruing management fees of $13,688. Auditor Non-Compliance Code: J – Unauthorized Management Fees. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendation will be adopted. Recommendation: The Project should implement procedures to monitor the expiration of all contracts to ensure timely preparation and approval. Additionally, the Project should obtain reimbursement for any amounts paid subsequent to the expiration of form HUD-9839-B. Response Indicator: Agree. Completion Date: 12/31/2026 Response: Management is in the process of renewing all management certifications and will provide the accountant extra training to monitor and not charge fees for expired certifications.
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: Expenses. Sample Size Information: Management fees. Identification of Repeat Finding and Finding Reference Number: No. Criteria: The Project shall only owe the management company fees at the rate specified in the Project Owner’s/Management Agent’s Certification (form HUD-9839-B). Statement of Condition: As a result of an expired form HUD-9839-B, the Project has been overcharged management fees, resulting in an unauthorized loan to the management company. Cause: Form HUD-9839-B expired and the management company kept charging the Project. Effect or Potential Effect: The Project has made an unauthorized loan to the management company as a result of overpaying management fees of $3,422 and over accruing management fees of $13,688. Auditor Non-Compliance Code: J – Unauthorized Management Fees. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendation will be adopted. Recommendation: The Project should implement procedures to monitor the expiration of all contracts to ensure timely preparation and approval. Additionally, the Project should obtain reimbursement for any amounts paid subsequent to the expiration of form HUD-9839-B. Response Indicator: Agree. Completion Date: 12/31/2026 Response: Management is in the process of renewing all management certifications and will provide the accountant extra training to monitor and not charge fees for expired certifications.
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Mt. Lebanon, Inc., respectfully submits the following corrective action plan for the year ended December 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: January 1, 2025 through December 31, 2025 The finding from the December 31, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers 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: The Project should implement procedures to monitor the expiration of all contracts to ensure timely preparation and approval. Additionally, the Project should obtain reimbursement for any amounts paid subsequent to the expiration of form HUD-9839-B. Action Taken: Management is in the process of renewing all management certifications and will provide the accountant extra training to monitor and not charge fees for expired certifications. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO
FAC accepted this audit on August 7, 2025 — management decision was due February 7, 2026.
The Project underfunded the account by $1,000. Cause: The Project did not deposit the correct amount for several months and the correction deposit made prior to year end did not cover the deficiency. Effect or Potential Effect: Deficiently funded reserve for replacements. Auditor Non-Compliance Code: N – Reserve for Replacements Deposits. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor's recommendations will be adopted. Recommendation: Management should implement procedures to ensure the correct amount is deposited into the replacement reserve account each month. Response Indicator: Agree. Completion Date: 12/31/2025 Response: New procedures have been implemented to review the deposits each month to ensure amounts are proper.
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: All replacement reserve deposits for the year ended December 31, 2024. Sample Size Information: Required replacement reserve deposits for the year ended December 31, 2024. Identification of Repeat Finding and Finding Reference Number: No. Criteria: In accordance with HUD, required monthly deposits must be made to the Project’s reserve for replacement account. Statement of Condition: The Project underfunded the account by $1,000. Cause: The Project did not deposit the correct amount for several months and the correction deposit made prior to year end did not cover the deficiency. Effect or Potential Effect: Deficiently funded reserve for replacements. Auditor Non-Compliance Code: N – Reserve for Replacements Deposits. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor's recommendations will be adopted. Recommendation: Management should implement procedures to ensure the correct amount is deposited into the replacement reserve account each month. Response Indicator: Agree. Completion Date: 12/31/2025 Response: New procedures have been implemented to review the deposits each month to ensure amounts are proper.
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Mt. Lebanon, Inc. respectfully submits the following corrective action plan for the year ended December 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: January 1, 2024 through December 31, 2024 The finding from the December 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: Management should implement procedures to ensure the correct amount is deposited into the replacement reserve account each month. Action Taken: New procedures have been implemented to review the deposits each month to ensure amounts are proper. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO
FAC accepted this audit on April 17, 2022 — management decision was due October 17, 2022.
The Project did not recognize rent revenue for a gross rent change as of the effective date of the contract. Cause: The Project did not apply the rent increase as of the effective date resulting in the underpayment of PRAC for each unit. Effect or Potential Effect: Rent revenue was materially understated by $16,008. 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 have been adopted. Recommendation: The Project should ensure that rent increases are implemented and recorded as of the effective date of the contract once HUD has approved the rent schedule. Response Indicator: Agree. Completion Date: 2/7/2022 Response: The rent increase has been recorded. All future increases will be implemented upon receipt of the contract renewal.
Show full finding ▾Hide full finding ▴FINDING No. 2021-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Total rent revenue. Sample Size Information: All monthly PRAC requests. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulation requires that any changes to contract rent must be applied as of the effective date upon execution of the contract renewal. Statement of Condition: The Project did not recognize rent revenue for a gross rent change as of the effective date of the contract. Cause: The Project did not apply the rent increase as of the effective date resulting in the underpayment of PRAC for each unit. Effect or Potential Effect: Rent revenue was materially understated by $16,008. 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 have been adopted. Recommendation: The Project should ensure that rent increases are implemented and recorded as of the effective date of the contract once HUD has approved the rent schedule. Response Indicator: Agree. Completion Date: 2/7/2022 Response: The rent increase has been recorded. All future increases will be implemented upon receipt of the contract renewal.
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Mt. Lebanon respectfully submits the following corrective action plan for the year ended December 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: January 1, 2021 through December 31, 2021 The finding from the December 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 ensure that rent increases are implemented as of the effective date of the contract once HUD has approved the rent schedule. Action Taken: The rent increase has been recorded. All future increases will be implemented upon receipt of the contract renewal. If the Oversight Agency for Audit has questions regarding the plan, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
FAC accepted this audit on April 12, 2021 — management decision was due October 12, 2021.
The Project did not perform annual unit inspections for eight tenants due to safety precautions taken in regard to the coronavirus. Cause: The Project did not conduct the annual unit inspections due to the coronavirus pandemic. Effect or Potential Effect: Unable to determine and assess whether the property has sustained any damages that require repairs. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: Management respectfully disagrees with the finding. Recommendation: The Project should perform annual unit inspections and maintain all required tenant documentation. Response Indicator: Disagree. Response: Management directed staff not to conduct unit inspections during the pandemic for the sake of protecting the health of the seniors and staff.
Show full finding ▾Hide full finding ▴FINDING No. 2020-001: Section 202 Supportive Housing for the Elderly ? Capital Advance, CFDA 14.157 Finding Resolution Status: Unresolved. Information on Universe Population Size: Ninety tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulation requires annual unit inspections performed in a timely manner and the corresponding documentation maintained. Statement of Condition: The Project did not perform annual unit inspections for eight tenants due to safety precautions taken in regard to the coronavirus. Cause: The Project did not conduct the annual unit inspections due to the coronavirus pandemic. Effect or Potential Effect: Unable to determine and assess whether the property has sustained any damages that require repairs. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: Management respectfully disagrees with the finding. Recommendation: The Project should perform annual unit inspections and maintain all required tenant documentation. Response Indicator: Disagree. Response: Management directed staff not to conduct unit inspections during the pandemic for the sake of protecting the health of the seniors and staff.
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Mt. Lebanon, respectfully submits the following corrective action plan for the year ended December 31, 2020. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2020 through December 31, 2020 The finding from the December 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 ? Capital Advance, CFDA 14.157 Recommendation: The Project should perform annual unit inspections and maintain all required tenant documentation. Action Taken: Management directed staff not to conduct unit inspections during the pandemic for the sake of protecting the health of the seniors and staff. If the Oversight Agency for Audit has questions regarding the plan, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Assistant to the VP of Finance and Accounting
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