EIN: 522335700
UEI: DV3APH57LPL4
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 22, 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 January 22, 2027 (153 days from today).
What is a management decision? →In connection with lease file testing, we noted two out of two tenant files did not have annual tenant recertification Form 50059 completed timely.
Show full finding ▾Hide full finding ▴In connection with lease file testing, we noted two out of two tenant files did not have annual tenant recertification Form 50059 completed timely.
Management agrees with the recommendation and will ensure staff are trained and that recertifications are completed and signed within the required timeframe. A new Community Manager was hired in January 2026 and has been trained on the certifications process guidelines and its importance. The Compliance Department will continue to review and monitor timely completion of certifications.
FAC accepted this audit on December 27, 2022 — management decision was due June 27, 2023.
Statement of Condition During the year ended March 31, 2022, in connection with our lease file review, we noted the following deficiency: Two out of two existing tenants tested completed their current year recertification after the required recertification date. Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Questioned Costs N/A Effect The procedures for determining tenant eligibility were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs were not consistently followed. Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code: E - Eligibility and N - Special Tests and Provisions Finding Resolution Status: Resolved Views of Responsible Officials and Planned Corrective Actions: The Corporation agrees with the finding and the auditor's recommendation has been adopted.
Show full finding ▾Hide full finding ▴Statement of Condition During the year ended March 31, 2022, in connection with our lease file review, we noted the following deficiency: Two out of two existing tenants tested completed their current year recertification after the required recertification date. Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Questioned Costs N/A Effect The procedures for determining tenant eligibility were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs were not consistently followed. Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code: E - Eligibility and N - Special Tests and Provisions Finding Resolution Status: Resolved Views of Responsible Officials and Planned Corrective Actions: The Corporation agrees with the finding and the auditor's recommendation has been adopted.
A. Current Findings on the Schedule of Findings and Questioned Costs 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation We agree with the finding and the auditor's recommendation has been adopted. b. Action(s) Taken or Planned on the Finding Management agrees with the finding. In addition to hiring a new Director of Compliance and rebuilding the compliance team in 2021 to review and approve certifications, we have increased our corporate operations team and they are now responsible for reviewing all certification due dates weekly with the site teams to ensure timely completion of certifications.
2021-001
FAC accepted this audit on December 13, 2021 — management decision was due June 13, 2022.
During the year ended March 31, 2021, in connection with our lease file review we noted the following deficiency: Two out of two existing tenants tested completed their current year recertification after the required recertification date. Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Questioned Costs N/A Effect The procedures for determining tenant eligibility were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs were not consistently followed. Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code: E - Eligibility and N - Special Tests and Provisions Finding Resolution Status: Resolved Views of Responsible Officials and Planned Corrective Actions: The Corporation agrees with the finding and the auditor's recommendation has been adopted.
Show full finding ▾Hide full finding ▴During the year ended March 31, 2021, in connection with our lease file review we noted the following deficiency: Two out of two existing tenants tested completed their current year recertification after the required recertification date. Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Questioned Costs N/A Effect The procedures for determining tenant eligibility were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs were not consistently followed. Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code: E - Eligibility and N - Special Tests and Provisions Finding Resolution Status: Resolved Views of Responsible Officials and Planned Corrective Actions: The Corporation agrees with the finding and the auditor's recommendation has been adopted.
A. Current Findings on the Schedule of Findings and Questioned Costs 1. Finding 2021-001 a. Comments on the Finding and Each Recommendation We agree with the finding and the auditor's recommendation has been adopted. b. Action(s) Taken or Planned on the Finding Management agrees with the finding and has put several procedures in place to ensure compliance with HUD requirements. First, we did have turn over in key compliance positions including a new Director of Compliance ("DOC"). Our new DOC has setup compliance review procedures at the corporate level of all certification due dates both as an audit function and reviewing with the onsite staff. Monthly, the DOC now meets with the RM for the community to review any outstanding compliance/certification issues. Also, the VP of Operations is now meeting with the DOC on a regular basis to review all communities' compliance to be sure that any issues are addressed prior to the due dates and deadlines.
FAC accepted this audit on July 18, 2019 — management decision was due January 18, 2020.
Statement of Condition During the year ended March 31, 2019, the project requested reimbursement from the replacement reserve twice for the same invoice, resulting in duplicate reimbursement in the amount of $2,270. Criteria Reimbursement of costs from the replacement reserve may only be submitted one time. Questioned Costs The amount of the duplicated reimbursement of $2,270. Cause Management requested reimbursement for an invoice twice. Effect Failure to review previous requests made for reimbursement submitted in an invoice being requested twice for reimbursement. Recommendation Management should review the previous replacement reserve requests to determine if an invoice has previously been requested for reimbursement to ensure invoices are not requested twice. Additionally, management should reimburse the replacement reserve for the amount withdrawn twice. Auditor Noncompliance Code: N - Special Tests and Provisions. Finding Resolution Status: Resolved. Views of Responsible Officials and Planned Corrective Actions The Corporation agrees with the finding and the auditor's recommendations have been adopted.
Show full finding ▾Hide full finding ▴Statement of Condition During the year ended March 31, 2019, the project requested reimbursement from the replacement reserve twice for the same invoice, resulting in duplicate reimbursement in the amount of $2,270. Criteria Reimbursement of costs from the replacement reserve may only be submitted one time. Questioned Costs The amount of the duplicated reimbursement of $2,270. Cause Management requested reimbursement for an invoice twice. Effect Failure to review previous requests made for reimbursement submitted in an invoice being requested twice for reimbursement. Recommendation Management should review the previous replacement reserve requests to determine if an invoice has previously been requested for reimbursement to ensure invoices are not requested twice. Additionally, management should reimburse the replacement reserve for the amount withdrawn twice. Auditor Noncompliance Code: N - Special Tests and Provisions. Finding Resolution Status: Resolved. Views of Responsible Officials and Planned Corrective Actions The Corporation agrees with the finding and the auditor's recommendations have been adopted.
Finding 2019-001 a. Comments on the Finding and Each Recommendation We agree with this finding. b. Action(s) Taken or Planned on the Finding A request was made and approved by HUD in error due to change over in staff. We have reimbursed the Replacement Reserve account from the operating account for the duplicate invoice.
FAC accepted this audit on July 11, 2018 — management decision was due January 11, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on October 10, 2017 — management decision was due April 10, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on August 11, 2016 — management decision was due February 11, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.