EIN: 571174217
UEI: LTK6EXDXYF35
Audited by: Citrin Cooperman & Company
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 7, 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 7, 2027 (155 days from today).
What is a management decision? →The Organization did not file its data collection form on time with the Federal Audit Clearinghouse for the year ended June 30, 2025. (Compliance)
Show full finding ▾Hide full finding ▴The Organization did not file its data collection form on time with the Federal Audit Clearinghouse for the year ended June 30, 2025. (Compliance)
Management is committed to implementing timely reconciliations and review procedures for key accounts to support quality and timely financial reporting. Management plans to work with their new outsourced accountants to have timely and accurate reporting.
The Organization did not file its real estate assessment center report ("REAC") filing on time with the U.S. Department of Housing and Urban Development ("HUD") for the year ended June 30, 2025. (Compliance)
Show full finding ▾Hide full finding ▴The Organization did not file its real estate assessment center report ("REAC") filing on time with the U.S. Department of Housing and Urban Development ("HUD") for the year ended June 30, 2025. (Compliance)
Management is committed to implementing timely reconciliations and review procedures for key accounts to support quality and timely financial reporting. Management plans to work with their new outsourced accountants to have timely and accurate reporting.
2024-002
The Organization did not update the system to properly allocate tenants' rent after recertifications were processed. (Material Weakness)
Show full finding ▾Hide full finding ▴The Organization did not update the system to properly allocate tenants' rent after recertifications were processed. (Material Weakness)
To address this matter, management has reviewed affected tenant files, is working on correcting identified discrepancies, strengthening procedures requiring timely system updates after recertifications and implementing supervisory review and monitoring controls. Management believes these corrective actions will enhance compliance and help ensure tenant rent and HUD assistance amounts are accurately recorded on a timely basis.
FAC accepted this audit on January 9, 2025 — management decision was due July 9, 2025.
The Organization did not file its data collection form on time with the Federal Audit Clearinghouse for the year ended June 30, 2023. (Material Weakness)
Show full finding ▾Hide full finding ▴The Organization did not file its data collection form on time with the Federal Audit Clearinghouse for the year ended June 30, 2023. (Material Weakness)
Management understands the importance of timely and effective reconciliations and reviews to ensure the accuracy and timeliness of financial reporting. Management is committed to implementing timely reconciliations and review procedures for key accounts to support quality, timely and compliant financial reporting.
2023-002
FAC accepted this audit on May 28, 2024 — management decision was due November 28, 2024.
The Organization's controls that were in place were insufficient to adequately and timely reconcile and review certain account balances for the year-end financial closing process for the year ended June 30, 2023.
Show full finding ▾Hide full finding ▴The Organization's controls that were in place were insufficient to adequately and timely reconcile and review certain account balances for the year-end financial closing process for the year ended June 30, 2023.
Management understands the importance of timely and effective reconciliations and reviews to ensure the accuracy and timeliness of financial reporting. Management is committed to implementing timely reconciliations and review procedures for key accounts to support quality and timely financial reporting.
Due to the ineffective financial closing process, the Organization did not complete its financial audit within nine months of its fiscal year end for the year ended June 30, 2023.
Show full finding ▾Hide full finding ▴Due to the ineffective financial closing process, the Organization did not complete its financial audit within nine months of its fiscal year end for the year ended June 30, 2023.
Management understands the importance of timely and effective reconciliations and reviews to ensure the accuracy and timeliness of financial reporting. Management is committed to implementing timely reconciliations and review procedures for key accounts to support quality, timely and compliant financial reporting.
Due to the ineffective financial closing process, the Organization did not complete its financial audit within nine months of its fiscal year end.
Show full finding ▾Hide full finding ▴Due to the ineffective financial closing process, the Organization did not complete its financial audit within nine months of its fiscal year end.
Management should review its process and implement additional controls to ensure that an appropriate month and year-end reconciliation and closing process is in place. If appropriate processes are in place then the Organization should be able to file timely.
2022-001
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
The Corporation did not file the June 30, 2022 audited financial statements within 90 days of the end of the fiscal year. Cause: Management needed additional time to file due to a delays from audit firm as well as delays due to staffing changes at the management agent. Effect: The Corporation is not in compliance with HUD laws and regulations. Recommendation: We recommend that the Corporation implement necessary policies to ensure audited financial statements are submitted timely and in accordance with HUD regulations. Views of Responsible Officials and Planned Corrective Actions: The Corporation has filed with REAC as of the date of the audit report. Delays in financial reporting were due to delays from audit firm as well as delays due to staffing changes at the management agent. No material weaknesses reported
Show full finding ▾Hide full finding ▴Section III - Findings and Questioned Costs - Major Federal Program Audit SIGNIFICANT DEFICIENCIES Item #2022-1 - Real Estate Assessment Center (REAC) Report Filing Criteria: Per the HUD Regulatory Agreement, the Corporation is required to provide an annual audited financial statement submission through REAC within 90 days after the end of the fiscal year of the reporting period. Condition: The Corporation did not file the June 30, 2022 audited financial statements within 90 days of the end of the fiscal year. Cause: Management needed additional time to file due to a delays from audit firm as well as delays due to staffing changes at the management agent. Effect: The Corporation is not in compliance with HUD laws and regulations. Recommendation: We recommend that the Corporation implement necessary policies to ensure audited financial statements are submitted timely and in accordance with HUD regulations. Views of Responsible Officials and Planned Corrective Actions: The Corporation has filed with REAC as of the date of the audit report. Delays in financial reporting were due to delays from audit firm as well as delays due to staffing changes at the management agent. No material weaknesses reported
The audited financial statements have been filed with HUD via its REAC system. If thereare any questions regarding this plan, please call Yulia Garcia, Controller, at 508-778-5040.
2021-001
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
The Corporation did not file the June 30, 2021 audited financial statements within 90 days of the end of the fiscal year. Cause: Management needed additional time to file due to a delays from audit firm as well as delays due to staffing changes at the management agent. Effect: The Corporation is not in compliance with HUD laws and regulations. Recommendation: We recommend that the Corporation implement necessary policies to ensure audited financial statements are submitted timely and in accordance with HUD regulations. Views of Responsible Officials and Planned Corrective Actions: The Corporation has filed with REAC as of the date of the audit report. Delays in financial reporting were due to delays from audit firm as well as delays due to staffing changes at the management agent. No material weaknesses reported.
Show full finding ▾Hide full finding ▴Section III - Federal Awards Findings and Questioned Costs SIGNIFICANT DEFICIENCIES Item #2021-1 – Real Estate Assessment Center (REAC) Report Filing Criteria: Per the HUD Regulatory Agreement, the Corporation is required to provide an annual audited financial statement submission through REAC within 90 days after the end of the fiscal year of the reporting period. Condition: The Corporation did not file the June 30, 2021 audited financial statements within 90 days of the end of the fiscal year. Cause: Management needed additional time to file due to a delays from audit firm as well as delays due to staffing changes at the management agent. Effect: The Corporation is not in compliance with HUD laws and regulations. Recommendation: We recommend that the Corporation implement necessary policies to ensure audited financial statements are submitted timely and in accordance with HUD regulations. Views of Responsible Officials and Planned Corrective Actions: The Corporation has filed with REAC as of the date of the audit report. Delays in financial reporting were due to delays from audit firm as well as delays due to staffing changes at the management agent. No material weaknesses reported.
The audited financial statements have been filed with HUD via its REAC system. If thereare any questions regarding this plan, please call Yulia Garcia, Controller, at 508-778-5040.
2020-001
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
The Corporation did not file the June 30, 2020 audited financial statements within 90 days of the end of the fiscal year. Cause: Management needed additional time to file due to a changes in audit firms as well as delays due to staffing complications as a result of the COVID-19 pandemic. Effect: The Corporation is not in compliance with HUD laws and regulations. Recommendation: We recommend that the Corporation implement internal control procedures to ensure audited financial statements are submitted timely and in accordance with HUD regulations. Views of Responsible Officials and Planned Corrective Actions: The Corporation has filed with REAC as of the date of the audit report. Delays in financial reporting were due to a change in the audit firm completing the annual audit for the Corporation as well as staffing constraints as a result of the COVID-19 pandemic. No material weaknesses reported.
Show full finding ▾Hide full finding ▴Section III - Federal Awards Findings and Questioned Costs SIGNIFICANT DEFICIENCIES Item #2020-1 – Real Estate Assessment Center (REAC) Report Filing Criteria: Per the HUD Regulatory Agreement, the Corporation is required to provide an annual audited financial statement submission through REAC within 90 days after the end of the fiscal year of the reporting period. Condition: The Corporation did not file the June 30, 2020 audited financial statements within 90 days of the end of the fiscal year. Cause: Management needed additional time to file due to a changes in audit firms as well as delays due to staffing complications as a result of the COVID-19 pandemic. Effect: The Corporation is not in compliance with HUD laws and regulations. Recommendation: We recommend that the Corporation implement internal control procedures to ensure audited financial statements are submitted timely and in accordance with HUD regulations. Views of Responsible Officials and Planned Corrective Actions: The Corporation has filed with REAC as of the date of the audit report. Delays in financial reporting were due to a change in the audit firm completing the annual audit for the Corporation as well as staffing constraints as a result of the COVID-19 pandemic. No material weaknesses reported.
The audited financial statements have been filed with HUD via its REAC system. If thereare any questions regarding this plan, please call Yulia Garcia, Controller, at 508-778-5040.
FAC accepted this audit on May 13, 2020 — management decision was due November 13, 2020.
FAC accepted this audit on October 23, 2018 — management decision was due April 23, 2019.
FAC accepted this audit on September 24, 2017 — management decision was due March 24, 2018.
FAC accepted this audit on December 15, 2016 — management decision was due June 15, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
GSA_MIGRATION
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GSA_MIGRATION
2015-003
GSA_MIGRATION
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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.
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