EIN: 581518011
UEI: DS3VQL6V2V95
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 28, 2024. 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 December 28, 2024 (605 days ago).
What is a management decision? →There was a lack of documentation of updated lease addendums from three tenant files tested. Cause of Condition: Appropriate processes and procedures were not in place to ensure supervisory personnel obtained updated lease addendums. Effect: The effects of the amount being calculated incorrectly are that the tenant could pay an incorrect amount (gross rent amount) and could also receive an incorrect assistance payment form HUD as a subsidy. Context: There are no questioned costs associated with this finding. Identification of Prior Year Audit Findings: 2022-001 Auditor's Recommendation: DSH management should annually obtain and update as needed lease addendums signed by the tenant in all tenant files that agree to each tenants HUD certification form. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the findings and has put in place a process to ensure all tenants have updated lease addendums.
Show full finding ▾Hide full finding ▴Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 202 Supportive Housing for the Elderly Significant Deficiency Assistance Listing 14.157 Criteria: The Department of Housing and Urban Development requires each facility to maintain updated lease addendums to reflect the most current rent and utility amounts per a tenant's Form 50059. Condition: There was a lack of documentation of updated lease addendums from three tenant files tested. Cause of Condition: Appropriate processes and procedures were not in place to ensure supervisory personnel obtained updated lease addendums. Effect: The effects of the amount being calculated incorrectly are that the tenant could pay an incorrect amount (gross rent amount) and could also receive an incorrect assistance payment form HUD as a subsidy. Context: There are no questioned costs associated with this finding. Identification of Prior Year Audit Findings: 2022-001 Auditor's Recommendation: DSH management should annually obtain and update as needed lease addendums signed by the tenant in all tenant files that agree to each tenants HUD certification form. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the findings and has put in place a process to ensure all tenants have updated lease addendums.
A new HUD lease will be prepared, presented and signed at the time of the annual recertification for every tenant.
2022-001
FAC accepted this audit on April 24, 2023 — management decision was due October 24, 2023.
Lack of documentation of updated lease addendums from tenant files. ? Updated lease addendums not available for 4 of 5 tenant files tested Cause: Appropriate processes and procedures were not in place to ensure supervisory personnel obtained updated lease addendums. Effect: The effects of the amount being calculated incorrect are that the tenant could pay an incorrect amount (gross rent amount) and the tenant could also receive an incorrect assistance payment from HUD as a subsidy. Questioned Costs: N/A Identification of Prior Year Audit Findings: N/A Auditor?s Recommendation: Dalton Senior Housing, Inc. d/b/a Whitfield Commons (?DSH?) should annually obtain and keep updated lease addendums signed by the tenant in all tenant files. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the findings and has put in place a process to ensure all tenants have updated lease addendums. See Management?s Corrective Action Plan on the following page.
Show full finding ▾Hide full finding ▴Finding: 2022-001 ? Tenant Lease Addendums Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 202 Supportive Housing for the Elderly Significant Deficiency Assistance Listing 14.157 Criteria: The Department of Housing and Urban Development requires each facility to maintain updated lease addendums to reflect the most current rent and utility amounts per a tenant?s Form 50059. Condition: Lack of documentation of updated lease addendums from tenant files. ? Updated lease addendums not available for 4 of 5 tenant files tested Cause: Appropriate processes and procedures were not in place to ensure supervisory personnel obtained updated lease addendums. Effect: The effects of the amount being calculated incorrect are that the tenant could pay an incorrect amount (gross rent amount) and the tenant could also receive an incorrect assistance payment from HUD as a subsidy. Questioned Costs: N/A Identification of Prior Year Audit Findings: N/A Auditor?s Recommendation: Dalton Senior Housing, Inc. d/b/a Whitfield Commons (?DSH?) should annually obtain and keep updated lease addendums signed by the tenant in all tenant files. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the findings and has put in place a process to ensure all tenants have updated lease addendums. See Management?s Corrective Action Plan on the following page.
SIGNIFICANT DEFICIENCY Finding 2022-001 ? Section 202 Supportive Housing for the Elderly, CFDA 14.157 Name of contact person: Tyler Kendall, Vice President of Post-Acute Care Services Corrective Action: A new HUD lease will be prepared, presented and signed at the time of the annual recertification for every tenant. Date of Corrective Action: The Organization implemented these procedures in February 2023.
FAC accepted this audit on June 10, 2021 — management decision was due December 10, 2021.
Lack of documentation of verification of annual low-income status, and updated lease addendums from tenant files. ? Annual low-income status not performed in 1 of 10 tenant files tested ? Updated lease addendums not available for 8 of 10 tenant files tested Criteria: Eligibility for the program requires reexamination of income at least every 12 months in order to determine the amount of project rental assistance payments for each tenant. Reporting for the program requires reexamination of income forms to be submitted to HUD at least once every 12 months. Cause: Appropriate processes and procedures were not in place for supervisory approval of documentation before assistance is authorized. Effect: The cost of assistance payments provided by HUD may be calculated incorrectly. Recommendation: Dalton Senior Housing, Inc. d/b/a Whitfield Commons (?DSH?) should verify the eligibility of tenants whose documentation could not be located and submit the required income verification forms to HUD. Updated lease addendums should be obtained and kept in all tenant files. DSH should ensure that annual tenant verification policies and procedures are implemented. Views of Responsible Officials and Planned Corrective Actions: Subsequent to year-end, management engaged a consultant to assist with resolving the matters identified in Finding 2020-001. DSH has executed an agreement with U.S. Housing Consultants to provide onsite support, that includes processes to ensure tenant file reviews for all new move-ins and annual income recertifications are completed. DSH also implemented a new file management system with a check-off list as a guide. The combination of both of these oversight and internal control enhancements over compliance will move us toward better organization of records and ensuring the correct forms and signatures are in place for all tenant files going forward.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development (?HUD?) 2020-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Condition: Lack of documentation of verification of annual low-income status, and updated lease addendums from tenant files. ? Annual low-income status not performed in 1 of 10 tenant files tested ? Updated lease addendums not available for 8 of 10 tenant files tested Criteria: Eligibility for the program requires reexamination of income at least every 12 months in order to determine the amount of project rental assistance payments for each tenant. Reporting for the program requires reexamination of income forms to be submitted to HUD at least once every 12 months. Cause: Appropriate processes and procedures were not in place for supervisory approval of documentation before assistance is authorized. Effect: The cost of assistance payments provided by HUD may be calculated incorrectly. Recommendation: Dalton Senior Housing, Inc. d/b/a Whitfield Commons (?DSH?) should verify the eligibility of tenants whose documentation could not be located and submit the required income verification forms to HUD. Updated lease addendums should be obtained and kept in all tenant files. DSH should ensure that annual tenant verification policies and procedures are implemented. Views of Responsible Officials and Planned Corrective Actions: Subsequent to year-end, management engaged a consultant to assist with resolving the matters identified in Finding 2020-001. DSH has executed an agreement with U.S. Housing Consultants to provide onsite support, that includes processes to ensure tenant file reviews for all new move-ins and annual income recertifications are completed. DSH also implemented a new file management system with a check-off list as a guide. The combination of both of these oversight and internal control enhancements over compliance will move us toward better organization of records and ensuring the correct forms and signatures are in place for all tenant files going forward.
MATERIAL WEAKNESS Finding 2020-001 ? Section 202 Supportive Housing for the Elderly, CFDA 14.157 Name of contact person: Tyler Kendall, Vice President of Post-Acute Care Services Corrective Action: Subsequent to year-end, management engaged a consultant to assist with resolving the matters identified in Finding 2020-001. The Organization has executed an agreement with U.S. Housing Consultants to provide onsite support, that includes processes to ensure tenant file reviews for all new move-ins and annual income recertifications are completed. The Organization also implemented a new file management system with a check-off list as a guide. The combination of both of these oversight and internal control enhancements over compliance will move us toward better organization of records and ensuring the correct forms and signatures are in place for all tenant files going forward. Date of Corrective Action: The Organization implemented these procedures in March 2021.
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