EIN: 581933622
UEI: GH1LHFZCNJC5
Audited by: Patterson & Associates, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 24, 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 December 24, 2026 (106 days from today).
What is a management decision? →We reviewed 36 files (recertification, initial certification, and move-out files) for the fiscal year ended December 31, 2025. The selected files represent a sample of all files in the program. Criteria: HUD requires that certain criteria be met when determining tenant eligibility, selecting applicants from the waiting list, and calculating total tenant payments. Effect: We noted an instance in which total tenant payment was miscalculated. For the file in question, earnings from a brokerage account were included as income from assets. Because the tenant is taking regular withdrawals from the account, the withdrawals should be counted as income, rather than the account earnings. Tenant income was overstated, resulting in an overpayment of tenant rent by $250 per month. Cause: Property management did not convert the brokerage account from an asset to an income source when the tenant began taking regular withdrawals. Recommendation: Property management should properly identify income sources/asset sources when calculating total tenant payment. Views of responsible officials and corrective actions: The Organization agrees with the finding. Please refer to the corrective action plan on page 35.
Show full finding ▾Hide full finding ▴Statement of Condition: We reviewed 36 files (recertification, initial certification, and move-out files) for the fiscal year ended December 31, 2025. The selected files represent a sample of all files in the program. Criteria: HUD requires that certain criteria be met when determining tenant eligibility, selecting applicants from the waiting list, and calculating total tenant payments. Effect: We noted an instance in which total tenant payment was miscalculated. For the file in question, earnings from a brokerage account were included as income from assets. Because the tenant is taking regular withdrawals from the account, the withdrawals should be counted as income, rather than the account earnings. Tenant income was overstated, resulting in an overpayment of tenant rent by $250 per month. Cause: Property management did not convert the brokerage account from an asset to an income source when the tenant began taking regular withdrawals. Recommendation: Property management should properly identify income sources/asset sources when calculating total tenant payment. Views of responsible officials and corrective actions: The Organization agrees with the finding. Please refer to the corrective action plan on page 35.
The Organization agrees with the finding. The file in question was corrected February 24, 2026.
FAC accepted this audit on May 27, 2025 — management decision was due November 27, 2025.
FAC accepted this audit on June 5, 2024 — management decision was due December 5, 2024.
We reviewed 36 files (recertification, initial certification, and move-out files) for the fiscal year ended December 31, 2023. The selected files represent a sample of all files in the program. Criteria: HUD requires that certain criteria be met when determining tenant eligibility, selecting applicants from the waiting list, and calculating total tenant payments. Effect: We noticed two instances in which total tenant payments were miscalculated. Tenant income was understated, resulting in an understatement of tenant rent by $290 per month. Cause: Property management did not properly include all income sources in calculating total tenant payments. Recommendation: Property management should address all sources of income/allowed deductions when calculating total tenant payment.
Show full finding ▾Hide full finding ▴Statement of Condition: We reviewed 36 files (recertification, initial certification, and move-out files) for the fiscal year ended December 31, 2023. The selected files represent a sample of all files in the program. Criteria: HUD requires that certain criteria be met when determining tenant eligibility, selecting applicants from the waiting list, and calculating total tenant payments. Effect: We noticed two instances in which total tenant payments were miscalculated. Tenant income was understated, resulting in an understatement of tenant rent by $290 per month. Cause: Property management did not properly include all income sources in calculating total tenant payments. Recommendation: Property management should address all sources of income/allowed deductions when calculating total tenant payment.
Management agrees with the finding. Corrections have been made to both tenant files. One tenant has been given a 30 day notice to vacate the unit.
FAC accepted this audit on May 15, 2023 — management decision was due November 15, 2023.
FAC accepted this audit on July 12, 2022 — management decision was due January 12, 2023.
FAC accepted this audit on July 15, 2021 — management decision was due January 15, 2022.
We reviewed 39 files (recertification, initial certification, and move-out files) for the fiscal year ended December 31, 2020. The selected files represent a sample of all files in the program. Criteria: HUD requires that certain criteria be met when determining tenant eligibility, selecting applicants from the waiting list, and calculating total tenant payments. Effect: We noticed one instance in which total tenant rent was calculated incorrectly. Medical payments made by the tenant were overstated, resulting in an understatement of tenant rent by $48 per month. Cause: Property management did not properly include medical expenses paid in the total tenant payment calculation. Recommendation: Property manager should address all sources of income/allowed deductions when calculating total tenant payment.
Show full finding ▾Hide full finding ▴2020-001: Statement of Condition: We reviewed 39 files (recertification, initial certification, and move-out files) for the fiscal year ended December 31, 2020. The selected files represent a sample of all files in the program. Criteria: HUD requires that certain criteria be met when determining tenant eligibility, selecting applicants from the waiting list, and calculating total tenant payments. Effect: We noticed one instance in which total tenant rent was calculated incorrectly. Medical payments made by the tenant were overstated, resulting in an understatement of tenant rent by $48 per month. Cause: Property management did not properly include medical expenses paid in the total tenant payment calculation. Recommendation: Property manager should address all sources of income/allowed deductions when calculating total tenant payment.
2020-001: Management agrees with the finding. Total tenant payment was recalculated. This correction was made in February 22, 2021.
FAC accepted this audit on August 9, 2020 — management decision was due February 9, 2021.
Statement of Conditions: We reviewed 39 files (recertification, initial certification, and move-out files) for the fiscal year ended December 31, 2019. For one initial certification files, we noted that medical insurance premiums were listed on the tenant application, but were not verified or included in the medical allowance deduction calculation. Criteria: Per HUD guidelines, medical insurance premiums paid by the tenant may be included in the medical allowance deduction, thereby reducing total tenant payment. Effect: The tenant rent payment was overstated by $14 per month. Cause: Property management did not include medical insurance premiums paid in the total tenant payment calculation. Recommendation: Property manager should address all sources of income/allowed deductions when calculating total tenant payment.
Show full finding ▾Hide full finding ▴Statement of Conditions: We reviewed 39 files (recertification, initial certification, and move-out files) for the fiscal year ended December 31, 2019. For one initial certification files, we noted that medical insurance premiums were listed on the tenant application, but were not verified or included in the medical allowance deduction calculation. Criteria: Per HUD guidelines, medical insurance premiums paid by the tenant may be included in the medical allowance deduction, thereby reducing total tenant payment. Effect: The tenant rent payment was overstated by $14 per month. Cause: Property management did not include medical insurance premiums paid in the total tenant payment calculation. Recommendation: Property manager should address all sources of income/allowed deductions when calculating total tenant payment.
2019-001: Management agrees with the finding. Total tenant payment was recalculated. The tenant was given a credit for overpayment of rent. This correction was made January 30, 2020.
FAC accepted this audit on May 23, 2019 — management decision was due November 23, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on June 13, 2018 — management decision was due December 13, 2018.
FAC accepted this audit on July 23, 2017 — management decision was due January 23, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Browse other Single Audit organizations in North Carolina →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
