EIN: 582271714
UEI: D6VLAANVC5E7
Audited by: CohnReznick LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 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 (117 days from today).
What is a management decision? →During the procedures applied to a sample of 8 tenant lease files, we noted the following instances of noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files. 1. 1 instance where management was unable to provide evidence of the EIV report being run. 2. 1 instance where the project was unable to provide evidence of the 50059 for the tenant file. Cause: Management's policies with respect to the maintenance of tenant lease files in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs were not consistently followed. Effect or Potential Effect: The procedures for maintaining tenant lease files were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. This could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Questioned Costs: None Context: Management was unable to timely provide information requested to the auditors. Identification as a Repeat Finding: No Recommendation: Management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and fully documented, 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: Z - Other Finding Resolution Status: In process Views of Responsible Officials: Management will review the processes and procedures with site personnel to strengthen controls over the maintenance of tenant lease files.
Show full finding ▾Hide full finding ▴Finding No. 2025-002 - Eligibility U.S. Department of Housing and Urban Development Federal Program Name: Section 202 Supportive Housing for the Elderly Assistance Listing Number: 14.157 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. Condition: During the procedures applied to a sample of 8 tenant lease files, we noted the following instances of noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files. 1. 1 instance where management was unable to provide evidence of the EIV report being run. 2. 1 instance where the project was unable to provide evidence of the 50059 for the tenant file. Cause: Management's policies with respect to the maintenance of tenant lease files in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs were not consistently followed. Effect or Potential Effect: The procedures for maintaining tenant lease files were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. This could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Questioned Costs: None Context: Management was unable to timely provide information requested to the auditors. Identification as a Repeat Finding: No Recommendation: Management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and fully documented, 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: Z - Other Finding Resolution Status: In process Views of Responsible Officials: Management will review the processes and procedures with site personnel to strengthen controls over the maintenance of tenant lease files.
Project Legal Name: Catherine Booth Residence, Inc., A Florida Corporation HUD Project No.: 067-EE054-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2024 – 6/30/2025 Corrective Action Plan prepared by: Name: Philip Gesner Position: Financial Project Manager, USA Southern Territory Finance Department Telephone Number: 470-816-5977 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 2. Finding 2025-002 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and fully documented, 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. b. Action(s) Taken or Planned on the Finding Management is reviewing the processes and procedures with site personnel to strengthen controls over the maintenance of tenant lease files.
The Single Audit was not submitted to the Federal Audit Clearinghouse (FAC) within nine months after the fiscal year end of the Company for the year ended September 30, 2024. Cause: Management does not have controls in place to timely file its financial statements with the FAC. Effect or Potential Effect: Management is not in compliance with the requirement to timely submit the Single Audit to the FAC. Questioned Costs: None Context: Management does not have a process in place to ensure that all audits are submitted to the FAC timely. Identification as a Repeat Finding: No Recommendation: Management should implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. Auditor Noncompliance Code: Z - Other Finding Resolution Status: Resolved Views of Responsible Officials: Management agrees with the finding and is taking steps to address the issue that caused it
Show full finding ▾Hide full finding ▴Finding No. 2025-003 - Reporting U.S. Department of Housing and Urban Development Federal Program Name: Section 202 Supportive Housing for the Elderly Assistance Listing Number: 14.157 Criteria: The FAC requires that the annual financial statements be submitted the earlier of 30 days after the report date or nine months after the fiscal year end. Condition: The Single Audit was not submitted to the Federal Audit Clearinghouse (FAC) within nine months after the fiscal year end of the Company for the year ended September 30, 2024. Cause: Management does not have controls in place to timely file its financial statements with the FAC. Effect or Potential Effect: Management is not in compliance with the requirement to timely submit the Single Audit to the FAC. Questioned Costs: None Context: Management does not have a process in place to ensure that all audits are submitted to the FAC timely. Identification as a Repeat Finding: No Recommendation: Management should implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. Auditor Noncompliance Code: Z - Other Finding Resolution Status: Resolved Views of Responsible Officials: Management agrees with the finding and is taking steps to address the issue that caused it
3. Finding 2025-003 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. b. Action(s) Taken or Planned on the Finding Management agrees with the finding and is taking steps to address the issue that caused it. Management was able to implement procedures to submit the 2025 audit within the 9-month period.
FAC accepted this audit on August 13, 2025 — management decision was due February 13, 2026.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
FAC accepted this audit on February 27, 2023 — management decision was due August 27, 2023.
Department of Housing and Urban Development Finding 2022-001 Section 202 Supportive Housing for the Elderly, AL 14.157 Statement of Condition In connection with our lease file review, we noted the following deficiencies: 2 out of 13 tenants tested did not have documentation in their lease file that their income was verified. 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. Effect The procedures for determining tenant security deposits and eligibility and maintaining tenant lease files were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. This could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Cause Management's policies with respect to the determination of tenant security deposits and eligibility and the maintenance of tenant lease files 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 security deposits are correctly recorded, 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: R - Section 8 program administration (REAC); E - Eligibility (UG) Finding Resolution Status: In process. The late completion of our audits for fiscal years 2020 and 2021 has contributed to our not getting our budgets for the new fiscal years submitted and approved timely. Therefore, Management did not have access to the Enterprise Income Verification (EIV) system [the system used to access Social Security information and Health and Human Service information] for a period of time so that they could verify income. This issue is anticipated again in fiscal year 2023 because of the late submission of the fiscal year 2022 budget which required the fiscal year 2021 actual data. Steps are being taken to have the fiscal year 2022 audit completed in a reasonable timeframe, and we do not anticipate the same problem going forward. Reporting Views of Responsible Officials Management agrees with the finding and is taking steps to address the issue that caused it.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development Finding 2022-001 Section 202 Supportive Housing for the Elderly, AL 14.157 Statement of Condition In connection with our lease file review, we noted the following deficiencies: 2 out of 13 tenants tested did not have documentation in their lease file that their income was verified. 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. Effect The procedures for determining tenant security deposits and eligibility and maintaining tenant lease files were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. This could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Cause Management's policies with respect to the determination of tenant security deposits and eligibility and the maintenance of tenant lease files 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 security deposits are correctly recorded, 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: R - Section 8 program administration (REAC); E - Eligibility (UG) Finding Resolution Status: In process. The late completion of our audits for fiscal years 2020 and 2021 has contributed to our not getting our budgets for the new fiscal years submitted and approved timely. Therefore, Management did not have access to the Enterprise Income Verification (EIV) system [the system used to access Social Security information and Health and Human Service information] for a period of time so that they could verify income. This issue is anticipated again in fiscal year 2023 because of the late submission of the fiscal year 2022 budget which required the fiscal year 2021 actual data. Steps are being taken to have the fiscal year 2022 audit completed in a reasonable timeframe, and we do not anticipate the same problem going forward. Reporting Views of Responsible Officials Management agrees with the finding and is taking steps to address the issue that caused it.
CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Towers Orlando, FL (? Project of Catherine Booth Residence, Inc., a Florida Corporation) HUD Project No.: 067-EE054-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The late completion of the audits for fiscal years 2020 and 2021 has contributed to management not getting the budgets for the new fiscal years submitted and approved by HUD timely. As a result, management did not have access to the EIV system for a period of time so that they could verify income. This issue is anticipated again in fiscal year 2023 because of the late submission of the fiscal year 2022 budget which required the fiscal year 2021 actual data. b. Action(s) Taken or Planned on the Finding The late completion of our audits for fiscal years 2020 and 2021 has contributed to our not getting our budgets for the new fiscal years submitted and approved timely. Therefore, Management did not have access to the Enterprise Income Verification (EIV) system [the system used to access Social Security information and Health and Human Service information] for a period of time so that they could verify income. This issue is anticipated again in fiscal year 2023 because of the late submission of the fiscal year 2022 budget which required the fiscal year 2021 actual data. Steps are being taken to have the fiscal year 2022 audit completed in a reasonable timeframe, and we do not anticipate the same problem going forward. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations 1. 2021-001 In process. See finding 2022-001. 2. 2021-002 Cleared.
2021-001
FAC accepted this audit on June 27, 2022 — management decision was due December 27, 2022.
FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2021-001 Section 202 Supportive Housing for the Elderly, CFDA 14.157 Statement of Condition In connection with our lease file review, we noted the following deficiencies: 5 out of 13 tenants tested did not have documentation in their lease file that their income was verified. 1 out of 13 tenants tested did not have documentation in their lease file that their income was timely verified. 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. Effect The procedures for determining tenant security deposits and eligibility and maintaining tenant lease files were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. This could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Cause Management's policies with respect to the determination of tenant security deposits and eligibility and the maintenance of tenant lease files 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 security deposits are correctly recorded, 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: R - Section 8 program administration
Show full finding ▾Hide full finding ▴FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2021-001 Section 202 Supportive Housing for the Elderly, CFDA 14.157 Statement of Condition In connection with our lease file review, we noted the following deficiencies: 5 out of 13 tenants tested did not have documentation in their lease file that their income was verified. 1 out of 13 tenants tested did not have documentation in their lease file that their income was timely verified. 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. Effect The procedures for determining tenant security deposits and eligibility and maintaining tenant lease files were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. This could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Cause Management's policies with respect to the determination of tenant security deposits and eligibility and the maintenance of tenant lease files 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 security deposits are correctly recorded, 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: R - Section 8 program administration
A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2021-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation management should establish procedures and monitor compliance with those procedures to ensure that tenant security deposits are correctly recorded, 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. b. Action(s) Taken or Planned on the Finding Management agrees with the finding and is taking steps to address the issue that caused it.
Department of Housing and Urban Development Finding 2021-002 Section 202 Supportive Housing for the Elderly, CFDA 14.157 Statement of Condition The Single Audit was not submitted to the Federal Audit Clearinghouse (FAC) within nine months after the fiscal year end of the Company for the year ended September 30, 2020. Criteria The FAC requires that the annual financial statements be submitted the earlier of 30 days after the report date or nine months after the fiscal year end. Effect Management is not in compliance with the requirement to timely submit the Single Audit to the FAC. Cause Management does not have controls in place to timely file its financial statements with the FAC. Recommendation Management should implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. Auditor Noncompliance Code: L - Reporting (FAC), Z - Other (REAC)
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development Finding 2021-002 Section 202 Supportive Housing for the Elderly, CFDA 14.157 Statement of Condition The Single Audit was not submitted to the Federal Audit Clearinghouse (FAC) within nine months after the fiscal year end of the Company for the year ended September 30, 2020. Criteria The FAC requires that the annual financial statements be submitted the earlier of 30 days after the report date or nine months after the fiscal year end. Effect Management is not in compliance with the requirement to timely submit the Single Audit to the FAC. Cause Management does not have controls in place to timely file its financial statements with the FAC. Recommendation Management should implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. Auditor Noncompliance Code: L - Reporting (FAC), Z - Other (REAC)
2. Finding 2021-002 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. b. Action(s) Taken or Planned on the Finding The filing was submitted and management has implemented procedures to ensure the 2021 audit was filed timely with the FAC.
FAC accepted this audit on May 3, 2022 — management decision was due November 3, 2022.
FAC accepted this audit on June 7, 2020 — management decision was due December 7, 2020.
FAC accepted this audit on June 23, 2019 — management decision was due December 23, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on July 17, 2018 — management decision was due January 17, 2019.
FAC accepted this audit on May 15, 2017 — management decision was due November 15, 2017.
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