EIN: 582527442
UEI: D9GPEHK4HGZ6
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 20, 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 September 20, 2026 (28 days from today).
What is a management decision? →For the year ended September 30, 2025, the Corporation did not maintain the required amount of property insurance coverage for certain portions of the year. Cause: The bill was not paid, which resulted in cancellation of the policy. Effect or Potential Effect: Noncompliance with HUD regulations and 2 CFR 200.310, creating risk of inadequate protection for federally funded property. Questioned Costs: $- Perspective Information: This issue was also noted in the prior audit and remains unresolved, indicating a potential systemic condition or that prior corrective actions were not fully effective. Continued monitoring and additional corrective measures are necessary to prevent recurrence. Repeat Finding: Yes Recommendation: Management should ensure that an insurance policy is in place and that coverage amounts meet HUD requirements consistently throughout the year. Views of Responsible Officials: Management agrees with the finding and has reinstated the insurance policy with required coverage amounts. Auditor's Summary of Auditee's Comments: Management reinstated the insurance policy as of December 10, 2024, and implemented controls to prevent future lapses. Response Indicator: Agree Completion Date: 12/10/2024 Response: Management has obtained an insurance policy with sufficient coverage and has increased controls around payment of premiums to ensure there are no future lapses.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2025-002 Assist Listing Title: Supportive Housing for the Elderly Program Assistance Listing Number: 14.157 Federal Agency: U.S. Department of Housing and Urban Development (HUD) Federal Award Identification Number (FAIN): Federal Award Year: 2025 Pass-Through Entity: N/A Criteria: The Corporation must provide insurance coverage for real property and equipment acquired or improved with Federal funds, as required by the Federal award. Condition: For the year ended September 30, 2025, the Corporation did not maintain the required amount of property insurance coverage for certain portions of the year. Cause: The bill was not paid, which resulted in cancellation of the policy. Effect or Potential Effect: Noncompliance with HUD regulations and 2 CFR 200.310, creating risk of inadequate protection for federally funded property. Questioned Costs: $- Perspective Information: This issue was also noted in the prior audit and remains unresolved, indicating a potential systemic condition or that prior corrective actions were not fully effective. Continued monitoring and additional corrective measures are necessary to prevent recurrence. Repeat Finding: Yes Recommendation: Management should ensure that an insurance policy is in place and that coverage amounts meet HUD requirements consistently throughout the year. Views of Responsible Officials: Management agrees with the finding and has reinstated the insurance policy with required coverage amounts. Auditor's Summary of Auditee's Comments: Management reinstated the insurance policy as of December 10, 2024, and implemented controls to prevent future lapses. Response Indicator: Agree Completion Date: 12/10/2024 Response: Management has obtained an insurance policy with sufficient coverage and has increased controls around payment of premiums to ensure there are no future lapses.
1. 2025-002 i. Comments on Finding: For the year ended September 30, 2025, the Corporation did not maintain the required amount of property insurance coverage for certain portions of the year. Management should ensure that an insurance policy is in place and that coverage amounts meet HUD requirements consistently throughout the year. ii. Actions Taken or Planned: Insurance coverage will be reviewed and monitored to ensure that an active policy is maintained and that coverage amounts comply with HUD requirements. Responsible Person: Jill Cromartie Completion Date: 11/12/2025 Steps to Implement: Review of existing controls and implementation of new procedures to ensure timely premium payments and prevent future lapses in required insurance coverage.
The Project paid expenses for an adjacent project. Cause: The Corporation paid non-project expenses from Project funds due to inadequate review of vendor invoices and insufficient controls over payment authorization. Effect or Potential Effect: The Project is noncompliance with HUD regulatory agreement. Questioned Costs: $6,293 Perspective Information: This issue was also noted in the prior audit as Finding 2024-001, and remains unresolved, indicating a potential systemic condition or that prior corrective actions were not fully effective. Continued monitoring and additional corrective measures are necessary to prevent recurrence. Repeat Finding: Yes Recommendation: Management should review and strengthen procedures surrounding vendor payments to ensure that only allowable project expenses are paid from the funds. Implement additional review controls prior to disbursement. Views of Responsible Officials: Management agrees with the finding and acknowledges that amounts were paid for non-project expenses. Auditor's Summary of Auditee's Comments: Agree with management's assessment. Response Indicator: Agree Completion Date: 9/30/2026 Response: Management is in agreement with the finding, amounts were paid for non-project expenses.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2025-003 Assist Listing Title: Supportive Housing for the Elderly Program Assistance Listing Number: 14.157 Federal Agency: U.S. Department of Housing and Urban Development (HUD) Federal Award Identification Number (FAIN): Federal Award Year: 2025 Pass-Through Entity: N/A Criteria: In accordance with HUD regulations, entities should not make unauthorized distributions of Project funds. Condition: The Project paid expenses for an adjacent project. Cause: The Corporation paid non-project expenses from Project funds due to inadequate review of vendor invoices and insufficient controls over payment authorization. Effect or Potential Effect: The Project is noncompliance with HUD regulatory agreement. Questioned Costs: $6,293 Perspective Information: This issue was also noted in the prior audit as Finding 2024-001, and remains unresolved, indicating a potential systemic condition or that prior corrective actions were not fully effective. Continued monitoring and additional corrective measures are necessary to prevent recurrence. Repeat Finding: Yes Recommendation: Management should review and strengthen procedures surrounding vendor payments to ensure that only allowable project expenses are paid from the funds. Implement additional review controls prior to disbursement. Views of Responsible Officials: Management agrees with the finding and acknowledges that amounts were paid for non-project expenses. Auditor's Summary of Auditee's Comments: Agree with management's assessment. Response Indicator: Agree Completion Date: 9/30/2026 Response: Management is in agreement with the finding, amounts were paid for non-project expenses.
2. 2025-003 i. Comments on Finding: Payments were made for non-project expenses, resulting in noncompliance with HUD requirements. Management should review vendor payment procedures to ensure only Project expenses are paid. ii. Actions Taken or Planned: Payments to vendors will be reviewed to ensure they relate to Project expenses and comply with HUD requirements. Responsible Person: Jill Cromartie Anticipated Completion Date: 9/30/2026 Steps to Implement: Review of old controls or the implementation of new controls to avoid future noncompliance with HUD
2024-002
Fidelity bond coverage lapsed on September 11, 2025, during the audit period ending September 30, 2025. Coverage was reinstated on November 12, 2025. Cause: Failure to pay premiums timely resulted in lapse of fidelity bond coverage. Effect or Potential Effect: Noncompliance with HUD insurance requirements, exposing the corporation to risk of loss without adequate protection during the lapse period. Questioned Costs: $- Perspective Information: This appears to be an isolated instance; no systemic issue identified. Repeat Finding: No; not a repeat finding. Recommendation: Management should ensure continuous fidelity bond coverage that meets HUD standards throughout the audit period. Policies must be reviewed regularly for compliance. Views of Responsible Officials: Management agrees with the finding and has reinstated coverage as of November 12, 2025. Auditor's Summary of Auditee's Comments: Management confirmed reinstatement of fidelity bond coverage and implementation of monitoring controls to prevent future lapses. Response Indicator: Agree Completion Date: 11/12/2025 Response: Management has obtained fidelity bond coverage and strengthened internal controls over premium payments to ensure continuous compliance.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2025-004 Assist Listing Title: Supportive Housing for the Elderly Program Assistance Listing Number: 14.157 Federal Agency: U.S. Department of Housing and Urban Development (HUD) Federal Award Identification Number (FAIN): Federal Award Year: 2025 Pass-Through Entity: N/A Criteria: The Corporation must provide fidelity bond or employee dishonesty coverage for all principals of the agent, all persons who participate directly or indirectly in the management and maintenance of the property and its assets, accounts and records. Coverage should be a minimum of two months of gross potential income. Condition: Fidelity bond coverage lapsed on September 11, 2025, during the audit period ending September 30, 2025. Coverage was reinstated on November 12, 2025. Cause: Failure to pay premiums timely resulted in lapse of fidelity bond coverage. Effect or Potential Effect: Noncompliance with HUD insurance requirements, exposing the corporation to risk of loss without adequate protection during the lapse period. Questioned Costs: $- Perspective Information: This appears to be an isolated instance; no systemic issue identified. Repeat Finding: No; not a repeat finding. Recommendation: Management should ensure continuous fidelity bond coverage that meets HUD standards throughout the audit period. Policies must be reviewed regularly for compliance. Views of Responsible Officials: Management agrees with the finding and has reinstated coverage as of November 12, 2025. Auditor's Summary of Auditee's Comments: Management confirmed reinstatement of fidelity bond coverage and implementation of monitoring controls to prevent future lapses. Response Indicator: Agree Completion Date: 11/12/2025 Response: Management has obtained fidelity bond coverage and strengthened internal controls over premium payments to ensure continuous compliance.
3. 2025-004 i. Comments on Finding: Fidelity bond coverage lapsed on September 11, 2025, during the audit period ending September 30, 2025. Coverage was reinstated on November 12, 2025. Management should ensure continuous fidelity bond coverage that meets HUD standards throughout the audit period. Policies must be reviewed regularly for compliance. ii. Actions Taken or Planned: Management will ensure continuous fidelity bond coverage and verify that policies remain compliant with HUD requirements. Responsible Person: Jill Cromartie Anticipated Completion Date: 9/30/2026 Steps to Implement: Review of existing controls and implementation of new procedures to ensure continuous fidelity bond coverage, including timely renewal and periodic verification that coverage meets HUD requirements.
FAC accepted this audit on February 12, 2025 — management decision was due August 12, 2025.
For the year ended September 30, 2024, the Corporation did not have the required amount of property insurance coverage for certain portions of the year. Cause: The bill was not paid which resulted in cancellation of the policy. Effect or Potential Effect: Noncompliance with HUD regulations, Chapter 21 Section 2. Auditor Non-Compliance Code: Z - Other Questioned Costs: $- Reportable Views of Responsible Officials: Management is in agreement with the finding and has reinstated the insurance policy with required coverage amounts Context: n/a Recommendation: Management should review procedures surrounding payments to vendors and ensure they are paying for Project expenses. Auditors’ Summary of the Auditee’s Comments on the Findings and Recommendations: Management has reinstated the insurance policy as of December 10, 2024. Response Indicator: Agree Completion Date: 12/10/2024 Response: Management has obtained an insurance policy with sufficient coverage and has increased controls around payments of premiums to ensure there are no future lapses.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2024-01 Title and AL Number of Federal Program: Section 202 Capital Advance and Project Rental Assistance 14.157 Type of Finding: Federal Award Finding Finding Resolution Status: Resolved Information on Universe Population Size: n/a Sample Size Information: n/a Identification of Repeat Finding and Finding Reference Number: n/a Criteria: The Corporation is required to have property insurance sufficient to cover replacement of the building per the HUD Handbook. Statement of Condition: For the year ended September 30, 2024, the Corporation did not have the required amount of property insurance coverage for certain portions of the year. Cause: The bill was not paid which resulted in cancellation of the policy. Effect or Potential Effect: Noncompliance with HUD regulations, Chapter 21 Section 2. Auditor Non-Compliance Code: Z - Other Questioned Costs: $- Reportable Views of Responsible Officials: Management is in agreement with the finding and has reinstated the insurance policy with required coverage amounts Context: n/a Recommendation: Management should review procedures surrounding payments to vendors and ensure they are paying for Project expenses. Auditors’ Summary of the Auditee’s Comments on the Findings and Recommendations: Management has reinstated the insurance policy as of December 10, 2024. Response Indicator: Agree Completion Date: 12/10/2024 Response: Management has obtained an insurance policy with sufficient coverage and has increased controls around payments of premiums to ensure there are no future lapses.
1. 2024-01 i. Comments on Finding: There was insufficient property insurance coverage for 2024. The new policy began 12/10/2024 and will end on 12/10/2025. Controls were not in place to make sure that property insurance coverage was in place at year-end. The effect is that the Project is not in compliance with HUD requirements. We recommend that management ensure controls are in place so that there is proper insurance coverage at year-end. ii. Actions Taken or Planned: Policies and procedures will be reviewed to ensure property insurance coverage is recorded in accordance with HUD requirements. Responsible Person: Jill Cromartie Anticipated Completion Date: 12/31/2024 Steps to Implement: Management will enroll into a insurance policy covering 12/31/2024.
The Project paid expenses for an adjacent project. Cause: The Corporation paid non-project expenses from Project funds. Effect or Potential Effect: The Project is noncompliance with HUD regulatory agreement. Auditor Non-Compliance Code: H - Unauthorized distribution of project assets Questioned Costs: $5,400 Reportable Views of Responsible Officials: Management is in agreement with the finding, amounts were paid for non-project expenses. Context: n/a Recommendation: Management should review procedures surrounding payments to vendors and ensure they are paying for Project expenses. Auditors’ Summary of the Auditee’s Comments on the Findings and Recommendations: Agree with management's assessment. Response Indicator: Agree Completion Date: 12/31/2025 Response: Management is in agreement with the finding, amounts were paid for non-project expenses.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2024-02 Title and AL Number of Federal Program: Section 202 Capital Advance and Project Rental Assistance 14.157 Type of Finding: Federal Award Finding Finding Resolution Status: In Process Information on Universe Population Size: n/a Sample Size Information: n/a Identification of Repeat Finding and Finding Reference Number: n/a Criteria: In accordance with HUD regulations, entities should not make unauthorized distributions of Project funds. Statement of Condition: The Project paid expenses for an adjacent project. Cause: The Corporation paid non-project expenses from Project funds. Effect or Potential Effect: The Project is noncompliance with HUD regulatory agreement. Auditor Non-Compliance Code: H - Unauthorized distribution of project assets Questioned Costs: $5,400 Reportable Views of Responsible Officials: Management is in agreement with the finding, amounts were paid for non-project expenses. Context: n/a Recommendation: Management should review procedures surrounding payments to vendors and ensure they are paying for Project expenses. Auditors’ Summary of the Auditee’s Comments on the Findings and Recommendations: Agree with management's assessment. Response Indicator: Agree Completion Date: 12/31/2025 Response: Management is in agreement with the finding, amounts were paid for non-project expenses.
2. 2024-02 i. Comments on Finding: In 2024, there were payments made for non project expenses. The result is that the Project is not in compliance with HUD requirements. We recommend that management review procedures surrounding payments to vendors and ensure they are paying for Project expenses. ii. Actions Taken or Planned: Policies and procedures will be reviewed to prevent future payment of non Project expenses. Responsible Person: Jill Cromartie Anticipated Completion Date: 12/31/2024 Steps to Implement: Review of old controls or the implementation of new controls to avoid future noncompliance with HUD.
FAC accepted this audit on August 26, 2021 — management decision was due February 26, 2022.
The required deposit for September 2019 was not made until October 2019. Replacement reserve deposits for the year ended September 30, 2019 totaled $9,262 and should have totaled $10,104 Context: Not applicable Effect: Replacement reserve deposits for the year ended September 30, 2019 were deficient by $842. Questioned Costs: None Cause: Error by management. Repeat Finding; Yes (2018-001) Recommendation: As noted above, the deficient deposit was made in October 2019. Management should increase the level of supervision and review over this area to provide a higher level of assurance that the required monthly replacement reserve deposits are made timely. Management?s Response/ Planned Corrective Actions: As noted above, the deficient deposit was made in October 2019. We have increased the level of supervision and review over this area to provide a higher level of assurance that the required monthly replacement reserve deposits are made timely.
Show full finding ▾Hide full finding ▴Finding #2019-001 Program: CFDA #14.157 Section 202 Capital Advance Criteria: Monthly replacement reserve deposits of $842 are required by the regulatory agreement. Statement of Condition: The required deposit for September 2019 was not made until October 2019. Replacement reserve deposits for the year ended September 30, 2019 totaled $9,262 and should have totaled $10,104 Context: Not applicable Effect: Replacement reserve deposits for the year ended September 30, 2019 were deficient by $842. Questioned Costs: None Cause: Error by management. Repeat Finding; Yes (2018-001) Recommendation: As noted above, the deficient deposit was made in October 2019. Management should increase the level of supervision and review over this area to provide a higher level of assurance that the required monthly replacement reserve deposits are made timely. Management?s Response/ Planned Corrective Actions: As noted above, the deficient deposit was made in October 2019. We have increased the level of supervision and review over this area to provide a higher level of assurance that the required monthly replacement reserve deposits are made timely.
Finding Number: 2019-001 Planned Corrective Actions: The deficient replacement reserve deposit was made in October 2019. Anticipated Completion Date: October 15, 2019 Responsible Contact Person: Denise Crowder VP of Asset Operations
2018-001
FAC accepted this audit on December 9, 2021 — management decision was due June 9, 2022.
GSA_MIGRATION
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GSA_MIGRATION
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