EIN: 591894621
UEI: GSA_MIGRATION
Audited by: BELLOWS ASSOCIATES, P.A.
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 October 29, 2020. 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 April 29, 2021 (1952 days ago).
What is a management decision? →The Project requested a withdrawal from the replacement reserve account and did not return the unused funds to the account. Cause: The unused funds were not returned to the replacement reserve account. Effect or Potential Effect: The Project did not comply with the Regulatory Agreement. Auditor Non-Compliance Code: N ? Reserve for replacement deposits. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: The Project should ensure that funds that are withdrawn from the replacement reserve account and not used are deposited back into the account in a timely manner. Response Indicator: Agree. Completion Date: 6/4/2020 Response: The reimbursement amount requested on the 9250 submitted was not accurate. Management has subsequently implemented new procedures where regional directors must review submissions prior to submitting the 9250 form. Questioned Costs ? Department of Housing and Urban Development $ 50,115 Total Questioned Costs - Department of Housing and Urban Development $ 50,115
Show full finding ▾Hide full finding ▴FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding No. 2020-001: Section 8 Housing Assistance Payments Program, CFDA 14.195 Finding Resolution Status: Resolved. Information on Universe Population Size: All withdrawals from the replacement reserve. Sample Size Information: All withdrawals from the replacement reserve. Identification of Repeat Finding and Finding Reference Number: No. Criteria: The Regulatory Agreement provides that all withdrawals from the reserve for replacements account must be made in the amount approved by HUD and any funds withdrawn in excess should be returned to the replacement reserve account. Statement of Condition: The Project requested a withdrawal from the replacement reserve account and did not return the unused funds to the account. Cause: The unused funds were not returned to the replacement reserve account. Effect or Potential Effect: The Project did not comply with the Regulatory Agreement. Auditor Non-Compliance Code: N ? Reserve for replacement deposits. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: The Project should ensure that funds that are withdrawn from the replacement reserve account and not used are deposited back into the account in a timely manner. Response Indicator: Agree. Completion Date: 6/4/2020 Response: The reimbursement amount requested on the 9250 submitted was not accurate. Management has subsequently implemented new procedures where regional directors must review submissions prior to submitting the 9250 form. Questioned Costs ? Department of Housing and Urban Development $ 50,115 Total Questioned Costs - Department of Housing and Urban Development $ 50,115
Oversight Agency for Audit, Miami Beach Senior Citizens Housing Development Corporation, Inc., respectfully submits the following corrective action plan for the period from July 1, 2019 to June 3, 2020. Name and address of independent public accounting firm: Bellows Associates, P.A., 7890 Peters Rd., Suite G-102, Plantation, Florida 33324 Audit period: July 1, 2019 through June 3, 2020 The finding from the June 3, 2020 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2020-001: Section 8 Housing Assistance Payments Program, CFDA 14.195 Recommendation: The Project should ensure that funds that are withdrawn from the replacement reserve account and not used are deposited back into the account in a timely manner. Action Taken: The reimbursement amount requested on the 9250 submitted was not accurate. Management has subsequently implemented new procedures where regional directors must review submissions prior to submitting the 9250 form. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Assistant to Vice President of Finance & Accounting
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
One tenant file did not contain an initial 50059 certification form. Cause: The Property manager did not maintain appropriate tenant documentation required by HUD. Effect or Potential Effect: Unable to verify initial eligibility and cost of assistance may be disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Administration Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations have been adopted. Recommendation: The Project should ensure that required documentation is adequately maintained in the tenant files. Response Indicator: Agree. Completion Date: 02/01/2019 Response: The former manager did not maintain the files as required. The current staff received additional training from management regarding the proper maintenance of tenant files.
Show full finding ▾Hide full finding ▴FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2019-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Two hundred sixty-two tenants. Sample Size Information: Twenty-five tenants. Identification of Repeat Finding and Finding Reference Number: Yes, 2018-001. Criteria: HUD regulation requires all initial documents to be retained in the tenant file. Statement of Condition: One tenant file did not contain an initial 50059 certification form. Cause: The Property manager did not maintain appropriate tenant documentation required by HUD. Effect or Potential Effect: Unable to verify initial eligibility and cost of assistance may be disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Administration Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations have been adopted. Recommendation: The Project should ensure that required documentation is adequately maintained in the tenant files. Response Indicator: Agree. Completion Date: 02/01/2019 Response: The former manager did not maintain the files as required. The current staff received additional training from management regarding the proper maintenance of tenant files.
Oversight Agency for Audit, Miami Beach Senior Citizens Housing Development Corporation, Inc., respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of independent public accounting firm: Bellows Associates, P.A., 7890 Peters Rd., Suite G-102, Plantation, Florida 33324 Audit period: July 1, 2018 through June 30, 2019 The finding from the June 30, 2019 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2019-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should ensure that required documentation is adequately maintained in the tenant files. Action Taken: The former manager did not maintain the files as required. The current staff received additional training from management regarding the proper maintenance of tenant files. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Assistant to Vice President of Finance & Accounting
FAC accepted this audit on October 1, 2018 — management decision was due April 1, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 4, 2017 — management decision was due April 4, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on October 4, 2016 — management decision was due April 4, 2017.
GSA_MIGRATION
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2015-004
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