EIN: 611399894
UEI: PMU6ASD9DAP8
Audited by: Deming, Malone, Livesay & Ostroff PSC
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 April 22, 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 October 22, 2026 (48 days from today).
What is a management decision? →The Organization did not maintain copies of notices of recertification or all supporting documentation, such as the EIV reports, in the tenant files. In one of the files reviewed, there was no supporting documentation for the social security income amount used to calculate the tenants payment. Cause of condition: The Organization did not pursue tenant compliance with annual recertification process after initial notice of recertification provided upon completion of prior recertification. Effect of condition: There is no evidence of a tenant’s eligibility for rent assistance maintained by the Organization in the tenant file. Recommendation: The design of the current controls should be reviewed to ensure tenants receive proper notice of the annual recertification process and that all documents related to recertification are acquired. Additionally, tenant files should be reviewed to ensure all supporting documentation is included. Views of Responsible Officials: Management agrees with the finding and will implement procedures to ensure tenant recertifications are documented in accordance with HUD guidelines and that proper documentation is maintained within the tenant files.
Show full finding ▾Hide full finding ▴Criteria: The Organization is required to inform tenants, through written notice, of their responsibility to provide information needed to complete recertification process and copies of these notices should be maintained in the tenant files, along with required supporting documentation. Statement of Condition: The Organization did not maintain copies of notices of recertification or all supporting documentation, such as the EIV reports, in the tenant files. In one of the files reviewed, there was no supporting documentation for the social security income amount used to calculate the tenants payment. Cause of condition: The Organization did not pursue tenant compliance with annual recertification process after initial notice of recertification provided upon completion of prior recertification. Effect of condition: There is no evidence of a tenant’s eligibility for rent assistance maintained by the Organization in the tenant file. Recommendation: The design of the current controls should be reviewed to ensure tenants receive proper notice of the annual recertification process and that all documents related to recertification are acquired. Additionally, tenant files should be reviewed to ensure all supporting documentation is included. Views of Responsible Officials: Management agrees with the finding and will implement procedures to ensure tenant recertifications are documented in accordance with HUD guidelines and that proper documentation is maintained within the tenant files.
Recommendation: The design of the current controls should be reviewed to ensure tenants receive proper notice of the annual recertification process and that all documents related to recertification are acquired. Additionally, tenant files should be reviewed to ensure all supporting documentation is included. Action Taken: The management of Thompson-Woodlief Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will implement procedures to ensure that tenant recertifications are documented in accordance with HUD guidelines and that proper documentation is maintained within the tenant files.
2024-002
The Organization withdrew funds from the security deposit account in the current year, leaving the amount of cash in the security deposit account lower than the total liability for current tenants’ security deposits. Cause of condition: The Organization does not keep an active listing to track the payment of tenant deposits and allocated interest earned on account. Effect of condition: Security deposit bank account is underfunded. Recommendation: The design of the current controls should be reviewed to ensure all tenant security deposits are properly tracked. Management should make transfers to the security deposit account to cover all deposits currently on hand. Views of Responsible Officials: Management agrees with the finding and will implement procedures to ensure proper tracking of security deposits and will make the necessary transfer to fund the security deposit account.
Show full finding ▾Hide full finding ▴Criteria: The Organization is required to hold all tenant security deposits in a separate interest bearing account. Statement of Condition: The Organization withdrew funds from the security deposit account in the current year, leaving the amount of cash in the security deposit account lower than the total liability for current tenants’ security deposits. Cause of condition: The Organization does not keep an active listing to track the payment of tenant deposits and allocated interest earned on account. Effect of condition: Security deposit bank account is underfunded. Recommendation: The design of the current controls should be reviewed to ensure all tenant security deposits are properly tracked. Management should make transfers to the security deposit account to cover all deposits currently on hand. Views of Responsible Officials: Management agrees with the finding and will implement procedures to ensure proper tracking of security deposits and will make the necessary transfer to fund the security deposit account.
Recommendation: The design of the current controls should be reviewed to ensure all tenant security deposits are properly tracked. Management should make transfers to the security deposit account to cover all deposits currently on hand. Action Taken: The management of Thompson-Woodlief Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will implement procedures to ensure proper tracking of security deposits and will make the necessary transfer to fund the security deposit account.
FAC accepted this audit on April 22, 2026 — management decision was due October 22, 2026.
The Organization did not maintain signed annual recertification forms for the tenant files tested during the audit and did not maintain all of the information such as the EIV reports in the files to support the data used in its preparation. Cause of condition: The Organization did not pursue tenant compliance after letters for recertification were mailed to the tenants. Effect of condition: There is no evidence of a tenant’s eligibility for rent assistance maintained by the Organization in the tenant file. Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants should sign the recertification form. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement procedures to ensure tenant recertifications are documented in accordance with HUD guidelines and that proper documentation is maintained within the tenant files.
Show full finding ▾Hide full finding ▴Criteria: The Organization is required to perform an annual recertification of all tenants, which requires verifying tenant income and documenting eligibility with HUD Form 50059. Tenants are required to sign the form, and it must be maintained within the Organization’s tenant file, along with supporting documentation. Statement of Condition: The Organization did not maintain signed annual recertification forms for the tenant files tested during the audit and did not maintain all of the information such as the EIV reports in the files to support the data used in its preparation. Cause of condition: The Organization did not pursue tenant compliance after letters for recertification were mailed to the tenants. Effect of condition: There is no evidence of a tenant’s eligibility for rent assistance maintained by the Organization in the tenant file. Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants should sign the recertification form. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement procedures to ensure tenant recertifications are documented in accordance with HUD guidelines and that proper documentation is maintained within the tenant files.
Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants should sign the recertification form. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Action Taken: The management of Thompson-Woodlief Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will complete and document all annual recertifications, will maintain all documentation in tenant files to support the 50059 forms, will review all tenant files and report any discrepancies to HUD, and will make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible.
2023-002
FAC accepted this audit on June 13, 2024 — management decision was due December 13, 2024.
The year-end financial statements prepared for the Organization’s board members and management to assess ongoing operating results are not prepared in accordance with accounting principles generally accepted in the United States of America, in that they do not include certain year-end adjusting entries, a statement of cash flows, and full note disclosures.
Show full finding ▾Hide full finding ▴The year-end financial statements prepared for the Organization’s board members and management to assess ongoing operating results are not prepared in accordance with accounting principles generally accepted in the United States of America, in that they do not include certain year-end adjusting entries, a statement of cash flows, and full note disclosures.
The year-end financial statements prepared for the Organization’s board members and management to assess ongoing operating results are not prepared in accordance with accounting principles generally accepted in the United States of America, in that they do not include certain year-end adjusting entries, a statement of cash flows, and full note disclosures.
The Organization did not maintain signed annual recertification forms for the tenant files tested during the audit and did not maintain all of the information such as the EIV reports in the files to support the data used in its preparation.
Show full finding ▾Hide full finding ▴The Organization did not maintain signed annual recertification forms for the tenant files tested during the audit and did not maintain all of the information such as the EIV reports in the files to support the data used in its preparation.
The Organization did not maintain signed annual recertification forms for the tenant files tested during the audit and did not maintain all of the information such as the EIV reports in the files to support the data used in its preparation.
FAC accepted this audit on April 5, 2023 — management decision was due October 5, 2023.
Finding reference number: #2022-001 Assistance listing title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD067-NP-WPD, year 2003). Auditor non-compliance code: Z-Other Finding resolution status: Unresolved Universe population size: 233 invoices Sample size information: 24 invoices Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: Yes Statement of condition #2022-001: During the year ended March 31, 2022, 4 of the 24 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. Criteria: In accordance with HUD Handbook 4370.2, Section 2-6, all disbursements from the project operating account must be supported by approved invoices, bills, or other supporting documentation. Effect or potential effect: The Property is not in compliance with the terms of the PRAC or HUD Handbook 4370.2. Due to inadequate record keeping procedures, the Agent may have paid incorrect amounts for operating expenses. Cause: The Agent did not maintain the required supporting documentation for all cash disbursements in accordance with HUD Handbook 4370.2 due to verbal or informal agreements with vendors. Recommendation: The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. Completion date: March 31, 2023 Management's response: The Agent concurs with the recommendation. The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to vendors, and all documentation will be retained.
Show full finding ▾Hide full finding ▴Finding reference number: #2022-001 Assistance listing title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD067-NP-WPD, year 2003). Auditor non-compliance code: Z-Other Finding resolution status: Unresolved Universe population size: 233 invoices Sample size information: 24 invoices Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: Yes Statement of condition #2022-001: During the year ended March 31, 2022, 4 of the 24 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. Criteria: In accordance with HUD Handbook 4370.2, Section 2-6, all disbursements from the project operating account must be supported by approved invoices, bills, or other supporting documentation. Effect or potential effect: The Property is not in compliance with the terms of the PRAC or HUD Handbook 4370.2. Due to inadequate record keeping procedures, the Agent may have paid incorrect amounts for operating expenses. Cause: The Agent did not maintain the required supporting documentation for all cash disbursements in accordance with HUD Handbook 4370.2 due to verbal or informal agreements with vendors. Recommendation: The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. Completion date: March 31, 2023 Management's response: The Agent concurs with the recommendation. The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to vendors, and all documentation will be retained.
Statement of condition #2022-001: Comments on Finding and Recommendation: During the year ended March 31, 2022, 4 of the 24 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. Action(s) Taken or Planned on the Finding: The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to vendors, and all documentation will be retained.
2021-001
Finding reference number: #2022-002 Assistance listing title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD067-NP-WPD, year 2003). Auditor non-compliance code: R-Section 8 Program Administration Finding resolution status: In process Universe population size: 12 months Sample size information: 2 months Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: Yes Statement of condition #2022-002: During the year ended March 31, 2022, one of the applicants selected for testing was admitted to the Property, but did not appear on the waiting list. Criteria: In accordance with the PRAC Contract and HUD Handbook 4350.3, Sections 4-15 and 4-16, the Agent must place applicants on the Property's waiting list and select applicants from the waiting list in chronological order in order to fill vacancies. Effect or potential effect: The Property is not in compliance with the terms of the PRAC Contract or HUD Handbook 4350.3. Due to inadequate record keeping procedures, the Agent may have selected applicants out of chronological order. Cause: The Agent was not properly maintaining the waiting list in accordance with HUD Handbook 4350.3. Recommendation: The Agent should ensure that all applicants are properly documented on the waiting list and applicants are contacted and selected in chronological order. Completion date: March 31, 2023 Management's response: The Agent concurs with the recommendation. The Agent will review and update its procedures to ensure that all applicants are included on the waiting list and applicants are selected in chronological order.
Show full finding ▾Hide full finding ▴Finding reference number: #2022-002 Assistance listing title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD067-NP-WPD, year 2003). Auditor non-compliance code: R-Section 8 Program Administration Finding resolution status: In process Universe population size: 12 months Sample size information: 2 months Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: Yes Statement of condition #2022-002: During the year ended March 31, 2022, one of the applicants selected for testing was admitted to the Property, but did not appear on the waiting list. Criteria: In accordance with the PRAC Contract and HUD Handbook 4350.3, Sections 4-15 and 4-16, the Agent must place applicants on the Property's waiting list and select applicants from the waiting list in chronological order in order to fill vacancies. Effect or potential effect: The Property is not in compliance with the terms of the PRAC Contract or HUD Handbook 4350.3. Due to inadequate record keeping procedures, the Agent may have selected applicants out of chronological order. Cause: The Agent was not properly maintaining the waiting list in accordance with HUD Handbook 4350.3. Recommendation: The Agent should ensure that all applicants are properly documented on the waiting list and applicants are contacted and selected in chronological order. Completion date: March 31, 2023 Management's response: The Agent concurs with the recommendation. The Agent will review and update its procedures to ensure that all applicants are included on the waiting list and applicants are selected in chronological order.
Statement of condition #2022-002: Comments on Finding and Recommendation: During the year ended March 31, 2022, one of the applicants selected for testing was admitted to the Property, but did not appear on the waiting list. The Agent should ensure that all applicants are properly documented on the waiting list and applicants are contacted and selected in chronological order. Action(s) Taken or Planned on the Finding: The Agent will review and update its procedures to ensure that all applicants are included on the waiting list and applicants are selected in chronological order.
2021-003
FAC accepted this audit on October 18, 2021 — management decision was due April 18, 2022.
Finding reference number: #2021-001 CFDA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD067-NPWPD, year 2003). Auditor non-compliance code: Z-Other Finding resolution status: Unresolved Universe population size: 226 invoices Sample size information: 25 invoices Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: No Statement of condition #2021-001: During the year ended March 31, 2021, 7 of the 25 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. Criteria: In accordance with HUD Handbook 4370.2, Section 2-6, all disbursements from the project operating account must be supported by approved invoices, bills, or other supporting documentation. Effect or potential effect: The Property is not in compliance with the terms of the PRAC or HUD Handbook 4370.2. Due to inadequate record keeping procedures, the Agent may have paid incorrect amounts for operating expenses. Cause: The Agent did not maintain the required supporting documentation for all cash disbursements in accordance with HUD Handbook 4370.2 due to verbal or informal agreements with vendors. Recommendation: The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. Completion date: March 31, 2022 Management's response: The Agent concurs with the recommendation. The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to vendors, and all documentation will be retained.
Show full finding ▾Hide full finding ▴Finding reference number: #2021-001 CFDA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD067-NPWPD, year 2003). Auditor non-compliance code: Z-Other Finding resolution status: Unresolved Universe population size: 226 invoices Sample size information: 25 invoices Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: No Statement of condition #2021-001: During the year ended March 31, 2021, 7 of the 25 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. Criteria: In accordance with HUD Handbook 4370.2, Section 2-6, all disbursements from the project operating account must be supported by approved invoices, bills, or other supporting documentation. Effect or potential effect: The Property is not in compliance with the terms of the PRAC or HUD Handbook 4370.2. Due to inadequate record keeping procedures, the Agent may have paid incorrect amounts for operating expenses. Cause: The Agent did not maintain the required supporting documentation for all cash disbursements in accordance with HUD Handbook 4370.2 due to verbal or informal agreements with vendors. Recommendation: The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. Completion date: March 31, 2022 Management's response: The Agent concurs with the recommendation. The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to vendors, and all documentation will be retained.
Statement of conditions # 2021-001: Comments on Finding and Recommendation: During the year ended March 31, 2021, 7 of the 25 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. Action(s) Taken or Planned on the Finding: The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to vendors, and all documentation will be retained.
Finding reference number: #2021-002 CFDA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD067-NPWPD, year 2003). Auditor non-compliance code: R-Section 8 Program Administration Finding resolution status: Unresolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $1,886 Repeat finding: No. Statement of condition #2021-002: During the year ended March 31, 2021, the Property continued to receive PRAC subsidy payments for two residents for six months after the residents moved out of the Property. Criteria: Per HUD Handbook 4350.3, Chapter 8, the Property should not request PRAC subsidy for deceased residents past the month in which the death occurred. In addition, the Property should not request PRAC for residents after they move out, and subsidy requests for the month in which the resident moved out should be prorated. Effect or potential effect: The Property is not in compliance Section 2.4 of the PRAC regarding termination of housing assistance. Due to inadequate record keeping procedures, the Agent received unauthorized PRAC payments for six or more months for two former residents after the residents moved out of the Property. Cause: The Agent inadvertently failed to remove the former residents from the monthly PRAC subsidy requests after the residents moved out. Recommendation: The Agent should note resident move outs or deceased tenants on the monthly PRAC vouchers requests in a timely manner following the terminating event to avoid receiving unauthorized PRAC payments. Completion date: September 30, 2021 Management's response: The Agent concurs with the recommendation. The Agent will note resident move outs or deceased tenants on the monthly PRAC voucher requests in a timely manner following the terminating event to avoid receiving unauthorized PRAC payments. The Agent will reimburse HUD for the unauthorized PRAC payments received.
Show full finding ▾Hide full finding ▴Finding reference number: #2021-002 CFDA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD067-NPWPD, year 2003). Auditor non-compliance code: R-Section 8 Program Administration Finding resolution status: Unresolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $1,886 Repeat finding: No. Statement of condition #2021-002: During the year ended March 31, 2021, the Property continued to receive PRAC subsidy payments for two residents for six months after the residents moved out of the Property. Criteria: Per HUD Handbook 4350.3, Chapter 8, the Property should not request PRAC subsidy for deceased residents past the month in which the death occurred. In addition, the Property should not request PRAC for residents after they move out, and subsidy requests for the month in which the resident moved out should be prorated. Effect or potential effect: The Property is not in compliance Section 2.4 of the PRAC regarding termination of housing assistance. Due to inadequate record keeping procedures, the Agent received unauthorized PRAC payments for six or more months for two former residents after the residents moved out of the Property. Cause: The Agent inadvertently failed to remove the former residents from the monthly PRAC subsidy requests after the residents moved out. Recommendation: The Agent should note resident move outs or deceased tenants on the monthly PRAC vouchers requests in a timely manner following the terminating event to avoid receiving unauthorized PRAC payments. Completion date: September 30, 2021 Management's response: The Agent concurs with the recommendation. The Agent will note resident move outs or deceased tenants on the monthly PRAC voucher requests in a timely manner following the terminating event to avoid receiving unauthorized PRAC payments. The Agent will reimburse HUD for the unauthorized PRAC payments received.
Statement of condition #2021-002: Comments on Finding and Recommendation: During the year ended March 31, 2021, the Property continued to receive PRAC subsidy payments for two residents for six months after the residents moved out of the Property. The Agent should note resident move outs or deceased tenants on the monthly PRAC vouchers within a timely manner following terminating event to avoid receiving unauthorized PRAC payments. The Agency should note tenant move outs or deceased tenants on the monthly PRAC vouchers within 60 days of the terminating event to avoid receiving unauthorized PRAC payments. Action(s) Taken or Planned on the Finding: The Agent concurs with the recommendation. The Agent should note resident move outs or deceased tenants on the monthly PRAC vouchers within a timely manner following terminating event to avoid receiving unauthorized PRAC payments.
Finding reference number: #2021-003 CFDA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD067-NPWPD, year 2003). Auditor non-compliance code: R-Section 8 Program Administration Finding resolution status: In process Universe population size: 12 months Sample size information: 2 months Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: Yes Statement of condition #2021-003: During the year ended March 31, 2021, one of the applicants selected for testing was admitted to the Property, but did not appear on the waiting list. Criteria: In accordance with the PRAC Contract and HUD Handbook 4350.3, Sections 4-15 and 4-16, the Agent must place applicants on the Property's waiting list and select applicants from the waiting list in chronological order in order to fill vacancies. Effect or potential effect: The Property is not in compliance with the terms of the PRAC Contract or HUD Handbook 4350.3. Due to inadequate record keeping procedures, the Agent may have selected applicants out of chronological order. Cause: The Agent was not properly maintaining the waiting list in accordance with HUD Handbook 4350.3. Recommendation: The Agent should ensure that all applicants are properly documented on the waiting list and applicants are contacted and selected in chronological order. Completion date: March 31, 2022 Management's response: The Agent concurs with the recommendation. The Agent will review and update its procedures to ensure that all applicants are included on the waiting list and applicants are selected in chronological order.
Show full finding ▾Hide full finding ▴Finding reference number: #2021-003 CFDA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD067-NPWPD, year 2003). Auditor non-compliance code: R-Section 8 Program Administration Finding resolution status: In process Universe population size: 12 months Sample size information: 2 months Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: Yes Statement of condition #2021-003: During the year ended March 31, 2021, one of the applicants selected for testing was admitted to the Property, but did not appear on the waiting list. Criteria: In accordance with the PRAC Contract and HUD Handbook 4350.3, Sections 4-15 and 4-16, the Agent must place applicants on the Property's waiting list and select applicants from the waiting list in chronological order in order to fill vacancies. Effect or potential effect: The Property is not in compliance with the terms of the PRAC Contract or HUD Handbook 4350.3. Due to inadequate record keeping procedures, the Agent may have selected applicants out of chronological order. Cause: The Agent was not properly maintaining the waiting list in accordance with HUD Handbook 4350.3. Recommendation: The Agent should ensure that all applicants are properly documented on the waiting list and applicants are contacted and selected in chronological order. Completion date: March 31, 2022 Management's response: The Agent concurs with the recommendation. The Agent will review and update its procedures to ensure that all applicants are included on the waiting list and applicants are selected in chronological order.
Statement of condition #2021-003: Comments on Finding and Recommendation: During the year ended March 31, 2021, one of the applicants selected for testing was admitted to the Property, but did not appear on the waiting list. The Agent should ensure that all applicants are properly documented on the waiting list and applicants are contacted and selected in chronological order. Action(s) Taken or Planned on the Finding: The Agent will review and update its procedures to ensure that all applicants are included on the waiting list and applicants are selected in chronological order.
2020-002
FAC accepted this audit on October 4, 2020 — management decision was due April 4, 2021.
Finding reference number: #2020-001 CDFA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD067- NP-WPD, year 2003; PRAC identification number KY36-Q011-001, year 2003) Auditor non-compliance code: N-Reserve for replacements deposits Finding resolution status: Resolved Noncompliance Information: See statement of condition #2020-001 for noncompliance information. Universe population size: 12 deposits Sample size information: 12 deposits Statistically valid sample: Yes Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $331 Statement of condition #2020-001 (CFDA 14.181): During the year ended March 31, 2020, the Organization only made 11 of the 12 required monthly deposits of $331 to the reserve for replacements account Criteria: Pursuant to Section 5 (a) of the HUD Regulatory Agreement, the Organization is required to make monthly deposits to the reserve for replacements account of $331. Effect: The Organization is not in compliance with the terms of the Regulatory Agreement and the reserve for replacements account is underfunded by $331 at March 31, 2020. Cause: Management oversight caused the missed deposit. Recommendation: The Organization should transfer $331 to the reserve for replacements fund to bring the fund current. Completion date: June 10, 2020 Management's response: Agree. Management transferred $331 into the reserve for replacements account on June 10, 2020.
Show full finding ▾Hide full finding ▴Finding reference number: #2020-001 CDFA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD067- NP-WPD, year 2003; PRAC identification number KY36-Q011-001, year 2003) Auditor non-compliance code: N-Reserve for replacements deposits Finding resolution status: Resolved Noncompliance Information: See statement of condition #2020-001 for noncompliance information. Universe population size: 12 deposits Sample size information: 12 deposits Statistically valid sample: Yes Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $331 Statement of condition #2020-001 (CFDA 14.181): During the year ended March 31, 2020, the Organization only made 11 of the 12 required monthly deposits of $331 to the reserve for replacements account Criteria: Pursuant to Section 5 (a) of the HUD Regulatory Agreement, the Organization is required to make monthly deposits to the reserve for replacements account of $331. Effect: The Organization is not in compliance with the terms of the Regulatory Agreement and the reserve for replacements account is underfunded by $331 at March 31, 2020. Cause: Management oversight caused the missed deposit. Recommendation: The Organization should transfer $331 to the reserve for replacements fund to bring the fund current. Completion date: June 10, 2020 Management's response: Agree. Management transferred $331 into the reserve for replacements account on June 10, 2020.
Name of auditee: Thompson-Woodlief Apartments, Inc. HUD auditee identification number: 083-HD067-NP-WPD Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended March 31, 2020 CAP prepared by Name: Linda House Position: Executive Director Telephone number: (502) 589-3030 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2020-001: During the year ended March 31, 2020, the Organization only made 11 of the 12 required monthly deposits of $331 to the reserve for replacements account. Recommendation: The Organization should transfer $331 to the reserve for replacements fund to bring the fund current. Action(s) Taken or Planned on the Finding: Management transferred $331 to the reserve for replacements account on June 10, 2020.
Finding reference number: #2020-002 CFDA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD067- NP-WPD, year 2003; PRAC identification number KY36-Q011-001, year 2003) Auditor non-compliance code: R-Section 8 Program Administration Finding resolution status: Unresolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition #2020-002: During the year ended March 31, 2020, two of the applicants selected for testing under the HUD Consolidated Audit Guide were admitted to the Property, but did not appear on the waiting list. Criteria: In accordance with the PRAC Contract and HUD Handbook 4350.3, Sections 4-15 and 4-16, the Agent must place applicants on the Property's waiting list and select applicants from the waiting list in chronological order in order to fill vacancies. Effect or potential effect: The Property is not in compliance with the terms of the PRAC Contract or HUD Handbook 4350.3. Due to inadequate record keeping procedures, the Agent may have selected applicants out of chronological order. Cause: The Agent was not properly maintaining the waiting list in accordance with HUD Handbook 4350.3. Recommendation: The Agent should ensure that all applicants are properly documented on the waiting list and applicants are contacted and selected in chronological order. Questioned costs: N/A Reporting views of responsible officials: The Agent concurs with the recommendation. The Agent will review and update its procedures to ensure that all applicants are included on the waiting list and applicants are selected in chronological order.
Show full finding ▾Hide full finding ▴Finding reference number: #2020-002 CFDA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD067- NP-WPD, year 2003; PRAC identification number KY36-Q011-001, year 2003) Auditor non-compliance code: R-Section 8 Program Administration Finding resolution status: Unresolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition #2020-002: During the year ended March 31, 2020, two of the applicants selected for testing under the HUD Consolidated Audit Guide were admitted to the Property, but did not appear on the waiting list. Criteria: In accordance with the PRAC Contract and HUD Handbook 4350.3, Sections 4-15 and 4-16, the Agent must place applicants on the Property's waiting list and select applicants from the waiting list in chronological order in order to fill vacancies. Effect or potential effect: The Property is not in compliance with the terms of the PRAC Contract or HUD Handbook 4350.3. Due to inadequate record keeping procedures, the Agent may have selected applicants out of chronological order. Cause: The Agent was not properly maintaining the waiting list in accordance with HUD Handbook 4350.3. Recommendation: The Agent should ensure that all applicants are properly documented on the waiting list and applicants are contacted and selected in chronological order. Questioned costs: N/A Reporting views of responsible officials: The Agent concurs with the recommendation. The Agent will review and update its procedures to ensure that all applicants are included on the waiting list and applicants are selected in chronological order.
Name of auditee: Thompson-Woodlief Apartments, Inc. HUD auditee identification number: 083-HD067-NP-WPD Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended March 31, 2020 CAP prepared by Name: Linda House Position: Executive Director Telephone number: (502) 589-3030 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2020-002: During the year ended March 31, 2020, two of the applicants selected for testing under the HUD Consolidated Audit Guide were admitted to the Property, but did not appear on the waiting list. Recommendation: The Agent should ensure that all applicants are properly documented on the waiting list and applicants are contacted and selected in chronological order. Action(s) Taken or Planned on the Finding: The Agent will review and update its procedures to ensure that all applicants are included on the waiting list and applicants are selected in chronological order.
FAC accepted this audit on July 1, 2019 — management decision was due January 1, 2020.
FAC accepted this audit on July 8, 2018 — management decision was due January 8, 2019.
FAC accepted this audit on July 20, 2017 — management decision was due January 20, 2018.
FAC accepted this audit on August 29, 2016 — management decision was due March 1, 2017.
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.
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