EIN: 611485632
UEI: GSA_MIGRATION
Audited by: RSM US 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 October 13, 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 13, 2021 (1965 days ago).
What is a management decision? →The Organization stopped making mortgage payments in November 2018 and is in default on its loan. The Organization did not receive minimum rent required by HUD and the Organization is not maintaining the mortgaged premises in good repair and condition. Cause: The Organization?s lessee, UDI #4, LLC, ceased operations and closed the skilled nursing facility. UDI #4, LLC stopped making lease payments and the Organization stopped making mortgage payments without the approval of HUD. Effect: Noncompliance with the HUD compliance requirements per the regulatory agreement. Subsequent to year-end, the Organization received a Declaration of Mortgagee-In-Possession agreement notification from HUD. Questioned Costs: Not applicable. Context: The population was tested 100%, therefore was statistically valid. Repeat Finding: No Recommendation: We suggest management fully execute and comply with the Declaration of Mortgagee-In-Possession agreement received from HUD. Views of Responsible Officials: Management agrees with finding 2019-001.
Show full finding ▾Hide full finding ▴Identifying Number: 2019-001 Identification of the Federal Program: CFDA #14.129, U.S. Department of Housing and Urban Development: Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities. Criteria or Specific Requirement: The regulatory agreement (form HUD 92466-E) specifies in paragraph 1, ?Owners, except as limited by paragraph 17, hereof, assume and agree to make promptly all payments due under the note and mortgage.? The regulatory agreement also specifies in paragraph 7, ?Owners shall maintain the mortgaged premises, accommodations and the grounds and equipment appurtenant thereto, in good repair and condition.? Further, the HUD addendum to the operating lease specifies ?In no event shall said Base Monthly Rent, with respect to the Mortgage Loan, be less than an amount sufficient to pay: a) such payments required and described under the Mortgage, including payments for principal, interest, Federal Housing Administration Mortgage Insurance Premium, deposits to the reserve for replacements, if required, real estate taxes, and property insurance.?Condition: The Organization stopped making mortgage payments in November 2018 and is in default on its loan. The Organization did not receive minimum rent required by HUD and the Organization is not maintaining the mortgaged premises in good repair and condition. Cause: The Organization?s lessee, UDI #4, LLC, ceased operations and closed the skilled nursing facility. UDI #4, LLC stopped making lease payments and the Organization stopped making mortgage payments without the approval of HUD. Effect: Noncompliance with the HUD compliance requirements per the regulatory agreement. Subsequent to year-end, the Organization received a Declaration of Mortgagee-In-Possession agreement notification from HUD. Questioned Costs: Not applicable. Context: The population was tested 100%, therefore was statistically valid. Repeat Finding: No Recommendation: We suggest management fully execute and comply with the Declaration of Mortgagee-In-Possession agreement received from HUD. Views of Responsible Officials: Management agrees with finding 2019-001.
Identifying Number: 2019-001 Finding: The Organization stopped making mortgage payments in November 2018 and is in default on its loan. The Organization did not receive minimum rent required by HUD and is not maintaining the mortgaged premises in good repair and condition. Corrective Action Taken or Planned: Ronald Wilson is responsible to ensure corrective actions are taken. Management responded in January 2020 to the Declaration of Mortgagee-In-Possession communication. No further communication was received until September 2020, when the Organization was informed that HUD sold its loan to a third party. The Organization is currently working on transferring the property to the third party through a deed in lieu of foreclosure.
The Organization did not submit the owner-certified REAC timely, as it was not submitted within 90 days of year-end. Cause: The owner-certified REAC submission was not submitted within 90 days of year-end. Effect: Noncompliance with the HUD compliance requirements per the regulatory agreement. Questioned Costs: Not applicable. Context: The population was tested 100%, therefore was statistically valid. Repeat Finding: No Recommendation: We suggest that controls be put in place to ensure the owner-certified REAC is submitted within its required due dates. Views of Responsible Officials: Management agrees with finding 2019-002.
Show full finding ▾Hide full finding ▴Identifying Number: 2019-002 Identification of the Federal Program: CFDA #14.129, U.S. Department of Housing and Urban Development: Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities. Criteria or Specific Requirement: The owner-certified Real Estate Assessment Center (REAC) submission is due to HUD within 90 days after year-end. Condition: The Organization did not submit the owner-certified REAC timely, as it was not submitted within 90 days of year-end. Cause: The owner-certified REAC submission was not submitted within 90 days of year-end. Effect: Noncompliance with the HUD compliance requirements per the regulatory agreement. Questioned Costs: Not applicable. Context: The population was tested 100%, therefore was statistically valid. Repeat Finding: No Recommendation: We suggest that controls be put in place to ensure the owner-certified REAC is submitted within its required due dates. Views of Responsible Officials: Management agrees with finding 2019-002.
Identifying Number: 2019-002 Finding: The Organization did not submit the owner-certified REAC timely, as it was not submitted within 90 days of year-end. Corrective Action Taken or Planned: Ronald Wilson is responsible to ensure corrective actions are taken. Management plans to complete the audited REAC submission for the year ended September 30, 2019.
FAC accepted this audit on January 27, 2019 — management decision was due July 27, 2019.
FAC accepted this audit on January 14, 2018 — management decision was due July 14, 2018.
FAC accepted this audit on January 8, 2017 — management decision was due July 8, 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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