EIN: 621394724
UEI: R813J6BEQLG9
Audited by: WHARTON CPA, LLC
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 September 24, 2023. 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 March 24, 2024 (889 days ago).
What is a management decision? →FAC accepted this audit on April 29, 2022 — management decision was due October 29, 2022.
Payroll reconciliations are not performed during the year when personnel is shared among properties. Criteria: A sufficient audit trail tracks accounting data to its source for verification. Cause: There is no documentation for allocating shared personnel among the properties. Effect: Payroll differences by property were reconciled during the audit. Recommendation: I recommend management utilize the allocation spreadsheet developed by the auditors to properly track the allocation of shared employees throughout the year.
Show full finding ▾Hide full finding ▴2021-1 Payroll Allocation Condition: Payroll reconciliations are not performed during the year when personnel is shared among properties. Criteria: A sufficient audit trail tracks accounting data to its source for verification. Cause: There is no documentation for allocating shared personnel among the properties. Effect: Payroll differences by property were reconciled during the audit. Recommendation: I recommend management utilize the allocation spreadsheet developed by the auditors to properly track the allocation of shared employees throughout the year.
Management will utilize the allocation spreadsheet developed by the auditors to properly track payroll allocation on a monthly basis.
Management failed to collect monthly lease payments resulting in tenants accruing large amounts of past due rent. Criteria: Monthly tenant lease payments should be collected and payable according to the terms of the HUD model lease. Cause: Site managers did not carry out the terms of the HUD-model lease and collect rent due. Effect: Tenant accounts receivables included significant amounts of unpaid rent for current residents. Recommendation: I recommend management develop and implement a collection policy.
Show full finding ▾Hide full finding ▴2021-2 Collection of Tenant Accounts Receivable Condition: Management failed to collect monthly lease payments resulting in tenants accruing large amounts of past due rent. Criteria: Monthly tenant lease payments should be collected and payable according to the terms of the HUD model lease. Cause: Site managers did not carry out the terms of the HUD-model lease and collect rent due. Effect: Tenant accounts receivables included significant amounts of unpaid rent for current residents. Recommendation: I recommend management develop and implement a collection policy.
Management has a collection policy in place. However, it was difficult to enforce filing of eviction due to the rent moratorium over the past two years due to COVID-19.
FAC accepted this audit on April 29, 2021 — management decision was due October 29, 2021.
FAC accepted this audit on September 15, 2020 — management decision was due March 15, 2021.
FAC accepted this audit on March 25, 2019 — management decision was due September 25, 2019.
GSA_MIGRATION
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2017-001
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2017-002
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2017-004
FAC accepted this audit on August 16, 2018 — management decision was due February 16, 2019.
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FAC accepted this audit on April 30, 2017 — management decision was due October 30, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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