EIN: 621394735
UEI: GYGWTL5BQKH6
Data as of August 19, 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, which was (879 days ago).
What is a management decision? →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 former residents. Recommendation: I recommend management develop and implement a collection policy.
2022 ?1 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 former residents. Recommendation: I recommend management develop and implement a collection policy. Management Response: Of the Net Tenant Accounts Receivable balance, there are several residents that have workout agreements for paying down their arrears balances. According to the Site Manager, there was a resident that was in a nursing home who started paying on their balance until he no longer could. This resident was not able to return to the property from the nursing home. Additionally, there was also another resident that usually paid their rent on time, but they had to spend time in the hospital which affected their ability to pay. In summary, majority of the persons with delinquent balances are on Workout Agreements. We will also be sending you an adjusting journal entries to adjust for the balance for two of the residents whose balances are being paid.
2021-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 29, 2022. 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 29, 2022, which was (1391 days ago).
What is a management decision? →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.
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 former 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.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 2019. 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 25, 2019, which was (2521 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-001
GSA_MIGRATION
GSA_MIGRATION
2017-002
GSA_MIGRATION
GSA_MIGRATION
2017-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 24, 2018. 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 November 24, 2018, which was (2826 days ago).
What is a management decision? →Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 30, 2017. 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 30, 2017, which was (3216 days ago).
What is a management decision? →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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