EIN: 660387637
UEI: GSA_MIGRATION
Audited by: FPV & GALINDEZ, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 18, 2021. 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 18, 2022 (1597 days ago).
What is a management decision? →FAC accepted this audit on August 12, 2020 — management decision was due February 12, 2021.
Criteria Public housing agency (PHA) must conduct a reexamination of tenant?s family income and composition at least annually, and to adjust rent accordingly. The PHA must adopt admission and occupancy policies concerning conduct of annual and interim reexaminations in accordance with this section and shall conduct reexaminations in accordance with such policies. Condition During our examination of eligibility compliance requirements, we noted two (2) instances where tenant payment was erroneously calculated. One instance where the incorrect number of social security income was used and another instance where interest income was incorrectly included as part of tenant annual income. Cause Misstatement was caused by unintentional error of project staff when completing annual recertification form. Also, a lack of adequate review permitted the error to remain undetected. Effect Tenant gross income and rent payment where erroneously calculated. Questioned cost None Context During our test, we noted two (2) cases out of twenty-two (22) total cases examined, or 9% of the sample selected, for which the Project erroneously calculated tenant rent payment. On one of the instances, the incorrect number of social security income was used, and the tenant monthly payment was understated by seven dollars ($7). As the error was made by the Project, HUD regulations prohibit charging the tenant this underpaid amount. The second instance, interest income was erroneously included as part of tenant annual income. Tenant bank account does not generate interest and income from interest should be zero. Tenant monthly payment was overstated by two dollars ($2).Prior year finding This is not a repeated finding. Views of responsible officials and planned corrective actions Please refer to the corrective action plan on pages 46. Recommendation Management should reinforce internal control on reexamination process. A checklist that includes reperformance of amounts calculated can be developed to avoid an unintended error calculating tenant payment.
Show full finding ▾Hide full finding ▴Criteria Public housing agency (PHA) must conduct a reexamination of tenant?s family income and composition at least annually, and to adjust rent accordingly. The PHA must adopt admission and occupancy policies concerning conduct of annual and interim reexaminations in accordance with this section and shall conduct reexaminations in accordance with such policies. Condition During our examination of eligibility compliance requirements, we noted two (2) instances where tenant payment was erroneously calculated. One instance where the incorrect number of social security income was used and another instance where interest income was incorrectly included as part of tenant annual income. Cause Misstatement was caused by unintentional error of project staff when completing annual recertification form. Also, a lack of adequate review permitted the error to remain undetected. Effect Tenant gross income and rent payment where erroneously calculated. Questioned cost None Context During our test, we noted two (2) cases out of twenty-two (22) total cases examined, or 9% of the sample selected, for which the Project erroneously calculated tenant rent payment. On one of the instances, the incorrect number of social security income was used, and the tenant monthly payment was understated by seven dollars ($7). As the error was made by the Project, HUD regulations prohibit charging the tenant this underpaid amount. The second instance, interest income was erroneously included as part of tenant annual income. Tenant bank account does not generate interest and income from interest should be zero. Tenant monthly payment was overstated by two dollars ($2).Prior year finding This is not a repeated finding. Views of responsible officials and planned corrective actions Please refer to the corrective action plan on pages 46. Recommendation Management should reinforce internal control on reexamination process. A checklist that includes reperformance of amounts calculated can be developed to avoid an unintended error calculating tenant payment.
Casa Aibonito respectfully submit the following Corrective Action Plan: Finding Number: 2020-001 REVIEW OF TENANT INFORMATION ON RE-CERTIFICATION Condition During Auditor?s examination of eligibility compliance requirements, they noted two (2) instances where tenant payment was erroneously calculated. One instance where the incorrect number of social security income was used and another instance where interest income was incorrectly included as part of tenant annual income. Recommendation Management should reinforce internal control on reexamination process. A checklist that includes reperformance of amounts calculated can be developed to avoid an unintended error calculating tenant payment. Corrective Actions Taken: Recommendation accepted. Casa Aibonito has established internal controls that requires double verification of information used on tenant?s recertification process, by two different employees, in order to avoid errors on rent calculation. Casa Aibonito will ensure to analyze tenant?s information and documents properly, accordingly to HUD requirements. Should you have any question regarding this Corrective Action Plan, please contact us at your convenience.
FAC accepted this audit on July 19, 2019 — management decision was due January 19, 2020.
FAC accepted this audit on September 17, 2018 — management decision was due March 17, 2019.
FAC accepted this audit on October 17, 2017 — management decision was due April 17, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on August 19, 2016 — management decision was due February 19, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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