EIN: 742691359
UEI: RMU4TQZJ2EM3
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 27, 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 August 27, 2023 (1093 days ago).
What is a management decision? →Department of Housing and Urban Development Finding 2022-001 Section 202 Supportive Housing for the Elderly, AL 14.157 Statement of Condition The Project management was unable to provide a copy of the HUD approved management agent certification (HUD Form 9839) in effect for the period November 12, 2021 to May 10, 2022 (day before sale). Criteria HUD management agent certifications are required to be submitted to and approved by HUD. Cause The procedures in place to ensure that documentation of HUD approval of the management agent was retained were not followed. Effect or Potential Effect The management agent may not have been approved by HUD to provide services to the Organization. Questioned Costs None Recommendation The property obtained a HUD-approved management agent certification effective upon sale of the property on May 11, 2022. Additionally, the management company has prior HUD approval for other entities, and no management fees were paid to the new management agent during the audit period. Auditor Noncompliance Code: Z - Other (REAC); N - Special Tests and Provisions (UG) Finding Resolution Status: Resolved Reporting Views of Responsible Officials The Organization agrees with the finding and notes that the property has transitioned to a new owner with a HUD-approved management agent certification.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development Finding 2022-001 Section 202 Supportive Housing for the Elderly, AL 14.157 Statement of Condition The Project management was unable to provide a copy of the HUD approved management agent certification (HUD Form 9839) in effect for the period November 12, 2021 to May 10, 2022 (day before sale). Criteria HUD management agent certifications are required to be submitted to and approved by HUD. Cause The procedures in place to ensure that documentation of HUD approval of the management agent was retained were not followed. Effect or Potential Effect The management agent may not have been approved by HUD to provide services to the Organization. Questioned Costs None Recommendation The property obtained a HUD-approved management agent certification effective upon sale of the property on May 11, 2022. Additionally, the management company has prior HUD approval for other entities, and no management fees were paid to the new management agent during the audit period. Auditor Noncompliance Code: Z - Other (REAC); N - Special Tests and Provisions (UG) Finding Resolution Status: Resolved Reporting Views of Responsible Officials The Organization agrees with the finding and notes that the property has transitioned to a new owner with a HUD-approved management agent certification.
CORRECTIVE ACTION PLAN Project Legal Name: William Booth Gardens Apartments Houston, TX (? Project of William Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE006-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-5/10/2022 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The property obtained a HUD-approved management agent certification effective upon sale of the property on May 11, 2022. Additionally, the management company had prior HUD approval for other entities, and no management fees were paid to the new management agent during the audit period. The property has transitioned to a new owner with a HUD-approved management agent certification. b. Action(s) Taken or Planned on the Finding The Organization agrees with the finding and notes that the property has transitioned to a new owner with a HUD-approved management agent certification. 2. Finding 2022-001 c. Comments on the Finding and Each Recommendation The auditee agrees with the finding that a sample of tenant lease files tested were missing evidence of EIV report data. d. Action(s) Taken or Planned on the Finding Management agrees with the finding. The property was sold May 11, 2022 with HUD approval and all tenant files were transferred to buyer. Therefore, we consider this matter closed. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations Finding 2021-001 Cleared.
Department of Housing and Urban Development Finding 2022-002 Section 202 Supportive Housing for the Elderly, AL 14.157 Statement of Condition During the procedures applied to a sample of six tenant lease files, we noted six instances of noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files, where the project did not maintain evidence of EIV report data in the lease file. Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Cause The project failed to follow the policies and procedures which have been established for proper tenant file maintenance and determining tenant eligibility. Effect or Potential Effect Noncompliance with HUD guidelines could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Questioned Costs None Recommendation Management should establish procedures and monitor compliance with those procedures to insure that tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code: R - Section 8 program administration (REAC); E - Eligibility (UG) Finding Resolution Status: Unresolved Views of Responsible Officials Management agrees with the finding. The property was sold subsequent to year end with HUD approval and all tenant files were transferred to buyer. Therefore we consider this matter closed.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development Finding 2022-002 Section 202 Supportive Housing for the Elderly, AL 14.157 Statement of Condition During the procedures applied to a sample of six tenant lease files, we noted six instances of noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files, where the project did not maintain evidence of EIV report data in the lease file. Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Cause The project failed to follow the policies and procedures which have been established for proper tenant file maintenance and determining tenant eligibility. Effect or Potential Effect Noncompliance with HUD guidelines could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Questioned Costs None Recommendation Management should establish procedures and monitor compliance with those procedures to insure that tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code: R - Section 8 program administration (REAC); E - Eligibility (UG) Finding Resolution Status: Unresolved Views of Responsible Officials Management agrees with the finding. The property was sold subsequent to year end with HUD approval and all tenant files were transferred to buyer. Therefore we consider this matter closed.
CORRECTIVE ACTION PLAN Project Legal Name: William Booth Gardens Apartments Houston, TX (? Project of William Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE006-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-5/10/2022 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 2. Finding 2022-001 c. Comments on the Finding and Each Recommendation The auditee agrees with the finding that a sample of tenant lease files tested were missing evidence of EIV report data. d. Action(s) Taken or Planned on the Finding Management agrees with the finding. The property was sold prior to the end of FY 2022, with HUD approval, and all tenant files were trasnferred to the buyer. Therefore, we consider this matter closed. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations Finding 2021-001 Cleared.
FAC accepted this audit on June 27, 2022 — management decision was due December 27, 2022.
Finding 2021-001 Section 202 Supportive Housing for the Elderly, CFDA 14.157 Statement of Condition The Single Audit was not submitted to the Federal Audit Clearinghouse (FAC) within nine months after the fiscal year end of the Company for the year ended September 30, 2020. Criteria The FAC requires that the annual financial statements be submitted the earlier of 30 days after the report date or nine months after the fiscal year end. Effect Management is not in compliance with the requirement to timely submit the Single Audit to the FAC. Cause Management does not have controls in place to timely file its financial statements with the FAC. Recommendation Management should implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. Auditor Noncompliance Code: L - Reporting (FAC); Z - Other (REAC) Finding Resolution Status: Resolved Reporting Views of Responsible Officials Management agrees with the finding and is taking steps to address the issue that caused it.
Show full finding ▾Hide full finding ▴Finding 2021-001 Section 202 Supportive Housing for the Elderly, CFDA 14.157 Statement of Condition The Single Audit was not submitted to the Federal Audit Clearinghouse (FAC) within nine months after the fiscal year end of the Company for the year ended September 30, 2020. Criteria The FAC requires that the annual financial statements be submitted the earlier of 30 days after the report date or nine months after the fiscal year end. Effect Management is not in compliance with the requirement to timely submit the Single Audit to the FAC. Cause Management does not have controls in place to timely file its financial statements with the FAC. Recommendation Management should implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. Auditor Noncompliance Code: L - Reporting (FAC); Z - Other (REAC) Finding Resolution Status: Resolved Reporting Views of Responsible Officials Management agrees with the finding and is taking steps to address the issue that caused it.
A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2021-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirement. b. Action(s) Taken or Planned on the Finding The filing was submitted and management has implemented procedures to ensure the 2021 audit was filed timely with the FAC.
FAC accepted this audit on May 3, 2022 — management decision was due November 3, 2022.
Findings And Questioned Costs- Major Federal Award Programs Audit Department of Housing and Urban Development Finding 2020-001 Section 202 Capital Advance, CFDA 14.157 Statement of Condition In connection with our lease file review we noted the following deficiency: 1 out of 7 tenants tested did not have documentation in their lease file that their income was verified. Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with the regulatory agreement. Cause Management's policies with respect to the determination of tenant security deposits and eligibility and the maintenance of tenant lease files in accordance with the regulatory agreement were not consistently followed. Effect or Potential Effect The procedures for determining tenant security deposits and eligibility and maintaining tenant lease files were not consistently applied in accordance with the regulatory agreement. This could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant security deposits are correctly recorded, tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of the regulatory agreement. Auditor Noncompliance Code R - Section 8 program administration Reporting Views of Responsible Officials Management agrees with the finding and is taking steps to address the issue that caused the noncompliance.
Show full finding ▾Hide full finding ▴Findings And Questioned Costs- Major Federal Award Programs Audit Department of Housing and Urban Development Finding 2020-001 Section 202 Capital Advance, CFDA 14.157 Statement of Condition In connection with our lease file review we noted the following deficiency: 1 out of 7 tenants tested did not have documentation in their lease file that their income was verified. Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with the regulatory agreement. Cause Management's policies with respect to the determination of tenant security deposits and eligibility and the maintenance of tenant lease files in accordance with the regulatory agreement were not consistently followed. Effect or Potential Effect The procedures for determining tenant security deposits and eligibility and maintaining tenant lease files were not consistently applied in accordance with the regulatory agreement. This could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant security deposits are correctly recorded, tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of the regulatory agreement. Auditor Noncompliance Code R - Section 8 program administration Reporting Views of Responsible Officials Management agrees with the finding and is taking steps to address the issue that caused the noncompliance.
A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2020-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. b. Action(s) Taken or Planned on the Finding The auditee agrees with the recommendation to establish procedures to ensure tenant lease files are properly maintained in accordance with HUD Handbook 4350.3.
2019-001
FAC accepted this audit on June 7, 2020 — management decision was due December 7, 2020.
Department of Housing and Urban Development Finding 2019-001 Section 202 Capital Advance, CFDA 14.157 Statement of Condition In connection with our lease file review we noted the following deficiencies: 1 out of 8 tenants tested did not have the application and social security card in the lease file. 1 out of 8 tenants tested did not have the tenant and subsidy rent portions calculated correctly. Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with the regulatory agreement. Cause Management's policies with respect to the determination of tenant security deposits and eligibility and the maintenance of tenant lease files in accordance with the regulatory agreement were not consistently followed. Effect or Potential Effect The procedures for determining tenant security deposits and eligibility and maintaining tenant lease files were not consistently applied in accordance with the regulatory agreement. This could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant security deposits are correctly recorded, tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of the regulatory agreement. Auditor Noncompliance Code R - Section 8 program administration Reporting Views of Responsible Officials Management agrees with the finding and is taking steps to address the issue that caused the noncompliance.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development Finding 2019-001 Section 202 Capital Advance, CFDA 14.157 Statement of Condition In connection with our lease file review we noted the following deficiencies: 1 out of 8 tenants tested did not have the application and social security card in the lease file. 1 out of 8 tenants tested did not have the tenant and subsidy rent portions calculated correctly. Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with the regulatory agreement. Cause Management's policies with respect to the determination of tenant security deposits and eligibility and the maintenance of tenant lease files in accordance with the regulatory agreement were not consistently followed. Effect or Potential Effect The procedures for determining tenant security deposits and eligibility and maintaining tenant lease files were not consistently applied in accordance with the regulatory agreement. This could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant security deposits are correctly recorded, tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of the regulatory agreement. Auditor Noncompliance Code R - Section 8 program administration Reporting Views of Responsible Officials Management agrees with the finding and is taking steps to address the issue that caused the noncompliance.
A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2019-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to establish procedures to ensure tenant lease files are properly maintained in accordance with HUD Handbook 4350.3. b. Action(s) Taken or Planned on the Finding
2018-002
FAC accepted this audit on June 23, 2019 — management decision was due December 23, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on July 17, 2018 — management decision was due January 17, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on May 15, 2017 — management decision was due November 15, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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GSA_MIGRATION
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