EIN: 742913395
UEI: CVJWFECBDFK8
Audited by: Garza/Gonzalez & Associates, 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 February 10, 2026. 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 10, 2026 (20 days ago).
What is a management decision? →FAC accepted this audit on February 10, 2026 — management decision was due August 10, 2026.
FAC accepted this audit on April 11, 2025 — management decision was due October 11, 2025.
FAC accepted this audit on March 15, 2024 — management decision was due September 15, 2024.
FAC accepted this audit on March 9, 2023 — management decision was due September 9, 2023.
FAC accepted this audit on March 7, 2022 — management decision was due September 7, 2022.
FAC accepted this audit on March 10, 2021 — management decision was due September 10, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
During testing of a sample of 25 resident files, we encountered two instances in which a resident file was not reviewed by appropriate personnel to ensure resident?s compliance with eligibility requirements. Cause: The Corporation did not perform the required supervisory review of the tenant file, as required by the Corporation?s policy. Possible asserted affect: Management did not have proper controls in place to ensure review of resident files. This can potentially lead to improper resident eligibility classification. Questioned costs: None. Prevalence: The population of resident files subject to eligibility requirements included approximately 250 residents. The sample size of 25 was determined using guidance in the American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guide?Government Auditing Standards and Single Audits. Repeat finding: No. Recommendations: We recommend management enforce their existing policies and procedures to ensure all resident files have been properly reviewed to be in compliance with eligibility requirements. Management response: Management concurs with finding. See also corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-001?Eligibility United States Department of Housing and Urban Development Federal Program: Section 8 Project-Based Cluster CFDA Number: 14.182 Federal Award Year: 2018 and 2019 Federal Award Number: TX59E0000-35 and TX59E0000-36 Type of Finding: Significant Deficiency Criteria: Residents of this program must meet certain eligibility criteria. The Corporation should have internal controls over the review of eligibility requirements of each resident that participates in this program. An integral part of the Corporation?s internal controls over eligibility is supervisory review of the residents? files by supervisory personnel. Condition: During testing of a sample of 25 resident files, we encountered two instances in which a resident file was not reviewed by appropriate personnel to ensure resident?s compliance with eligibility requirements. Cause: The Corporation did not perform the required supervisory review of the tenant file, as required by the Corporation?s policy. Possible asserted affect: Management did not have proper controls in place to ensure review of resident files. This can potentially lead to improper resident eligibility classification. Questioned costs: None. Prevalence: The population of resident files subject to eligibility requirements included approximately 250 residents. The sample size of 25 was determined using guidance in the American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guide?Government Auditing Standards and Single Audits. Repeat finding: No. Recommendations: We recommend management enforce their existing policies and procedures to ensure all resident files have been properly reviewed to be in compliance with eligibility requirements. Management response: Management concurs with finding. See also corrective action plan.
Finding 2019-001 ? Eligibility Planned Corrective Actions: Management will provide additional training to Managers and staff who are responsible for reviewing applicant eligibility to ensure adherence to the program and qualifying criteria. Responsible Officials: Kristi Baird, Director of Beacon Communities Completion Date: June 30, 2020
During review of the Form HUD-52670, we noted there was no evidence of supervisory review for these forms. Cause: Evidence of supervisory review is not retained. Possible asserted affect: The Corporation could have requested HAP funds in error. Questioned costs: None. Prevalence: The population of HAP funding request Forms HUD-52670 subject to requirements included 12 monthly requests. The sample size of three was determined using guidance in the AICPA Audit and Accounting Guide?Government Auditing Standards and Single Audits. Repeat finding: No. Recommendations: We recommend the Corporation document its supervisory review of all HAP requests for Form HUD-52670. Management response: Management concurs with the finding. See also corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-002?Cash Management United States Department of Housing and Urban Development Federal Program: Section 8 Project-Based Cluster CFDA Number: 14.182 Federal Award Year: 2018 and 2019 Federal Award Number: TX59E0000-35 and TX59E0000-36 Type of Finding: Significant Deficiency Criteria: Applications for Housing Assistance Payments (HAPs) must be supported by appropriate supporting documentation, including evidence of supervisory review. The Corporation?s internal controls require supervisory review of all HAP requests submitted using Form HUD-52670. Condition: During review of the Form HUD-52670, we noted there was no evidence of supervisory review for these forms. Cause: Evidence of supervisory review is not retained. Possible asserted affect: The Corporation could have requested HAP funds in error. Questioned costs: None. Prevalence: The population of HAP funding request Forms HUD-52670 subject to requirements included 12 monthly requests. The sample size of three was determined using guidance in the AICPA Audit and Accounting Guide?Government Auditing Standards and Single Audits. Repeat finding: No. Recommendations: We recommend the Corporation document its supervisory review of all HAP requests for Form HUD-52670. Management response: Management concurs with the finding. See also corrective action plan.
Finding 2019-002 ? Cash Management Planned Corrective Actions: Management will ensure that there is supervisory review of the HAP funding request form HUD-52670, which will be evidenced by electronic signatures, prior to submission to HUD. Responsible Officials: Kristi Baird, Director of Beacon Communities Completion Date: June 30, 2020
FAC accepted this audit on December 28, 2018 — management decision was due June 28, 2019.
FAC accepted this audit on March 8, 2018 — management decision was due September 8, 2018.
FAC accepted this audit on January 1, 2017 — management decision was due July 1, 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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