EIN: 753172063
UEI: S4GAT7VL3PE9
Audited by: Deming, Malone, Livesay & Ostroff PSC
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 April 22, 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 October 22, 2026 (54 days from today).
What is a management decision? →The Organization did not maintain copies of notices of recertification or all supporting documentation, such as the EIV reports, in the tenant files and did not complete the recertification process in a timely manner. In one instance, a tenant was not provided 30-day notice of rent increase. Cause of condition: The Organization did not pursue tenant compliance after initial recertification notices were mailed to the tenants. Effect of condition: Annual recertifications are not completed on time. Recommendation: The design of the current controls should be reviewed to ensure tenants receive proper notice of annual recertification process and that the process is completed by the tenants certification anniversary date. Additionally, tenant files should be reviewed to ensure all supporting documentation is included. Views of Responsible Officials: Management agrees with the finding and will implement procedures to ensure tenant recertifications are completed in a timely manner and supporting documentation is maintained in tenant files in accordance with HUD guidelines.
Show full finding ▾Hide full finding ▴Criteria: The Organization is required to perform an annual recertification of all tenants by the tenant’s recertification anniversary date. The Organization is required to inform tenants, through written notice, of their responsibility to provide information needed to complete recertification process and copies of these notices should be maintained in the tenant files, along with required supporting documentation. Tenant must be provided 30-day notice of an increase in tenant portion of rent upon completion of recertification procedures. Statement of Condition: The Organization did not maintain copies of notices of recertification or all supporting documentation, such as the EIV reports, in the tenant files and did not complete the recertification process in a timely manner. In one instance, a tenant was not provided 30-day notice of rent increase. Cause of condition: The Organization did not pursue tenant compliance after initial recertification notices were mailed to the tenants. Effect of condition: Annual recertifications are not completed on time. Recommendation: The design of the current controls should be reviewed to ensure tenants receive proper notice of annual recertification process and that the process is completed by the tenants certification anniversary date. Additionally, tenant files should be reviewed to ensure all supporting documentation is included. Views of Responsible Officials: Management agrees with the finding and will implement procedures to ensure tenant recertifications are completed in a timely manner and supporting documentation is maintained in tenant files in accordance with HUD guidelines.
Recommendation: The design of the current controls should be reviewed to ensure tenants receive proper notice of annual recertification process and that the process is completed by the tenants certification anniversary date. Additionally, tenant files should be reviewed to ensure all supporting documentation is included. Action Taken: The management of Edsil’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will provide timely notice of annual recertifications to all tenants in accordance with HUD guidelines to ensure process is completed on time and will ensure all supporting documentation is maintained in tenant files.
The Organization did not use the appropriate date when processing Form 50059-A for a deceased tenant. The resulting overpayment of subsidy was not repaid to HUD. Cause of condition: The Organization used date of unit vacancy as the effective move-out date. The Organization was not aware that tenant had passed away until over two months after date of death. Effect of condition: Over two months of subsidy were received on behalf of the deceased tenant. Recommendation: The design of the current controls should be reviewed to ensure proper vacancy dates are utilized in the event of a deceased tenant. The overpayment of subsidy received on behalf of the deceased tenant should be repaid to HUD. Views of Responsible Officials: Management agrees with the finding and will implement procedures to ensure that move-outs as a result of a deceased tenant are processed in accordance with HUD guidelines. The overpayment of subsidy will be repaid to HUD through adjustments to monthly billings.
Show full finding ▾Hide full finding ▴Criteria: The Organization is required to use Form 50059-A to process a move out in the event of a deceased tenant, retroactive to the earlier of 14 days after the tenant’s death or the date the unit was vacated. Any overpayment of subsidy that was paid on the behalf of the deceased tenant must be repaid to HUD. Statement of Condition: The Organization did not use the appropriate date when processing Form 50059-A for a deceased tenant. The resulting overpayment of subsidy was not repaid to HUD. Cause of condition: The Organization used date of unit vacancy as the effective move-out date. The Organization was not aware that tenant had passed away until over two months after date of death. Effect of condition: Over two months of subsidy were received on behalf of the deceased tenant. Recommendation: The design of the current controls should be reviewed to ensure proper vacancy dates are utilized in the event of a deceased tenant. The overpayment of subsidy received on behalf of the deceased tenant should be repaid to HUD. Views of Responsible Officials: Management agrees with the finding and will implement procedures to ensure that move-outs as a result of a deceased tenant are processed in accordance with HUD guidelines. The overpayment of subsidy will be repaid to HUD through adjustments to monthly billings.
Recommendation: The design of the current controls should be reviewed to ensure proper vacancy dates are utilized in the event of a deceased tenant. The overpayment of subsidy received on behalf of the deceased tenant should be repaid to HUD. Action Taken: The management of Edsil’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will implement procedures to ensure that move-outs as a result of a deceased tenant are processed in accordance with HUD guidelines. The overpayment of subsidy will be repaid to HUD through adjustments to monthly billings.
The Organization did not properly adjust monthly billings as a result of recertification, resulting in a large overpayment of subsidy from HUD. Cause of condition: The Organization processed an adjustment to monthly PRAC billings for one tenant requesting subsidy for previous months under a new rate without also processing adjustments to return the previously received subsidy to HUD. Effect of condition: For one tenant, the Organization received excess subsidy for five months. Recommendation: The design of the current controls should be reviewed to ensure that all adjustments to monthly billings are reviewed before submission. The Organization should repay the overpayment of subsidy to HUD. Views of Responsible Officials: Management agrees with the finding and will implement procedures to ensure that all adjustments to monthly billings are reviewed to ensure they are processed correctly. Overpayment of the subsidy will be repaid to HUD through adjustments to monthly billings.
Show full finding ▾Hide full finding ▴Criteria: The Organization is required to make adjustments to monthly billings as a result of recertifications. Statement of Condition: The Organization did not properly adjust monthly billings as a result of recertification, resulting in a large overpayment of subsidy from HUD. Cause of condition: The Organization processed an adjustment to monthly PRAC billings for one tenant requesting subsidy for previous months under a new rate without also processing adjustments to return the previously received subsidy to HUD. Effect of condition: For one tenant, the Organization received excess subsidy for five months. Recommendation: The design of the current controls should be reviewed to ensure that all adjustments to monthly billings are reviewed before submission. The Organization should repay the overpayment of subsidy to HUD. Views of Responsible Officials: Management agrees with the finding and will implement procedures to ensure that all adjustments to monthly billings are reviewed to ensure they are processed correctly. Overpayment of the subsidy will be repaid to HUD through adjustments to monthly billings.
Recommendation: The design of the current controls should be reviewed to ensure that all adjustments to monthly billings are reviewed before submission. The Organization should repay the overpayment of subsidy to HUD. Action Taken: The management of Edsil’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will implement procedures to ensure that all adjustments to monthly billings are reviewed before submission.. The overpayment of subsidy will be repaid to HUD through adjustments to monthly billings.
FAC accepted this audit on April 22, 2026 — management decision was due October 22, 2026.
The Organization did not maintain signed annual recertification forms for the tenant files tested during the audit and did not maintain all of the information such as the EIV reports in the files to support the data used in its preparation. Cause of condition: The Organization did not pursue tenant compliance after letters for recertification were mailed to the tenants. Effect of condition: There is no evidence of a tenant’s eligibility for rent assistance maintained by the Organization in the tenant file. Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants should sign the recertification form. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement procedures to ensure tenant recertifications are documented in accordance with HUD guidelines and that proper documentation is maintained within the tenant files.
Show full finding ▾Hide full finding ▴Criteria: The Organization is required to perform an annual recertification of all tenants, which requires verifying tenant income and documenting eligibility with HUD Form 50059. Tenants are required to sign the form, and it must be maintained within the Organization’s tenant file, along with supporting documentation. Statement of Condition: The Organization did not maintain signed annual recertification forms for the tenant files tested during the audit and did not maintain all of the information such as the EIV reports in the files to support the data used in its preparation. Cause of condition: The Organization did not pursue tenant compliance after letters for recertification were mailed to the tenants. Effect of condition: There is no evidence of a tenant’s eligibility for rent assistance maintained by the Organization in the tenant file. Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants should sign the recertification form. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement procedures to ensure tenant recertifications are documented in accordance with HUD guidelines and that proper documentation is maintained within the tenant files.
Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants should sign the recertification form. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Action Taken: The management of Edsil’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will complete and document all annual recertifications, will maintain all documentation in tenant files to support the 50059 forms, will review all tenant files and report any discrepancies to HUD, and will make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible.
2023-002
The Organization did not remit all of its excess residual receipts to HUD. Cause of condition: While the Organization established a liability account for its excess residual receipts in a prior year and remitted most of the amount to HUD during the current year, the Organization did not remit the full amount of its excess residual receipts to HUD. Effect of condition: Excess residual receipts were not remitted to HUD as required. Recommendation: The Organization should contact HUD to facilitate the remittance of excess residual receipts. Views of Responsible Officials: Management agrees with the finding and will contact HUD to ensure that all excess residual receipts are remitted to HUD as soon as possible.
Show full finding ▾Hide full finding ▴Criteria: The Organization is required to remit to HUD all excess residual receipts (defined as the balance in the residual receipts account in excess of $250 per unit) annually upon the expiration and/or renewal of the PRAC until such time as HUD suspends the recapture requirement. Statement of Condition: The Organization did not remit all of its excess residual receipts to HUD. Cause of condition: While the Organization established a liability account for its excess residual receipts in a prior year and remitted most of the amount to HUD during the current year, the Organization did not remit the full amount of its excess residual receipts to HUD. Effect of condition: Excess residual receipts were not remitted to HUD as required. Recommendation: The Organization should contact HUD to facilitate the remittance of excess residual receipts. Views of Responsible Officials: Management agrees with the finding and will contact HUD to ensure that all excess residual receipts are remitted to HUD as soon as possible.
Recommendation: The Organization should contact HUD to facilitate the remittance of excess residual receipts. Action Taken: The management of Edsil’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will contact HUD to ensure that all excess residual receipts are remitted to HUD as soon as possible.
2023-003
FAC accepted this audit on July 11, 2024 — management decision was due January 11, 2025.
The year-end financial statements prepared for the Organization’s board members and management to assess ongoing operating results are not prepared in accordance with accounting principles generally accepted in the United States of America, in that they do not include certain year-end adjusting entries, a statement of cash flows, and full note disclosures.
Show full finding ▾Hide full finding ▴The year-end financial statements prepared for the Organization’s board members and management to assess ongoing operating results are not prepared in accordance with accounting principles generally accepted in the United States of America, in that they do not include certain year-end adjusting entries, a statement of cash flows, and full note disclosures.
The Organization will continue to rely on Deming, Malone, Livesay & Ostroff, PSC to prepare the year-end financial statements and related note disclosures. The Organization will review and accept responsibility for the financial statements and note disclosures.
The Organization did not maintain signed annual recertification forms for the tenant files tested during the audit and did not maintain all of the information such as the EIV reports in the files to support the data used in its preparation.
Show full finding ▾Hide full finding ▴The Organization did not maintain signed annual recertification forms for the tenant files tested during the audit and did not maintain all of the information such as the EIV reports in the files to support the data used in its preparation.
The management of Edsil’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will complete and document all annual recertifications, will maintain all documentation in tenant files to support the 50059 forms, will review all tenant files and report any discrepancies to HUD, and will make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible.
The Organization did not remit its excess residual receipts to HUD.
Show full finding ▾Hide full finding ▴The Organization did not remit its excess residual receipts to HUD.
The management of Edsil’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will contact HUD to ensure that all excess residual receipts are remitted to HUD as soon as possible.
FAC accepted this audit on April 5, 2023 — management decision was due October 5, 2023.
Finding reference number: #2022-001 CFDA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD073- NPWPD, year 2005). Auditor non-compliance code: Z-Other Finding resolution status: Unresolved Universe population size: 225 invoices Sample size information: 23 invoices Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: Yes Statement of condition #2022-001: During the year ended March 31, 2022, 6 of the 23 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. Criteria: In accordance with HUD Handbook 4370.2, Section 2-6, all disbursements from the regular operating account must be supported by approved invoices, bills, or other supporting documentation. Effect or potential effect: The Property is not in compliance with the terms of the PRAC or HUD Handbook 4370.2. Due to inadequate record keeping procedures, the Agent may have paid incorrect amounts for operating expenses. Cause: The Agent did not maintain the required supporting documentation for all cash disbursements in accordance with HUD Handbook 4370.2 due to verbal or informal agreements with vendors. Recommendation: The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. The Agent should require that vendors provide written documentation of services or goods provided prior to making payments to the vendors. Completion date: March 31, 2023 Management's response: The Agent concurs with the recommendation. The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to vendors, and all documentation will be retained.
Show full finding ▾Hide full finding ▴Finding reference number: #2022-001 CFDA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD073- NPWPD, year 2005). Auditor non-compliance code: Z-Other Finding resolution status: Unresolved Universe population size: 225 invoices Sample size information: 23 invoices Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: Yes Statement of condition #2022-001: During the year ended March 31, 2022, 6 of the 23 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. Criteria: In accordance with HUD Handbook 4370.2, Section 2-6, all disbursements from the regular operating account must be supported by approved invoices, bills, or other supporting documentation. Effect or potential effect: The Property is not in compliance with the terms of the PRAC or HUD Handbook 4370.2. Due to inadequate record keeping procedures, the Agent may have paid incorrect amounts for operating expenses. Cause: The Agent did not maintain the required supporting documentation for all cash disbursements in accordance with HUD Handbook 4370.2 due to verbal or informal agreements with vendors. Recommendation: The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. The Agent should require that vendors provide written documentation of services or goods provided prior to making payments to the vendors. Completion date: March 31, 2023 Management's response: The Agent concurs with the recommendation. The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to vendors, and all documentation will be retained.
Statement of condition #2022-001 Comments on Findings and Recommendation: During the year ended March 31, 2022, 6 of the 23 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. The Agent should require that vendors provide written documentation of services or goods provided prior to making payments to the vendors. Action(s) Taken or Planned on the Finding: The Agent concurs with the recommendation. The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to vendors, and all documentation will be retained.
2021-001
Finding Reference number: #2022-002 CFDA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD073- NP-WPD, year 2005; PRAC identification number KY36-Q021-001, year 2005) Auditor non-compliance code: R-Section 8 Program Administration Finding resolution status: Unresolved Universe population size: The universe population size is not applicable to the finding. Sample Size Information: The sample size is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: No Statement of condition #2022-002: During the year ended March 31, 2022, the Property continued to receive PRAC subsidy payments for one resident for six months after the resident moved out of the Property. Criteria: Per HUD Handbook 4350.3, Chapter 8, the Property should not request PRAC subsidy for deceased residents past the month in which the death occurred. Effect or potential effect: The Property is not in compliance Section 2.4 of the PRAC regarding termination of housing assistance. Due to inadequate record keeping procedures, the Agent received unauthorized PRAC payments for six or more months for one former resident after the resident moved out of the Property. Cause: The Agent inadvertently failed to remove the former resident from the monthly PRAC subsidy requests after the resident moved out. Recommendation: The Agent should note resident move outs or deceased tenants on the monthly PRAC vouchers requests in a timely manner following the terminating event to avoid receiving unauthorized PRAC payments. Completion date: March 31, 2023 Management's response: The Agent concurs with the recommendation. The Agent will note resident move outs or deceased tenants on the monthly PRAC voucher requests in a timely manner following the terminating event to avoid receiving unauthorized PRAC payments. The Agent will reimburse HUD for the unauthorized PRAC payments received.
Show full finding ▾Hide full finding ▴Finding Reference number: #2022-002 CFDA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD073- NP-WPD, year 2005; PRAC identification number KY36-Q021-001, year 2005) Auditor non-compliance code: R-Section 8 Program Administration Finding resolution status: Unresolved Universe population size: The universe population size is not applicable to the finding. Sample Size Information: The sample size is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: No Statement of condition #2022-002: During the year ended March 31, 2022, the Property continued to receive PRAC subsidy payments for one resident for six months after the resident moved out of the Property. Criteria: Per HUD Handbook 4350.3, Chapter 8, the Property should not request PRAC subsidy for deceased residents past the month in which the death occurred. Effect or potential effect: The Property is not in compliance Section 2.4 of the PRAC regarding termination of housing assistance. Due to inadequate record keeping procedures, the Agent received unauthorized PRAC payments for six or more months for one former resident after the resident moved out of the Property. Cause: The Agent inadvertently failed to remove the former resident from the monthly PRAC subsidy requests after the resident moved out. Recommendation: The Agent should note resident move outs or deceased tenants on the monthly PRAC vouchers requests in a timely manner following the terminating event to avoid receiving unauthorized PRAC payments. Completion date: March 31, 2023 Management's response: The Agent concurs with the recommendation. The Agent will note resident move outs or deceased tenants on the monthly PRAC voucher requests in a timely manner following the terminating event to avoid receiving unauthorized PRAC payments. The Agent will reimburse HUD for the unauthorized PRAC payments received.
Statement of condition #2022-002 Comments on Finding and Recommendation: During the year ended March 31, 2022, the Property continued to receive PRAC subsidy payments for one resident for six months after the resident moved out of the Property. The Agent should note resident move outs or deceased tenants on the monthly PRAC vouchers requests in a timely manner following the terminating event to avoid receiving unauthorized PRAC payments. Action(s) Taken or Planned on the Finding: The Agent concurs with the recommendation. The Agent will note resident move outs or deceased tenants on the monthly PRAC voucher requests in a timely manner following the terminating event to avoid receiving unauthorized PRAC payments. The Agent will reimburse HUD for the unauthorized PRAC payments received.
FAC accepted this audit on October 18, 2021 — management decision was due April 18, 2022.
Finding reference number: #2021-001 CFDA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD073- NPWPD, year 2005). Auditor non-compliance code: Z-Other Finding resolution status: Unresolved Universe population size: 241 invoices Sample size information: 25 invoices Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: No. Statement of condition #2021-001: During the year ended March 31, 2021, 11 of the 25 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. Criteria: In accordance with HUD Handbook 4370.2, Section 2-6, all disbursements from the regular operating account must be supported by approved invoices, bills, or other supporting documentation. Effect or potential effect: The Property is not in compliance with the terms of the PRAC or HUD Handbook 4370.2. Due to inadequate record keeping procedures, the Agent may have paid incorrect amounts for operating expenses. Cause: The Agent did not maintain the required supporting documentation for all cash disbursements in accordance with HUD Handbook 4370.2 due to verbal or informal agreements with vendors. Recommendation: The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. The Agent should require that vendors provide written documentation of services or goods provided prior to making payments to the vendors. Completion date: March 31, 2022 Management's response: The Agent concurs with the recommendation. The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to vendors, and all documentation will be retained.
Show full finding ▾Hide full finding ▴Finding reference number: #2021-001 CFDA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD073- NPWPD, year 2005). Auditor non-compliance code: Z-Other Finding resolution status: Unresolved Universe population size: 241 invoices Sample size information: 25 invoices Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: No. Statement of condition #2021-001: During the year ended March 31, 2021, 11 of the 25 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. Criteria: In accordance with HUD Handbook 4370.2, Section 2-6, all disbursements from the regular operating account must be supported by approved invoices, bills, or other supporting documentation. Effect or potential effect: The Property is not in compliance with the terms of the PRAC or HUD Handbook 4370.2. Due to inadequate record keeping procedures, the Agent may have paid incorrect amounts for operating expenses. Cause: The Agent did not maintain the required supporting documentation for all cash disbursements in accordance with HUD Handbook 4370.2 due to verbal or informal agreements with vendors. Recommendation: The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. The Agent should require that vendors provide written documentation of services or goods provided prior to making payments to the vendors. Completion date: March 31, 2022 Management's response: The Agent concurs with the recommendation. The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to vendors, and all documentation will be retained.
Statement of condition #2021-001 Comments on Finding and Recommendation: During the year ended March 31, 2021, 11 of the 25 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. The Agent should ensure that all cash disbursements are supported by approved invoices/bills or other supporting documentation. Action(s) Taken or Planned on the Finding: The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to vendors, and all documentation will be retained.
Finding Reference number: #2021-002 CFDA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD073- NP-WPD, year 2005; PRAC identification number KY36-Q021-001, year 2005) Auditor non-compliance code: R-Section 8 Program Administration Finding resolution status: In process Universe population size: The universe population size is not applicable to the finding. Sample Size Information: The sample size is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: No. Statement of condition #2021-002: During the year ended March 31, 2021, two of the applicants selected for testing were admitted to the Property, but did not appear on the waiting list. Criteria: In accordance with the PRAC and HUD Handbook 4350.3, Sections 4-15 and 4-16 the Agent must place applicants on the Property's waiting list and select applicants from the waiting list in chronological order in order to fill vacancies. Effect or potential effect: The Property is not in compliance with the terms of the PRAC or HUD Handbook 4350.3. Due to inadequate record keeping procedures, the Agent may have selected applicants out of chronological order. Cause: The Agent was not properly maintaining the waiting list in accordance with HUD Handbook 4350.3. Recommendation: The Agent should ensure that all the applicants are properly documented on the waiting list and applicants are contacted and selected in chronological order. Completion date: March 31, 2022 Management's response: The Agent concurs with the recommendation. The Agent will review and update its procedures to ensure that applicants are included on the waiting list and applicants are selected in chronological order.
Show full finding ▾Hide full finding ▴Finding Reference number: #2021-002 CFDA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD073- NP-WPD, year 2005; PRAC identification number KY36-Q021-001, year 2005) Auditor non-compliance code: R-Section 8 Program Administration Finding resolution status: In process Universe population size: The universe population size is not applicable to the finding. Sample Size Information: The sample size is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: No. Statement of condition #2021-002: During the year ended March 31, 2021, two of the applicants selected for testing were admitted to the Property, but did not appear on the waiting list. Criteria: In accordance with the PRAC and HUD Handbook 4350.3, Sections 4-15 and 4-16 the Agent must place applicants on the Property's waiting list and select applicants from the waiting list in chronological order in order to fill vacancies. Effect or potential effect: The Property is not in compliance with the terms of the PRAC or HUD Handbook 4350.3. Due to inadequate record keeping procedures, the Agent may have selected applicants out of chronological order. Cause: The Agent was not properly maintaining the waiting list in accordance with HUD Handbook 4350.3. Recommendation: The Agent should ensure that all the applicants are properly documented on the waiting list and applicants are contacted and selected in chronological order. Completion date: March 31, 2022 Management's response: The Agent concurs with the recommendation. The Agent will review and update its procedures to ensure that applicants are included on the waiting list and applicants are selected in chronological order.
Statement of condition #2021-002 Comments on Finding and Recommendation: During the year ended March 31, 2021, two of the applicants selected for testing were admitted to the Property but did not appear on the waiting list. The Agent should ensure that all applicants are properly documented on the waiting list and applicants are contacted and selected in chronological order. Action(s) Taken or Planned on the Finding: The Agent will review and update its procedures to ensure that all applicants are included on the waiting list and applicants are selected in chronological order.
FAC accepted this audit on October 4, 2020 — management decision was due April 4, 2021.
Finding reference number: #2020-001 CDFA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD083- NP-WPD, year 2004; PRAC identification number KY36-Q041-003, year 2004) Auditor non-compliance code: B - Failure to make required residual receipt deposit Finding resolution status: Unresolved Noncompliance Information: See statement of condition #2020-001 for noncompliance information. Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $3,796 Statement of condition #2020-001 (CFDA 14.181): On June 27, 2019, the management agent remitted the residual receipt funds required to be deposited in the Property's residual receipts account directly to HUD without making the deposit to the residual receipts account or receiving an approved Form HUD-9250 allowing for the withdrawal of the funds from the residual receipts account. Criteria: Per HUD memorandum issued June 19, 2015 to owners of Section 811 and Section 202 financed properties with PRAC Contracts, residual receipts exceeding $250 per unit must be remitted to HUD upon "termination" of the PRACs, which generally fall on the annual contract anniversary date, even if that contract will be renewed. At the appropriate time, owners are required to submit Form HUD-9250 for the release of those residual receipts exceeding $250 per unit. Effect: The Organization is not in compliance with HUD regulations and the residual receipts account was underfunded $3,796. Cause: The management agent was following the HUD memorandum issued June 19, 2015, which directed owners to remit residual receipt funds in excess of $250 per unit, once an approved Form HUD-9250 was received. The management agent misinterpreted this memorandum and incorrectly thought that they should transfer the funds directly to HUD. Recommendation: The management agent should submit Form HUD-9250 to their assigned HUD account executive, for approval of the prior remittance. Completion date: In progress Management's response: The management agent concurs with the recommendation. Management will submit Form HUD-9250 to the Property's HUD account executive for approval.
Show full finding ▾Hide full finding ▴Finding reference number: #2020-001 CDFA title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD083- NP-WPD, year 2004; PRAC identification number KY36-Q041-003, year 2004) Auditor non-compliance code: B - Failure to make required residual receipt deposit Finding resolution status: Unresolved Noncompliance Information: See statement of condition #2020-001 for noncompliance information. Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $3,796 Statement of condition #2020-001 (CFDA 14.181): On June 27, 2019, the management agent remitted the residual receipt funds required to be deposited in the Property's residual receipts account directly to HUD without making the deposit to the residual receipts account or receiving an approved Form HUD-9250 allowing for the withdrawal of the funds from the residual receipts account. Criteria: Per HUD memorandum issued June 19, 2015 to owners of Section 811 and Section 202 financed properties with PRAC Contracts, residual receipts exceeding $250 per unit must be remitted to HUD upon "termination" of the PRACs, which generally fall on the annual contract anniversary date, even if that contract will be renewed. At the appropriate time, owners are required to submit Form HUD-9250 for the release of those residual receipts exceeding $250 per unit. Effect: The Organization is not in compliance with HUD regulations and the residual receipts account was underfunded $3,796. Cause: The management agent was following the HUD memorandum issued June 19, 2015, which directed owners to remit residual receipt funds in excess of $250 per unit, once an approved Form HUD-9250 was received. The management agent misinterpreted this memorandum and incorrectly thought that they should transfer the funds directly to HUD. Recommendation: The management agent should submit Form HUD-9250 to their assigned HUD account executive, for approval of the prior remittance. Completion date: In progress Management's response: The management agent concurs with the recommendation. Management will submit Form HUD-9250 to the Property's HUD account executive for approval.
Name of auditee: Edsil's Place Apartments, Inc. HUD auditee identification number: 083-HD083-NP-WPD Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended March 31, 2020 CAP prepared by Name: Linda House Position: Executive Director Telephone number: (502) 589-3030 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2020-001 (CFDA 14.181): ): On June 27, 2019, the management agent remitted the residual receipt funds required to be deposited in the Property's residual receipts account directly to HUD without making the deposit to the residual receipts account or receiving an approved Form HUD-9250 allowing for the withdrawal of the funds from the residual receipts account. Recommendation: The management agent should submit HUD form 9250 to their assigned HUD account executive, for approval of prior remittance. Action(s) Taken or Planned on the Finding: Management will submit Form HUD-9250 to the Property's HUD account executive for approval.
FAC accepted this audit on July 7, 2019 — management decision was due January 7, 2020.
FAC accepted this audit on July 8, 2018 — management decision was due January 8, 2019.
FAC accepted this audit on July 20, 2017 — management decision was due January 20, 2018.
FAC accepted this audit on August 29, 2016 — management decision was due March 1, 2017.
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