EIN: 760659211
UEI: TVMVESKWA174
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 14, 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 July 14, 2021 (1865 days ago).
What is a management decision? →The balance in the tenant security deposit bank account at August 31, 2020, was less than the liability for tenant security deposits held by $1,046. Cause: This happened due to staff oversight. Effect: The Project is in default of the Regulatory Agreement. Noncompliance code: Z. Other Questioned costs: N/A. Reporting views of officials: Auditee agrees with the finding. Contract Number: 114HD016 Context: The balance in the tenant security deposit liability account in the books was lower than the actual liability breakdown by tenant. Recommendation: Management should conduct a regular review of deposits by tenant and ensure that the balance shown in the books of account matches the detail by tenant. Management should immediately transfer$1,046 of funds from the operating account to the tenant security deposits account so that the balance covers the tenant security liability. Auditee's comments: Auditee agrees with the finding. A funds transfer will be made to the tenant security deposits account. Auditors' summary of auditee's comments: They are in agreement. Completion date: 8/31/2021 Response: In the future, Management will make sure that the balance in the bank account is sufficient to cover the tenant security deposit liability.
Show full finding ▾Hide full finding ▴Findings reference number: 2020-001 Title and CFDA Number of Federal Program: Supportive Housing for Persons with Disabilities, CFDA 14.181 Type of finding: Federal Award (Compliance) Resolution Status: In process Population size: N/A Sample size: N/A Repeat finding: No. Criteria: Tenant security deposit bank account should have sufficient funds to meet tenant security deposit liability. Condition: The balance in the tenant security deposit bank account at August 31, 2020, was less than the liability for tenant security deposits held by $1,046. Cause: This happened due to staff oversight. Effect: The Project is in default of the Regulatory Agreement. Noncompliance code: Z. Other Questioned costs: N/A. Reporting views of officials: Auditee agrees with the finding. Contract Number: 114HD016 Context: The balance in the tenant security deposit liability account in the books was lower than the actual liability breakdown by tenant. Recommendation: Management should conduct a regular review of deposits by tenant and ensure that the balance shown in the books of account matches the detail by tenant. Management should immediately transfer$1,046 of funds from the operating account to the tenant security deposits account so that the balance covers the tenant security liability. Auditee's comments: Auditee agrees with the finding. A funds transfer will be made to the tenant security deposits account. Auditors' summary of auditee's comments: They are in agreement. Completion date: 8/31/2021 Response: In the future, Management will make sure that the balance in the bank account is sufficient to cover the tenant security deposit liability.
Finding 2020-001 - Tenant security deposit bank account should have sufficient funds to meet tenant security deposit liability. The balance in the tenant security deposit bank account at August 31, 2020 was less than the liability for tenant security deposits held by $1,046. A deposit to the tenant bank deposit account will be made in the amount of $1,046. The accounts will be monitored more closely going forward.
FAC accepted this audit on January 2, 2020 — management decision was due July 2, 2020.
No procedures are in place to maintain a detail of the tenant rental payments that support the bank deposit or for determining prepaid and delinquent rent. Cause: Management is unable to monitor recordkeeping policies due to limited manpower resources. Effect: Rental income by individual tenant could not be verified. Delinquent and prepaid rent could not be verified. Noncompliance code:P. Internal control deficiency Questioned costs: NI A. Reporting views of officials: Management agrees with the finding, however it has indicated it has limited resources to monitor the policies. From the year ended August 31, 2020, management is using a rent management software and believes this will improve both record keeping and accuracy to the accounting for tenant rental income. Contract Number: 114-HDO 16 Context: Bank deposit receipts not supported by detail by tenant. Prepaid and delinquent rent not being tracked. Recommendation: Management should train site personnel to implement the procedures for recording and retaining support for the rental income received from tenants. Auditors' summary of auditee's comments: They are in agreement. Completion date: 8131/2020. Response: Management will train site personnel to adhere to the procedures set up to ensure that the rental income from tenants is properly recorded and documented. Use of the new rent management software will streamline this process. 29
Show full finding ▾Hide full finding ▴Findings reference number: 2019-001 Title and CFDA Number ofFederal Program: Supportive Housing for Persons with Disabilities (CFDA 14.181) Type of finding: Financial statement (internal control) Resolution Status: In process Population size: NI A Sample size: NIA Repeat finding: Yes. 20 18-001. Criteria: Proper documentation and procedures need to be maintained for recording rental income by tenant. Condition: No procedures are in place to maintain a detail of the tenant rental payments that support the bank deposit or for determining prepaid and delinquent rent. Cause: Management is unable to monitor recordkeeping policies due to limited manpower resources. Effect: Rental income by individual tenant could not be verified. Delinquent and prepaid rent could not be verified. Noncompliance code:P. Internal control deficiency Questioned costs: NI A. Reporting views of officials: Management agrees with the finding, however it has indicated it has limited resources to monitor the policies. From the year ended August 31, 2020, management is using a rent management software and believes this will improve both record keeping and accuracy to the accounting for tenant rental income. Contract Number: 114-HDO 16 Context: Bank deposit receipts not supported by detail by tenant. Prepaid and delinquent rent not being tracked. Recommendation: Management should train site personnel to implement the procedures for recording and retaining support for the rental income received from tenants. Auditors' summary of auditee's comments: They are in agreement. Completion date: 8131/2020. Response: Management will train site personnel to adhere to the procedures set up to ensure that the rental income from tenants is properly recorded and documented. Use of the new rent management software will streamline this process. 29
Finding Number 2019-001 - Proper documentation and procedures need to be maintained for recording rental income be tenant. Response: Pecan Village migrated to Onesite software on September 1, 2019. From that point forward the software to tract tenant payments is a part of the operations of the property. This problem has now been eliminated.
2018-001
The electronic submission to REAC for the year ended August 31, 2018 and the one to the Federal Audit Clearinghouse for the prior year were not filed by the due date. Cause: There was a change in key personnel at the management company. Due to these factors, there was no person available with the knowledge and skills to complete the submissions on a timely basis. Effect: The Project may be penalized for filing the report late. Noncompliance code: L Reporting Questioned costs: NIA. Reporting views of officials: Auditee agrees with the finding. ContractNumber: 114-HD016 Context: The reports could not be filed in time due to the reasons stated above. Recommendation: Management should train more than one person in this area so that submissions are done timely. Auditee's comments: Auditee agrees with the finding and has made efforts to provide all information needed for the audit In the future it will ensure that the REAC submissions are done timely. Auditors' summary of auditee's conunents: They are in agreement. Completion date: 8/3112020. Response: Management will implement proper procedures for timely reporting.
Show full finding ▾Hide full finding ▴Findings reference number: 2019-002 Title and CFDA Number ofFederal Program: Supportive Housing for Persons with Disabilities (CFDA 14.181) Type of finding: Federal Award (compliance) Resolution Status: In process Population size: N/ A Sample size: NI A Repeat finding: Yes. 2018-002. Criteria: Reports to HUD and the Federal Audit Clearinghouse must be filed on a timely basis. Condition: The electronic submission to REAC for the year ended August 31, 2018 and the one to the Federal Audit Clearinghouse for the prior year were not filed by the due date. Cause: There was a change in key personnel at the management company. Due to these factors, there was no person available with the knowledge and skills to complete the submissions on a timely basis. Effect: The Project may be penalized for filing the report late. Noncompliance code: L Reporting Questioned costs: NIA. Reporting views of officials: Auditee agrees with the finding. ContractNumber: 114-HD016 Context: The reports could not be filed in time due to the reasons stated above. Recommendation: Management should train more than one person in this area so that submissions are done timely. Auditee's comments: Auditee agrees with the finding and has made efforts to provide all information needed for the audit In the future it will ensure that the REAC submissions are done timely. Auditors' summary of auditee's conunents: They are in agreement. Completion date: 8/3112020. Response: Management will implement proper procedures for timely reporting.
Finding Number 2019-002 - Federal Audit Compliance - Reports to HUD and the Federal Audit Clearinghouse must be filed on a timely basis. Response: The reporting burden for 2019-2020 will be done timely since the project now uses Onesite software and all records will be easier to track. Going forward there will be more than one person who has knowledge of the operations of the project.
2018-002
Review of tenant files showed that EIV procedures were not documented. Cause: This happened due to staff oversight. Effect: The tenant files do not have the complete and proper documentation required per HUD program guidelines. Tenant eligibility could not be verified. Noncompliance code: E. Eligibility Questioned costs: NIA. Reporting views of officials: Auditee agrees with the finding. Contract Number: l 14HD016 Context: The project is short staffed and the Property Managers are still learning about necessary documentation to be retained in the tenant files. Recommendation: Management should ensure that site staff are properly trained on the mandatory EIV policies and procedures .. Auditee's comments: Auditee agrees with the finding. However, the Project has limited funds to employ trained staff. The Vice President of the management company is now handling all tenant related matters in an effort to improve the tenant file documentation. Auditors' summary of auditee's comments: They are in agreement. Completion date: 8/31/2020 Findings reference number: 2019-003 - continued Response: In the future, Management will make sure that all mandatory EN procedures are adhered to, all periodic EIV reports are run according to the policies laid down and relevant reports are documented in the tenant file
Show full finding ▾Hide full finding ▴Findings reference number: 2019-003 Title and CFDA Number of Federal Program: Supportive Housing for Persons with Disabilities, CFDA 14.181 Type of finding: Federal Award (Compliance) Resolution Status: In process Population size: NI A Sample size: N/ A Repeat finding: No. Criteria: Proper procedures need to be maintained in accordance with HUD program guidelines, to document tenant eligibility. Condition: Review of tenant files showed that EIV procedures were not documented. Cause: This happened due to staff oversight. Effect: The tenant files do not have the complete and proper documentation required per HUD program guidelines. Tenant eligibility could not be verified. Noncompliance code: E. Eligibility Questioned costs: NIA. Reporting views of officials: Auditee agrees with the finding. Contract Number: l 14HD016 Context: The project is short staffed and the Property Managers are still learning about necessary documentation to be retained in the tenant files. Recommendation: Management should ensure that site staff are properly trained on the mandatory EIV policies and procedures .. Auditee's comments: Auditee agrees with the finding. However, the Project has limited funds to employ trained staff. The Vice President of the management company is now handling all tenant related matters in an effort to improve the tenant file documentation. Auditors' summary of auditee's comments: They are in agreement. Completion date: 8/31/2020 Findings reference number: 2019-003 - continued Response: In the future, Management will make sure that all mandatory EN procedures are adhered to, all periodic EIV reports are run according to the policies laid down and relevant reports are documented in the tenant file
Finding Number 2019H003 - Tenant files did not have all of the EIV reports necessary. Response: This project does not have the funds to have a skilled site manager. The paperwork is done from the corporate office. The person responsible for this function will be more through processing recertifications.
During the audit of tenant files, no proof of security deposit refund could be provided by the Project for a tenant who had moved out during the year. Cause: This happened due to staff oversight. Effect: The Project is in default of the Regulatory Agreement. Noncompliance code: N. Special Provisions Questioned costs: NI A. Reporting views of officials: Auditee agrees with the finding. Contract Number: 114HD016 Context: The project is short staffed and the Property Managers are still learning about necessary procedures to be completed upon a tenant move out. Recommendation: The security deposit should be refunded to the past resident without further delay. Management should ensure that site staff are properly trained on the move out procedures. Auditee's comments: Auditee agrees with the finding. A check for the refund of the security deposit will be mailed to the forwarding address provided by the tenant. Auditors' summary of auditee's comments: They are in agreement. Completion date: 8/31/2020 Response: In the future, Management will make sure that site staff are properly trained on move out procedures
Show full finding ▾Hide full finding ▴Findings reference number: 2019-004 Title and CFDA Number of Federal Program: Supportive Housing for Persons with Disabilities, CFDA 14.181 Type of finding: Federal Award (Compliance) Resolution Status: In process Population size: N/A Sample size: N/ A Repeat finding: No. Criteria: Tenant security deposit must be refunded within 30 days of move out. Condition: During the audit of tenant files, no proof of security deposit refund could be provided by the Project for a tenant who had moved out during the year. Cause: This happened due to staff oversight. Effect: The Project is in default of the Regulatory Agreement. Noncompliance code: N. Special Provisions Questioned costs: NI A. Reporting views of officials: Auditee agrees with the finding. Contract Number: 114HD016 Context: The project is short staffed and the Property Managers are still learning about necessary procedures to be completed upon a tenant move out. Recommendation: The security deposit should be refunded to the past resident without further delay. Management should ensure that site staff are properly trained on the move out procedures. Auditee's comments: Auditee agrees with the finding. A check for the refund of the security deposit will be mailed to the forwarding address provided by the tenant. Auditors' summary of auditee's comments: They are in agreement. Completion date: 8/31/2020 Response: In the future, Management will make sure that site staff are properly trained on move out procedures
Finding Number 2019-004-Failure to return resident security deposit. Response: Resident move - out record was overlooked. With the incorporation of Onesite this should not occur again. A check was mailed to the former resident for the deposit In the future, Onesite creates the move out document upon move out which will be a more through was to track the security deposit disposition.
The Project has current liability of $9,752 which is a few years old. No one has contacted the Project demanding payment. Cause: There has been minimal oversight on the status of the obligation. Effect: The Project has a certain payable, but does not know to whom the amount is owed to. Noncompliance code: P. Other. Questioned costs: none. Reporting views of officials: Auditee agrees with the finding. ContractNumber: 114HD027 Context: If no repayment demand is made, the obligations may have to be written off in the future as debt forgiveness income. Recommendation: Governance should perform its due diligence to determine the status of the obligations and provide guidance to the management company. Auditors' summary of auditee's comments: They are in agreement. Completion date: 8/31/2020 Response: Management will bring this matter to the attention of governance so they can arrive at a consensus for further action.
Show full finding ▾Hide full finding ▴Findings reference number: 2019-005 Title and CFDA Number of Federal Program: Supportive Housing for Persons with Disabilities, CFDA 14.181 Type of finding: Federal Award (Compliance) Resolution Status: In process Population size: N/ A Sample size: N/ A Repeat finding: No. Criteria: The Project's governance should be aware of the status of all its obligations to outside parties. Condition: The Project has current liability of $9,752 which is a few years old. No one has contacted the Project demanding payment. Cause: There has been minimal oversight on the status of the obligation. Effect: The Project has a certain payable, but does not know to whom the amount is owed to. Noncompliance code: P. Other. Questioned costs: none. Reporting views of officials: Auditee agrees with the finding. ContractNumber: 114HD027 Context: If no repayment demand is made, the obligations may have to be written off in the future as debt forgiveness income. Recommendation: Governance should perform its due diligence to determine the status of the obligations and provide guidance to the management company. Auditors' summary of auditee's comments: They are in agreement. Completion date: 8/31/2020 Response: Management will bring this matter to the attention of governance so they can arrive at a consensus for further action.
Finding Number 2019-005 - The Project's governance should be aware of the status of all of its obligations to outside parties. Response: These obligations are in excess of 4 years old. They were in place when the Management Company took over site management from Harris Centers. If the status of the obligation cannot be detennined before year end 2020 the obligation should be written off.
No minutes have been prepared because no meetings of the board of directors have been held during the last two fiscal years. Cause: The existing board members are unable to devote time to overseeing the Project. Effect: The Project has minimal oversight. Noncompliance code:P. Other. Questioned costs: N/ A. Reporting views of officials: Auditee agrees with the finding. Contract Number: 114HD027 Context: No board meetings have been held during the last two fiscal years. Recommendation: Management should discuss the matter with governance and urge them to repopulate the board with members who will be able to devote time to oversee the Project. Auditors' summary of auditee's comments: They are in agreement. Completion date: 8/31/2020 Response: Management has already brought this matter to the attention of governance several times, and will continue to do so. 32
Show full finding ▾Hide full finding ▴Findings reference number: 2019-006 Title and CFDA Number ofFederal Program: Supportive Housing for Persons with Disabilities, CFDA 14.181 Type of finding: Federal Award (CompJiance) Resolution Status: In process Population size: N/ A Sample size: N/ A Repeat finding: No. Criteria: The Project should have regular oversight from governance and this should be documented in the minutes. Condition: No minutes have been prepared because no meetings of the board of directors have been held during the last two fiscal years. Cause: The existing board members are unable to devote time to overseeing the Project. Effect: The Project has minimal oversight. Noncompliance code:P. Other. Questioned costs: N/ A. Reporting views of officials: Auditee agrees with the finding. Contract Number: 114HD027 Context: No board meetings have been held during the last two fiscal years. Recommendation: Management should discuss the matter with governance and urge them to repopulate the board with members who will be able to devote time to oversee the Project. Auditors' summary of auditee's comments: They are in agreement. Completion date: 8/31/2020 Response: Management has already brought this matter to the attention of governance several times, and will continue to do so. 32
Finding Number 2019-005 - The Project's governance should be aware of the status of all of its obligations to outside parties. Response: These obligations are in excess of 4 years old. They were in place when the Management Company took over site management from Harris Centers. If the status of the obligation cannot be detennined before year end 2020 the obligation should be written off.
FAC accepted this audit on February 17, 2019 — management decision was due August 17, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 20, 2018 — management decision was due August 20, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-003
FAC accepted this audit on March 12, 2017 — management decision was due September 12, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.