EIN: 810716477
UEI: Y3LBYQKD5RU5
Audited by: PLANTE & MORAN, PLLC
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 24, 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 24, 2026 (56 days from today).
What is a management decision? →FAC accepted this audit on September 29, 2025 — management decision was due March 29, 2026.
FAC accepted this audit on April 30, 2024 — management decision was due October 30, 2024.
FAC accepted this audit on April 3, 2023 — management decision was due October 3, 2023.
FAC accepted this audit on March 31, 2022 — management decision was due October 1, 2022.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
2020 001 Finding Type: Immaterial noncompliance with major program requirements Significant deficiency in internal control over compliance None Title and CFDA Number of Federal Program 14.138 Mortgage Insurance Rental Housing for the Elderly (Section 203/223(f)) Finding Resolution Status In Process Information on Universe and Population Size Tenant move ins during 2020. Tenant move ins totaled 16 for 2020. Sample Size Information 10% of tenant move ins was selected for testing. A sample of two tenant move ins was selected for testing. Identification of Repeat Finding and Finding Reference Number 2019 001 Criteria Existing tenant searches are required to be run prior to move in, and Enterprise Income Verification (EIV) Tenant Income Reports are required to be run within 90 days after the move in information is transmitted to TRACS to confirm/validate the background history and income reported by the household. Statement of Condition During testing of eligibility, it was noted that the Corporation did not run the Tenant Income Report for one tenant in a timely manner as part of the Enterprise Income Verification requirement. Cause The Corporation did not comply with HUD's EIV compliance requirements under HUD Handbook 4350.3. Effect or Potential Effect Income of one tenant moving into the property was not confirmed/validated using EIV reports in a timely manner. Auditor Noncompliance Code S Internal Control Deficiency Reporting Views of Responsible Officials The Corporation agrees with the finding as reported. Context During testing of compliance with eligibility regulations, one instance of noncompliance was noted out of a sample of two tenant files. Recommendation The Corporation should implement internal controls to ensure compliance with EIV compliance requirements under HUD Handbook 4350.3. Reference Number Finding Questioned Costs Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management believes adequate controls are in place to ensure substantial compliance. Training on move in procedures is provided annually. Corrective action will be taken when staff do not comply move in procedures. Response Indicator Agree Completion Date December 31, 2020 Response The Corporation was not in compliance with move in guidelines as of December 31, 2020, and management will follow HUD's guidelines regarding use of the EIV system in future periods.
Show full finding ▾Hide full finding ▴2020 001 Finding Type: Immaterial noncompliance with major program requirements Significant deficiency in internal control over compliance None Title and CFDA Number of Federal Program 14.138 Mortgage Insurance Rental Housing for the Elderly (Section 203/223(f)) Finding Resolution Status In Process Information on Universe and Population Size Tenant move ins during 2020. Tenant move ins totaled 16 for 2020. Sample Size Information 10% of tenant move ins was selected for testing. A sample of two tenant move ins was selected for testing. Identification of Repeat Finding and Finding Reference Number 2019 001 Criteria Existing tenant searches are required to be run prior to move in, and Enterprise Income Verification (EIV) Tenant Income Reports are required to be run within 90 days after the move in information is transmitted to TRACS to confirm/validate the background history and income reported by the household. Statement of Condition During testing of eligibility, it was noted that the Corporation did not run the Tenant Income Report for one tenant in a timely manner as part of the Enterprise Income Verification requirement. Cause The Corporation did not comply with HUD's EIV compliance requirements under HUD Handbook 4350.3. Effect or Potential Effect Income of one tenant moving into the property was not confirmed/validated using EIV reports in a timely manner. Auditor Noncompliance Code S Internal Control Deficiency Reporting Views of Responsible Officials The Corporation agrees with the finding as reported. Context During testing of compliance with eligibility regulations, one instance of noncompliance was noted out of a sample of two tenant files. Recommendation The Corporation should implement internal controls to ensure compliance with EIV compliance requirements under HUD Handbook 4350.3. Reference Number Finding Questioned Costs Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management believes adequate controls are in place to ensure substantial compliance. Training on move in procedures is provided annually. Corrective action will be taken when staff do not comply move in procedures. Response Indicator Agree Completion Date December 31, 2020 Response The Corporation was not in compliance with move in guidelines as of December 31, 2020, and management will follow HUD's guidelines regarding use of the EIV system in future periods.
Condition: HUD guidelines regarding the EIV system were not followed and the EIV system reports were not utilized timely during 2020. Planned Corrective Action: Management has implemented guidelines and trainings surrounding the use of the EIV system. Management will continue to monitor the appropriate use of the EIV system. Contact person responsible for corrective action: Julie Reed, Housing Accounting Manager Anticipated Completion Date: December 31, 2021
2019-001
FAC accepted this audit on April 22, 2019 — management decision was due October 22, 2019.
FAC accepted this audit on April 1, 2018 — management decision was due October 1, 2018.
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