EIN: 860757227
UEI: JETXV29T4BL6
Audited by: Dauby O'Connor & Zaleski, 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 January 16, 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 July 16, 2026 (46 days ago).
What is a management decision? →FAC accepted this audit on October 20, 2024 — management decision was due April 20, 2025.
FAC accepted this audit on June 12, 2024 — management decision was due December 12, 2024.
FAC accepted this audit on December 20, 2022 — management decision was due June 20, 2023.
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
Finding reference number: #2021-001 Assistance Listing title and number (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157 (HUD Project No. 123-EE021) Auditor non-compliance code: Z - Other Finding resolution status: In Process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: Not applicable. Questioned costs: Not applicable. Statement of condition #2021-001: The Corporation received a REAC inspection score of 44c* (out of a possible 100) on an inspection conducted by HUD on February 19, 2020. Criteria: HUD regulations 24 CFR Part 5 and Part 200 provide guidance for the REAC and physical inspection process. Among other items, the guidance requires all exigent health and safety ("EHS") deficiencies to be repaired immediately. In addition, a REAC score of 31 to 59 is referred to the multifamily HUB or local Office of Healthcare Programs ("OHP") for possible enforcement. Effect: A REAC inspection score below 60 indicates that management may not be fulfilling their contractual obligations to HUD and that the residents may not be receiving the quality of housing in which they are entitled. Cause: Despite management performing routine inspections at the Community, the items noted in the REAC inspection were not discovered prior to the REAC inspection. Recommendation: Management should continue to conduct routine unit and general property inspections using the REAC inspection checklist provided by HUD to ensure that the Community is being maintained in accordance with the above regulations. In addition, HUD performed a Management/Occupancy Review (MOR) on March 25, 2021 and issued its report on April 14, 2021. In this review, HUD noted the REAC inspection score of 44c* and suggested the Community must at a minimum conduct a Reserve for Replacement Analysis (up to $250 per unit) increase but ideally a formal Capital Needs Assessment (CNA) (over $250 per unit increase). This analysis should be submitted with the next PRAC renewal and Budget Based Rent Increase request with a request to increase the Reserve for Replacement Deposit. Management's response to the MOR and the aforementioned analysis is due to HUD no later than December 1, 2021. Completion date: See Management's response below. Management's response: Management concurs with the finding and recommendations. Management has responded to HUD in regards to the inspection on February 19, 2020, has corrected all deficiencies noted in the inspection and has requested HUD to revisit the Community and perform an inspection to verify all deficiencies noted in the inspection have been corrected to HUD's satisfaction and the Community is maintained in accordance with the above regulations. In addition, management is currently in the process of having a CNA conducted as requested by HUD in the MOR issued on April 14, 2021. Management's response to HUD in regards to the MOR is due no later than December 1, 2021.
Show full finding ▾Hide full finding ▴Finding reference number: #2021-001 Assistance Listing title and number (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157 (HUD Project No. 123-EE021) Auditor non-compliance code: Z - Other Finding resolution status: In Process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: Not applicable. Questioned costs: Not applicable. Statement of condition #2021-001: The Corporation received a REAC inspection score of 44c* (out of a possible 100) on an inspection conducted by HUD on February 19, 2020. Criteria: HUD regulations 24 CFR Part 5 and Part 200 provide guidance for the REAC and physical inspection process. Among other items, the guidance requires all exigent health and safety ("EHS") deficiencies to be repaired immediately. In addition, a REAC score of 31 to 59 is referred to the multifamily HUB or local Office of Healthcare Programs ("OHP") for possible enforcement. Effect: A REAC inspection score below 60 indicates that management may not be fulfilling their contractual obligations to HUD and that the residents may not be receiving the quality of housing in which they are entitled. Cause: Despite management performing routine inspections at the Community, the items noted in the REAC inspection were not discovered prior to the REAC inspection. Recommendation: Management should continue to conduct routine unit and general property inspections using the REAC inspection checklist provided by HUD to ensure that the Community is being maintained in accordance with the above regulations. In addition, HUD performed a Management/Occupancy Review (MOR) on March 25, 2021 and issued its report on April 14, 2021. In this review, HUD noted the REAC inspection score of 44c* and suggested the Community must at a minimum conduct a Reserve for Replacement Analysis (up to $250 per unit) increase but ideally a formal Capital Needs Assessment (CNA) (over $250 per unit increase). This analysis should be submitted with the next PRAC renewal and Budget Based Rent Increase request with a request to increase the Reserve for Replacement Deposit. Management's response to the MOR and the aforementioned analysis is due to HUD no later than December 1, 2021. Completion date: See Management's response below. Management's response: Management concurs with the finding and recommendations. Management has responded to HUD in regards to the inspection on February 19, 2020, has corrected all deficiencies noted in the inspection and has requested HUD to revisit the Community and perform an inspection to verify all deficiencies noted in the inspection have been corrected to HUD's satisfaction and the Community is maintained in accordance with the above regulations. In addition, management is currently in the process of having a CNA conducted as requested by HUD in the MOR issued on April 14, 2021. Management's response to HUD in regards to the MOR is due no later than December 1, 2021.
Name of auditee: Pueblo Senior Housing, Inc. HUD auditee identification number: 123-EE021 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2021 CAP prepared by Name: Jodie Tavison Position: Vice President of Property Management Telephone number: 602-257-6788 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Comments on the Finding and Each Recommendation: The Corporation received a REAC inspection score of 44c* (out of a possible 100) on an inspection conducted by HUD on February 19, 2020. HUD regulations 24 CFR Part 5 and Part 200 provide guidance for the REAC and physical inspection process. Among other items, the guidance requires all exigent health and safety ("EHS") deficiencies to be repaired immediately. In addition, a REAC score of 31 to 59 is referred to the multifamily HUB or local Office of Healthcare Programs ("OHP") for possible enforcement. Despite management performing routine inspections at the Community, the items noted in the REAC inspection were not discovered prior to the REAC inspection. A REAC inspection score below 60 indicates that management may not be fulfilling their contractual obligations to HUD and that the residents may not be receiving the quality of housing in which they are entitled. Action(s) taken and planned on the finding: Management has responded to HUD in regards to the inspection on February 19, 2020, has corrected all deficiencies noted in the inspection and has requested HUD to revisit the Community and perform an inspection to verify all deficiencies noted in the inspection have been corrected to HUD's satisfaction and the Community is maintained in accordance with the above regulations. In addition, HUD performed a Management/Occupancy Review (MOR) on March 25, 2021 and issued its report on April 14, 2021. In this review, HUD noted the REAC inspection score of 44c* and suggested the Community must at a minimum conduct a Reserve for Replacement Analysis (up to $250 per unit) increase but ideally a formal Capital Needs Assessment (CNA) (over $250 per unit increase). This analysis should be submitted with the next PRAC renewal and Budget Based Rent Increase request with a request to increase the Reserve for Replacement Deposit. As of the audit report date, a follow-up inspection has yet to be be scheduled with HUD. In addition, management is currently in the process of having a CNA conducted as requested by HUD in the MOR issued on April 14, 2021. Management's response to HUD in regards to the MOR is due no later than December 1, 2021.
2020-001
FAC accepted this audit on October 1, 2020 — management decision was due April 1, 2021.
Finding reference number: #2020-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA No. 14.157 (HUD Project No. 123-EE021) Auditor non-compliance code: Z - Other Finding resolution status: In Process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: Not applicable. Questioned costs: Not applicable. Statement of condition #2020-001: The Corporation received a REAC inspection score of 44c* (out of a possible 100) on an inspection conducted by HUD on February 19, 2020. Criteria: HUD regulations 24 CFR Part 5 and Part 200 provide guidance for the REAC and physical inspection process. Among other items, the guidance requires all exigent health and safety ("EHS") deficiencies to be repaired immediately. In addition, a REAC score of 31 to 59 is referred to the multifamily HUB or local Office of Healthcare Programs ("OHP") for possible enforcement. Effect: A REAC inspection score below 60 indicates that management may not be fulfilling their contractual obligations to HUD and that the residents may not be receiving the quality of housing in which they are entitled. Cause: Despite management performing routine inspections at the Community, the items noted in the REAC inspection were not discovered prior to the REAC inspection. Recommendation: Management should continue to conduct routine unit and general property inspections using the REAC inspection checklist provided by HUD to ensure that the Community is being maintained in accordance with the above regulations. Completion date: See Management's response below. Management's response: Management concurs with the finding and recommendations. Management has responded to HUD in regards to the inspection on February 19, 2020, has corrected all deficiencies noted in the inspection and has requested HUD to revisit the Community and perform an inspection to verify all deficiencies noted in the inspection have been corrected to HUD's satisfaction and the Community is maintained in accordance with the above regulations.
Show full finding ▾Hide full finding ▴Finding reference number: #2020-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA No. 14.157 (HUD Project No. 123-EE021) Auditor non-compliance code: Z - Other Finding resolution status: In Process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: Not applicable. Questioned costs: Not applicable. Statement of condition #2020-001: The Corporation received a REAC inspection score of 44c* (out of a possible 100) on an inspection conducted by HUD on February 19, 2020. Criteria: HUD regulations 24 CFR Part 5 and Part 200 provide guidance for the REAC and physical inspection process. Among other items, the guidance requires all exigent health and safety ("EHS") deficiencies to be repaired immediately. In addition, a REAC score of 31 to 59 is referred to the multifamily HUB or local Office of Healthcare Programs ("OHP") for possible enforcement. Effect: A REAC inspection score below 60 indicates that management may not be fulfilling their contractual obligations to HUD and that the residents may not be receiving the quality of housing in which they are entitled. Cause: Despite management performing routine inspections at the Community, the items noted in the REAC inspection were not discovered prior to the REAC inspection. Recommendation: Management should continue to conduct routine unit and general property inspections using the REAC inspection checklist provided by HUD to ensure that the Community is being maintained in accordance with the above regulations. Completion date: See Management's response below. Management's response: Management concurs with the finding and recommendations. Management has responded to HUD in regards to the inspection on February 19, 2020, has corrected all deficiencies noted in the inspection and has requested HUD to revisit the Community and perform an inspection to verify all deficiencies noted in the inspection have been corrected to HUD's satisfaction and the Community is maintained in accordance with the above regulations.
Name of auditee: Pueblo Senior Housing, Inc. HUD auditee identification number: 123-EE021 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2020 CAP prepared by Name: Jodie Tavison Position: Vice President of Property Management Telephone number: 602-257-6788 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Comments on the Finding and Each Recommendation: The Corporation received a REAC inspection score of 44c* (out of a possible 100) on an inspection conducted by HUD on February 19, 2020. HUD regulations 24 CFR Part 5 and Part 200 provide guidance for the REAC and physical inspection process. Among other items, the guidance requires all exigent health and safety ("EHS") deficiencies to be repaired immediately. In addition, a REAC score of 31 to 59 is referred to the multifamily HUB or local Office of Healthcare Programs ("OHP") for possible enforcement. Despite management performing routine inspections at the Community, the items noted in the REAC inspection were not discovered prior to the REAC inspection. A REAC inspection score below 60 indicates that management may not be fulfilling their contractual obligations to HUD and that the residents may not be receiving the quality of housing in which they are entitled. Action(s) taken and planned on the finding: Management has responded to HUD in regards to the inspection on February 19, 2020, has corrected all deficiencies noted in the inspection and has requested HUD to revisit the Community and perform an inspection to verify all deficiencies noted in the inspection have been corrected to HUD's satisfaction and the Community is maintained in accordance with the above regulations.
2019-001
FAC accepted this audit on September 25, 2019 — management decision was due March 25, 2020.
Finding reference number: #2019-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA No. 14.157 (HUD Project No. 123-EE021) Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: Not applicable. Questioned costs: Not applicable. Statement of condition #2019-001: The Corporation received a REAC inspection score of 51b (out of a possible 100) on an inspection conducted by HUD on August 21, 2018. Criteria: HUD regulations at 24 CFR Part 5 and Part 200 provide guidance for the REAC and physical inspection process. Among other items, the guidance requires all exigent health and safety ("EHS") deficiencies to be repaired immediately. In addition, a REAC score of 31 to 59 is referred to the multifamily HUB or local Office of Healthcare Programs ("OHP") for possible enforcement. Effect: A REAC inspection score below 60 indicates that management may not be fulfilling their contractual obligations to HUD and that the residents may not be receiving the quality of housing in which they are entitled. Once notified by HUD of the deficiencies, management took necessary action to resolve all items noted in the REAC inspection in a timely manner. Cause: Despite management performing routine inspections at the Community, the items noted in the REAC inspection were not discovered prior to the REAC inspection. Recommendation: Management should continue to conduct routine unit and general property inspections using the REAC inspection checklist provided by HUD to ensure that the Community is being maintained in accordance with the above regulations. Completion date: See Management's response below. Management's response: Management concurs with the finding and recommendations. Management has responded to HUD in regards to the inspection on August 21, 2018, has corrected all deficiencies noted in the inspection and is awaiting HUD's response noting all deficiencies noted in the inspection have been corrected to HUD's satisfaction.
Show full finding ▾Hide full finding ▴Finding reference number: #2019-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA No. 14.157 (HUD Project No. 123-EE021) Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: Not applicable. Questioned costs: Not applicable. Statement of condition #2019-001: The Corporation received a REAC inspection score of 51b (out of a possible 100) on an inspection conducted by HUD on August 21, 2018. Criteria: HUD regulations at 24 CFR Part 5 and Part 200 provide guidance for the REAC and physical inspection process. Among other items, the guidance requires all exigent health and safety ("EHS") deficiencies to be repaired immediately. In addition, a REAC score of 31 to 59 is referred to the multifamily HUB or local Office of Healthcare Programs ("OHP") for possible enforcement. Effect: A REAC inspection score below 60 indicates that management may not be fulfilling their contractual obligations to HUD and that the residents may not be receiving the quality of housing in which they are entitled. Once notified by HUD of the deficiencies, management took necessary action to resolve all items noted in the REAC inspection in a timely manner. Cause: Despite management performing routine inspections at the Community, the items noted in the REAC inspection were not discovered prior to the REAC inspection. Recommendation: Management should continue to conduct routine unit and general property inspections using the REAC inspection checklist provided by HUD to ensure that the Community is being maintained in accordance with the above regulations. Completion date: See Management's response below. Management's response: Management concurs with the finding and recommendations. Management has responded to HUD in regards to the inspection on August 21, 2018, has corrected all deficiencies noted in the inspection and is awaiting HUD's response noting all deficiencies noted in the inspection have been corrected to HUD's satisfaction.
Comments on the Finding and Each Recommendation: The Corporation received a REAC inspection score of 51b (out of a possible 100) on an inspection conducted by HUD on August 21, 2018. HUD regulations at 24 CFR Part 5 and Part 200 provide guidance for the REAC and physical inspection process. Among other items, the guidance requires all exigent health and safety ("EHS") deficiencies to be repaired immediately. In addition, a REAC score of 31 to 59 is referred to the multifamily HUB or local Office of Healthcare Programs ("OHP") for possible enforcement. Despite management performing routine inspections at the Community, the items noted in the REAC inspection were not discovered prior to the REAC inspection. A REAC inspection score below 60 indicates that management may not be fulfilling their contractual obligations to HUD and that the residents may not be receiving the quality of housing in which they are entitled. Once notified by HUD of the deficiencies, management took necessary action to resolve all items noted in the REAC inspection in a timely manner. Action(s) taken on the finding: Management has responded to HUD in regards to the inspection on August 21, 2018, has corrected all deficiencies noted in the inspection and is awaiting HUD's response noting all deficiencies noted in the inspection have been corrected to HUD's satisfaction.
FAC accepted this audit on September 30, 2018 — management decision was due March 30, 2019.
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
FAC accepted this audit on October 2, 2016 — management decision was due April 2, 2017.
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