EIN: 870736220
UEI: DQ3EBV3PP7Q9
Single Audit filed under EIN: 251157381
251678481, 251880558, 300542003, 300542204, 371587516, 463510845, 752990750, 900803053 · unlinked EINs have no separate FAC filing
Audited by: BLACK, BASHOR & PORSCH, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 1, 2026 (29 days from today).
What is a management decision? →During audit, we noted the operating budget submission for the PRAC renewal was not submitted in a timely manner. Cause: The Organization does not have policies and procedures in place to ensure timely submission of an operating budget for an expiring PRAC. Effect: No effect on the current audit. Tenant files were adjusted in a timely manner. Recommendations: We recommend that policies and procedures be developed and implemented to ensure that all PRAC's with expiring contract are submitted in a timely fashion. Policies and procedures should include, at a minimum, an independent review by someone other than the person responsible for preparing the budget. View of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Finding 2025-001: Compliance Requirement Special Tests and Provisions Finding Type Significant Deficiency Federal Agency U.S. Department of Housing and Urban Development Federal Program Title Supportive Housing for the Elderly Assistance Listing Number 14.157 Criteria: The Organization receives, on behalf of tenants, federal rent subsidies from the U. S. Department of Housing and Urban Development (HUD) under a Project Rental Assistance Contract (PRAC). The Organization is required to submit a budget to HUD for an expiring PRAC 120 days before the PRAC expiration date. In addition, the Organization is required to apply any rent increase to tenant files. Condition: During audit, we noted the operating budget submission for the PRAC renewal was not submitted in a timely manner. Cause: The Organization does not have policies and procedures in place to ensure timely submission of an operating budget for an expiring PRAC. Effect: No effect on the current audit. Tenant files were adjusted in a timely manner. Recommendations: We recommend that policies and procedures be developed and implemented to ensure that all PRAC's with expiring contract are submitted in a timely fashion. Policies and procedures should include, at a minimum, an independent review by someone other than the person responsible for preparing the budget. View of Responsible Officials: There is no disagreement with the audit finding.
Condition: During audit we noted the operating budget submission for the PRAC renewal was not submitted in a timely manner. Corrective Actions: Going forward, A primary staff member will be formally designated as responsible for the preparation and timely submission of the PRAC renewal documentation. A secondary staff member will be assigned as a backup to ensure continuity. The review of the budget and PRAC submission will be reviewed by the CFO or the senior property manager to ensure timely submission. Employee Responsible for Corrective Action: Scott Korba Completion Date: May 30, 2026
During audit, we noted the operating budget submission for the PRAC renewal was not submitted in a timely manner. Questioned Costs: N/A Cause: The Organization does not have policies and procedures in place to ensure timely submission of an operating budget for an expiring PRAC. Effect: No effect on the current audit. Tenant files were adjusted in a timely manner. Recommendations: We recommend that policies and procedures be developed and implemented to ensure that all PRAC's with expiring contract are submitted in a timely fashion. Policies and procedures should include, at a minimum, an independent review by someone other than the person responsible for preparing the budget. View of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Finding 2025-002: Compliance Requirement Special Tests and Provisions Finding Type Compliance Federal Agency U.S. Department of Housing and Urban Development Federal Program Title Supportive Housing for the Elderly Assistance Listing Number 14.157 Criteria: The Organization receives, on behalf of tenants, federal rent subsidies from the U. S. Department of Housing and Urban Development (HUD) under a Project Rental Assistance Contract (PRAC). The Organization is required to submit a budget to HUD for an expiring PRAC 120 days before the PRAC expiration date. In addition, the Organization is required to apply any rent increase to tenant files. Condition: During audit, we noted the operating budget submission for the PRAC renewal was not submitted in a timely manner. Questioned Costs: N/A Cause: The Organization does not have policies and procedures in place to ensure timely submission of an operating budget for an expiring PRAC. Effect: No effect on the current audit. Tenant files were adjusted in a timely manner. Recommendations: We recommend that policies and procedures be developed and implemented to ensure that all PRAC's with expiring contract are submitted in a timely fashion. Policies and procedures should include, at a minimum, an independent review by someone other than the person responsible for preparing the budget. View of Responsible Officials: There is no disagreement with the audit finding.
Condition: During audit we noted the operating budget submission for the PRAC renewal was not submitted in a timely manner. Corrective Actions: A primary staff member will be formally designated as responsible for the preparation and timely submission of the PRAC renewal documentation. A secondary staff member will be assigned as a backup to ensure continuity. The review of the budget and PRAC submission will be reviewed by the CFO or the senior property manager to ensure timely submission. Employee Responsible for Corrective Action: Scott Korba Completion Date: May 30, 2026
FAC accepted this audit on December 27, 2024 — management decision was due June 27, 2025.
FAC accepted this audit on November 28, 2023 — management decision was due May 28, 2024.
FAC accepted this audit on November 6, 2022 — management decision was due May 6, 2023.
FAC accepted this audit on October 27, 2021 — management decision was due April 27, 2022.
FAC accepted this audit on October 29, 2020 — management decision was due April 29, 2021.
The Organization failed to timely make all of its required deposits to its reserve for replacement account and its tax and insurance escrow for 2020. In accordance with the Organization's regulatory agreement, the Organization is required to make all deposits on a monthly basis. Cause: The Organization failed to make the September 2019 deposit to reserve for replacement account and the September 2019 and May 2020 tax and insurance escrow deposits within a timely manner. Effect: All required monthly deposits were not made to the reserve for replacement and insurance escrow accounts in accordance with the Organization's regulatory agreement with HUD. Questioned costs: $ 5,313 Context: One required reserve for replacement and two tax and insurance escrow deposits were not made in a timely manner. Recommendation: The Organization should establish procedures to ensure all reserve for replacement and tax and insurance escrow amounts are deposited in a timely fashion. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The Organization has made corrective deposits to the reserve for replacement and tax and insurance escrow accounts in the months following the missed deposits.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Award Period: Year Ended June 30, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: Failure to make all required reserve for replacement deposits and tax and insurance escrow amounts. Condition: The Organization failed to timely make all of its required deposits to its reserve for replacement account and its tax and insurance escrow for 2020. In accordance with the Organization's regulatory agreement, the Organization is required to make all deposits on a monthly basis. Cause: The Organization failed to make the September 2019 deposit to reserve for replacement account and the September 2019 and May 2020 tax and insurance escrow deposits within a timely manner. Effect: All required monthly deposits were not made to the reserve for replacement and insurance escrow accounts in accordance with the Organization's regulatory agreement with HUD. Questioned costs: $ 5,313 Context: One required reserve for replacement and two tax and insurance escrow deposits were not made in a timely manner. Recommendation: The Organization should establish procedures to ensure all reserve for replacement and tax and insurance escrow amounts are deposited in a timely fashion. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The Organization has made corrective deposits to the reserve for replacement and tax and insurance escrow accounts in the months following the missed deposits.
The Organization will establish procedures to ensure all reserve for replacement and tax and insurance escrow amounts are deposited in a timely fashion.
FAC accepted this audit on October 10, 2019 — management decision was due April 10, 2020.
FAC accepted this audit on October 18, 2018 — management decision was due April 18, 2019.
FAC accepted this audit on October 22, 2017 — management decision was due April 22, 2018.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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