EIN: 931313230
UEI: C5BFHX8CMWJ5
Audited by: Lefor & Rapp, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 30, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 1, 2025. 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 November 1, 2025 (302 days ago).
What is a management decision? →FAC accepted this audit on June 17, 2024 — management decision was due December 17, 2024.
FAC accepted this audit on June 1, 2023 — management decision was due December 1, 2023.
FAC accepted this audit on June 20, 2022 — management decision was due December 20, 2022.
FAC accepted this audit on April 15, 2021 — management decision was due October 15, 2021.
Criteria - Under CFDA No. 14.157, Supportive Housing for the Elderly (Section 202), the project must rent only to tenants who are elderly and whose total income meets the very low-income requirement at the time of move-in. Residents must qualify as very low-income households to be eligible (24 CFR section 891.205). Statement of Condition - The project failed to rent only to individuals that met the very low-income requirements as set forth in CFDA No. 14.157, Supportive Housing for the Elderly (Section 202). Cause - In prior years the project did not properly determine the eligibility of two tenants based on their income level. The income level of both tenants continues to be at the low-income level, and not the very low income level for 2020. Effect or Potential Effect - At the time of our testing, the project has two tenants that did not meet the very low-income requirement at move in nor as of their most recent certification. Auditor Non-Compliance Code - Z - Other Reporting Views of Responsible Officials - We agree with the finding and recommendation and made adjustments to our procedures in 2013 to only accept qualified applicants as tenants. We have followed these procedures since that time. Context - This is a reoccurring finding as the tenants that have been out of compliance in the past continue to reside at the property. Recommendation - The project should rent only to tenants that are eligible under the elderly and very low-income criteria. Auditor's Summary of the Auditee's Comments on the Findings & Recommendations - The auditee agrees with the finding. The auditee made adjustments to their procedures in 2013, to only accept qualified applicants as tenants, and has followed these procedures since that time. Response Indicator - A Completion Date - 12/31/2020
Show full finding ▾Hide full finding ▴Criteria - Under CFDA No. 14.157, Supportive Housing for the Elderly (Section 202), the project must rent only to tenants who are elderly and whose total income meets the very low-income requirement at the time of move-in. Residents must qualify as very low-income households to be eligible (24 CFR section 891.205). Statement of Condition - The project failed to rent only to individuals that met the very low-income requirements as set forth in CFDA No. 14.157, Supportive Housing for the Elderly (Section 202). Cause - In prior years the project did not properly determine the eligibility of two tenants based on their income level. The income level of both tenants continues to be at the low-income level, and not the very low income level for 2020. Effect or Potential Effect - At the time of our testing, the project has two tenants that did not meet the very low-income requirement at move in nor as of their most recent certification. Auditor Non-Compliance Code - Z - Other Reporting Views of Responsible Officials - We agree with the finding and recommendation and made adjustments to our procedures in 2013 to only accept qualified applicants as tenants. We have followed these procedures since that time. Context - This is a reoccurring finding as the tenants that have been out of compliance in the past continue to reside at the property. Recommendation - The project should rent only to tenants that are eligible under the elderly and very low-income criteria. Auditor's Summary of the Auditee's Comments on the Findings & Recommendations - The auditee agrees with the finding. The auditee made adjustments to their procedures in 2013, to only accept qualified applicants as tenants, and has followed these procedures since that time. Response Indicator - A Completion Date - 12/31/2020
a. Comments on the Findings and Each Recommendation. We agree with the finding and recommendation and made adjustments to our procedures in 2013 to only accept qualified applicants as tenants. We have followed these procedures since that time. b. Actions Taken or Planned on the Finding. We agree with the finding and recommendation and made adjustments to our procedures in 2013 to only accept qualified applicants as tenants. We have followed these procedures since that time.
2019-001
FAC accepted this audit on March 3, 2020 — management decision was due September 3, 2020.
Criteria Under CFDA No. 14.157, Supportive Housing for the Elderly (Section 202), the project must rent only to tenants who are elderly and whose total income meets the very low-income requirement at the time of move-in. Residents must qualify as very low-income households to be eligible (24 CFR section 891.205). Statement of Condition The project failed to rent only to individuals that met the very low-income requirements as set forth in CFDA No. 14.157, Supportive Housing for the Elderly (Section 202). Cause In prior years the project did not properly determine the eligibility of two tenants based on their income level. The income level of both tenants continues to be at the low-income level, and not the very low-income level for 2019. Effect or Potential Effect At the time of our testing, the project has two tenants that did not meet the very low-income requirement at move in nor as of their most recent certification. Auditor Non-Compliance Code Z - Other FHA/Contract Number 126EE040 Questioned Costs $0 Reporting Views of Responsible Officials: We agree with the finding and recommendation and made adjustments to our procedures in 2013 to only accept qualified applicants as tenants. We have followed these procedures since that time. Context This is a reoccurring finding as the tenants that have been out of compliance in the past continue to reside at the property. Recommendation The project should rent only to tenants that are eligible under the elderly and very low-income criteria. Auditor's Summary of the Auditee's Comments on the Findings & Recommendations The auditee agrees with the finding. The auditee made adjustments to their procedures in 2013, to only accept qualified applicants as tenants, and has followed these procedures since that time.
Show full finding ▾Hide full finding ▴Criteria Under CFDA No. 14.157, Supportive Housing for the Elderly (Section 202), the project must rent only to tenants who are elderly and whose total income meets the very low-income requirement at the time of move-in. Residents must qualify as very low-income households to be eligible (24 CFR section 891.205). Statement of Condition The project failed to rent only to individuals that met the very low-income requirements as set forth in CFDA No. 14.157, Supportive Housing for the Elderly (Section 202). Cause In prior years the project did not properly determine the eligibility of two tenants based on their income level. The income level of both tenants continues to be at the low-income level, and not the very low-income level for 2019. Effect or Potential Effect At the time of our testing, the project has two tenants that did not meet the very low-income requirement at move in nor as of their most recent certification. Auditor Non-Compliance Code Z - Other FHA/Contract Number 126EE040 Questioned Costs $0 Reporting Views of Responsible Officials: We agree with the finding and recommendation and made adjustments to our procedures in 2013 to only accept qualified applicants as tenants. We have followed these procedures since that time. Context This is a reoccurring finding as the tenants that have been out of compliance in the past continue to reside at the property. Recommendation The project should rent only to tenants that are eligible under the elderly and very low-income criteria. Auditor's Summary of the Auditee's Comments on the Findings & Recommendations The auditee agrees with the finding. The auditee made adjustments to their procedures in 2013, to only accept qualified applicants as tenants, and has followed these procedures since that time.
A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2019-001 a. Comments on the Findings and Each Recommendation. We agree with the finding and recommendation and made adjustments to our procedures in April 2013 to only accept qualified applicants as tenants. We have followed these procedures since that time. b. Actions Taken or Planned on the Finding. We agree with the finding and recommendation and made adjustments to our procedures in April 2013 to only accept qualified applicants as tenants. We have followed these procedures since that time. B. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, Questioned Costs, and Recommendations. 1. Previous Finding Reference Number: 2018-001 a. Status: Not cleared. b. Narrative: As of December 31, 2019, the project continues to have two current residents that do not meet the income criteria at move-in and remain above the very low-income status on their most recent certification. See additional information regarding these tenants at Finding 2019-1.
2018-001
FAC accepted this audit on April 25, 2019 — management decision was due October 25, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on March 18, 2018 — management decision was due September 18, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on April 26, 2017 — management decision was due October 26, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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