Audit 303576

Assistance Listing No. title and number (federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157, 2003 Auditor non-compliance code: R - Section 8 Program Administration Universe population size: 2 resident files Sample size information: 1 resident file Name of federal agency: U.S. Department of Housing and Urban Development Statement of condition #2023-001: During the year ended September 30, 2023, 1 of the 2 resident files selected for testing under the HUD Consolidated Audit Guide was unable to be located by the Agent. Criteria: In accordance with the Project Rental Assistance Contract (PRAC) Agreement and HUD Handbook 4350.3, the Management Agent must certify and recertify residents and update other applicable forms in accordance with HUD regulations and contractual requirements. Effect or potential effect: The Partnership is not in compliance with the terms of the PRAC Agreement or HUD Handbook 4350.3. Current, future, and potentially prior funding under the PRAC Agreement could be impacted as a result of these resident files. Cause: Upon the management change effective April 1, 2023, the current Management Agent did not receive the resident file from the previous management agent. Recommendation: The current Management Agent should ensure that all resident files are maintained at the site for each resident of the Property, and the Management Agent should ensure that the resident files include all properly executed and documented resident eligibility forms.

Assistance Listing No. title and number (federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157, 2003 Auditor non-compliance code: R - Section 8 Program Administration Universe population size: 2 resident files Sample size information: 1 resident file Name of federal agency: U.S. Department of Housing and Urban Development Statement of condition #2023-001: During the year ended September 30, 2023, 1 of the 2 resident files selected for testing under the HUD Consolidated Audit Guide was unable to be located by the Agent. Criteria: In accordance with the Project Rental Assistance Contract (PRAC) Agreement and HUD Handbook 4350.3, the Management Agent must certify and recertify residents and update other applicable forms in accordance with HUD regulations and contractual requirements. Effect or potential effect: The Partnership is not in compliance with the terms of the PRAC Agreement or HUD Handbook 4350.3. Current, future, and potentially prior funding under the PRAC Agreement could be impacted as a result of these resident files. Cause: Upon the management change effective April 1, 2023, the current Management Agent did not receive the resident file from the previous management agent. Recommendation: The current Management Agent should ensure that all resident files are maintained at the site for each resident of the Property, and the Management Agent should ensure that the resident files include all properly executed and documented resident eligibility forms.

Assistance Listing No. title and number (federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157, 2003 Auditor non-compliance code: R - Section 8 Program Administration Universe population size: 2 resident files Sample size information: 1 resident file Name of federal agency: U.S. Department of Housing and Urban Development Statement of condition #2023-001: During the year ended September 30, 2023, 1 of the 2 resident files selected for testing under the HUD Consolidated Audit Guide was unable to be located by the Agent. Criteria: In accordance with the Project Rental Assistance Contract (PRAC) Agreement and HUD Handbook 4350.3, the Management Agent must certify and recertify residents and update other applicable forms in accordance with HUD regulations and contractual requirements. Effect or potential effect: The Partnership is not in compliance with the terms of the PRAC Agreement or HUD Handbook 4350.3. Current, future, and potentially prior funding under the PRAC Agreement could be impacted as a result of these resident files. Cause: Upon the management change effective April 1, 2023, the current Management Agent did not receive the resident file from the previous management agent. Recommendation: The current Management Agent should ensure that all resident files are maintained at the site for each resident of the Property, and the Management Agent should ensure that the resident files include all properly executed and documented resident eligibility forms.

Assistance Listing No. title and number (federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157, 2003 Auditor non-compliance code: R - Section 8 Program Administration Universe population size: 2 resident files Sample size information: 1 resident file Name of federal agency: U.S. Department of Housing and Urban Development Statement of condition #2023-001: During the year ended September 30, 2023, 1 of the 2 resident files selected for testing under the HUD Consolidated Audit Guide was unable to be located by the Agent. Criteria: In accordance with the Project Rental Assistance Contract (PRAC) Agreement and HUD Handbook 4350.3, the Management Agent must certify and recertify residents and update other applicable forms in accordance with HUD regulations and contractual requirements. Effect or potential effect: The Partnership is not in compliance with the terms of the PRAC Agreement or HUD Handbook 4350.3. Current, future, and potentially prior funding under the PRAC Agreement could be impacted as a result of these resident files. Cause: Upon the management change effective April 1, 2023, the current Management Agent did not receive the resident file from the previous management agent. Recommendation: The current Management Agent should ensure that all resident files are maintained at the site for each resident of the Property, and the Management Agent should ensure that the resident files include all properly executed and documented resident eligibility forms.