Audit 354179

Finding reference number: 2024-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing 14.157 (073-EE100-NP-WAH and 2005) Auditor non-compliance code: Z-Other Finding resolution status: Resolved Universe population size: 12 months of rejection letters Sample size information: 2 months of rejection letter Statistically valid sample: Yes Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2024-001: During the year ended December 31, 2024, one rejection letter selected for testing under the compliance supplement was missing necessary documents required by the PRAC and HUD Handbook 4350.3. Criteria: In accordance with the PRAC and HUD Handbook 4350.3, the Property must retain the rejection letter documentation to support applicants were rejected in accordance with the PRAC and HUD Handbook. Effect: The Community is not in compliance with the terms of the PRAC or HUD Handbook 4350.3. Cause: The prior property manager discarded the selected rejection letter and it was not available for review. Recommendation: Management should ensure that all rejection letters are maintained at the site of the Property in accordance with the HUD Handbook 4350.3. Management's response: Agree. Management agrees with the recommendation and will ensure that rejection letters are retained in accordance with the HUD Handbook 4350.3.

Finding reference number: 2024-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing 14.157 (073-EE100-NP-WAH and 2005) Auditor non-compliance code: Z-Other Finding resolution status: Resolved Universe population size: 12 months of rejection letters Sample size information: 2 months of rejection letter Statistically valid sample: Yes Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2024-001: During the year ended December 31, 2024, one rejection letter selected for testing under the compliance supplement was missing necessary documents required by the PRAC and HUD Handbook 4350.3. Criteria: In accordance with the PRAC and HUD Handbook 4350.3, the Property must retain the rejection letter documentation to support applicants were rejected in accordance with the PRAC and HUD Handbook. Effect: The Community is not in compliance with the terms of the PRAC or HUD Handbook 4350.3. Cause: The prior property manager discarded the selected rejection letter and it was not available for review. Recommendation: Management should ensure that all rejection letters are maintained at the site of the Property in accordance with the HUD Handbook 4350.3. Management's response: Agree. Management agrees with the recommendation and will ensure that rejection letters are retained in accordance with the HUD Handbook 4350.3.

Finding reference number: 2024-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing 14.157 (073-EE100-NP-WAH and 2005) Auditor non-compliance code: Z-Other Finding resolution status: Resolved Universe population size: 12 months of rejection letters Sample size information: 2 months of rejection letter Statistically valid sample: Yes Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2024-001: During the year ended December 31, 2024, one rejection letter selected for testing under the compliance supplement was missing necessary documents required by the PRAC and HUD Handbook 4350.3. Criteria: In accordance with the PRAC and HUD Handbook 4350.3, the Property must retain the rejection letter documentation to support applicants were rejected in accordance with the PRAC and HUD Handbook. Effect: The Community is not in compliance with the terms of the PRAC or HUD Handbook 4350.3. Cause: The prior property manager discarded the selected rejection letter and it was not available for review. Recommendation: Management should ensure that all rejection letters are maintained at the site of the Property in accordance with the HUD Handbook 4350.3. Management's response: Agree. Management agrees with the recommendation and will ensure that rejection letters are retained in accordance with the HUD Handbook 4350.3.

Finding reference number: 2024-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing 14.157 (073-EE100-NP-WAH and 2005) Auditor non-compliance code: Z-Other Finding resolution status: Resolved Universe population size: 12 months of rejection letters Sample size information: 2 months of rejection letter Statistically valid sample: Yes Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2024-001: During the year ended December 31, 2024, one rejection letter selected for testing under the compliance supplement was missing necessary documents required by the PRAC and HUD Handbook 4350.3. Criteria: In accordance with the PRAC and HUD Handbook 4350.3, the Property must retain the rejection letter documentation to support applicants were rejected in accordance with the PRAC and HUD Handbook. Effect: The Community is not in compliance with the terms of the PRAC or HUD Handbook 4350.3. Cause: The prior property manager discarded the selected rejection letter and it was not available for review. Recommendation: Management should ensure that all rejection letters are maintained at the site of the Property in accordance with the HUD Handbook 4350.3. Management's response: Agree. Management agrees with the recommendation and will ensure that rejection letters are retained in accordance with the HUD Handbook 4350.3.