As with other high-performing SPM-managed properties, Baptist Retirement Village had been approved for a reduced-sampling protocol under which Multifamily Compliance Services (MFCS) reviews 25% of annual recertifications monthly, selected on a rotating basis, while continuing to review 100% of all move-in and interim certification files. Properties are approved for this 25% protocol only when: (1) the resident file audit section of the property’s HUD Management and Occupancy Review scores decline, or on-site management turns over, the property returns to 100% file review for all certifications. Because the errors addressed in this finding were identified during the reduced-sample review, Baptist Retirement Village is returning to 100% file review for all certifications. In addition, SPM is correcting the three affected tenant files, including any retroactive adjustment to Total Tenant Payment and subsidy, and property personnel responsible for completing 50059s are receiving refresher training on income determination requirements under HUD Handbook 4350.3 REV-1.