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2022-001 ? Non-compliance Assistance Listing: 14.157 Supportive Housing for the Elderly Name of Federal Agency: Department of Housing and Urban Development (HUD) Criteria: According to the 2022 Compliance Supplement, this program is not exempt from the audit requirements provided in 2 CFR Part 200, Subpart F. A non-Federal entity that expends $750,000 or more during the fiscal year must have a single or program-specific audit conducted for that year. In addition, HUD requires that the full outstanding balance of the capital advance should be considered federal awards expended, included in determining Type A programs, and report as loans on the Schedule of Expenditures of Federal Awards or accompanying notes in accordance with 2 CFR Part 200, Subpart F. Condition: Family Service Senior Housing Corporation did not file single audit reports for the fiscal years 2017 through 2021. Cause: Management did not arrange for the required audit. Effect or Potential Effect: The noncompliance resulted in Family Service Senior Housing Corporation not qualifying as a low-risk auditee. HUD may require single audits for years 2017 through 2021. Recommendation: We recommend that Family Service Senior Housing Corporation obtain annual single audits until the capital advance agreement expires.