EIN: 010286904
UEI: FU3NTEH9ZYM4
Audited by: RHR Smith & Company
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 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 June 19, 2026 (76 days ago).
What is a management decision? →FAC accepted this audit on December 16, 2025 — management decision was due June 16, 2026.
FAC accepted this audit on December 4, 2024 — management decision was due June 4, 2025.
FAC accepted this audit on October 6, 2023 — management decision was due April 6, 2024.
FAC accepted this audit on October 18, 2022 — management decision was due April 18, 2023.
FAC accepted this audit on November 3, 2021 — management decision was due May 3, 2022.
FAC accepted this audit on December 29, 2020 — management decision was due June 29, 2021.
Four inspections tested did not have HQS deficiencies corrected within thirty calendar days and no evidence of a PHA-approved extension was maintained. Cause: When the exceptions occurred, the Authority did not yet have the necessary internal controls over compliance. Effect: Housing Assistance Payments could be made to landlords for units that do not meet the minimum Housing Quality Standards and therefore are in breach of their contract. Identification of Questioned Costs: None identified. Context: Out of an average population of 575 vouchers per month, 40 HQS Inspections were tested. Out of the 40 tested, 19 failed the initial inspection. Repeat Finding: This is a repeat finding, see 2019-001. Recurrence: This finding is not closed because all four instances of noncompliance found occurred before the prior audit report was released and corrective action plan made. Corrective Action Taken: The Authority implemented the Corrective Action Plan on October 15, 2019 resulting in only partial corrective action being taken during the fiscal year under audit. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Authority.
Show full finding ▾Hide full finding ▴2020-001 - Special Tests and Provisions: HQS Enforcement Federal Program Information: U.S. Department of Housing and Urban Development - Housing Voucher Cluster: CFDA - 14.871 - Section 8 Housing Choice Vouchers Criteria: 24 CFR sections 982.158(d) and 982.404 Condition: Four inspections tested did not have HQS deficiencies corrected within thirty calendar days and no evidence of a PHA-approved extension was maintained. Cause: When the exceptions occurred, the Authority did not yet have the necessary internal controls over compliance. Effect: Housing Assistance Payments could be made to landlords for units that do not meet the minimum Housing Quality Standards and therefore are in breach of their contract. Identification of Questioned Costs: None identified. Context: Out of an average population of 575 vouchers per month, 40 HQS Inspections were tested. Out of the 40 tested, 19 failed the initial inspection. Repeat Finding: This is a repeat finding, see 2019-001. Recurrence: This finding is not closed because all four instances of noncompliance found occurred before the prior audit report was released and corrective action plan made. Corrective Action Taken: The Authority implemented the Corrective Action Plan on October 15, 2019 resulting in only partial corrective action being taken during the fiscal year under audit. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Authority.
After reviewing the Sanford Housing Authority Draft Financial statements, it was noted that there was a Significant Deficiency documented for the Housing Choice Voucher Program. Please see below for the corrective actions taken to address the finding. 2020-001- Special Test and Provisions; HQS Inspections:?This finding was noted in our previous audit performed by Roy and Associates. ? We took action when notified of the finding in September 2019. ? Effective October 2019, landlords are notified in writing in regards to inspection failures, granted extensions and HAP abatements. In addition, the Executive Director and the HCV Inspector meet monthly to go over any HAP abatements in process.
2019-001
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
PRIOR YEAR FINDING: NO FEDERAL AGENCY: U.S. Department of Housing and Urban Development CFDA TITLE: Section 8 Housing Choice Vouchers CFDA #: 14.871 COMPLIANCE AREA: Special Tests & Provisions TYPE OF FINDING: Significant deficiency KNOWN QUESTIONED COSTS: None LIKELY QUESTIONED COSTS: None CRITERIA: For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. [24 CFR sections 982.158(d) and 982.404] CONDITION: Seven of eight failed inspections tested did not have the HQS deficiency corrected within 30 calendar days and no evidence of a PHA-approved extension was maintained. In one instance HAP was abated 104 days after the HQS failure, and in one instance the tenant moved out 139 days after the failed inspection. HAPs were not abated for any other failure sampled. CAUSE: Policies and procedures are not followed to ensure that PHA approved extensions and other communications regarding HQS inspections are maintained in the tenant file. EFFECT: Tenants could be living in housing that does not meet the minimum quality standards CONTEXT: The Authority averaged 575 vouchers per month. Of the 575, 84 units had failed inspections. 10% of the failures, or 8 units, were selected for testing. RECOMMENDATION: We recommend that copies of both the failed inspection and re-inspection be maintained in the tenant file, as well as PHA-approved extensions and other communications with landlords regarding HQS inspections. HAPs should be abated for failed inspections that have not had the HQS deficiency corrected in the allowed time. RESPONSE: Sanford Housing will review the internal controls over the tracking and reporting of failed inspections and make necessary changes. For any units that fail an inspection, the Housing Authority will look to set up a re-inspection date at the time of failure.
Show full finding ▾Hide full finding ▴PRIOR YEAR FINDING: NO FEDERAL AGENCY: U.S. Department of Housing and Urban Development CFDA TITLE: Section 8 Housing Choice Vouchers CFDA #: 14.871 COMPLIANCE AREA: Special Tests & Provisions TYPE OF FINDING: Significant deficiency KNOWN QUESTIONED COSTS: None LIKELY QUESTIONED COSTS: None CRITERIA: For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. [24 CFR sections 982.158(d) and 982.404] CONDITION: Seven of eight failed inspections tested did not have the HQS deficiency corrected within 30 calendar days and no evidence of a PHA-approved extension was maintained. In one instance HAP was abated 104 days after the HQS failure, and in one instance the tenant moved out 139 days after the failed inspection. HAPs were not abated for any other failure sampled. CAUSE: Policies and procedures are not followed to ensure that PHA approved extensions and other communications regarding HQS inspections are maintained in the tenant file. EFFECT: Tenants could be living in housing that does not meet the minimum quality standards CONTEXT: The Authority averaged 575 vouchers per month. Of the 575, 84 units had failed inspections. 10% of the failures, or 8 units, were selected for testing. RECOMMENDATION: We recommend that copies of both the failed inspection and re-inspection be maintained in the tenant file, as well as PHA-approved extensions and other communications with landlords regarding HQS inspections. HAPs should be abated for failed inspections that have not had the HQS deficiency corrected in the allowed time. RESPONSE: Sanford Housing will review the internal controls over the tracking and reporting of failed inspections and make necessary changes. For any units that fail an inspection, the Housing Authority will look to set up a re-inspection date at the time of failure.
RESPONSE: Sanford Housing will review the internal controls over the tracking and reporting of failed inspections and make necessary changes. For any units that fail an inspection, the Housing Authority will look to set up a re-inspection date at the time of failure.
FAC accepted this audit on December 16, 2018 — management decision was due June 16, 2019.
FAC accepted this audit on October 23, 2017 — management decision was due April 23, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on December 4, 2016 — management decision was due June 4, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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