EIN: 042317224
UEI: R9KHF7FGKK65
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 24, 2021. 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 August 24, 2021 (1828 days ago).
What is a management decision? →2020-001 ? Eligibility U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Section 8 Housing Choice Voucher Program Other Matters/Significant Deficiency CRITERIA 24 CFR ? 5.609 - Annual income CONDITION The following issues were identified: ? Two (2) instances of incorrect calculation of wages income ? Two (2) instances of the incorrect payment standard used in the rent calculation CAUSE The Authority was unaware that the way they were annualizing tenant?s wage income is not consistent with the regulations set by HUD. The payment standard issue is related to the Authority using the incorrect payment standard for a tenant living in a town outside of Concord. EFFECT The Authority is potentially calculating tenant?s rent and housing assistance payment amounts incorrectly. QUESTIONED COSTS No questioned costs identified. CONTEXT We selected a sample of nine (9) tenants from a population of eighty-three (83). This was not a statistically valid sample. RECOMMENDATION The Authority should calculate wages income by collecting recent and current consecutive paystubs and annualize the income based on recent income. The Authority should also ensure they are using the correct payment standard when they are leasing tenants in other cities/towns.
Show full finding ▾Hide full finding ▴2020-001 ? Eligibility U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Section 8 Housing Choice Voucher Program Other Matters/Significant Deficiency CRITERIA 24 CFR ? 5.609 - Annual income CONDITION The following issues were identified: ? Two (2) instances of incorrect calculation of wages income ? Two (2) instances of the incorrect payment standard used in the rent calculation CAUSE The Authority was unaware that the way they were annualizing tenant?s wage income is not consistent with the regulations set by HUD. The payment standard issue is related to the Authority using the incorrect payment standard for a tenant living in a town outside of Concord. EFFECT The Authority is potentially calculating tenant?s rent and housing assistance payment amounts incorrectly. QUESTIONED COSTS No questioned costs identified. CONTEXT We selected a sample of nine (9) tenants from a population of eighty-three (83). This was not a statistically valid sample. RECOMMENDATION The Authority should calculate wages income by collecting recent and current consecutive paystubs and annualize the income based on recent income. The Authority should also ensure they are using the correct payment standard when they are leasing tenants in other cities/towns.
2020-001 ? Eligibility Auditee?s Response and Planned Corrective Action Incorrect Calculation of Income The CHA will continue to make every effort to collect consecutive paychecks in order to calculate annual income consistent with HUD regulations. In addition, the Program Coordinator will attend another rent calculation workshop on 2/25/2021 as a refresher. Incorrect Payment Standard One PS was calculated incorrectly by $1 and was a clerical error. The other PS was in a town where the PS was already at 115%. This was for a reasonable accommodation and an oversight by the CHA using the PS and not the FMR to calculate. The CHA will be more conscientious going forward. Planned Implementation Date of Corrective Action: Immediate Person Responsible for Corrective Action: Marianne Nelson, Executive Director (978) 369-8435
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