EIN: 042424958
UEI: QEV5XCAKBP23
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 19, 2019. 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 May 19, 2020 (2286 days ago).
What is a management decision? →2019-001 ? Eligibility ? Rent Calculation U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Section 8 Housing Choice Vouchers Material Weakness/Material Noncompliance CRITERIA Under HUD regulation 24 CFR 5.659 (d) (3), 24 CFR 982.516 (a) (2), and 24 CFR 960.259 (c) (1) the PHA must obtain and document in the tenant file third party verification of the following factors, or must document in the tenant file why third party verification was not available in regards to: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income. When gathering verification materials, a PHA must adhere to the hierarchy of verification materials and collection techniques stipulated by HUD (Notice PIH 2010-19 (HA)). The payment standard amounts on the PHA schedule are used to calculate the monthly housing assistance payment for a family. Irrespective of any increase or decrease in the payment standard amount, if the family unit size increases or decreases during the HAP contract term, the new family unit size must be used to determine the payment standard amount for the family beginning at the family?s first regular reexamination following the change in family unit size (24 CFR 982.503 and 982.505 (c) (5)). CONDITION The Firm examined a sample of tenant recertifications for the Housing Choice Voucher Program participants and tested for various program compliance requirements, including eligibility and other special tests and provisions. Of the recertifications tested, we documented the following exceptions: ? 1 instance of incorrect income verification ? 1 instance of incorrect reporting on form 50058 ? 1 instance of unsigned 9886 Release of Information form ? 2 instances of missing or incorrect Utility Allowance breakdown calculations ? Missing EIVs for new admissions CAUSE The Authority did not have proper controls in place over compliance to identify noted deficiencies prior to determining program participant eligibility or rent calculation. EFFECT The Authority cannot reasonably ensure the proper calculation of rent, resulting in a potential for an undue burden upon participant families. QUESTIONED COSTS None identified. CONTEXT We selected a sample of 10 from a population of 94. We tested expenditures of approximately $110,000 and total expenditures subject to testing were $1,183,244. This was not a statistically valid sample. REPEAT FINDING Not a repeat finding RECOMMENDATION We recommend that the Authority continue to evaluate and monitor its system of internal controls and identify areas for improvement as needed, as would be expected in the normal course of business. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-001 ? Eligibility ? Rent Calculation U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Section 8 Housing Choice Vouchers Material Weakness/Material Noncompliance CRITERIA Under HUD regulation 24 CFR 5.659 (d) (3), 24 CFR 982.516 (a) (2), and 24 CFR 960.259 (c) (1) the PHA must obtain and document in the tenant file third party verification of the following factors, or must document in the tenant file why third party verification was not available in regards to: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income. When gathering verification materials, a PHA must adhere to the hierarchy of verification materials and collection techniques stipulated by HUD (Notice PIH 2010-19 (HA)). The payment standard amounts on the PHA schedule are used to calculate the monthly housing assistance payment for a family. Irrespective of any increase or decrease in the payment standard amount, if the family unit size increases or decreases during the HAP contract term, the new family unit size must be used to determine the payment standard amount for the family beginning at the family?s first regular reexamination following the change in family unit size (24 CFR 982.503 and 982.505 (c) (5)). CONDITION The Firm examined a sample of tenant recertifications for the Housing Choice Voucher Program participants and tested for various program compliance requirements, including eligibility and other special tests and provisions. Of the recertifications tested, we documented the following exceptions: ? 1 instance of incorrect income verification ? 1 instance of incorrect reporting on form 50058 ? 1 instance of unsigned 9886 Release of Information form ? 2 instances of missing or incorrect Utility Allowance breakdown calculations ? Missing EIVs for new admissions CAUSE The Authority did not have proper controls in place over compliance to identify noted deficiencies prior to determining program participant eligibility or rent calculation. EFFECT The Authority cannot reasonably ensure the proper calculation of rent, resulting in a potential for an undue burden upon participant families. QUESTIONED COSTS None identified. CONTEXT We selected a sample of 10 from a population of 94. We tested expenditures of approximately $110,000 and total expenditures subject to testing were $1,183,244. This was not a statistically valid sample. REPEAT FINDING Not a repeat finding RECOMMENDATION We recommend that the Authority continue to evaluate and monitor its system of internal controls and identify areas for improvement as needed, as would be expected in the normal course of business. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
The Section 8 Coordinator at the EHA was hired during the 3rd quarter of 2017. This employee has attended a variety of training sessions through outside sources in the areas of rent calculations, EIV and overall program administration. During the time this employee has been with the EHA, the main focus areas were as follows: 1. Obtain proper training on administration of the Voucher program; 2. Correct errors and deficiencies from the previous Section 8 Coordinator; and 3. Complete the transition to a new system and vendor for completing HQS inspections and Reasonable Rent Determinations. While there has been a significant improvement in the administration of this program since the new Section 8 Coordinator joined the EHA, the EHA recognizes that there are still some areas that need additional improvement and support. These errors identified in the FY 2019 audit were also identified by the EHA during the FY 2019 SEMAP review conducted in March-April 2019. As a result, the EHA has already taken the following corrective actions: ? The EHA's Quality Control (QC) reviewer reviewed the files containing errors with the Section 8 Coordinator upon completion of the SEMAP review. The Section 8 Coordinator made the appropriate corrections to these files, obtained any missing documentation and processed interim adjustments, where necessary. ? The QC reviewer provided one-on-one training to the Section 8 Coordinator in the areas where deficiencies were identified. ? The EHA is in the process of developing a new set of file and process checklists to be used for actions completed by the Section 8 Coordinator. Both the Section 8 Coordinator and a clerical staff person at the EHA are reviewing all files for completeness and obtaining any additional documentation needed. ? The frequency of QC reviews has been increased. Upon completion of each QC review, the EHA's QC reviewer conducts one-on-one training sessions with the Section 8 Coordinator to review any areas of needed improvement resulting from the QC reviews. During these interactive training sessions, EHA staff corrects any errors found within the files and receives training on how to integrate proper procedures into daily and periodic work processes, as needed. The Section 8 Coordinator will also be completing additional EIV refresher training during Quarter 1 of CY 2020. The EHA will continue the frequency of QC file review activities during the remainder of FY 2020 and into FY 2021. The frequency of these activities will be adjusted wherever necessary.
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