EIN: 042480126
UEI: EL16TD8DTDE3
Audited by: CBIZ CPAS P.C.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. 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 October 1, 2026 (33 days from today).
What is a management decision? →FAC accepted this audit on April 9, 2025 — management decision was due October 9, 2025.
FAC accepted this audit on April 9, 2025 — management decision was due October 9, 2025.
2023-002 – REPORTING MATERIAL WEAKNESS/NONCOMPLIANCE U.S. Department of Housing and Urban Development CFDA #:14.879 – Housing Voucher Cluster CRITERIA Financial Reports (0MB No. 2535-0107) - Financial Assessment Sub- system, FASS-PH. The Uniform Financial Reporting Standards (24 CFR section 5.801) require PHAs to submit timely GAAP-based unaudited and audited financial information electronically to HUD. The FASS-PH system is one of HUD's main monitoring and oversight systems for the HCVP. CONDITION The audited FDS was required to be submitted to HUD by March 31, 2024. CAUSE The Authority’s internal control processes were not sufficient to ensure the timely filing of the unaudited FDS. EFFECT As a result of not submitting the FDS timely, HUD was limited in its ability to conduct monitoring and oversight of federal programs. QUESTIONED COSTS None identified. ONTEXT The Authority submits the unaudited FDS annually. Our testing of the reporting requirement was limited to the single occurrence of the annual filing. REPEAT FINDING See Summary Schedule of Prior Audit Findings. RECOMMENDATION We recommend that the Authority ensure its year-end closing process is sufficient to allow for the timely filing of the unaudited FDS. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2023-002 – REPORTING MATERIAL WEAKNESS/NONCOMPLIANCE U.S. Department of Housing and Urban Development CFDA #:14.879 – Housing Voucher Cluster CRITERIA Financial Reports (0MB No. 2535-0107) - Financial Assessment Sub- system, FASS-PH. The Uniform Financial Reporting Standards (24 CFR section 5.801) require PHAs to submit timely GAAP-based unaudited and audited financial information electronically to HUD. The FASS-PH system is one of HUD's main monitoring and oversight systems for the HCVP. CONDITION The audited FDS was required to be submitted to HUD by March 31, 2024. CAUSE The Authority’s internal control processes were not sufficient to ensure the timely filing of the unaudited FDS. EFFECT As a result of not submitting the FDS timely, HUD was limited in its ability to conduct monitoring and oversight of federal programs. QUESTIONED COSTS None identified. ONTEXT The Authority submits the unaudited FDS annually. Our testing of the reporting requirement was limited to the single occurrence of the annual filing. REPEAT FINDING See Summary Schedule of Prior Audit Findings. RECOMMENDATION We recommend that the Authority ensure its year-end closing process is sufficient to allow for the timely filing of the unaudited FDS. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
2023-002 - Reporting Auditee’s Response and Planned Corrective Action The Authority is now under the management of the Quincy Housing Authority and all controls and processes have been updated to account for the needs of the Holbrook Housing Authority, including internal controls over financial reporting, documentation retention, and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2024 Person Responsible for Corrective Action: James Marathas, Executive Director
2022-003
FAC accepted this audit on April 9, 2025 — management decision was due October 9, 2025.
2022-002 – INTERNAL CONTROL OVER COMPLIANCE MATERIAL WEAKNESS CRITERIA Per Uniform Guidance (2 CFR Part 200.302), the grantee must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the grantee is managing the Federal award in compliance with statutes, regulations, and the terms and conditions of the Federal award. CONDITION The Authority did not maintain proper supporting documentation of program expenses, and proper authorization of expenses could not be determined. CAUSE The Authority did not have proper controls over certain the Housing Choice Voucher program expenses. EFFECT This deficiency in internal controls resulted in unsupported transactions. QUESTIONED COSTS Likely questioned costs are estimated to be less than $25,000. CONTEXT We reviewed the Authority’s internal controls over compliance with federal awards. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend the Authority’s management review its internal control practices and ensure proper program authorization of program expenses. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2022-002 – INTERNAL CONTROL OVER COMPLIANCE MATERIAL WEAKNESS CRITERIA Per Uniform Guidance (2 CFR Part 200.302), the grantee must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the grantee is managing the Federal award in compliance with statutes, regulations, and the terms and conditions of the Federal award. CONDITION The Authority did not maintain proper supporting documentation of program expenses, and proper authorization of expenses could not be determined. CAUSE The Authority did not have proper controls over certain the Housing Choice Voucher program expenses. EFFECT This deficiency in internal controls resulted in unsupported transactions. QUESTIONED COSTS Likely questioned costs are estimated to be less than $25,000. CONTEXT We reviewed the Authority’s internal controls over compliance with federal awards. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend the Authority’s management review its internal control practices and ensure proper program authorization of program expenses. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
2022-002 – Internal Control Over Compliance Auditee’s Response and Planned Corrective Action The Authority is now under the management of the Quincy Housing Authority and all controls and processes have been updated to account for the needs of the Holbrook Housing Authority, including internal controls over financial reporting, documentation retention, and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2024 Person Responsible for Corrective Action: James Marathas, Executive Director
2022-003 –REPORTING MATERIAL WEAKNESS/NONCOMPLIANCE U.S. Department of Housing and Urban Development CFDA #:14.879 – Housing Voucher Cluster CRITERIA Financial Reports (0MB No. 2535-0107) - Financial Assessment Sub- system, FASS-PH. The Uniform Financial Reporting Standards (24 CFR section 5.801) require PHAs to submit timely GAAP-based unaudited and audited financial information electronically to HUD. The FASS- PH system is one of HUD's main monitoring and oversight systems for the HCVP. CONDITION The audited FDS was required to be submitted to HUD by March 31, 2023. CAUSE The Authority’s internal control processes were not sufficient to ensure the timely filing of the unaudited FDS. EFFECT As a result of not submitting the FDS timely, HUD was limited in its ability to conduct monitoring and oversight of federal programs. QUESTIONED COSTS None identified. CONTEXT The Authority submits the unaudited FDS annually. Our testing of the reporting requirement was limited to the single occurrence of the annual filing. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority ensure its year-end closing process is sufficient to allow for the timely filing of the unaudited FDS. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2022-003 –REPORTING MATERIAL WEAKNESS/NONCOMPLIANCE U.S. Department of Housing and Urban Development CFDA #:14.879 – Housing Voucher Cluster CRITERIA Financial Reports (0MB No. 2535-0107) - Financial Assessment Sub- system, FASS-PH. The Uniform Financial Reporting Standards (24 CFR section 5.801) require PHAs to submit timely GAAP-based unaudited and audited financial information electronically to HUD. The FASS- PH system is one of HUD's main monitoring and oversight systems for the HCVP. CONDITION The audited FDS was required to be submitted to HUD by March 31, 2023. CAUSE The Authority’s internal control processes were not sufficient to ensure the timely filing of the unaudited FDS. EFFECT As a result of not submitting the FDS timely, HUD was limited in its ability to conduct monitoring and oversight of federal programs. QUESTIONED COSTS None identified. CONTEXT The Authority submits the unaudited FDS annually. Our testing of the reporting requirement was limited to the single occurrence of the annual filing. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority ensure its year-end closing process is sufficient to allow for the timely filing of the unaudited FDS. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
2022-003 –REPORTING Auditee’s Response and Planned Corrective Action The Authority is now under the management of the Quincy Housing Authority and all controls and processes have been updated to account for the needs of the Holbrook Housing Authority, including internal controls over financial reporting, documentation retention, and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2024 Person Responsible for Corrective Action: James Marathas, Executive Director
FAC accepted this audit on March 31, 2022 — management decision was due October 1, 2022.
2021-002 ? ACTIVITIES ALLOWED OR UNALLOWED Material Weakness/Other Matter U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Housing Voucher Program CRITERIA PHAs may use Housing Choice Voucher and Mainstream Program funds only for HAPs to participating owners, and for associated administrative fees (24 CFR sections 982.151 and 982.152). CONDITION At June 30, 2021, the Housing Voucher Program?s financial statements reflected a net interprogram receivable of $9,260. State programs receiving these funds did not have sufficient cash reserves at June 30, 2021 to repay the Housing Voucher Program. CAUSE The overall financial position of the Authority has limited the availability of cash reserves to cover operating expenses, resulting in the use of federal funds for non-federal purposes. EFFECT The financial position of the Housing Voucher Program is at least temporarily impaired by the use of program funds for non-program purposes. QUESTIONED COSTS None identified. CONTEXT Inter-program advances to a general or revolving fund are allowable on a temporary basis; however, such funds should be used to cover the operating costs of the program or otherwise be available to be repaid to the program.SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED) REPEAT FINDING Not a repeat finding. RECOMMENDATION AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan. SECTION IV ? SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS There were no prior audit findings.
Show full finding ▾Hide full finding ▴2021-002 ? ACTIVITIES ALLOWED OR UNALLOWED Material Weakness/Other Matter U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Housing Voucher Program CRITERIA PHAs may use Housing Choice Voucher and Mainstream Program funds only for HAPs to participating owners, and for associated administrative fees (24 CFR sections 982.151 and 982.152). CONDITION At June 30, 2021, the Housing Voucher Program?s financial statements reflected a net interprogram receivable of $9,260. State programs receiving these funds did not have sufficient cash reserves at June 30, 2021 to repay the Housing Voucher Program. CAUSE The overall financial position of the Authority has limited the availability of cash reserves to cover operating expenses, resulting in the use of federal funds for non-federal purposes. EFFECT The financial position of the Housing Voucher Program is at least temporarily impaired by the use of program funds for non-program purposes. QUESTIONED COSTS None identified. CONTEXT Inter-program advances to a general or revolving fund are allowable on a temporary basis; however, such funds should be used to cover the operating costs of the program or otherwise be available to be repaid to the program.SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED) REPEAT FINDING Not a repeat finding. RECOMMENDATION AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan. SECTION IV ? SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS There were no prior audit findings.
CORRECTIVE ACTION PLAN 2021-001 ? INTERNAL CONTROLS OVER FINANCIAL REPORTING Auditee?s Response and Planned Corrective Action Planned Implementation Date of Corrective Action: Person Responsible for Corrective Action: 2021-002 ? ACTIVITIES ALLOWED OR UNALLOWED Auditee?s Response and Planned Corrective Action Planned Implementation Date of Corrective Action: Person Responsible for Corrective Action:
FAC accepted this audit on April 4, 2021 — management decision was due October 4, 2021.
FAC accepted this audit on March 31, 2020 — management decision was due October 1, 2020.
FAC accepted this audit on February 12, 2019 — management decision was due August 12, 2019.
FAC accepted this audit on February 21, 2018 — management decision was due August 21, 2018.
FAC accepted this audit on March 5, 2017 — management decision was due September 5, 2017.
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