EIN: 046002543
UEI: X9FJY49ALM29
Audited by: CBIZ CPAS P.C.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 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 (83 days ago).
What is a management decision? →FAC accepted this audit on November 14, 2024 — management decision was due May 14, 2025.
FAC accepted this audit on December 22, 2023 — management decision was due June 22, 2024.
FAC accepted this audit on December 29, 2022 — management decision was due June 29, 2023.
2022-002 ? INTERNAL CONTROL OVER FINANCIAL REPORTING MATERIAL WEAKNESS/MATERIAL NONCOMPLIANCE CRITERIA Filing of financial reports. (1) For entities listed in paragraphs (a)(1) and (2) of this section, the financial information to be submitted to HUD in accordance with paragraph (b) of this section, must be submitted annually, no later than 60 days after the end of the fiscal year of the reporting period, and as otherwise provided by law (for public housing agencies, see also 24 CFR 903.33). (24 CFR 5.801(c)) CRITERIA The unaudited FDS was required to be submitted to HUD by July 15th, 2022, which includes HUD?s 15 day grace period. The Authority submitted the FDS on November 18th, 2022. CAUSE Due to a miscommunication between the Authority staff and fee accountant, the unaudited FDS report was not submitted timely. EFFECT Failure to submit information timely hinders HUD?s ability to monitor and make decisions about the programs.QUESTIONED COSTS None identified. CONTEXT All PHA?s that administer Public and Indian Housing and Capital Fund Programs are required to prepare and submit an unaudited FDS to HUD within 75 days of the end of its fiscal year. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority review their year end closing process to ensure that adequate procedures are in place to ensure financial reports are submitted timely.
Show full finding ▾Hide full finding ▴2022-002 ? INTERNAL CONTROL OVER FINANCIAL REPORTING MATERIAL WEAKNESS/MATERIAL NONCOMPLIANCE CRITERIA Filing of financial reports. (1) For entities listed in paragraphs (a)(1) and (2) of this section, the financial information to be submitted to HUD in accordance with paragraph (b) of this section, must be submitted annually, no later than 60 days after the end of the fiscal year of the reporting period, and as otherwise provided by law (for public housing agencies, see also 24 CFR 903.33). (24 CFR 5.801(c)) CRITERIA The unaudited FDS was required to be submitted to HUD by July 15th, 2022, which includes HUD?s 15 day grace period. The Authority submitted the FDS on November 18th, 2022. CAUSE Due to a miscommunication between the Authority staff and fee accountant, the unaudited FDS report was not submitted timely. EFFECT Failure to submit information timely hinders HUD?s ability to monitor and make decisions about the programs.QUESTIONED COSTS None identified. CONTEXT All PHA?s that administer Public and Indian Housing and Capital Fund Programs are required to prepare and submit an unaudited FDS to HUD within 75 days of the end of its fiscal year. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority review their year end closing process to ensure that adequate procedures are in place to ensure financial reports are submitted timely.
INTRODUCTION: The last three years have been challenging to the FRHA on many fronts. There were vacancies in several key executive management positions, the Executive Director abruptly retired, and particularly the Director of Finance position had seen three people serve in that role. There was also the COVID-19 pandemic, where key staff people were absent, or working remotely as labor laws were relaxed. Emergency Contracts were issued with many of the formal bidding policies and procedures being forgiven, making it more difficult on internal controls over financial reporting. REMEDY: Stability has been restored with the hiring of a new Executive Director and Deputy Executive Director along with the Director of Finance position. The FRHA is working closely with HUD and DHCD officials, in setting up automated reminders of all Financial Reporting Deliverables to all key personnel. The Executive Director is also meeting bi-monthly with all FRHA Financial team members to review monthly financial requirements. The Executive Director is further forging a stronger professional relationship with the FRHA Fee Accountants and Auditors to establish better communication on all Financial Controls.
FAC accepted this audit on April 20, 2022 — management decision was due October 20, 2022.
FAC accepted this audit on December 29, 2020 — management decision was due June 29, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 25, 2018 — management decision was due May 25, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on November 14, 2017 — management decision was due May 14, 2018.
FAC accepted this audit on December 12, 2016 — management decision was due June 12, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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