EIN: 046002769
UEI: FELDVXYBJUA1
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 December 22, 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 22, 2026 (68 days ago).
What is a management decision? →FAC accepted this audit on October 15, 2024 — management decision was due April 15, 2025.
FAC accepted this audit on December 19, 2023 — management decision was due June 19, 2024.
FAC accepted this audit on December 21, 2022 — management decision was due June 21, 2023.
FAC accepted this audit on January 5, 2022 — management decision was due July 5, 2022.
FAC accepted this audit on December 7, 2020 — management decision was due June 7, 2021.
FAC accepted this audit on January 22, 2020 — management decision was due July 22, 2020.
2018-001 - Performance Reporting: SEMAP Certification U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Section 8 Housing Choice Voucher Program Significant Deficiency CRITERIA 24 CFR ? 985 CONDITION As part of our audit, we examined the supporting documentation for the Authority?s SEMAP assessment. As a result of our procedures, we identified that the Authority did not adequately define and document the universe from which the quality control samples were selected and did not adequately document the results of the assessment. CAUSE The Authority does not have the necessary internal controls over compliance with 24 CFR part 985. EFFECT The Authority incorrectly conducted the SEMAP certification and potentially incorrectly reported the performance rating. QUESTIONED COSTS None identified. CONTEXT The Authority conducts the SEMAP assessment on an annual basis. REPEAT FINDING Not a repeat finding. RECOMMENDATION The Authority should develop and establish an internal system to document compliance with 24 CFR Part 985. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2018-001 - Performance Reporting: SEMAP Certification U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Section 8 Housing Choice Voucher Program Significant Deficiency CRITERIA 24 CFR ? 985 CONDITION As part of our audit, we examined the supporting documentation for the Authority?s SEMAP assessment. As a result of our procedures, we identified that the Authority did not adequately define and document the universe from which the quality control samples were selected and did not adequately document the results of the assessment. CAUSE The Authority does not have the necessary internal controls over compliance with 24 CFR part 985. EFFECT The Authority incorrectly conducted the SEMAP certification and potentially incorrectly reported the performance rating. QUESTIONED COSTS None identified. CONTEXT The Authority conducts the SEMAP assessment on an annual basis. REPEAT FINDING Not a repeat finding. RECOMMENDATION The Authority should develop and establish an internal system to document compliance with 24 CFR Part 985. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
2018-001 - Performance Reporting: SEMAP Certification Auditee?s Response and Planned Corrective Action The Greenfield Housing Authority (GHA) will review a minimum sample size (14) for quality control based on Housing Choice Voucher Guidelines. GHA will make a random, unbiased selection of tenant files for quality control on a monthly basis to monitor compliance with all sections of SEMAP indicators. GHA is a member of the Go Section 8 Centralized waiting list for Housing Choice Voucher Program applicants. GHA will continue to select applicants from the waiting list based on our tenant selection priority and preferences. GHA will maintain a spreadsheet to document all tenant selection preference and priorities have followed. GHA is a member of the Go Section 8 Rent Reasonableness. GHA will use this system to determine and document that each units rent to the owner is reasonable based on current rents for comparable unassisted units at (1) the time of initial lease up, (2) before any increase in rent to owner and/or (3) the HAP contract anniversary if the is a 5% decrease in the published FMR in effect 60 days prior to the HAP contract anniversary. The documentation for this will be maintained in all tenant file. GHA will maintain all documentation of all units re-inspected for HQS control. GHA will maintain all documentation of all units selected for HQS Enforcement for any life threatening HQS deficiencies that were corrected within 24 hours of the inspection and all other deficiencies are corrected within 30 calendar days. GHA will maintain a spreadsheet identifying all files that were selected for review and identify all required indicators. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Daniel Finn, Executive Director
2018-002 ? Special Tests and Provisions ? Housing Quality Standards Enforcement U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Section 8 Housing Choice Voucher Program Material Weakness CRITERIA 24 CFR 982, Subpart I ? Dwelling Unit: HQS Standards CONDITION As a part of our audit procedures, we reviewed the Housing Quality Standards (HQS) inspection documents which include failures and corresponding re-inspections. During our review, we identified 9 HQS failures where the failure was not corrected and re-inspected within the required 30 day timeframe. Additionally, per the Authority?s HCV Administrative Plan, any HQS failures that are considered life-threatening must be corrected and re-inspected within a 24 hour timeframe. Of the 9 HQS failures identified above, 7 of the 9 HQS failures should have been treated as 24 hour emergencies but were treated as 30 day HQS failures. CAUSE The Authority does not have controls in place to ensure that 24 hour life-threatening failures are treated as such as well as controls in place to ensure that 30 day HQS failures are corrected and re-inspected within the required 30 day timeframe. EFFECT There may be HQS failures considered life-threatening which are not being corrected within the 24 hour timeframe as well as 30 day failures which might not be corrected within the 30 day timeframe. QUESTIONED COSTS None identified. CONTEXT We selected a sample of 25 from a population of 526, this was not a statistically valid sample. We examined a sample of tenant files for the program and tested for various program compliance requirements, including Housing Quality Standards, the Authority is required to perform an HQS inspection upon initial lease up and again annually to ensure the housing units continue to meet the Housing Quality Standards through the tenancy of the HCV participant?s family. REPEAT FINDING Not a repeat finding. RECOMMENDATION The Authority should develop an action plan to ensure that all inspections are conducted on a timely basis and address life-threatening failures within 24 hours in accordance with their HCV Administrative Plan. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2018-002 ? Special Tests and Provisions ? Housing Quality Standards Enforcement U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Section 8 Housing Choice Voucher Program Material Weakness CRITERIA 24 CFR 982, Subpart I ? Dwelling Unit: HQS Standards CONDITION As a part of our audit procedures, we reviewed the Housing Quality Standards (HQS) inspection documents which include failures and corresponding re-inspections. During our review, we identified 9 HQS failures where the failure was not corrected and re-inspected within the required 30 day timeframe. Additionally, per the Authority?s HCV Administrative Plan, any HQS failures that are considered life-threatening must be corrected and re-inspected within a 24 hour timeframe. Of the 9 HQS failures identified above, 7 of the 9 HQS failures should have been treated as 24 hour emergencies but were treated as 30 day HQS failures. CAUSE The Authority does not have controls in place to ensure that 24 hour life-threatening failures are treated as such as well as controls in place to ensure that 30 day HQS failures are corrected and re-inspected within the required 30 day timeframe. EFFECT There may be HQS failures considered life-threatening which are not being corrected within the 24 hour timeframe as well as 30 day failures which might not be corrected within the 30 day timeframe. QUESTIONED COSTS None identified. CONTEXT We selected a sample of 25 from a population of 526, this was not a statistically valid sample. We examined a sample of tenant files for the program and tested for various program compliance requirements, including Housing Quality Standards, the Authority is required to perform an HQS inspection upon initial lease up and again annually to ensure the housing units continue to meet the Housing Quality Standards through the tenancy of the HCV participant?s family. REPEAT FINDING Not a repeat finding. RECOMMENDATION The Authority should develop an action plan to ensure that all inspections are conducted on a timely basis and address life-threatening failures within 24 hours in accordance with their HCV Administrative Plan. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
2018-002 - Special Tests and Provisions ? Housing Quality Standards Enforcement Auditee?s Response and Planned Corrective Action The GHA will meet with our Inspector from HAIG LLC immediately to begin to make revisions to our HQS inspection program requirements. All 24-hour life-threatening deficiencies will be immediately reported to GHA upon completion of that unit inspection. We will immediately begin to start the 24-hour process to correct the deficiencies. GHA will contact the landlord and tenant to notify them that these deficiencies need to be corrected within 24 hours or the GHA will start the abatement process continuing until the deficiency is corrected. The GHA staff will document on the inspection report details regarding who we spoke with, along with date and time and when we will be out to re-inspect these emergency issues. GHA will, within 24 hours of any life threatening HQS deficiencies, either re-inspect or verify by phone calls to both the landlord and the tenant the deficiency has been corrected. The GHA will be making changes to the initial and follow up inspection letters to both the landlord and tenant explaining how and when the abatement process will be implemented for failed 24 hour and 30-day inspection violations. The GHA will make adjustments to its inspection scheduling to accommodate a follow up inspection to occur within the 30-day period for other deficiencies. The GHA will begin the abatement process immediately following any non-compliance with a 24 hour or 30-day inspection violation. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Daniel Finn ? Executive Director
FAC accepted this audit on December 13, 2018 — management decision was due June 13, 2019.
FAC accepted this audit on November 29, 2017 — management decision was due May 29, 2018.
FAC accepted this audit on December 15, 2016 — management decision was due June 15, 2017.
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