EIN: 046003798
UEI: PCMJF9A6KQJ1
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 November 20, 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 May 20, 2026 (104 days ago).
What is a management decision? →FAC accepted this audit on November 6, 2024 — management decision was due May 6, 2025.
FAC accepted this audit on December 22, 2023 — management decision was due June 22, 2024.
FAC accepted this audit on December 21, 2022 — management decision was due June 21, 2023.
FAC accepted this audit on January 11, 2022 — management decision was due July 11, 2022.
FAC accepted this audit on December 27, 2020 — management decision was due June 27, 2021.
2020-001 ? Procurement, Suspension, and Debarment U.S. Department of Housing and Urban Development CFDA #: 14.850 ? Public and Indian Housing Program Significant deficiency CRITERIA The Chief Purchasing Officer (CPO) or its designee shall keep on file a consolidated supply/bid list for all bids received for future relevant solicitations. For the procurement of supplies and services estimated to cost between $10,000 to $50,000, the CPO or its designee shall solicit written price quotations from no fewer than three vendors using a prepared written description for the particular procurement. The CPO shall award the contract to the responsible bidder offering the needed quality of supply or service at the lowest quotation. (RHA Procurement Policy Section III) CONDITION As part of our audit, we examined a sample of seven vendors used for goods and services during fiscal year 2020. As a result of our procedures, we noted 3 instances in which the Authority did not follow its policy for purchases exceeding $10,000. CAUSE The Authority?s system of internal controls over procurement was not effective at identifying the need for competitive procurement in instances where frequently recurring transactions resulted in aggregate purchases in excess of competitive procurement thresholds EFFECT The Authority has not ensured that it is receiving the most competitive prices or rates for services that have been procured, which may have resulted in unnecessary additional costs to the Authority. QUESTIONED COSTS We have identified likely questioned costs for purchases which were not competitively procured and indirectly charged to the Public and Indian Housing Program of $37,953. CONTEXT We selected a sample of five vendors used by the Authority during the year representing aggregate expenditures of $312,277. The Authority utilized approximately 70 vendors whose aggregate expenditures exceeded $10,000. Our sample was not a statistically valid sample. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority make the following improvements to internal controls over procurement: ? Periodically review expenditures for frequently recurring transactions with vendors that could exceed the competitive procurement thresholds. ? Periodically compare the contract register against frequently used vendors. ? Solicit bids and competitively procure contracts for services and materials frequently used. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2020-001 ? Procurement, Suspension, and Debarment U.S. Department of Housing and Urban Development CFDA #: 14.850 ? Public and Indian Housing Program Significant deficiency CRITERIA The Chief Purchasing Officer (CPO) or its designee shall keep on file a consolidated supply/bid list for all bids received for future relevant solicitations. For the procurement of supplies and services estimated to cost between $10,000 to $50,000, the CPO or its designee shall solicit written price quotations from no fewer than three vendors using a prepared written description for the particular procurement. The CPO shall award the contract to the responsible bidder offering the needed quality of supply or service at the lowest quotation. (RHA Procurement Policy Section III) CONDITION As part of our audit, we examined a sample of seven vendors used for goods and services during fiscal year 2020. As a result of our procedures, we noted 3 instances in which the Authority did not follow its policy for purchases exceeding $10,000. CAUSE The Authority?s system of internal controls over procurement was not effective at identifying the need for competitive procurement in instances where frequently recurring transactions resulted in aggregate purchases in excess of competitive procurement thresholds EFFECT The Authority has not ensured that it is receiving the most competitive prices or rates for services that have been procured, which may have resulted in unnecessary additional costs to the Authority. QUESTIONED COSTS We have identified likely questioned costs for purchases which were not competitively procured and indirectly charged to the Public and Indian Housing Program of $37,953. CONTEXT We selected a sample of five vendors used by the Authority during the year representing aggregate expenditures of $312,277. The Authority utilized approximately 70 vendors whose aggregate expenditures exceeded $10,000. Our sample was not a statistically valid sample. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority make the following improvements to internal controls over procurement: ? Periodically review expenditures for frequently recurring transactions with vendors that could exceed the competitive procurement thresholds. ? Periodically compare the contract register against frequently used vendors. ? Solicit bids and competitively procure contracts for services and materials frequently used. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Finding 2020-001 ? Procurement, Suspension, and Debarment Planned Implementation Date of Corrective Action ? 12/1/2020 Person responsible for Corrective Action ? Patricia Duffy, Deputy Director Dean Harris, Director of Maintenance RHA is currently in the process of reviewing all vendor files. The maintenance department employees will be re-trained on purchasing supplies. All supply orders will be reviewed/approved by the Director of Maintenance. All orders must be accompanied with a purchase order and documentation supporting said purchase. The Deputy Director will oversee the ordering process to ensure the procurement policy is being followed and will review purchase report monthly to ensure purchases do not exceed procurement thresholds. Service needs will be approved by the Deputy Director to ensure proper procurement procedure is followed.
2020-002 ? Eligibility U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Housing Voucher Cluster Significant deficiency CRITERIA For both family income examinations and reexamination, obtain and document in the family file third-party verification of (1) reported family annual income (2) the value of assets (Expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR Section 982.516). Determine income eligibility and calculate the tenant?s rent payment using the documentation from third-party verification in accordance with 24 CFR Part 5 subpart F (24 CFR section 5.601 et seq.) (24CFR sections 982.201, 982.515, 982.516). CONDITION As a result of our procedures, we noted the following: ? Two instances in which third-party verification of income was obtained, however it was not reported on HUD 50058 Family Report or used in the calculation of tenant rent and housing assistance payment. ? One instance of child care expenses not agreeing to third-party verifications in the family file. ? One instance in which a full time student deduction was given for two household members without third party verification in the file. ? One instance of HUD-9886 Authorization for the release of Information was not signed by any household member. CAUSE The Authority?s system of internal controls over the participant recertification process was not sufficient to meet the requirements established by HUD. EFFECT Redetermination of tenant?s rent and the housing assistance payment was not performed in accordance with HUD regulations. As a result, tenants may have paid more or less in rent than they should have paid. QUESTIONED COSTS None Noted CONTEXT We selected a sample of 25 participants from a population of 425 participants. Our sample was not a statistically valid sample. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority: ? Develop and implement a quality control review of recertifications ? Develop and implement a recertification checklist to accompany the family file to ensure all required documentation is obtained. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2020-002 ? Eligibility U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Housing Voucher Cluster Significant deficiency CRITERIA For both family income examinations and reexamination, obtain and document in the family file third-party verification of (1) reported family annual income (2) the value of assets (Expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR Section 982.516). Determine income eligibility and calculate the tenant?s rent payment using the documentation from third-party verification in accordance with 24 CFR Part 5 subpart F (24 CFR section 5.601 et seq.) (24CFR sections 982.201, 982.515, 982.516). CONDITION As a result of our procedures, we noted the following: ? Two instances in which third-party verification of income was obtained, however it was not reported on HUD 50058 Family Report or used in the calculation of tenant rent and housing assistance payment. ? One instance of child care expenses not agreeing to third-party verifications in the family file. ? One instance in which a full time student deduction was given for two household members without third party verification in the file. ? One instance of HUD-9886 Authorization for the release of Information was not signed by any household member. CAUSE The Authority?s system of internal controls over the participant recertification process was not sufficient to meet the requirements established by HUD. EFFECT Redetermination of tenant?s rent and the housing assistance payment was not performed in accordance with HUD regulations. As a result, tenants may have paid more or less in rent than they should have paid. QUESTIONED COSTS None Noted CONTEXT We selected a sample of 25 participants from a population of 425 participants. Our sample was not a statistically valid sample. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority: ? Develop and implement a quality control review of recertifications ? Develop and implement a recertification checklist to accompany the family file to ensure all required documentation is obtained. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
2020-002 Eligibility Planned Implementation Date of Corrective Action ? 01/1/2020 Person responsible for Corrective Action ? Patricia Duffy, Deputy Director Joan Ambrosino, Section 8 Manager RHA is in the process of restructuring the Section 8 department. While reviewing the deficiencies noted in the audit report, we discovered that one employee was responsible for the inaccuracies. As a result, annual and interim re-exams will no longer be performed by that employee, said employee will focus on the FSS program specifically enrollment, compliance and the home-buyers program.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 20, 2018 — management decision was due June 20, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.
FAC accepted this audit on December 21, 2016 — management decision was due June 21, 2017.
GSA_MIGRATION
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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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