EIN: 046004990
UEI: LZ7ACJV4VKL9
Audited by: CBIZ CPAS P.C.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 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 December 29, 2026 (116 days from today).
What is a management decision? →FAC accepted this audit on June 28, 2025 — management decision was due December 28, 2025.
FAC accepted this audit on June 5, 2024 — management decision was due December 5, 2024.
FAC accepted this audit on June 12, 2023 — management decision was due December 12, 2023.
FAC accepted this audit on May 24, 2022 — management decision was due November 24, 2022.
FAC accepted this audit on July 1, 2021 — management decision was due January 1, 2022.
2020-001 ? Noncompliance: Reporting Other Matters/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.871 ? 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 FASSPH system is one of HUD's main monitoring and oversight systems for the HCVP. CONDITION The unaudited FDS was required to be re-submitted to HUD by March 19, 2021, after the initial submission was rejected. The Authority re-submitted the FDS on March 22, 2021. CAUSE The Authority?s fee accountant was responsible for completing the submission. Neither the fee accountant or the Authority recognized that the deadline passed without the FDS being resubmitted. 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 Repeat of finding 2019-001. RECOMMENDATION We recommend that the Authority improve year-end communication with the fee accountant to ensure that any rejections of the FDS are communicated and corrected in a timely manner. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2020-001 ? Noncompliance: Reporting Other Matters/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.871 ? 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 FASSPH system is one of HUD's main monitoring and oversight systems for the HCVP. CONDITION The unaudited FDS was required to be re-submitted to HUD by March 19, 2021, after the initial submission was rejected. The Authority re-submitted the FDS on March 22, 2021. CAUSE The Authority?s fee accountant was responsible for completing the submission. Neither the fee accountant or the Authority recognized that the deadline passed without the FDS being resubmitted. 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 Repeat of finding 2019-001. RECOMMENDATION We recommend that the Authority improve year-end communication with the fee accountant to ensure that any rejections of the FDS are communicated and corrected in a timely manner. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
2020-001 - Noncompliance: Reporting Other Matters/Significant Deficiency U.S. Depa11ment of Housing and Urban Development CFDA #: 14.871 -Housing Voucher Cluster CRITERIA Financial Repm1s (0MB No. 2535-0107)Financial Assessment Sub- system, FASS-PH. The Uniform Financial Repot1ing 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 ofHUD's main monitoring and oversight systems for the HCVP. CONDITION The unaudited FDS was required to be re-submitted to HUD by March 19, 2021, after the initial submission was rejected. The Authority re-submitted the FDS on March 22, 2021. CAUSE The Authority's fee accountant was responsible for completing the submission. Neither the fee accountant or the Authority recognized that the deadline passed without the FDS being resubmitted. EFFECT As a result of not submitting the FDS timely, HUD was limited in its ability to conduct monitoring and oversight of federal program. Corrective Action Plan: NAHA will work in cooperation with NARA fee accountant to ensme that the unaudited FDS is submitted in a timely manner. I will confirm personally on the date that the submission is due. I will set a reminder on my calendar on an annual basis to prevent this from happening again. NARA expects this corrective action to be completed by 11/30/2021.
2019-001
FAC accepted this audit on September 28, 2020 — management decision was due March 28, 2021.
2019-001 ? Noncompliance: Reporting U.S. Department of Housing and Urban Development CFDA #: 14.871 ? 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 unaudited FDS was required to be submitted to HUD by December 15, 2019, which includes HUD 15 day grace period. The Authority submitted the FDS on January 23, 2020. CAUSE The Authority?s fee accountant was responsible for completing the submission. Neither the fee accountant or the Authority recognized that the deadline passed without the FDS being submitted. 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. SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED) 2019-001 ? Noncompliance: Reporting (Continued) REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority improve year-end communication with the fee accountant to ensure that the unaudited FDS is filed in a timely manner. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-001 ? Noncompliance: Reporting U.S. Department of Housing and Urban Development CFDA #: 14.871 ? 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 unaudited FDS was required to be submitted to HUD by December 15, 2019, which includes HUD 15 day grace period. The Authority submitted the FDS on January 23, 2020. CAUSE The Authority?s fee accountant was responsible for completing the submission. Neither the fee accountant or the Authority recognized that the deadline passed without the FDS being submitted. 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. SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED) 2019-001 ? Noncompliance: Reporting (Continued) REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority improve year-end communication with the fee accountant to ensure that the unaudited FDS is filed in a timely manner. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
The following corrective actions have been taken: Finding 2019-001 - Noncompliance: Reporting: The late filing of the unaudited FDS was an error as it relates to the year end process. The PHA will add to its year end checklist and calendar the FDS unaudited submittal due date and confirm with our fee accountant that it has been completed according to the requirements of the 24 CFR section 5.801.
FAC accepted this audit on June 26, 2019 — management decision was due December 26, 2019.
GSA_MIGRATION
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2017-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on April 3, 2018 — management decision was due October 3, 2018.
GSA_MIGRATION
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2016-001
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2016-003
FAC accepted this audit on June 1, 2017 — management decision was due December 1, 2017.
GSA_MIGRATION
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