EIN: 050383465
UEI: M2N9HMK9LPF5
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 27, 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 September 27, 2025 (335 days ago).
What is a management decision? →2024-001 – ELIGIBILITY Material Weakness/Material Noncompliance U.S. Department of Housing and Urban Development CFDA #: 14.871 – Housing Voucher Cluster CRITERIA PHA responsibility for reexamination and verification. (1) The PHA must conduct a reexamination of family income and composition at least annually. (2) The PHA must obtain and document in the tenant file third-party verification of the following factors, or must document in the tenant file why third-party verification was not available: (i) Reported family annual income; (ii) The value of assets; (iii) Expenses related to deductions from annual income; and (iv) Other factors that affect the determination of adjusted income. (24 CFR 982.516) CONDITION As a result of our audit, we identified nine (9) instances of missing income verifications or insufficient verifications. CAUSE The Authority did not properly oversee the administration of the Housing Choice Voucher Cluster program compliance. EFFECT The Authority is potentially incorrectly calculating and adjusting tenant rent and housing assistance payments which could create a burden on either the housing authority or the participant. QUESTIONED COSTS None identified. CONTEXT We selected a sample of 17 from a population of 172. This was not a statistically valid sample. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority’s management take an active role in reviewing their policies and monitoring the Authority’s compliance with those policies. We recommend that the Authority provide training for the performance of reexamination procedures. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2024-001 – ELIGIBILITY Material Weakness/Material Noncompliance U.S. Department of Housing and Urban Development CFDA #: 14.871 – Housing Voucher Cluster CRITERIA PHA responsibility for reexamination and verification. (1) The PHA must conduct a reexamination of family income and composition at least annually. (2) The PHA must obtain and document in the tenant file third-party verification of the following factors, or must document in the tenant file why third-party verification was not available: (i) Reported family annual income; (ii) The value of assets; (iii) Expenses related to deductions from annual income; and (iv) Other factors that affect the determination of adjusted income. (24 CFR 982.516) CONDITION As a result of our audit, we identified nine (9) instances of missing income verifications or insufficient verifications. CAUSE The Authority did not properly oversee the administration of the Housing Choice Voucher Cluster program compliance. EFFECT The Authority is potentially incorrectly calculating and adjusting tenant rent and housing assistance payments which could create a burden on either the housing authority or the participant. QUESTIONED COSTS None identified. CONTEXT We selected a sample of 17 from a population of 172. This was not a statistically valid sample. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority’s management take an active role in reviewing their policies and monitoring the Authority’s compliance with those policies. We recommend that the Authority provide training for the performance of reexamination procedures. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Auditee’s Response and Planned Corrective Action Upon notification of the FYE June 30, 2024, audit deficiency, the NHA Executive Director immediately implemented a file checklist system for annual and interim recertifications for ALL client files. The checklist clearly presents income calculations – clearly identifying all income sources to include paystubs, award letters and 3rd party authentic documents, bank statements and EIV as income verifications and noting all qualified minor child and medical expenses utilized to determine accurate calculations of annual and monthly adjusted income. The NHA Executive Director also reviewed the files in question (along with randomly selected files) to assure the accuracy of Housing Assistance Payment calculations. HCV staff attended a recent training course for the recertification process on Wednesday February 5, 2025. Planned Implementation Date of Corrective Action: June 30, 2025 Person Responsible for Corrective Action: Cheryl Hartnett, Acting Executive Director
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