EIN: 056000191
UEI: EK1GE3LGCEJ8
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 December 18, 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 18, 2026 (77 days ago).
What is a management decision? →FAC accepted this audit on December 27, 2024 — management decision was due June 27, 2025.
FAC accepted this audit on December 22, 2023 — management decision was due June 22, 2024.
2023-002 – PROCUREMENT, SUSPENSION, AND DEBARMENT Other Matter/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.850 – Public and Indian Housing Program CRITERIA For procurements, that do not exceed an aggregate amount of $10,000 for construction and $5,000 for all other purchases only one quotation need be solicited if the price received is considered reasonable. If practicable, a quotation shall be solicited from other than the previous source before placing a repeat order. (Housing Authority of the City of Newport Procurement Policy). Emergency purchases will be documented by the procurement officer and will include the specifics of the emergency, documentation from the Executive Director declaring the emergency and other backup documentation. As soon as practical after the declared emergency an analysis shall be performed to determine if the costs of the emergency purchase were fair and to determine if modification of operating policy and/or procedures would prevent similar emergency purchases in the future. Justification. Each procurement based on noncompetitive proposals shall be supported by a written justification for using such procedures. The justification shall be approved in writing by the Contracting Officer. CONDITION We examined a sample of seven vendors used for goods and services during fiscal year 2023, and identified an instance where the Authority did not follow their procurement policy or did not retain sufficient supporting documentation in instances where each individual purchase was below $10,000 and the aggregate amount of purchases exceeded the $10,000 threshold. CAUSE The Authority’s internal control 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 Estimated questioned costs of $30,075 representing the total payments to this vendors. CONTEXT We selected a sample of seven from a population of approximately seventy vendors paid in excess of the micro-purchase threshold. This was not a statistically valid sample. REPEAT FINDING This finding is repeated from Finding 2022-002. RECOMMENDATION We recommend that the Authority implement the following: Periodically reviewing 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 and maintain documentation supporting the procurement decision. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2023-002 – PROCUREMENT, SUSPENSION, AND DEBARMENT Other Matter/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.850 – Public and Indian Housing Program CRITERIA For procurements, that do not exceed an aggregate amount of $10,000 for construction and $5,000 for all other purchases only one quotation need be solicited if the price received is considered reasonable. If practicable, a quotation shall be solicited from other than the previous source before placing a repeat order. (Housing Authority of the City of Newport Procurement Policy). Emergency purchases will be documented by the procurement officer and will include the specifics of the emergency, documentation from the Executive Director declaring the emergency and other backup documentation. As soon as practical after the declared emergency an analysis shall be performed to determine if the costs of the emergency purchase were fair and to determine if modification of operating policy and/or procedures would prevent similar emergency purchases in the future. Justification. Each procurement based on noncompetitive proposals shall be supported by a written justification for using such procedures. The justification shall be approved in writing by the Contracting Officer. CONDITION We examined a sample of seven vendors used for goods and services during fiscal year 2023, and identified an instance where the Authority did not follow their procurement policy or did not retain sufficient supporting documentation in instances where each individual purchase was below $10,000 and the aggregate amount of purchases exceeded the $10,000 threshold. CAUSE The Authority’s internal control 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 Estimated questioned costs of $30,075 representing the total payments to this vendors. CONTEXT We selected a sample of seven from a population of approximately seventy vendors paid in excess of the micro-purchase threshold. This was not a statistically valid sample. REPEAT FINDING This finding is repeated from Finding 2022-002. RECOMMENDATION We recommend that the Authority implement the following: Periodically reviewing 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 and maintain documentation supporting the procurement decision. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
2023-002 – PROCUREMENT, SUSPENSION, AND DEBARMENT Auditee’s Response and Planned Corrective Action Based on the finding from the prior year’s report on internal control, the Authority implemented a Contract Register that is updated quarterly. The Contract Register lists all payments made year-to-date to all vendors and is reviewed periodically for frequently recurring transactions with vendors that could exceed the threshold limits. In this way, the level of procurement required is reviewed and changed if necessary. The level and type of procurement is determined by the amount of the purchase and the aggregate of purchases from that vendor to date. In the situation cited by the auditors, the aggregate purchases for that vendor exceeded the $10,000 threshold (but not more than $250,000). The Authority relied on a matrix of services and comparison of pricing between the former provider and the current provider, but bids were not documented. This has been corrected subsequent to year-end and the proper documentation was provided to the auditors. Planned Implementation Date of Corrective Action: December 21, 2023 Person Responsible for Corrective Action: Stuart MacDonald, CFO
2022-002
FAC accepted this audit on December 28, 2022 — management decision was due June 28, 2023.
2022-002 ? PROCUREMENT, SUSPENSION, AND DEBARMENT Material Weakness/Material Noncompliance U.S. Department of Housing and Urban Development CFDA #: 14.850 ? Public and Indian Housing Program CRITERIA For small purchases in excess of $1,500 but not exceeding $100,000 no less than three offerors shall be solicited to submit price quotations, which may be obtained orally, by telephone, or in writing, as allowed by State or local laws. Award shall be made to the offeror providing the lowest acceptable quotation, unless justified in writing based on price and other specified factors, such as for architect engineer contracts. If non-price factors are used, they shall be disclosed to all those solicited. The names, addresses, and/or telephone numbers of the offerors and persons contacted, and the date and amount of each quotation shall be recorded and maintained as a public record (unless otherwise provided in State or local law). (Housing Authority of the City of Newport Procurement Policy) CONDITION We examined a sample of four vendors used for goods and services during fiscal year 2022, the Authority was unable to provide procurement documentation for each of the four vendors selected. The total payments to the seven vendors aggregated $240,002. CAUSE The Authority?s internal control 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 Estimated questioned costs of $240,002 representing the total payments to these four vendors. CONTEXT We selected a sample of four vendors from a population of approximately forty vendors paid in excess of the micro-purchase threshold This was not a statistically valid sample. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority continue with their corrective action plan from the prior year including: ? Periodically reviewing 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 and maintain documentation supporting the procurement decision. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2022-002 ? PROCUREMENT, SUSPENSION, AND DEBARMENT Material Weakness/Material Noncompliance U.S. Department of Housing and Urban Development CFDA #: 14.850 ? Public and Indian Housing Program CRITERIA For small purchases in excess of $1,500 but not exceeding $100,000 no less than three offerors shall be solicited to submit price quotations, which may be obtained orally, by telephone, or in writing, as allowed by State or local laws. Award shall be made to the offeror providing the lowest acceptable quotation, unless justified in writing based on price and other specified factors, such as for architect engineer contracts. If non-price factors are used, they shall be disclosed to all those solicited. The names, addresses, and/or telephone numbers of the offerors and persons contacted, and the date and amount of each quotation shall be recorded and maintained as a public record (unless otherwise provided in State or local law). (Housing Authority of the City of Newport Procurement Policy) CONDITION We examined a sample of four vendors used for goods and services during fiscal year 2022, the Authority was unable to provide procurement documentation for each of the four vendors selected. The total payments to the seven vendors aggregated $240,002. CAUSE The Authority?s internal control 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 Estimated questioned costs of $240,002 representing the total payments to these four vendors. CONTEXT We selected a sample of four vendors from a population of approximately forty vendors paid in excess of the micro-purchase threshold This was not a statistically valid sample. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority continue with their corrective action plan from the prior year including: ? Periodically reviewing 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 and maintain documentation supporting the procurement decision. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
2022-002 ? Procurement, Suspension, and Debarment Auditee?s Response and Planned Corrective Action The Authority has implemented a complete comprehensive contract register to track past and current contracts and awards. The Authority will run monthly vendor reports to determine those vendors who have frequently occurring transactions and are over or close to the competitive procurement thresholds. The Authority will compare periodically, no less than monthly, to compare the register against frequently used vendors. The authority will solicit bids and prices on all transactions to assure price reasonableness over the micro threshold and competitively procure contracts on all other services and frequent material purchases. Documentation will be maintained supporting all procurement decisions and contracts awarded. Planned Implementation Date of Corrective Action: December 21, 2022 Person Responsible for Corrective Action: Stuart MacDonald, CFO (401)-847-0185
FAC accepted this audit on December 2, 2021 — management decision was due June 2, 2022.
FAC accepted this audit on May 5, 2021 — management decision was due November 5, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
2019-002 ? Reporting ? Financial Reports Material Weakness / Material Noncompliance U.S. Department of Housing and Urban Development CFDA #: 14.872 ? Public Housing Capital Fund Program CRITERIA Submission of financial information. Entities (or individuals) to which this subpart is applicable must provide to HUD such financial information as required by HUD. Such information must be provided on an annual basis, except as required more frequently under paragraph (c)(4) of this section. This information must be: (1) Prepared in accordance with Generally Accepted Accounting Principles as further defined by HUD in supplementary guidance; (2) Submitted electronically to HUD through the internet, or in such other electronic format designated by HUD, or in such non-electronic format as HUD may allow if the burden or cost of electronic reporting is determined by HUD to be excessive; and (3) Submitted in such form and substance as prescribed by HUD. CONDITION See Finding 2019-001 CAUSE See Finding 2019-001 EFFECT See Finding 2019-001 QUESTIONED COSTS None Identified. CONTEXT All PHA's that administer Section 8 and Section 9 programs are required to prepare in accordance with generally accepted accounting principles and submit an unaudited FDS to HUD within 75 days of the end of its fiscal year. REPEAT FINDING Not a repeat finding. RECOMMENDATION See Finding 2019-001. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-002 ? Reporting ? Financial Reports Material Weakness / Material Noncompliance U.S. Department of Housing and Urban Development CFDA #: 14.872 ? Public Housing Capital Fund Program CRITERIA Submission of financial information. Entities (or individuals) to which this subpart is applicable must provide to HUD such financial information as required by HUD. Such information must be provided on an annual basis, except as required more frequently under paragraph (c)(4) of this section. This information must be: (1) Prepared in accordance with Generally Accepted Accounting Principles as further defined by HUD in supplementary guidance; (2) Submitted electronically to HUD through the internet, or in such other electronic format designated by HUD, or in such non-electronic format as HUD may allow if the burden or cost of electronic reporting is determined by HUD to be excessive; and (3) Submitted in such form and substance as prescribed by HUD. CONDITION See Finding 2019-001 CAUSE See Finding 2019-001 EFFECT See Finding 2019-001 QUESTIONED COSTS None Identified. CONTEXT All PHA's that administer Section 8 and Section 9 programs are required to prepare in accordance with generally accepted accounting principles and submit an unaudited FDS to HUD within 75 days of the end of its fiscal year. REPEAT FINDING Not a repeat finding. RECOMMENDATION See Finding 2019-001. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
2019-002 - Reporting ? Financial Reports Auditee?s Response and Planned Corrective Action The Authority will ensure that the unaudited FDS will be submitted to HUD within 75 days of the end of our fiscal year by dedicating our finance staff at the end of the fiscal year to the reconciliation and submission of financial information to REAC. Planned Implementation Date of Corrective Action: March 31, 2020 Person Responsible for Corrective Action: Stuart MacDonald, Chief Financial Officer
FAC accepted this audit on December 27, 2018 — management decision was due June 27, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
FAC accepted this audit on December 27, 2017 — management decision was due June 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 21, 2016 — management decision was due June 21, 2017.
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