EIN: 066000413
UEI: C8AKPTBNY985
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 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 30, 2026 (126 days from today).
What is a management decision? →2025-002 – REPORTING Other Matter/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.881 – Moving-to-Work Demonstration Program CRITERIA Financial Reports (OMB 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. CONDITION The unaudited submission was required to be submitted to HUD by December 15, 2025, however, the submission was not completed until April 27, 2026. CAUSE The Authority’s internal control processes were not sufficient to ensure timely completion of the submission. EFFECT As a result of not submitting the unaudited 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 Not a repeat finding. RECOMMENDATION We recommend that the Authority ensure all requested audit documentation is organized and provided to auditors timely to ensure a more efficient audit process and prevent future reporting delays. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2025-002 – REPORTING Other Matter/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.881 – Moving-to-Work Demonstration Program CRITERIA Financial Reports (OMB 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. CONDITION The unaudited submission was required to be submitted to HUD by December 15, 2025, however, the submission was not completed until April 27, 2026. CAUSE The Authority’s internal control processes were not sufficient to ensure timely completion of the submission. EFFECT As a result of not submitting the unaudited 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 Not a repeat finding. RECOMMENDATION We recommend that the Authority ensure all requested audit documentation is organized and provided to auditors timely to ensure a more efficient audit process and prevent future reporting delays. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
We agree that Elm City Communities should have a control environment that allows the books to be closed and regulatory reports filed on a timely basis. In August 2025 we completed a conversion from Elite to Yardi. This caused us to take longer than normal for our year end close process. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Shenae Draughn, President.
FAC accepted this audit on June 14, 2020 — management decision was due December 14, 2020.
2019-001 ? Eligibility Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.881 ? Moving To Work Demonstration Program CRITERIA Pursuant to the Authority?s Moving-to-Work plan for fiscal year 2019, recertifications should be done triennially for elderly/disabled households and biennial for work-able households. Rents are based on $1,000 income bands starting at $2,500. (Elm City Communities 2019 Moving to Work Annual Plan, Initiative 3.1 ? Rent Simplification) CONDITION In our sample of MTW-HCV tenant files, we identified the following: ? Seven instances of recertifications not being conducted timely in accordance with the MTW plan. ? One instance of our inability to test the verification of income as this documentation had been archived. Elm City Communities was able to provide the Form 50058 for this recertification. CAUSE Elm City Communities implemented their corrective action relating to the previous year?s finding in March 2019. Prior to this, Elm City Communities process for tracking rent redeterminations dates was not sufficient to prevent untimely redeterminations of tenant rent. As a result, Elm City Communities did not have sufficient internal controls to ensure the MTW program operated in accordance with the MTW plan and HUD requirements throughout the entire year. EFFECT Redetermination of tenant?s rent was not performed in accordance with the MTW Plan. As a result, tenants may have paid more or less in rent then they should have paid.QUESTIONED COSTS None Identified. CONTEXT We selected a sample of 60 participants in the Moving to Work program from a population of 6,006. This was not a statistically valid sample. REPEAT FINDING This finding is repeated from Finding 2018-001 and 2017-002. RECOMMENDATION We recommend that Elm City Communities continue with their corrective action plan in implementing procedures to ensure that timely recertifications are conducted. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-001 ? Eligibility Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.881 ? Moving To Work Demonstration Program CRITERIA Pursuant to the Authority?s Moving-to-Work plan for fiscal year 2019, recertifications should be done triennially for elderly/disabled households and biennial for work-able households. Rents are based on $1,000 income bands starting at $2,500. (Elm City Communities 2019 Moving to Work Annual Plan, Initiative 3.1 ? Rent Simplification) CONDITION In our sample of MTW-HCV tenant files, we identified the following: ? Seven instances of recertifications not being conducted timely in accordance with the MTW plan. ? One instance of our inability to test the verification of income as this documentation had been archived. Elm City Communities was able to provide the Form 50058 for this recertification. CAUSE Elm City Communities implemented their corrective action relating to the previous year?s finding in March 2019. Prior to this, Elm City Communities process for tracking rent redeterminations dates was not sufficient to prevent untimely redeterminations of tenant rent. As a result, Elm City Communities did not have sufficient internal controls to ensure the MTW program operated in accordance with the MTW plan and HUD requirements throughout the entire year. EFFECT Redetermination of tenant?s rent was not performed in accordance with the MTW Plan. As a result, tenants may have paid more or less in rent then they should have paid.QUESTIONED COSTS None Identified. CONTEXT We selected a sample of 60 participants in the Moving to Work program from a population of 6,006. This was not a statistically valid sample. REPEAT FINDING This finding is repeated from Finding 2018-001 and 2017-002. RECOMMENDATION We recommend that Elm City Communities continue with their corrective action plan in implementing procedures to ensure that timely recertifications are conducted. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
2019-01 Eligibility Auditee?s Response and Planned Corrective Action An outside consulting firm was hired and started on March 25, 2019 to provide leadership to the Housing Choice (HCV) Department. Training was provided to the HCV Managers, Supervisors and staff to ensure that recertifications are completed timely and accurately. The HCV department has been following the corrective action plan previously established in FY2018. HCV has revised and centralized the recertification schedules. Staff caseloads are currently being monitored on the daily, weekly and monthly basis. Productivity goals were established and previous backlog was eliminated by September 30, 2019. HCV has been following a new workflow design that ensures packets are sent out between 100 to 120 days in advance of the recertification. This plan includes a tracking log that auto populates appropriate dates for follow up based on the initial date the first packets are sent out. A senior staff person monitors the process and ensures timeframes are followed. During the independent audit on-site field work, the auditors noticed that reexamination files were on time. Quality control practices have been implemented, which include sample testing to ensure that the rent calculations and utility allowances are accurate. Weekly meeting takes place to address any new emerging deficiencies and ongoing concerns, which could affect accurate processing of calculations and/or HUD documentation requirements. File purging procedures were restructured to ensure that HCV would be able to access purged documents in the future. The HCV staff now record purged documents in the individual electronic file in Elite, and identify the archived box that the items are secured in. A new Vice President of HCV has been hired and started on March 30, 2020. This new leadership staff will transition with the outside consulting firm to ensure that the corrective action plan continues to be fully implemented.
2018-001
FAC accepted this audit on June 4, 2019 — management decision was due December 4, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-002
FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.