EIN: 066002454
UEI: WNDLAA3HZKF3
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2022. 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 March 29, 2023 (1247 days ago).
What is a management decision? →Documentation was not retained properly in the tenant file to document that the requirements were met. Questioned Costs: Below the reportable threshold. Context: For four (4) out of forty (40) tenants selected for testing, either assets, income, expenses, or some combination was not supported by third party verification. For one (1) out of forty (40) tenants selected for testing, no documentation of proper rent calculation was maintained in the tenant file. Cause: Clerical errors. Effect: Noncompliance with the federal grant program occurred. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to ensure that all required documentation for examinations and reexaminations are obtained during the process and retained in the tenant file. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: 24 CFR section 982.516 requires auditees for both family income examinations and reexaminations, to obtain and document in the family file third party verification of (1) reported family annual income; (2) the value of asses' (3) 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 982.201, 982.515, and 982.516 requires auditees to 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. Condition: Documentation was not retained properly in the tenant file to document that the requirements were met. Questioned Costs: Below the reportable threshold. Context: For four (4) out of forty (40) tenants selected for testing, either assets, income, expenses, or some combination was not supported by third party verification. For one (1) out of forty (40) tenants selected for testing, no documentation of proper rent calculation was maintained in the tenant file. Cause: Clerical errors. Effect: Noncompliance with the federal grant program occurred. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to ensure that all required documentation for examinations and reexaminations are obtained during the process and retained in the tenant file. Views of Responsible Officials: There is no disagreement with the audit finding.
Housing Voucher Cluster ? Federal Assistance Listing No. 14.871/14.879 Recommendation: We recommend that the Housing Authority review the procedures and controls surrounding examinations and reexaminations to ensure that all required documentation is obtained during the certifications and is properly retained in the tenant files. Explanation of the disagreement with the audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Housing Authority has provided training to staff members who are responsible for examination and reexamination of participant files. Since learning of the finding, staff members have been counseled on the importance of required documents being in the files and incorporated in the examination and reexamination accurately. Although files are reviewed periodically by management, a more formal process has been established. Quality controls of each program are conducted quarterly. Name(s) of the contact person(s) responsible for the corrective action plan: Jennifer Delaney Planned completion date for the corrective action plan: Training completed, and quality controls are ongoing. If the Department of Housing and Urban Development has questions regarding this plan, please call Jeff M. Rieck, Executive Director at 203-744-2500 extension 1280.
Documentation was not retained properly in the tenant file to document that the requirements were met. Questioned Costs: Below the reportable threshold. Context: For twenty (20) out of forty (40) tenants selected for testing, an annual inspection was not performed within one year of the pervious inspection. Cause: Effect: Noncompliance with the federal grant program occurred. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to ensure that all required annual inspection are conducted timely or the Authority adopt waivers that are provided by HUD in the future. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: 24 CFR sections 982.158(d) and 982.404(b) states that the PHA must inspect the units leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS). The PHA must prepare a unit inspection report. Condition: Documentation was not retained properly in the tenant file to document that the requirements were met. Questioned Costs: Below the reportable threshold. Context: For twenty (20) out of forty (40) tenants selected for testing, an annual inspection was not performed within one year of the pervious inspection. Cause: Effect: Noncompliance with the federal grant program occurred. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to ensure that all required annual inspection are conducted timely or the Authority adopt waivers that are provided by HUD in the future. Views of Responsible Officials: There is no disagreement with the audit finding.
Housing Voucher Cluster ? Federal Assistance Listing No. 14.871/14.879 Recommendation: We recommend procedures be strengthened to ensure that all required annual inspections are conducted timely or the Authority adopt waivers that are provided by HUD in the future. Explanation of the disagreement with the audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Housing Authority will monitor the inspections monthly to ensure they are being performed timely. In the future the Housing Authority will adopt waivers when provided by HUD that will assist in program compliance. The late 2021 inspections were a direct result of the COVID pandemic; client?s canceling inspections, inspector not being able to inspect units in person etc. The waiver would have allowed the Housing Authority additional time to have the inspections completed. Name(s) of the contact person(s) responsible for the corrective action plan: Jennifer Delaney Planned completion date for the corrective action plan: In the future adopt necessary HUD waivers. If the Department of Housing and Urban Development has questions regarding this plan, please call Jeff M. Rieck, Executive Director at 203-744-2500 extension 1280.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
During our testing, we noted the Authority did not have adequate processes and internal controls to ensure eligibility requirements were properly documented. Questioned Costs: Unable to determineContext: During our testing it was noted that the Authority did not perform annual property inspections as part of the annual recertification process for 6 of the 29 tenants tested. In addition, 4 of those tenants did not have an annual reexamination of family income and composition performed. Cause: The findings were contained to one specific property as the property manager did not properly perform their duties. The Authority became aware of this issue and terminated the property manager. Effect: The Authority cannot document whether HAP amounts were correct and whether the tenant units met Housing Quality Standards. Recommendation: We recommend that the Authority review the procedures and controls surrounding the monitoring the duties of property managers and the file maintenance at off-site locations. Views of the Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020 ? 002 Eligibility Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Section 8 Project-Based Cluster CFDA Number: 14.182/14.195 Award Period: January 1, 2020 through December 31, 2020 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: 24 CFR 880.603(c)(1) requires a re-examination of family income and composition at least every 12 months. 24 CFR 880.612(a) requires the contract administrator to inspect the project at least annually to determine whether the assisted units are in decent, safe and sanitary condition. 24 CFR 908.101 states ?The purpose of this part is to require Public Housing Agencies (PHAs), that operate?Section 8 Rental Certificate, Rental Voucher and moderate Rehabilitation programs to electronically submit certain data to HUD for those programs. These electronically submitted data are required for HUD forms: HUD-50058, including the Family Self-Sufficiency (FSS) Addendum.? The information is submitted through the PIH Information Center(PIC)website. Condition: During our testing, we noted the Authority did not have adequate processes and internal controls to ensure eligibility requirements were properly documented. Questioned Costs: Unable to determineContext: During our testing it was noted that the Authority did not perform annual property inspections as part of the annual recertification process for 6 of the 29 tenants tested. In addition, 4 of those tenants did not have an annual reexamination of family income and composition performed. Cause: The findings were contained to one specific property as the property manager did not properly perform their duties. The Authority became aware of this issue and terminated the property manager. Effect: The Authority cannot document whether HAP amounts were correct and whether the tenant units met Housing Quality Standards. Recommendation: We recommend that the Authority review the procedures and controls surrounding the monitoring the duties of property managers and the file maintenance at off-site locations. Views of the Responsible Officials: There is no disagreement with the audit finding.
HOUSING AUTHORITY OF THE CITY OF DANBURY CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2020 U.S. Department of Housing and Urban Development The Housing Authority of the City of Danbury respectfully submits the following corrective action plan for the year ended December 31, 2020. Audit period: January 1, 2020 ? December 31, 2020 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2020-001 Significant Deficiency in Internal Control Over Financial Reporting Recommendation: The Authority should evaluate their financial reporting processes and controls to determine whether additional controls over the preparation of annual financial statements can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. We recommend the Authority review their current procedures for reconciliations and year-end close procedures and evaluate the number and skill level of staff assigned to various accounting functions to ensure that staffing is appropriate. Overall, we would recommend implementing the following: ? The Authority should continue reviewing the interfund accounts to clean up old activity and prevent potential future unallowable activity. This should include a regular settlement process to accurately reflect cash balances. ? The Authority should implement a monthly and annual review process for accounts maintained by their management company to ensure all transactions are properly recorded prior to the beginning of the audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: A formal interfund schedule was established during 2020 and is used to track and control interfund balances periodically and as a tool to determine interfund accounts to be settled in cash. In addition, during 2021 and continuing into 2022 significant interfund balances have already been settled. In addition to the accounting control interfund schedule established in 2020, a daily interfund cash transaction spreadsheet is being implemented and roles and responsibilities have been established. Additional training will be provided to the staff responsible maintaining the spreadsheets. Name(s) of the contact person(s) responsible for corrective action: Jeffrey A. Pagelson Planned completion date for corrective action plan: April 30, 2022. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2020-002 Section 8 Project-Based Cluster ? CFDA No. 14.182/14.195 Recommendation: We recommend that the Authority review the procedures and controls surrounding the monitoring the duties of property managers and the file maintenance at off-site locations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Housing Authority has developed a file organization system to assure that all proper documents are in resident files, and in orderly fashion. Training has been provided to staff members who are responsible for the custody and care of files (See attached File Organization Checklist). All new resident files will use this process and existing files have been converted. Since learning of the finding, staff members have been counseled on the importance of maintaining files and assuring that documents are added and secured in resident files as soon as the action requiring a change is complete. Although files are reviewed periodically by management, a more formal process has been established. Quality controls of each program are conducted quarterly. Name(s) of the contact person(s) responsible for corrective action: Jennifer Delaney 203-744-2500, x1210 Planned completion date for corrective action plan: Completed and on-going use of File Organization system and quality controls. Please note that the Housing Authority no longer administers the CFDA 14.182 program. The underlying contract with CHFA that the Authority administered expired September 30, 2020. If the Department of Housing and Urban Development has questions regarding this plan, please call Jeff M. Rieck, Executive Director at 202-744-2500 extension 128.
FAC accepted this audit on February 15, 2021 — management decision was due August 15, 2021.
During our testing, we noted the Authority did not have adequate processes and internal controls to ensure eligibility requirements were properly documented. Questioned Costs: None. Context: During our testing it was noted that the Authority was unable to locate certain information in 1 of the 40 tenant files which resulted in procedures not being able to be performed to determine whether third-party income verification was performed, a signed HUD-9886 form was completed, or a copy of the letter notifying the tenant of their rent for the selected effective date was sent. The sample was a statistically valid sample. All resident files were available during the review, although one file lacked the 2019 Annual Certification documentation. The 2019 Form 50058 was printed at the time of file review that showed 2019 information and the new 2019 rental amount. The particular file was of a resident who was in a short-term nursing facility during the document collection phase of the annual review process. To complete a timely certification and avoid an income discrepancy or late certification in HUD?s EIV System, his income was determined by using the 2018 Social Security benefit and adding the COLA for 2019. All releases in the file were current to do so. The resident was notified of the new rental amount and began paying it on time. The resident was expected to return to the unit however he passed away shortly after the annual review effective date and never submitted his documents to complete the file. As a result of the condition of this file, The Housing Authority developed a file organization system to assure that all proper documents are in resident files, and in orderly fashion. Training has been provided to staff members who are responsible for the custody and care of files (See attached File Organization Checklist). All new resident files will use this process and existing files will be converted. In addition, staff members have been counseled on the importance of maintaining files and assuring that documents are added and secured in resident files as soon as the action requiring a change is complete. Also, please note that the Residency Declaration, where each family member states its declaration of U.S. Citizenship or U.S. Nationality, was present in the file. Cause: The missing information resulted from lack of controls surrounding the maintenance of files. Effect: Lack of internal controls and consistently applied procedures surrounding the maintenance of tenant files provides an opportunity for noncompliance
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: 2 CFR part 200 requires compliance with the provisions of eligibility for tenants in the Public and Indian Housing Program. 24 CFR Section 960.259 states that for family income examination and reexaminations, the PHA must obtain and document in the family file third-party verification of: (1) reported family annual income; (2) the value of assets; (3) 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 5.508 states that Eligibility for assistance or continued under a section 214 covered program is contingent upon a family?s submission of a signed declaration of U.S. Citizenship or U.S. Nationality for each family member, regardless of age. Condition: During our testing, we noted the Authority did not have adequate processes and internal controls to ensure eligibility requirements were properly documented. Questioned Costs: None. Context: During our testing it was noted that the Authority was unable to locate certain information in 1 of the 40 tenant files which resulted in procedures not being able to be performed to determine whether third-party income verification was performed, a signed HUD-9886 form was completed, or a copy of the letter notifying the tenant of their rent for the selected effective date was sent. The sample was a statistically valid sample. All resident files were available during the review, although one file lacked the 2019 Annual Certification documentation. The 2019 Form 50058 was printed at the time of file review that showed 2019 information and the new 2019 rental amount. The particular file was of a resident who was in a short-term nursing facility during the document collection phase of the annual review process. To complete a timely certification and avoid an income discrepancy or late certification in HUD?s EIV System, his income was determined by using the 2018 Social Security benefit and adding the COLA for 2019. All releases in the file were current to do so. The resident was notified of the new rental amount and began paying it on time. The resident was expected to return to the unit however he passed away shortly after the annual review effective date and never submitted his documents to complete the file. As a result of the condition of this file, The Housing Authority developed a file organization system to assure that all proper documents are in resident files, and in orderly fashion. Training has been provided to staff members who are responsible for the custody and care of files (See attached File Organization Checklist). All new resident files will use this process and existing files will be converted. In addition, staff members have been counseled on the importance of maintaining files and assuring that documents are added and secured in resident files as soon as the action requiring a change is complete. Also, please note that the Residency Declaration, where each family member states its declaration of U.S. Citizenship or U.S. Nationality, was present in the file. Cause: The missing information resulted from lack of controls surrounding the maintenance of files. Effect: Lack of internal controls and consistently applied procedures surrounding the maintenance of tenant files provides an opportunity for noncompliance
Recommendation: We recommend that the Authority review the procedures and controls surrounding the maintenance of tenant files, including when to properly purge files and establish a method that ensures compliance. Views of the Responsible Officials: There is no disagreement with the audit finding. Action taken in response to finding: The Housing Authority has developed a file organization system to assure that all proper documents are in resident files, and in orderly fashion. Training has been provided to staff members who are responsible for the custody and care of files. All new resident files will use this process and existing files will be converted. Since learning of the finding, staff members have been counseled on the importance of maintaining files and assuring that documents are added and secured in resident files as soon as the action requiring a change is complete. Although files are reviewed periodically by management, a more formal process may need to be established. Name(s) of the contact person(s) responsible for corrective action: Jacqueline Elam 203-744-2500, x121 Planned completion date for corrective action plan: Immediate implementation of File Organization system. Existing resident files will be converted over a process of time which is expected to be fully complete by Q4 2021.
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