EIN: 066002634
UEI: JCJPLCCKCL68
Audited by: CBIZ CPAs P.C.
Oversight agency: 14 [Department of Housing and Urban Development]
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Showing data from August 28, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 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 March 29, 2026 (155 days ago).
What is a management decision? →FAC accepted this audit on September 26, 2024 — management decision was due March 26, 2025.
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
FAC accepted this audit on August 23, 2022 — management decision was due February 23, 2023.
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
FAC accepted this audit on November 29, 2020 — management decision was due May 29, 2021.
2019-001 ? Eligibility ? Rent Calculation U.S. Department of Housing and Urban Development CFDA #: 14.850 ? Public and Indian Housing Significant Deficiency / Other Noncompliance CRITERIA Under HUD regulation 24 CFR 5.659 (d) (3), 24 CFR 982.516 (a) (2), and 24 CFR 960.259 (c) (1) 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 in regards to: (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. When gathering verification materials, a PHA must adhere to the hierarchy of verification materials and collection techniques stipulated by HUD (Notice PIH 2010-19 (HA)). The payment standard amounts on the PHA schedule are used to calculate the monthly housing assistance payment for a family. Irrespective of any increase or decrease in the payment standard amount, if the family unit size increases or decreases during the HAP contract term, the new family unit size must be used to determine the payment standard amount for the family beginning at the family?s first regular reexamination following the change in family unit size (24 CFR 982.503 and 982.505 (c) (5)). CONDITION The Firm examined a sample of tenant recertifications for the Public and Indian Housing Program participants and tested for various program compliance requirements, including eligibility and other special tests and provisions. Of the recertifications tested, we documented the following exceptions: ? 14 instances of incorrect or insufficient income verification CAUSE The Authority did not have proper controls in place over compliance to identify noted deficiencies prior to determining rent calculation.EFFECT The Authority cannot reasonably ensure the proper calculation of rent, resulting in a potential for an undue burden upon participant families. QUESTIONED COSTS None identified CONTEXT We selected a sample of 25 recertification forms from a population of over 250 recertification actions. This was not a statistically valid sample. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority continue to evaluate and monitor its system of internal controls and identify areas for improvement as needed, as would be expected in the normal course of business. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-001 ? Eligibility ? Rent Calculation U.S. Department of Housing and Urban Development CFDA #: 14.850 ? Public and Indian Housing Significant Deficiency / Other Noncompliance CRITERIA Under HUD regulation 24 CFR 5.659 (d) (3), 24 CFR 982.516 (a) (2), and 24 CFR 960.259 (c) (1) 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 in regards to: (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. When gathering verification materials, a PHA must adhere to the hierarchy of verification materials and collection techniques stipulated by HUD (Notice PIH 2010-19 (HA)). The payment standard amounts on the PHA schedule are used to calculate the monthly housing assistance payment for a family. Irrespective of any increase or decrease in the payment standard amount, if the family unit size increases or decreases during the HAP contract term, the new family unit size must be used to determine the payment standard amount for the family beginning at the family?s first regular reexamination following the change in family unit size (24 CFR 982.503 and 982.505 (c) (5)). CONDITION The Firm examined a sample of tenant recertifications for the Public and Indian Housing Program participants and tested for various program compliance requirements, including eligibility and other special tests and provisions. Of the recertifications tested, we documented the following exceptions: ? 14 instances of incorrect or insufficient income verification CAUSE The Authority did not have proper controls in place over compliance to identify noted deficiencies prior to determining rent calculation.EFFECT The Authority cannot reasonably ensure the proper calculation of rent, resulting in a potential for an undue burden upon participant families. QUESTIONED COSTS None identified CONTEXT We selected a sample of 25 recertification forms from a population of over 250 recertification actions. This was not a statistically valid sample. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority continue to evaluate and monitor its system of internal controls and identify areas for improvement as needed, as would be expected in the normal course of business. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
CORRECTIVE ACTION PLAN 2019-001 ?Rent Calculation Auditee?s Response and Planned Corrective Action The FHA did identify that an employee was not calculating rent correctly and the employee is no longer with the Authority. It should be noted that after a new employee was subsequently hired, trained and given tools, files are being calculated correctly and processes are being followed to ensure that the files are in compliance. The Authority?s Corrective Action plan includes: ? Increased audit of annual reexamination files ? Creation of verification guidebook ? Refresher training that reinforces the requirement to run EIV Planned Implementation Date of Corrective Action: 11/1/2019 Person Responsible for Corrective Action: Crystal Victorine
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on September 21, 2017 — management decision was due March 21, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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