EIN: 136007014
UEI: U1HKKC2N7CA4
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 30, 2026 (148 days ago).
What is a management decision? →Based upon inspection of the Authority's files and on discussion with management, the Authority included income that was miscalculated during their annual recertification. Context: There are approximately four thousand four hundred seventy one (4,471) units. Of a sample size of forty five (45) tenant files, one (1) tenants' annual recertification (HUD-50058 form) included income that was miscalculated. Our sample size is statistically valid. Known Questioned Costs: Amount is below threshold of $25,000. Cause: There is a significant deficiency in internal controls over the compliance for the reporting type of compliance related to special reporting. The Authority has established a compliance unit to review and implement new procedures to ensure program compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the reporting type of compliance related to special reporting. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – L. Reporting - Special Reporting Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Reporting Criteria: Special Reporting. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority's files and on discussion with management, the Authority included income that was miscalculated during their annual recertification. Context: There are approximately four thousand four hundred seventy one (4,471) units. Of a sample size of forty five (45) tenant files, one (1) tenants' annual recertification (HUD-50058 form) included income that was miscalculated. Our sample size is statistically valid. Known Questioned Costs: Amount is below threshold of $25,000. Cause: There is a significant deficiency in internal controls over the compliance for the reporting type of compliance related to special reporting. The Authority has established a compliance unit to review and implement new procedures to ensure program compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the reporting type of compliance related to special reporting. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement.
Views of Responsible Officials and Planned Corrective Action: The Authority agrees with the auditors' recommendation. To improve oversight of the Section 8 Housing Choice Vouchers Program, the Authority has established a compliance unit. This unit will ensure that internal control policies are implemented accurately and in a timely manner. Perla Guerrero, Director of Compliance, is responsible for implementing this corrective action by December 31, 2025.
Based upon inspection of the Authority’s files and on discussion with management, there were units that were not inspected within the biennial inspection period of two (2) years. Context: There are approximately four thousand four hundred seventy one (4,471) units. Of a sample size of forty five (45) files, two (2) biennial inspections were not completed in a timely manner. Our sample size is statistically valid. Known Questioned Costs: Amount is below threshold of $25,000. Cause: There is a significant deficiency for the Section 8 Housing Choice Vouchers Program in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has established an inspection unit tasked with reviewing and implementing new procedures to ensure compliance with the program. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster - Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least biennially to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were units that were not inspected within the biennial inspection period of two (2) years. Context: There are approximately four thousand four hundred seventy one (4,471) units. Of a sample size of forty five (45) files, two (2) biennial inspections were not completed in a timely manner. Our sample size is statistically valid. Known Questioned Costs: Amount is below threshold of $25,000. Cause: There is a significant deficiency for the Section 8 Housing Choice Vouchers Program in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has established an inspection unit tasked with reviewing and implementing new procedures to ensure compliance with the program. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement.
Views of Responsible Officials and Planned Corrective Action: The Authority agrees with the auditors' recommendation. To address this issue, the Authority has established an inspection unit that will review and implement new procedures to ensure compliance with the program. Christian Poma-Vasquez, Director of the Inspection Unit, is responsible for implementing this corrective action by December 31, 2025.
FAC accepted this audit on May 13, 2021 — management decision was due November 13, 2021.
Based upon inspection of the Authority?s files and on discussion with management there were a significant number of documents that were unavailable for examination at the time of audit. Context: Of a sample size of fourteen (14) tenant files, the following information was unavailable for examination at the time of audit: ? Original applications was missing in one (1) file ? HUD-9887 consent to release information form was missing in two (2) files ? Signed lease was missing in one (1) file ? HUD-50059 form was missing in two (2) files ? Verification of income and assets was missing in three (3) files Our sample size is statistically valid. Known Questioned Costs: $36,303 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Public and Indian Housing Program is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Public and Indian Housing Program and will implement internal control procedures that will ensure compliance of federal regulations.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Catalog Numbers: 14.850 Material Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Condition: Based upon inspection of the Authority?s files and on discussion with management there were a significant number of documents that were unavailable for examination at the time of audit. Context: Of a sample size of fourteen (14) tenant files, the following information was unavailable for examination at the time of audit: ? Original applications was missing in one (1) file ? HUD-9887 consent to release information form was missing in two (2) files ? Signed lease was missing in one (1) file ? HUD-50059 form was missing in two (2) files ? Verification of income and assets was missing in three (3) files Our sample size is statistically valid. Known Questioned Costs: $36,303 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Public and Indian Housing Program is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Public and Indian Housing Program and will implement internal control procedures that will ensure compliance of federal regulations.
Views of responsible officials and planned corrective action plan: The Authority agrees with the finding and will increase oversight in the Public and Indian Housing Program, specifically as it relates to maintenance of tenant files, to ensure that established internal control policies are being followed on a timely basis. Since the time of this audit, all of the stated deficiencies have been corrected. The Authority has sent all existing and new program staff for HCV & PH related trainings in 2020 and the beginning part of 2021. Since the time of the audit, the Authority has converted all but one property to the Rental Assistance Demonstration Program and two properties from Public Housing to the Project Based Voucher Program. The Authority implemented a new organizational structure to the department which includes a Quality Assurance & Training unit directed by Ms. Rosa LeBron. She brings over 10 years of housing programs experience. Ms. Jennifer Martinez, Assistant Leased Housing Director, was designated to be responsible for implementing this corrective action by June 30, 2021.
2019-004
FAC accepted this audit on May 31, 2020 — management decision was due December 1, 2020.
Based upon inspection of the Authority?s files and on discussion with management there were a significant number of documents that were unavailable for examination at the time of audit. Context: Of a sample size of forty (40) tenant files, the following information was unavailable for examination at the time of audit: ? HUD-9887 consent to release information form was missing in two (2) files ? Lead based paint form was missing in seven (7) files ? Signed lease was missing in three (3) files ? Rent reasonableness documentation was missing in one (1) file ? Annual inspection report was missing in three (3) files ? HUD-50058 form was missing in two (2) files ? Verification of income and assets was missing in three (5) files Our sample size is statistically valid. Known Questioned Costs: $154,630 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement.
Show full finding ▾Hide full finding ▴Finding 2019-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Material Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Condition: Based upon inspection of the Authority?s files and on discussion with management there were a significant number of documents that were unavailable for examination at the time of audit. Context: Of a sample size of forty (40) tenant files, the following information was unavailable for examination at the time of audit: ? HUD-9887 consent to release information form was missing in two (2) files ? Lead based paint form was missing in seven (7) files ? Signed lease was missing in three (3) files ? Rent reasonableness documentation was missing in one (1) file ? Annual inspection report was missing in three (3) files ? HUD-50058 form was missing in two (2) files ? Verification of income and assets was missing in three (5) files Our sample size is statistically valid. Known Questioned Costs: $154,630 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement.
Views of responsible officials and planned corrective action: The Authority agrees with the finding and will increase oversight in the Section 8 Housing Choice Vouchers Program, specifically as it relates to maintenance of tenant files, to ensure that established internal control policies are being followed on a timely basis. Since the time of the audit, the Authority has converted all but two properties to the Rental Assistance Demonstration Program, which has created some unexpected challenges. In response to those challenges, the Authority hired BDO to develop and implement financial controls which was completed by January 2020. Right Source Compliance was hired to design and assist in the development and implementation of new controls, procedures, and software conversion. As of February 1, 2020 the entire voucher program including RAD, Public Housing, Section 8 and LIHTC is operating out of Yardi Voyager. Staff attended 10 training sessions between August 2019 and January 2020 on how to properly perform annual and interim recertification?s, rent calculations, HQS inspections, required file documentation, scanning, file management, procedures and use of the software for HCV, PH, RAD and LIHTC. A desk guide for all functions was provided to the staff. Additionally, the HCV Program contracted with Nan McKay and associates to manage the backlog of recertification?s and provide ongoing guidance on program operations. Finally, in areas where discrepancies were discovered, corrective measures were taken. Specifically, staff received disciplinary action and in some cases demotion and/or termination. Ms. Marcie Ciuffetelli, Director of the HCV Program, was designated to be responsible for implementing this corrective action by June 30, 2020.
2018-001
The Authority was unable to provide an accurate waiting list from which the new move-in selections were housed. It could not be determined with any certainty that the new move-ins were selected in the proper order from the waiting list that is in accordance with the Authority's policy. Context: Of a sample size of fifteen (15) tenants reviewed from the waiting list, the Authority was not able to provide appropriate waiting list documentation for one (1) of the program applicants. Because of a software conversion certain data was unavailable at the time of audit and as a result the Authority was unable to waiting list documentation. Known Questioned Costs: $11,045 Cause: There is a significant deficiency in internal controls over compliance for the eligibility type of compliance related to the maintenance of the waiting list. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is not in compliance with the eligibility type of compliance related to selections from the waiting list. Recommendation: We recommend the Authority design and implement internal control procedures that will properly safeguard waiting lists and reasonable assure compliance with the Uniform Guidance and the compliance supplement.
Show full finding ▾Hide full finding ▴Finding 2019-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Material Noncompliance ? N. Special Tests and Provisions ? Selection from the Waiting List Non Compliance Material to the Financial Statements: Yes Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: The PHA must establish and adopt written policies for admission of tenants. The PHA's tenant selection policies must include requirements for applications and waiting lists, description of the policies for selection of applicants from the waiting lists, and policies for verification and documentation of information relevant to acceptance or rejections of an applicant (24 CFR sections 960.202 through 960.206). ?Selection? from the waiting list generally occurs when the PHA notifies a family whose name reaches the top of the waiting list to come in to verify eligibility for admission. Condition: The Authority was unable to provide an accurate waiting list from which the new move-in selections were housed. It could not be determined with any certainty that the new move-ins were selected in the proper order from the waiting list that is in accordance with the Authority's policy. Context: Of a sample size of fifteen (15) tenants reviewed from the waiting list, the Authority was not able to provide appropriate waiting list documentation for one (1) of the program applicants. Because of a software conversion certain data was unavailable at the time of audit and as a result the Authority was unable to waiting list documentation. Known Questioned Costs: $11,045 Cause: There is a significant deficiency in internal controls over compliance for the eligibility type of compliance related to the maintenance of the waiting list. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is not in compliance with the eligibility type of compliance related to selections from the waiting list. Recommendation: We recommend the Authority design and implement internal control procedures that will properly safeguard waiting lists and reasonable assure compliance with the Uniform Guidance and the compliance supplement.
Views of responsible officials and planned corrective action: The Authority agrees with the finding and will increase oversight in the Section 8 Housing Choice Vouchers Program, specifically as it relates to maintenance of the waiting list, to ensure that established internal control policies are being followed on a timely basis. The Authority will make sure all employees are properly trained and supervised. Since the time of the audit, the Authority has converted all but two properties to the Rental Assistance Demonstration Program, which has created some unexpected challenges. In response to those challenges, the Authority hired Right Source Compliance to assist in the conversion and full implementation of the Yardi Voyager software. As of February 1, 2020 the entire voucher program including RAD, Public Housing, Section 8, LIHTC and HCV waiting list is operating out of Yardi Voyager. Staff attended 4 training sessions between August 2019 and January 2020. Training covered how to properly manage the waiting list including generating lists, selecting applicants from the list, and completing the entire leasing process in Yardi Voyager in depth. A full desk guide was provided to Admissions staff. Tracking and reporting has been implemented and now details user changes and actions performed on the waiting list. Ms. Marcie Ciuffetelli, Director of the HCV Program, was designated to be responsible for implementing this corrective action by June 30, 2020.
Based upon inspection of the Authority?s files and on discussion with management there were a significant number of documents that were unavailable for examination at the time of audit. Context: Of a sample size of eighteen (18) tenant files, the following information was unavailable for examination at the time of audit: ? Consent to release information form was missing in five (5) files ? Signed lease was missing in three (3) files ? HUD-50058 form was missing in five (5) files ? Verification of income and assets was missing in five (5) files ? One (1) file was missing completely Our sample size is statistically valid. Known Questioned Costs: $10,972 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Public and Indian Housing Program is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers Program and the Public and Indian Housing Program and will implement internal control procedures that will ensure compliance of federal regulations.
Show full finding ▾Hide full finding ▴Finding 2019-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Catalog Numbers: 14.850 Material Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Condition: Based upon inspection of the Authority?s files and on discussion with management there were a significant number of documents that were unavailable for examination at the time of audit. Context: Of a sample size of eighteen (18) tenant files, the following information was unavailable for examination at the time of audit: ? Consent to release information form was missing in five (5) files ? Signed lease was missing in three (3) files ? HUD-50058 form was missing in five (5) files ? Verification of income and assets was missing in five (5) files ? One (1) file was missing completely Our sample size is statistically valid. Known Questioned Costs: $10,972 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Public and Indian Housing Program is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers Program and the Public and Indian Housing Program and will implement internal control procedures that will ensure compliance of federal regulations.
Views of responsible officials and planned corrective action: The Authority agrees with the finding and will increase oversight in the Public and Indian Housing Program, specifically as it relates to maintenance of tenant files, to ensure that established internal control policies are being followed on a timely basis. The Authority will make sure all employees are properly trained and supervised. The Authority will make sure all employees are properly trained and supervised. Since the time of the audit, the Authority has converted all but two properties to the Rental Assistance Demonstration Program, which has created some unexpected challenges. In response to those challenges, the Authority hired Right Source Compliance to assist in the creation of a process and workflow by role and function for the entire agency. Marcie Ciuffetelli, HCV Program Director worked directly with Right Source in the customization of the staff roles, functions and procedures for the HCV department. The reorganization plan including new roles, workflows and procedures was finalized in July 2019. Staff attended 10 training sessions between August 2019 and January 2020 on the new roles, functions, workflows and procedures. A desk guide for all functions and access to program forms was provided to the staff. Additionally, the HCV Program contracted with Nan McKay and associates to manage the backlog of recertifications and provide ongoing guidance on program operations. Finally, in areas where discrepancies were discovered, corrective measures were taken. Specifically, staff received disciplinary action and in some cases demotion and/or termination. Ms. Marcie Ciuffetelli, Director of the HCV Program, was designated to be responsible for implementing this corrective action by June 30, 2020.
2018-002
FAC accepted this audit on August 28, 2019 — management decision was due February 28, 2020.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on December 2, 2018 — management decision was due June 2, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-003
GSA_MIGRATION
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