EIN: 136012935
UEI: TKEHEKCTGPF5
Audited by: Malcolm Johnson Company, P.A.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 11, 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 11, 2026 (79 days ago).
What is a management decision? →FAC accepted this audit on December 30, 2025 — management decision was due June 30, 2026.
FAC accepted this audit on December 9, 2024 — management decision was due June 9, 2025.
FAC accepted this audit on December 9, 2024 — management decision was due June 9, 2025.
FAC accepted this audit on November 15, 2023 — management decision was due May 15, 2024.
Deficiencies Noted in Examination of Low-Rent Public Housing Tenant Files Forty (40) files selected for audit 2 of 40 files lacked timely Annual Recertification 1 of 40 files lacked signed and dated HUD Form 9886 2 of 40 files lacked 30 Day Notice of Rent Increase Assistance Listing No: 14.850 Questioned Costs: None Criteria: 24 CFR requirements for public housing eligibility Cause/Effect: The Authority failed to use the correct income amount for calculating rent. Dwelling rental income is incorrect. Recommendations: We recommend the Authority implement internal control procedures which will eliminate such errors. Reply: We will review the internal control procedures over tenant file re-certifications and documents. Management has implemented procedures along with staffing changes in order to clear this finding in FY 2024.
Show full finding ▾Hide full finding ▴Condition: Deficiencies Noted in Examination of Low-Rent Public Housing Tenant Files Forty (40) files selected for audit 2 of 40 files lacked timely Annual Recertification 1 of 40 files lacked signed and dated HUD Form 9886 2 of 40 files lacked 30 Day Notice of Rent Increase Assistance Listing No: 14.850 Questioned Costs: None Criteria: 24 CFR requirements for public housing eligibility Cause/Effect: The Authority failed to use the correct income amount for calculating rent. Dwelling rental income is incorrect. Recommendations: We recommend the Authority implement internal control procedures which will eliminate such errors. Reply: We will review the internal control procedures over tenant file re-certifications and documents. Management has implemented procedures along with staffing changes in order to clear this finding in FY 2024.
2023-1 Condition: Deficiencies Noted in Examination of Low Rent Public Housing Tenant Files Steps to resolve: We will review the internal control procedures over tenant file recertifications and documentation. Management has implemented procedures to clear this finding in FY 2024. Timeframe: By FYE March 31, 2024 Individual responsible for correction: Janneyn Phalen, Interim Executive Director
2022-001
During review of the Public and Indian Housing program, RBT noted that the Authority could not locate the Declaration of Trust documents for all properties of the Authority and, therefore, the status of the documents was indeterminable. Criteria: A current Declaration of Trust (DOT), in a form acceptable to HUD, must be recorded against all public housing property owned by PHAs that has been acquired, developed, maintained, or assisted with funds from the US Housing Act of 1937. Cause: The Authority did not have controls in place over Declarations of Trust sufficient to ensure the appropriate documents are current, recorded, and maintained for all properties owned by the Authority. Effect: The Authority is not in compliance with the Declaration of Trust requirement of the program. Questioned Costs: None identified. Perspective: The Authority could not locate a current DOT for any of the three properties selected for testing. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Authority complete and maintain a Declaration of Trust in a form acceptable by HUD for all properties of the Authority and that the Authority establish controls over Declarations of Trust to ensure the forms are completed and current in the future. Auditee's Response: See corrective action plan.
Show full finding ▾Hide full finding ▴2023-003 Recording of Declarations of Trust Against Public Housing Property U.S. Department of Housing and Urban Development 14.850 Public and Indian Housing Condition: During review of the Public and Indian Housing program, RBT noted that the Authority could not locate the Declaration of Trust documents for all properties of the Authority and, therefore, the status of the documents was indeterminable. Criteria: A current Declaration of Trust (DOT), in a form acceptable to HUD, must be recorded against all public housing property owned by PHAs that has been acquired, developed, maintained, or assisted with funds from the US Housing Act of 1937. Cause: The Authority did not have controls in place over Declarations of Trust sufficient to ensure the appropriate documents are current, recorded, and maintained for all properties owned by the Authority. Effect: The Authority is not in compliance with the Declaration of Trust requirement of the program. Questioned Costs: None identified. Perspective: The Authority could not locate a current DOT for any of the three properties selected for testing. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Authority complete and maintain a Declaration of Trust in a form acceptable by HUD for all properties of the Authority and that the Authority establish controls over Declarations of Trust to ensure the forms are completed and current in the future. Auditee's Response: See corrective action plan.
Finding 2023-003 - Recording of Declarations of Trust Against Public Housing Property Auditee s Response and Planned Corrective Action We will work to complete the required Declaration of Trust documents for all PHA properties and seek direction from HUD as needed. Planned Implementation Date of Corrective Action: December 31, 2023 Person Responsible for Corrective Action: Michael Morris, Executive Director
During review of the Public and Indian Housing program, RBT noted that the Authority was not appropriately documenting the controls over Eligibility and Environmental Contaminants and Remediation. Criteria: As a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal control to provide reasonable assurance of compliance with these requirements. Cause: The Authority did not have a central, uniform location to document controls in place over Eligibility and Environmental Contaminants and Remediation. Effect: Potential noncompliance if a control is missed. Questioned Costs: None identified. Perspective: This is a systemic event. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Authority establish a checklist for the Tenant Housing Representatives to use during the recertification process to ensure all compliance requirements are met. The checklist should be signed or initialed by the representative and maintained in the tenant's file. This checklist will serve as documentation that all compliance requirements were verified for the tenant. Auditee's Response: See corrective action plan.
Show full finding ▾Hide full finding ▴2023-004 Documentation of Controls U.S. Department of Housing and Urban Development 14.850 Public and Indian Housing Condition: During review of the Public and Indian Housing program, RBT noted that the Authority was not appropriately documenting the controls over Eligibility and Environmental Contaminants and Remediation. Criteria: As a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal control to provide reasonable assurance of compliance with these requirements. Cause: The Authority did not have a central, uniform location to document controls in place over Eligibility and Environmental Contaminants and Remediation. Effect: Potential noncompliance if a control is missed. Questioned Costs: None identified. Perspective: This is a systemic event. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Authority establish a checklist for the Tenant Housing Representatives to use during the recertification process to ensure all compliance requirements are met. The checklist should be signed or initialed by the representative and maintained in the tenant's file. This checklist will serve as documentation that all compliance requirements were verified for the tenant. Auditee's Response: See corrective action plan.
Finding 2023-004 - Documentation of Controls Auditee s Response and Planned Corrective Action We will establish a checklist with all compliance requirements related to the tenant move-in or recertification process and ensure that the Tenant Housing Representatives are using the checklist for each move-in or recertification, marking off items as they are complete. Each checklist will be maintained in the respective tenant file. Planned Implementation Date of Corrective Action: December 31, 2023 Person Responsible for Corrective Action: Michael Morris, Executive Director
FAC accepted this audit on December 21, 2023 — management decision was due June 21, 2024.
Deficiencies Noted in Examination of Low-Rent Public Housing Tenant Files Forty (40) files selected for audit 2 of 40 files lacked timely Annual Recertification 1 of 40 files lacked signed and dated HUD Form 9886 2 of 40 files lacked 30 Day Notice of Rent Increase Assistance Listing No: 14.850 Questioned Costs: None Criteria: 24 CFR requirements for public housing eligibility Cause/Effect: The Authority failed to use the correct income amount for calculating rent. Dwelling rental income is incorrect. Recommendations: We recommend the Authority implement internal control procedures which will eliminate such errors. Reply: We will review the internal control procedures over tenant file re-certifications and documents. Management has implemented procedures along with staffing changes in order to clear this finding in FY 2024.
Show full finding ▾Hide full finding ▴Condition: Deficiencies Noted in Examination of Low-Rent Public Housing Tenant Files Forty (40) files selected for audit 2 of 40 files lacked timely Annual Recertification 1 of 40 files lacked signed and dated HUD Form 9886 2 of 40 files lacked 30 Day Notice of Rent Increase Assistance Listing No: 14.850 Questioned Costs: None Criteria: 24 CFR requirements for public housing eligibility Cause/Effect: The Authority failed to use the correct income amount for calculating rent. Dwelling rental income is incorrect. Recommendations: We recommend the Authority implement internal control procedures which will eliminate such errors. Reply: We will review the internal control procedures over tenant file re-certifications and documents. Management has implemented procedures along with staffing changes in order to clear this finding in FY 2024.
2023-1 Condition: Deficiencies Noted in Examination of Low Rent Public Housing Tenant Files Steps to resolve: We will review the internal control procedures over tenant file recertifications and documentation. Management has implemented procedures to clear this finding in FY 2024. Timeframe: By FYE March 31, 2024 Individual responsible for correction: Janneyn Phalen, Interim Executive Director
2022-001
During review of the Public and Indian Housing program, RBT noted that the Authority could not locate the Declaration of Trust documents for all properties of the Authority and, therefore, the status of the documents was indeterminable. Criteria: A current Declaration of Trust (DOT), in a form acceptable to HUD, must be recorded against all public housing property owned by PHAs that has been acquired, developed, maintained, or assisted with funds from the US Housing Act of 1937. Cause: The Authority did not have controls in place over Declarations of Trust sufficient to ensure the appropriate documents are current, recorded, and maintained for all properties owned by the Authority. Effect: The Authority is not in compliance with the Declaration of Trust requirement of the program. Questioned Costs: None identified. Perspective: The Authority could not locate a current DOT for any of the three properties selected for testing. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Authority complete and maintain a Declaration of Trust in a form acceptable by HUD for all properties of the Authority and that the Authority establish controls over Declarations of Trust to ensure the forms are completed and current in the future. Auditee's Response: See corrective action plan.
Show full finding ▾Hide full finding ▴2023-003 Recording of Declarations of Trust Against Public Housing Property U.S. Department of Housing and Urban Development 14.850 Public and Indian Housing Condition: During review of the Public and Indian Housing program, RBT noted that the Authority could not locate the Declaration of Trust documents for all properties of the Authority and, therefore, the status of the documents was indeterminable. Criteria: A current Declaration of Trust (DOT), in a form acceptable to HUD, must be recorded against all public housing property owned by PHAs that has been acquired, developed, maintained, or assisted with funds from the US Housing Act of 1937. Cause: The Authority did not have controls in place over Declarations of Trust sufficient to ensure the appropriate documents are current, recorded, and maintained for all properties owned by the Authority. Effect: The Authority is not in compliance with the Declaration of Trust requirement of the program. Questioned Costs: None identified. Perspective: The Authority could not locate a current DOT for any of the three properties selected for testing. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Authority complete and maintain a Declaration of Trust in a form acceptable by HUD for all properties of the Authority and that the Authority establish controls over Declarations of Trust to ensure the forms are completed and current in the future. Auditee's Response: See corrective action plan.
Finding 2023-003 - Recording of Declarations of Trust Against Public Housing Property Auditee s Response and Planned Corrective Action We will work to complete the required Declaration of Trust documents for all PHA properties and seek direction from HUD as needed. Planned Implementation Date of Corrective Action: December 31, 2023 Person Responsible for Corrective Action: Michael Morris, Executive Director
During review of the Public and Indian Housing program, RBT noted that the Authority was not appropriately documenting the controls over Eligibility and Environmental Contaminants and Remediation. Criteria: As a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal control to provide reasonable assurance of compliance with these requirements. Cause: The Authority did not have a central, uniform location to document controls in place over Eligibility and Environmental Contaminants and Remediation. Effect: Potential noncompliance if a control is missed. Questioned Costs: None identified. Perspective: This is a systemic event. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Authority establish a checklist for the Tenant Housing Representatives to use during the recertification process to ensure all compliance requirements are met. The checklist should be signed or initialed by the representative and maintained in the tenant's file. This checklist will serve as documentation that all compliance requirements were verified for the tenant. Auditee's Response: See corrective action plan.
Show full finding ▾Hide full finding ▴2023-004 Documentation of Controls U.S. Department of Housing and Urban Development 14.850 Public and Indian Housing Condition: During review of the Public and Indian Housing program, RBT noted that the Authority was not appropriately documenting the controls over Eligibility and Environmental Contaminants and Remediation. Criteria: As a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal control to provide reasonable assurance of compliance with these requirements. Cause: The Authority did not have a central, uniform location to document controls in place over Eligibility and Environmental Contaminants and Remediation. Effect: Potential noncompliance if a control is missed. Questioned Costs: None identified. Perspective: This is a systemic event. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Authority establish a checklist for the Tenant Housing Representatives to use during the recertification process to ensure all compliance requirements are met. The checklist should be signed or initialed by the representative and maintained in the tenant's file. This checklist will serve as documentation that all compliance requirements were verified for the tenant. Auditee's Response: See corrective action plan.
Finding 2023-004 - Documentation of Controls Auditee s Response and Planned Corrective Action We will establish a checklist with all compliance requirements related to the tenant move-in or recertification process and ensure that the Tenant Housing Representatives are using the checklist for each move-in or recertification, marking off items as they are complete. Each checklist will be maintained in the respective tenant file. Planned Implementation Date of Corrective Action: December 31, 2023 Person Responsible for Corrective Action: Michael Morris, Executive Director
FAC accepted this audit on December 29, 2022 — management decision was due June 29, 2023.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 25, 2018 — management decision was due June 25, 2019.
FAC accepted this audit on December 27, 2017 — management decision was due June 27, 2018.
FAC accepted this audit on December 28, 2016 — management decision was due June 28, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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