EIN: 156002700
UEI: NAFPUP5GLGH8
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 17, 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 August 17, 2026, which was (3 days ago).
What is a management decision? →Criteria - Uniform Guidance (2 CFR §200.303) requires recipients of federal awards to establish and maintain effective internal controls over compliance. Specifically, 24 CFR §982.201 and related program requirements for the Section 8 Housing Choice Voucher Program (HCV) (Assistance Listing Number 14.871) mandate the Authority obtain and retain a signed lease agreement between the tenant and owner. Condition - Out of 21 tenant files tested, seven were missing signed lease agreements. Cause - The Authority did not maintain adequate documentation in tenant files, indicating a lack of effective internal controls over file management and compliance monitoring. Effect - The absence of required documentation increases the risk of non-compliance with HUD regulations, which may result in findings during HUD reviews or audits and possible loss of HUD funding or sanctions if deficiencies are not corrected. Questioned Costs - None. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding - This was not a repeat finding. Recommendation - We recommend that the Authority conduct a full review of all tenant files to identify and resolve missing documentation, using a standardized checklist to ensure all required documents are included in each file. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure compliance deadlines are met and immediately obtain the missing leases. (c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2026.
Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2025 CAP prepared by; Richard Dowe, Executive Director (A) Current Finding on the Schedule of Findings and Questioned Costs (2) Finding 2025-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure compliance deadlines are met and immediately obtain the missing leases. (c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2026.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 13, 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 September 13, 2025, which was (341 days ago).
What is a management decision? →Criteria - The Authority must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS) and the Authority must conduct quality control reinspections. The Authority must also prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). Condition - During the audit period, it was found that two (out of 40 tested) HCV program tenants did not receive the required HQS inspections within the stipulated time frame. Cause - The failure to conduct HQS inspections was primarily due to staff turnover causing mismanagement of the inspection schedule. Effect - Non-compliance with the HQS inspection requirements poses significant risks, including, potential health and safety hazards for tenants residing in non-inspected units; Exposure to financial penalties or sanctions from HUD due to non-adherence to federal regulation; undermining the integrity and effectiveness of the HCV program in providing safe and suitable housing. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This was not a repeat finding. Recommendation - We recommend that the Authority consider the following correct actions: 1) Immediately conduct the missed HQS inspections for the affected tenants. 2) Implement a robust tracking and reminder system to ensure timely scheduling and completion of future HQS inspections. 3) Provide comprehensive training to staff on the importance of HQS compliance and the processes involved in scheduling and conducting inspections. 4) Establish regular oversight mechanisms to monitor compliance with HQS inspection requirements and take corrective actions as needed. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure compliance deadlines are met. (c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2025.
Corrective Action Plan Year ended June 30, 2024 Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2024 CAP prepared by; Richard Dowe, Executive Director (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure compliance deadlines are met. (c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2025.
Criteria - According to 24 CFR Part 982.517, Authorities are required to establish and maintain an updated Utility Allowance Schedule. This schedule must be reviewed at least annually and adjusted to reflect any changes in utility rates and consumption patterns that affect program participants. Condition - The Authority has not completed or updated its Utility Allowance Schedule within the last year, failing to adhere to the annual review and adjustment requirement set forth by HUD. Cause - The lack of an updated Utility Allowance Schedule is due to insufficient administrative processes or oversight. The responsible staff was not aware of the timelines or the necessity for annual updates. Effect - Participants in the HCV Program may be incurring utility costs that exceed the allowances provided, adversely affecting the affordability of their housing. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This was not a repeat finding. Recommendation - We recommend that the Authority consider the following correct actions: 1) Conduct an immediate review and update of the Utility Allowance Schedule to accurately reflect current utility costs and consumption patterns. 2) Implement a robust annual review process with clear timelines and responsibilities to ensure compliance moving forward. 3) Provide comprehensive training to involved staff regarding the importance of maintaining an updated utility allowance schedule and the regulatory requirements. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure compliance deadlines are met. (c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2025.
Corrective Action Plan Year ended June 30, 2024 Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2024 CAP prepared by; Richard Dowe, Executive Director (3) Finding 2024-003 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure compliance deadlines are met. (c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2025.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 19, 2024. 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 February 19, 2025, which was (547 days ago).
What is a management decision? →Criteria - The Uniform Financial Reporting Standards (24 CFR Section 5.801) require Public Housing Authorities to submit timely GAAP-based unaudited financial information to HUD annually, no later than 60 days after the end of the fiscal year of the reporting period, and as otherwise provided by law (see also 24 CFR 903.33). Condition - The Authority failed to submit its unaudited Financial Data Schedule (FDS) to HUD by the prescribed due date. Cause - The delay in submission was primarily attributed to internal staffing challenges and an oversight in the financial department's year-end closeout processes. Additionally, there was a lack of adequate monitoring and reminder systems for critical HUD reporting deadlines. Effect - The late submission of the unaudited FDS resulted in non-compliance with HUD's reporting requirements, potentially affecting Authority’s future funding allocations and its reputation with HUD. Questioned Costs - None identified. Recommendation - We recommend that the Authority consider the following correct actions: 1) Review and strengthen internal controls related to the financial reporting process, ensuring all critical deadlines are met. 2) Provide additional training for finance department staff on HUD reporting requirements and the importance of adhering to submission deadlines. 3) Develop and implement a comprehensive monitoring system that alerts staff of upcoming HUD reporting deadlines well in advance. 4) Conduct a thorough review of the year-end closeout processes to identify and rectify inefficiencies that may lead to delays in financial reporting. Management’s Response - (1) Finding 2023-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure reporting deadlines are met. (c) Planned implementation date - The Authority expects to complete the corrective actions by August 31, 2024, at the time of its next required unaudited submission.
Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2023 CAP prepared by; Richard Dowe, Executive Director (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2023-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure reporting deadlines are met. (c) Planned implementation date - The Authority expects to complete the corrective actions by August 31, 2024, at the time of its next required unaudited submission.
Criteria - HUD mandates that all Public Housing Authorities accurately record and report all voucher program activities, including Project-Based Vouchers (PBV), in the Voucher Management System (VMS). This requirement is essential for ensuring transparency, accountability and proper allocation of federal funds. Condition - The Authority did not record transactions related to PBV via the VMS for the majority of the fiscal year as required. Cause - The omission appears to stem from a lack of understanding among the Authority’s staff regarding the specifics of reporting requirements for transactions within the VMS. Additionally, a gap in the internal training programs on VMS functionalities and reporting standards contributed to this oversight. Effect - The Authority was not in compliance with the reporting requirements of the Section 8 Housing Choice Vouchers Program. Questioned Costs - None identified. Recommendation - We recommend that the Authority consider the following correct actions: 1) Conduct comprehensive training sessions for all relevant staff on the requirements and procedures for recording PBV and other voucher transactions in the VMS. 2) Examine and update, as necessary, the Authority's internal control procedures to include specific guidelines on recording PBV transactions in the VMS. 3) Implement periodic internal audits focusing on VMS data entry and reporting practices to ensure ongoing compliance with HUD's requirements. Management’s Response - (2) Finding 2023-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure all activity is accurately reported in VMS. (c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2024
Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2023 CAP prepared by; Richard Dowe, Executive Director (A) Current Finding on the Schedule of Findings and Questioned Costs (2) Finding 2023-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure all activity is accurately reported in VMS. (c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2024
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 12, 2021. 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 January 12, 2022, which was (1681 days ago).
What is a management decision? →Condition - For the Public and Indian Housing Program, 40 disbursements were selected for testing the allowable costs/cost compliance requirement. Out of the 40 disbursements selected, documentation, such as approved purchase orders and vendor invoices, could not be provided for 16 disbursements. Therefore, the allowability of the costs could not be confirmed. For one out of the 24 disbursements selected in which support was provided, it was found that the Public and Indian Housing Program paid for a Section 8 Housing Choice Voucher Program expense, which is not allowable under HUD guidelines. For three out of the 24 disbursements selected in which support was provided, no purchase order could be provided, as required by the Authority?s policies. For one out of the 24 disbursements selected in which support was provided, it was found that there was no approval signature on the invoice or check, as required by the Authority?s policies. Criteria - Except where otherwise authorized by statute, cost must meet the following general criteria in order to be allowable under federal awards; 1) be necessary and reasonable for the performance of the federal award and be allocable; 2) conform to any limitations or exclusions set forth in 2 CFR part 200, subpart E or in the federal award as to types or amount of cost items; 3) be consistent with policies and procedures that apply uniformly to both federally financed and other activities of the non-federal entity; 4) be accorded consistent treatment. A cost may not be assigned to a federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the federal award as an indirect cost; 5) be determined in accordance with generally accepted accounting principles (GAAP), except for state and local governments and Indian tribes only as otherwise provided for in 2 CFR part 200; 6) not be included as a cost or used to meet cost-sharing or matching requirements of any other federally financed program in either the current or a prior period; and 7) be adequately documented. Cause - The Authority?s staff turnover in the year under audit along with a lack of internal controls surrounding record retention were the cause of the condition noted above. Effect - No evidence was able to be obtained that the costs were allowable under the requirements of the Public and Indian Housing Program for 16 out of 40 disbursements. Additionally, out of 24 disbursements, one of the disbursements was deemed unallowable to the Program and four were not in accordance with the Authority?s own internal control policies. Recommendation - The Authority should review its internal control surrounding cash disbursements to ensure proper authorizations, recording and record retention. Additionally, the Authority should place further emphasis on training new staff for all processes and procedures. Management?s Response - Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2020 CAP Prepared by: Richard Dowe, Executive Director Phone: (315) 866-2252 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2020-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for additional comments and action taken. (b) Action taken ? The Authority experienced a finance office staffing change beginning July 29, 2019. The new employee was still learning the position when the COVID-19 pandemic in March of 2020 caused most business operations to close or have limited hours. There were situations when staff needed to work from home and this may have compounded the matching up payment stubs with actual bills as some of the work was completed electronically. Additionally, payment stubs were found for 11 of the 16 invoices paid and many days were spent trying to locate the invoices. Current staff verified the checks were cashed by the vendors on the bank statements. The Authority has developed new procedures to ensure documentation is attached to all invoices and properly filed.
Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2020 CAP Prepared by: Richard Dowe, Executive Director Phone: (315) 866-2252 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2020-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for additional comments and action taken. (b) Action taken ? The Authority experienced a finance office staffing change beginning July 29, 2019. The new employee was still learning the position when the COVID-19 pandemic in March of 2020 caused most business operations to close or have limited hours. There were situations when staff needed to work from home and this may have compounded the matching up payment stubs with actual bills as some of the work was completed electronically. Additionally, payment stubs were found for 11 of the 16 invoices paid and many days were spent trying to locate the invoices. Current staff verified the checks were cashed by the vendors on the bank statements. The Authority has developed new procedures to ensure documentation is attached to all invoices and properly filed.
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