EIN: 236003266
UEI: ERDVLL5JN8J5
Audited by: CliftonLarsonAllen, LLP
Cognizant 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 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 June 30, 2026 (61 days ago).
What is a management decision? →The Authority did not satisfy PIC reporting requirements in accordance with 24 CFR Part 908. Questioned costs: None. Context: Exceptions noted in 7 out of 40 recertifications. In 7 instances, the recertification was not located in the PIC system. Cause: The Authority did not identify recertifications that failed to upload to the PIC system. Effect: The Authority is not in compliance with PIC reporting requirements. Repeat Finding: No. Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Moving to Work Demonstration Program Assistance Listing Number: 14.881 Federal Award Identification Number and Year: PA002-VOW-2025 Award Period: April 1, 2024 – December 31, 2025 Compliance Requirement: PIH Information Center (PIC) Reporting Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Authority is required to submit the HUD-50058 electronically to HUD via the PIH Information Center (PIC) each time the Authority completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family (24 CFR Part 908). Condition: The Authority did not satisfy PIC reporting requirements in accordance with 24 CFR Part 908. Questioned costs: None. Context: Exceptions noted in 7 out of 40 recertifications. In 7 instances, the recertification was not located in the PIC system. Cause: The Authority did not identify recertifications that failed to upload to the PIC system. Effect: The Authority is not in compliance with PIC reporting requirements. Repeat Finding: No. Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Views of responsible officials: There is no disagreement with the audit finding.
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The 7 exceptions have been uploaded. PHA’s Information Systems Management (ISM) Department has implemented a secondary quality control measure to confirm that all 50058 files have been successfully uploaded; the Vice President of Application Support will conduct routine and regular reviews of 50058 file uploads to ensure that transactions have been submitted and uploaded timely. Name(s) of the contact person(s) responsible for action: Cynthia Hallman, Vice President - Application Support Planned completion date for corrective action plan: Upload is complete, quality control check has been implemented and is ongoing.
The Authority did not satisfy PIC reporting requirements in accordance with 24 CFR Part 908. Questioned costs: None. Context: Exceptions noted in 3 out of 40 recertifications. In 3 instances, the recertification was not located in the PIC system. Cause: The Authority did not identify recertifications that failed to upload to the PIC system. Effect: The Authority is not in compliance with PIC reporting requirements. Repeat Finding: No. Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: PA002-VO-2025 Award Period: April 1, 2024 – March 31, 2025 Compliance Requirement: Reporting – PIH Information Center (PIC) Reporting Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The Authority is required to submit the HUD-50058 electronically to HUD via the PIH Information Center (PIC) each time the Authority completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family (24 CFR Part 908). Condition: The Authority did not satisfy PIC reporting requirements in accordance with 24 CFR Part 908. Questioned costs: None. Context: Exceptions noted in 3 out of 40 recertifications. In 3 instances, the recertification was not located in the PIC system. Cause: The Authority did not identify recertifications that failed to upload to the PIC system. Effect: The Authority is not in compliance with PIC reporting requirements. Repeat Finding: No. Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Views of responsible officials: There is no disagreement with the audit finding.
Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The 3 exceptions have been uploaded. PHA’s Information Systems Management (ISM) Department has implemented a secondary quality control measure to confirm that all 50058 files have been successfully uploaded; the Vice President of Application Support will conduct routine and regular reviews of 50058 file uploads to ensure that transactions have been submitted and uploaded timely. Name(s) of the contact person(s) responsible for corrective action: Cynthia Hallman, Vice President – Application Support Planned completion date for corrective action plan: Upload is complete, quality control check has been implemented and ongoing.
FAC accepted this audit on October 25, 2024 — management decision was due April 25, 2025.
FAC accepted this audit on October 19, 2023 — management decision was due April 19, 2024.
FAC accepted this audit on October 24, 2022 — management decision was due April 24, 2023.
FAC accepted this audit on October 3, 2021 — management decision was due April 3, 2022.
FAC accepted this audit on November 2, 2020 — management decision was due May 2, 2021.
FAC accepted this audit on October 29, 2019 — management decision was due April 29, 2020.
Finding #2019-001 ? Allowable Costs/Cost Principles Federal program information U.S. Department of Housing and Urban Development CFDA 14.881 Moving to Work Demonstration Program Section 8 Housing Choice Vouchers Program Year: April 1, 2018 to March 31, 2019 Program Number: PA002VOW Public and Indian Housing Program Year: April 1, 2018 to March 31, 2019 Program Number: PA002-00000118D and PA002-00000119D Public Housing Capital Fund Program Year: April 1, 2018 to March 31, 2019 Program Number: PA01P002501-17 Criteria The amount of salary of public housing authority chief executive officers, other officers, and employees paid with Federal Fiscal Year 2019 Section 8 Housing Choice Vouchers administrative fees and Section 9 Capital and Operating funds may not exceed the annual rate of basic pay payable for a Federal position at Level IV of the Executive Schedule (currently $166,500) (PIH Notice 2016-14). Condition The amount of executive salaries paid with Section 8 and Section 9 funds exceeded the federal limit of $166,500. Cause Although management was tracking and reporting salaries for executives paid in excess of the $166,500 limit, the population was not complete and the calculation was missing the first payroll for fiscal year 2019. PHA?s internal controls are not designed to consider the completeness of the calculation. Effect The amount transferred from non-Federal funds to cover salary in excess of the $166,500 limit was understated by $25,938. Questioned Costs $25,938 of salaries in excess of $166,500 Context PHA calculated excess salaries of $253,035 to be transferred from non-Federal funds for the year ended March 31, 2019. However, $278,973 should have been transferred from non-Federal funds. Recommendation PHA should strengthen the design of internal controls to ensure that the population of the salaries is complete when calculating salaries in excess of program limits. Views of responsible officials The Finance Department has corrected the noted error and has repaid the additional amount of $25,938 with non-federal funds. In addition to correcting the error identified in the report, the Standard Operating Procedures for Executive Employee Compensation developed in 2012 has been updated to include preparation of the payment schedule and supporting documentation by the Accountant, and the review and approval processes. Finally, all staff involved in this process will be trained on the new procedures.
Show full finding ▾Hide full finding ▴Finding #2019-001 ? Allowable Costs/Cost Principles Federal program information U.S. Department of Housing and Urban Development CFDA 14.881 Moving to Work Demonstration Program Section 8 Housing Choice Vouchers Program Year: April 1, 2018 to March 31, 2019 Program Number: PA002VOW Public and Indian Housing Program Year: April 1, 2018 to March 31, 2019 Program Number: PA002-00000118D and PA002-00000119D Public Housing Capital Fund Program Year: April 1, 2018 to March 31, 2019 Program Number: PA01P002501-17 Criteria The amount of salary of public housing authority chief executive officers, other officers, and employees paid with Federal Fiscal Year 2019 Section 8 Housing Choice Vouchers administrative fees and Section 9 Capital and Operating funds may not exceed the annual rate of basic pay payable for a Federal position at Level IV of the Executive Schedule (currently $166,500) (PIH Notice 2016-14). Condition The amount of executive salaries paid with Section 8 and Section 9 funds exceeded the federal limit of $166,500. Cause Although management was tracking and reporting salaries for executives paid in excess of the $166,500 limit, the population was not complete and the calculation was missing the first payroll for fiscal year 2019. PHA?s internal controls are not designed to consider the completeness of the calculation. Effect The amount transferred from non-Federal funds to cover salary in excess of the $166,500 limit was understated by $25,938. Questioned Costs $25,938 of salaries in excess of $166,500 Context PHA calculated excess salaries of $253,035 to be transferred from non-Federal funds for the year ended March 31, 2019. However, $278,973 should have been transferred from non-Federal funds. Recommendation PHA should strengthen the design of internal controls to ensure that the population of the salaries is complete when calculating salaries in excess of program limits. Views of responsible officials The Finance Department has corrected the noted error and has repaid the additional amount of $25,938 with non-federal funds. In addition to correcting the error identified in the report, the Standard Operating Procedures for Executive Employee Compensation developed in 2012 has been updated to include preparation of the payment schedule and supporting documentation by the Accountant, and the review and approval processes. Finally, all staff involved in this process will be trained on the new procedures.
Philadelphia Housing Authority Annual Audit Corrective Action Plan - Finding #2019-001 Year End March 31, 2019 Finance Department The Finance Department has corrected the noted error and has repaid the additional amount of $25,938 with non-federal funds. In addition to correcting the error identified in the report, the Standard Operating Procedures for Executive Employee Compensation developed in 2012 has been updated to include preparation of the payment schedule and supporting documentation by the Accountant, and the review and approval processes. Finally, all staff involved in this process will be trained on the new procedures. Contact person responsible for corrective action: Nnena Ukwa, VP of Finance Anticipated completion date for corrective action: November 30, 2019
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
GSA_MIGRATION
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2017-001
FAC accepted this audit on October 29, 2017 — management decision was due April 29, 2018.
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2016-001
FAC accepted this audit on December 14, 2016 — management decision was due June 14, 2017.
GSA_MIGRATION
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2015-001
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