EIN: 237128135
UEI: MJ29KJN4KLJ3
Showing data from August 25, 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 June 15, 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 December 15, 2026 (111 days from today).
What is a management decision? →Finding 2025-001 Program Affected Assistance Listing – 14.881 U.S. Department of Housing and Urban Development Moving-to-Work Demonstration Program Award Year January 1, 2025 through December 31, 2025 Criteria Per 24 CFR sections 982.401 through 982.405, housing quality standards (HQS) is mandatory for all units receiving Section 8 payments, and require that payments be withheld or terminated if units do not comply. Condition and Context During testing of HQS inspections and procedures, 22 tenants were evaluated for proper compliance with HQS. During our testing, it was noted that 3 units failed HQS inspections and remained in a failed state for an excessive period without subsequent inspections occurring within the 30-day required window. In all three instances, this was not due to a lack of effort to correct the issues by the tenants but rather due to a breakdown in providing timely updates between the inspector and the program director within the housing software to allow for timely follow-up with the tenant to occur. All three tenants later received passing scores, however, the correction could have happened sooner than the time of the final passing inspection. As a result, the reasonableness of abatement procedures and a cut-off of Section 8 assistance payments could not be determined due to not knowing when the tenant truly made the corrections. Cause and Effect The inspector acknowledged the Section 8 assistance payments continued due to a lack of oversight which caused the significant delays in the final inspections. Questioned Costs None noted. Recommendation We recommend management reinforce HQS enforcement procedures for timely resolution of inspection findings and termination of payments for units that fail to achieve compliance within the required timeframe. Regular training and oversight of inspectors is also recommended to prevent recurrence. Identification as a Repeat Finding, if Applicable Not applicable. Views of Responsible Officials and Planned Corrective Action Management agrees with the finding. See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2025-001 Program Affected Assistance Listing – 14.881 U.S. Department of Housing and Urban Development Moving-to-Work Demonstration Program Award Year January 1, 2025 through December 31, 2025 Criteria Per 24 CFR sections 982.401 through 982.405, housing quality standards (HQS) is mandatory for all units receiving Section 8 payments, and require that payments be withheld or terminated if units do not comply. Condition and Context During testing of HQS inspections and procedures, 22 tenants were evaluated for proper compliance with HQS. During our testing, it was noted that 3 units failed HQS inspections and remained in a failed state for an excessive period without subsequent inspections occurring within the 30-day required window. In all three instances, this was not due to a lack of effort to correct the issues by the tenants but rather due to a breakdown in providing timely updates between the inspector and the program director within the housing software to allow for timely follow-up with the tenant to occur. All three tenants later received passing scores, however, the correction could have happened sooner than the time of the final passing inspection. As a result, the reasonableness of abatement procedures and a cut-off of Section 8 assistance payments could not be determined due to not knowing when the tenant truly made the corrections. Cause and Effect The inspector acknowledged the Section 8 assistance payments continued due to a lack of oversight which caused the significant delays in the final inspections. Questioned Costs None noted. Recommendation We recommend management reinforce HQS enforcement procedures for timely resolution of inspection findings and termination of payments for units that fail to achieve compliance within the required timeframe. Regular training and oversight of inspectors is also recommended to prevent recurrence. Identification as a Repeat Finding, if Applicable Not applicable. Views of Responsible Officials and Planned Corrective Action Management agrees with the finding. See attached Corrective Action Plan.
Finding 2025-001 Program Affected Assistance Listing – 14.881 BangorHousing accepts the recommendations of the audit. Management will reinforce HQS enforcement procedures for timely resolution of inspection findings and termination of payments for units that fail to achieve compliance within the required timeframe. Management will ensure staff are property trained and will implement a regular and consistent oversight program to prevent recurrence.
FAC accepted this audit on September 23, 2021 — management decision was due March 23, 2022.
2020-001 ? Activities Allowed or Unallowed U.S. Department of Housing and Urban Development CFDA #: 14.850 ? Public and Indian Housing Program CRITERIA The Operating Fund was established for the purpose of making assistance available to PHAs for the operation and management of public housing. (42 USC 1437g (e)). Projectspecific operating expenses shall include, but are not limited to, direct administrative costs, utilities costs, maintenance costs, tenant services, protective services, general expenses, non-routine or capital expenses, and other PHA or HUD-identified costs which are project specific for management purposes. Project-specific operating costs also shall include a property management fee charged to each project that is used to fund operations of the central office. (24 CFR 990.280). The HA may only use Program Receipts for: (1) the payment of the costs of development and operation of the Projects under the Consolidated Annual Contributions Contract (CACC) with HUD; (2) the purchase of investment securities as approved by HUD; and (3) such other purposes as may be specifically approved by HUD. Except as approved by HUD, and consistent with HUD Requirements, grant funds are not fungible. (Consolidated Annual Contributions Contract 12 (b)).CONDITION At December 31, 2020, asset management project ME0090001 (Amp 1) had intercompany receivables of $172,861. CAUSE For the past several years, the Central Office Cost Center (COCC) has not been able to generate sufficient operating income to cover its expenses. As a result, the Authority has used reserves from project ME00900001 to cover the deficits for other programs. The Authority is in the process of repaying the Project for these advances.EFFECT The Authority has used public housing funds for non-public housing purposes. The financial Position of the project is adversely effected by the financial burden imposed by the other programs. QUESTIONED COSTS None as the intercompany receivable was included in questioned costs in a prior year. CONTEXT The Authority owns and operates two public housing developments (ME00900001 & ME00900004). At December 31, 2020, the two public housing developments were owed a combined $172,861 from other PHA programs. REPEAT FINDING This finding is repeated from Finding 2019-001 and 2018-001. RECOMMENDATION We recommend that the Authority continue with their corrective action from the prior year and repay the public housing program as soon as possible. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2020-001 ? Activities Allowed or Unallowed U.S. Department of Housing and Urban Development CFDA #: 14.850 ? Public and Indian Housing Program CRITERIA The Operating Fund was established for the purpose of making assistance available to PHAs for the operation and management of public housing. (42 USC 1437g (e)). Projectspecific operating expenses shall include, but are not limited to, direct administrative costs, utilities costs, maintenance costs, tenant services, protective services, general expenses, non-routine or capital expenses, and other PHA or HUD-identified costs which are project specific for management purposes. Project-specific operating costs also shall include a property management fee charged to each project that is used to fund operations of the central office. (24 CFR 990.280). The HA may only use Program Receipts for: (1) the payment of the costs of development and operation of the Projects under the Consolidated Annual Contributions Contract (CACC) with HUD; (2) the purchase of investment securities as approved by HUD; and (3) such other purposes as may be specifically approved by HUD. Except as approved by HUD, and consistent with HUD Requirements, grant funds are not fungible. (Consolidated Annual Contributions Contract 12 (b)).CONDITION At December 31, 2020, asset management project ME0090001 (Amp 1) had intercompany receivables of $172,861. CAUSE For the past several years, the Central Office Cost Center (COCC) has not been able to generate sufficient operating income to cover its expenses. As a result, the Authority has used reserves from project ME00900001 to cover the deficits for other programs. The Authority is in the process of repaying the Project for these advances.EFFECT The Authority has used public housing funds for non-public housing purposes. The financial Position of the project is adversely effected by the financial burden imposed by the other programs. QUESTIONED COSTS None as the intercompany receivable was included in questioned costs in a prior year. CONTEXT The Authority owns and operates two public housing developments (ME00900001 & ME00900004). At December 31, 2020, the two public housing developments were owed a combined $172,861 from other PHA programs. REPEAT FINDING This finding is repeated from Finding 2019-001 and 2018-001. RECOMMENDATION We recommend that the Authority continue with their corrective action from the prior year and repay the public housing program as soon as possible. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Response/Corrective Action Plan: 2020-001 ? Activities Allowed or Unallowed Material Non-compliance BangorHousing fully accepts the recommendations of the audit. Over the past year, there were no additional questioned costs or advances to affiliates and BangorHousing continues to make progress eliminating the amount owed. The outstanding balance has been reduced from $357,241 at the beginning of 2020 to a current balance in September 2021 of $3,111. We will continue to implement our corrective action plan and will eliminate this amount in the coming months. Our goal is to remove this finding and amounts owed as quickly as possible and will continue to work toward that end. Please reach out to me if you have any questions. Thank you very much. Sincerely,Michael Myatt Executive Director Planned Implementation Date of Corrective Action: Ongoing from January 1, 2020 Person Responsible for Corrective Action: Michael Myatt, Executive Director (207-942-6365)
2019-001
FAC accepted this audit on October 28, 2020 — management decision was due April 28, 2021.
2019-001 ? Activities Allowed or Unallowed Material noncompliance U.S. Department of Housing and Urban Development CFDA #: 14.850 Public and Indian Housing CRITERIA The Operating Fund was established for the purpose of making assistance available to PHAs for the operation and management of public housing. (42 USC 1437g (e)). Project-specific operating expenses shall include, but are not limited to, direct administrative costs, utilities costs, maintenance costs, tenant services, protective services, general expenses, non-routine or capital expenses, and other PHA or HUD-identified costs which are project specific for management purposes. Project-specific operating costs also shall include a property management fee charged to each project that is used to fund operations of the central office. (24 CFR 990.280). The HA may only use Program Receipts for: (1) the payment of the costs of development and operation of the Projects under the Consolidated Annual Contributions Contract (CACC) with HUD; (2) the purchase of investment securities as approved by HUD; and (3) such other purposes as may be specifically approved by HUD. Except as approved by HUD, and consistent with HUD Requirements, grant funds are not fungible. (Consolidated Annual Contributions Contract 12 (b)). CONDITION At December 31, 2019, asset management project ME0090001 (AMP 01) had intercompany receivables of $357,241. CAUSE For the past several years, the Central Office Cost Center (COCC) has not been able to generate sufficient operating income to cover its expenses. As a result, the Authority has used reserves from AMP 01 to cover the deficits for other programs. EFFECT The Authority has used public housing funds for non-public housing purposes. The financial position of the project is adversely effected by the financial burden imposed by the other programs. QUESTIONED COSTS None, as there were no additional advances during the year CONTEXT The Authority owns and operates two public housing developments. Based on the Authority?s corrective actions implemented during 2019, this is not considered an internal control over compliance finding. In addition, there were no additional advances to affiliates during 2019 and the total amount owed to the public housing developments decreased from $665,503 to $357,241. PRIOR YEAR FINDING This finding is repeated from Finding 2018-001 and 2017-001. RECOMMENDATION We recommend that the Authority continue with their corrective action from the prior year and repay the public housing program as soon as possible. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-001 ? Activities Allowed or Unallowed Material noncompliance U.S. Department of Housing and Urban Development CFDA #: 14.850 Public and Indian Housing CRITERIA The Operating Fund was established for the purpose of making assistance available to PHAs for the operation and management of public housing. (42 USC 1437g (e)). Project-specific operating expenses shall include, but are not limited to, direct administrative costs, utilities costs, maintenance costs, tenant services, protective services, general expenses, non-routine or capital expenses, and other PHA or HUD-identified costs which are project specific for management purposes. Project-specific operating costs also shall include a property management fee charged to each project that is used to fund operations of the central office. (24 CFR 990.280). The HA may only use Program Receipts for: (1) the payment of the costs of development and operation of the Projects under the Consolidated Annual Contributions Contract (CACC) with HUD; (2) the purchase of investment securities as approved by HUD; and (3) such other purposes as may be specifically approved by HUD. Except as approved by HUD, and consistent with HUD Requirements, grant funds are not fungible. (Consolidated Annual Contributions Contract 12 (b)). CONDITION At December 31, 2019, asset management project ME0090001 (AMP 01) had intercompany receivables of $357,241. CAUSE For the past several years, the Central Office Cost Center (COCC) has not been able to generate sufficient operating income to cover its expenses. As a result, the Authority has used reserves from AMP 01 to cover the deficits for other programs. EFFECT The Authority has used public housing funds for non-public housing purposes. The financial position of the project is adversely effected by the financial burden imposed by the other programs. QUESTIONED COSTS None, as there were no additional advances during the year CONTEXT The Authority owns and operates two public housing developments. Based on the Authority?s corrective actions implemented during 2019, this is not considered an internal control over compliance finding. In addition, there were no additional advances to affiliates during 2019 and the total amount owed to the public housing developments decreased from $665,503 to $357,241. PRIOR YEAR FINDING This finding is repeated from Finding 2018-001 and 2017-001. RECOMMENDATION We recommend that the Authority continue with their corrective action from the prior year and repay the public housing program as soon as possible. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
The Housing Authority of the City of Bangor has reviewed the Schedule of Findings and Questioned Costs as part of the 2019 audited financial statements and offers the following response and corrective action plan. Response/Corrective Action Plan: 2019-001 ? Activities Allowed or Unallowed Material Non-compliance Bangor Housing fully accepts the recommendations of the audit. Over the past year, there were no additional questioned costs or advances to affiliates and Bangor Housing continues to make progress eliminating the amount owed. The outstanding amount owed has been reduced in 2019 from $663,503 to $357,241. We will continue to implement our corrective action plan as we work toward eliminating this amount. Our goal is to remove this finding and amounts owed as quickly as possible and will continue to work toward that end. Please reach out to me if you have any questions. Thank you very much. Sincerely, Michael Myatt
2018-001
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
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2017-001
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