EIN: 251200225
UEI: GCXHHL1GXL91
Audited by: Malcolm Johnson Company, P.A.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 26, 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 November 26, 2026 (83 days from today).
What is a management decision? →FAC accepted this audit on May 19, 2025 — management decision was due November 19, 2025.
FAC accepted this audit on April 29, 2024 — management decision was due October 29, 2024.
During our review of the HUD-50058 Family Report (HUD-50058), we noted two instances in which the correct income support and/or asset verifications were not used from the tenant’s file. The Elk County Housing Authority (Authority) did not have sufficient controls in place to ensure the required income support and/or asset verifications were used. Criteria: The Authority is required to prepare and submit a HUD-50058 form each time the Authority completes an admission, annual reexamination, portability move-in, or other change of unit for a family. The Authority is to obtain and document in the family file, third party verification of (1) reported family income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 982.516). The HUD-50058 and supporting documentation is utilized to determine eligibility and calculate tenant rent and rental/housing assistance payments for each program participant. Cause: The Authority did not have in place proper control procedures to ensure that HUD-50058 forms were completed accurately and that the required income support and/or asset verifications were used. Effect: HUD-50058 forms provide essential information to HUD and assist with the determination of program eligibility. In addition, the HUD-50058 form provides for the calculation of tenant rent and rental/housing assistance payments. A lack of functioning of internal controls could lead to inaccurate HUD-50058 forms. This could result in program participants or HUD being over- or under-charged tenant rent. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement procedures to ensure all required income verification and other supporting documentation is obtained when completing the HUD-50058 forms, and to the extent they are not, that action be taken to resolve any issues, and that this action be documented. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding; see separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2023-001 U.S. Department of Housing and Urban Development (HUD) Housing Voucher Cluster/Section 8 Housing Choice Voucher – ALN 14.871 Eligibility Repeat Finding from 2022 Condition: During our review of the HUD-50058 Family Report (HUD-50058), we noted two instances in which the correct income support and/or asset verifications were not used from the tenant’s file. The Elk County Housing Authority (Authority) did not have sufficient controls in place to ensure the required income support and/or asset verifications were used. Criteria: The Authority is required to prepare and submit a HUD-50058 form each time the Authority completes an admission, annual reexamination, portability move-in, or other change of unit for a family. The Authority is to obtain and document in the family file, third party verification of (1) reported family income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 982.516). The HUD-50058 and supporting documentation is utilized to determine eligibility and calculate tenant rent and rental/housing assistance payments for each program participant. Cause: The Authority did not have in place proper control procedures to ensure that HUD-50058 forms were completed accurately and that the required income support and/or asset verifications were used. Effect: HUD-50058 forms provide essential information to HUD and assist with the determination of program eligibility. In addition, the HUD-50058 form provides for the calculation of tenant rent and rental/housing assistance payments. A lack of functioning of internal controls could lead to inaccurate HUD-50058 forms. This could result in program participants or HUD being over- or under-charged tenant rent. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement procedures to ensure all required income verification and other supporting documentation is obtained when completing the HUD-50058 forms, and to the extent they are not, that action be taken to resolve any issues, and that this action be documented. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding; see separate corrective action plan.
Department of Housing and Urban Development Housing Voucher Cluster - ALN Number 14.871 Recommendation: We recommend that the Authority implement procedures to ensure all required Income verification and other supporting documentation is obtained when completing the HUD-50058 forms, and to the extent they are not, that action be taken to resolve any issues, and that this action be documented Action taken: Updated "How To" and the file guides. The entire file will be reviewed at all Interims and Re certifications. The Operations Manager/Compliance Officer will review each file for quality control. I have attended training provided by Nelrod and will continue to do so.
2022-001
The Authority did not have controls in place to ensure that all unit inspections which were delayed as a result of COVID-19 were performed as required in the Public and Indian Housing Notice 2021-14 (Notice) which was effective January 1, 2022. The Authority did not complete one unit inspection in accordance with the Notice. Criteria: In accordance with the Public and Indian Housing Notice 2021-14, the Authority should have performed all inspections delayed as a result of COVID-19 by June 30, 2022. Cause: The Authority’s internal controls and procedures in place did not ensure that the appropriate housing quality inspections were being performed, as required by HUD and the Uniform Guidance, after the COVID-19 related waivers expired. Effect: The housing quality inspection was not performed in accordance with HUD and the Uniform Guidance requirements, which could result in tenant units to not be in compliance. Failure to comply with grant requirements could jeopardize future funding. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement procedures to ensure that all housing quality inspections are being performed throughout the year, as required by HUD and the Uniform Guidance. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding; see separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2023-002 U.S. Department of Housing and Urban Development (HUD) Housing Voucher Cluster/Section 8 Housing Choice Voucher – ALN 14.871 Special Tests and Provisions Condition: The Authority did not have controls in place to ensure that all unit inspections which were delayed as a result of COVID-19 were performed as required in the Public and Indian Housing Notice 2021-14 (Notice) which was effective January 1, 2022. The Authority did not complete one unit inspection in accordance with the Notice. Criteria: In accordance with the Public and Indian Housing Notice 2021-14, the Authority should have performed all inspections delayed as a result of COVID-19 by June 30, 2022. Cause: The Authority’s internal controls and procedures in place did not ensure that the appropriate housing quality inspections were being performed, as required by HUD and the Uniform Guidance, after the COVID-19 related waivers expired. Effect: The housing quality inspection was not performed in accordance with HUD and the Uniform Guidance requirements, which could result in tenant units to not be in compliance. Failure to comply with grant requirements could jeopardize future funding. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement procedures to ensure that all housing quality inspections are being performed throughout the year, as required by HUD and the Uniform Guidance. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding; see separate corrective action plan.
Finding 2023-002 Department of Housing and Urban Development Housing Voucher Cluster - ALN Number 14.871 Recommendation: We recommend that the Authority implement procedures to ensure that all housing quality inspections are being performed throughout the year, as required by HUD and the Uniform Guidance. Action taken: The Section 8 Coordinator will print an updated calendar of the upcoming inspection schedule for comparison to the Inspector's calendar and continue to update the google calendar and set daily reminders.
During our review of failed housing quality inspections completed by the Authority, we noted two instances in which rent was not abated for units whose deficiencies were not corrected in the required timeframe. The Authority does not have proper controls in place to ensure that Housing Quality Standards (HQS) and enforcement were met. Criteria: For all units that fail to meet HQS, the Authority must require the owner to correct any life-threatening HQS within 24 hours after inspection and all other HQS deficiencies within 30 calendar days. If the owner does not correct the deficiencies, the Authority must abate rent payments to the owner by no later than the first of the month following the specified correction period or terminate the contract. Cause: The Authority’s internal controls in place were not sufficient to ensure that HQS standards were followed. Effect: Rent was not abated for two units whose deficiencies were not corrected in the required timeframe, which could result in unsafe housing for tenants. Failure to comply with grant requirements could jeopardize future funding. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement procedures to ensure that the appropriate procedures are followed when housing quality inspection deficiencies are not resolved in the required timeframe, as required by HUD (24 CFR 882.516) and the Uniform Guidance. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding; see separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2023-003 U.S. Department of Housing and Urban Development (HUD) Housing Voucher Cluster/Section 8 Housing Choice Voucher – ALN 14.871 Special Tests and Provisions Condition: During our review of failed housing quality inspections completed by the Authority, we noted two instances in which rent was not abated for units whose deficiencies were not corrected in the required timeframe. The Authority does not have proper controls in place to ensure that Housing Quality Standards (HQS) and enforcement were met. Criteria: For all units that fail to meet HQS, the Authority must require the owner to correct any life-threatening HQS within 24 hours after inspection and all other HQS deficiencies within 30 calendar days. If the owner does not correct the deficiencies, the Authority must abate rent payments to the owner by no later than the first of the month following the specified correction period or terminate the contract. Cause: The Authority’s internal controls in place were not sufficient to ensure that HQS standards were followed. Effect: Rent was not abated for two units whose deficiencies were not corrected in the required timeframe, which could result in unsafe housing for tenants. Failure to comply with grant requirements could jeopardize future funding. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement procedures to ensure that the appropriate procedures are followed when housing quality inspection deficiencies are not resolved in the required timeframe, as required by HUD (24 CFR 882.516) and the Uniform Guidance. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding; see separate corrective action plan.
Finding 2023-003 Department of Housing and Urban Development Housing Voucher Cluster - ALN Number 14.871 Recommendation: We recommend that the Authority implement procedures to ensure that the appropriate procedures are followed when housing quality inspection deficiencies are not resolved in the required timeframe, as required by HUD (24 CFR 882.516) and the Uniform Guidance. Action taken: Using the newly implemented process for setting and updating google calendars with reminders.
FAC accepted this audit on May 30, 2023 — management decision was due November 30, 2023.
During our review of HUD-50058, Family Report (HUD-50058) forms prepared by Elk County Housing Authority (Authority), we noted a lack of functioning internal controls with regards to the annual re-examination process. Criteria: The Authority is required to prepare and submit a HUD-50058 form each time the Authority completes an admission, annual reexamination, portability move-in, or other change of unit for a family. The form provides HUD and the Authority with vital eligibility data for each program participant such as family composition, family income, the assets and liabilities of program participants, and ultimately provides for the calculation of tenant rent and rental/housing assistance payments for each program participant. Cause: The Authority?s internal controls and procedures in place, did not ensure that the appropriate income support and/or medical deductions were obtained and used on the HUD-50058. Effect: HUD-50058 forms provide essential information to HUD and assist with the determination of program eligibility. In addition, the HUD-50058 form provides for the calculation of tenant rent and rental/housing assistance payments. A lack of functioning of internal controls could lead to inaccurate HUD-50058 forms. This could result in program participants or HUD being over- or under-charged tenant rent. We noted two instances where income support and/or medical deductions were not appropriately supported. In one of the instances, the insufficient income support and/or medical deductions caused tenant rent to be miscalculated. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement procedures to ensure that the appropriate support is obtained and used. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding, see separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2022-001 U.S. Department of Housing and Urban Development (HUD) Housing Voucher Cluster/Section 8 Housing Choice Voucher ? ALN 14.871 Eligibility Condition: During our review of HUD-50058, Family Report (HUD-50058) forms prepared by Elk County Housing Authority (Authority), we noted a lack of functioning internal controls with regards to the annual re-examination process. Criteria: The Authority is required to prepare and submit a HUD-50058 form each time the Authority completes an admission, annual reexamination, portability move-in, or other change of unit for a family. The form provides HUD and the Authority with vital eligibility data for each program participant such as family composition, family income, the assets and liabilities of program participants, and ultimately provides for the calculation of tenant rent and rental/housing assistance payments for each program participant. Cause: The Authority?s internal controls and procedures in place, did not ensure that the appropriate income support and/or medical deductions were obtained and used on the HUD-50058. Effect: HUD-50058 forms provide essential information to HUD and assist with the determination of program eligibility. In addition, the HUD-50058 form provides for the calculation of tenant rent and rental/housing assistance payments. A lack of functioning of internal controls could lead to inaccurate HUD-50058 forms. This could result in program participants or HUD being over- or under-charged tenant rent. We noted two instances where income support and/or medical deductions were not appropriately supported. In one of the instances, the insufficient income support and/or medical deductions caused tenant rent to be miscalculated. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement procedures to ensure that the appropriate support is obtained and used. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding, see separate corrective action plan.
CORRECTIVE ACTION PLAN May 16, 2023 United States Department of Housing and Urban Development Elk County Housing Authority respectfully submits the following corrective action plan for the year ending September 30, 2022. Name and address of independent public accounting firm: Maher Duessel, CPA?s 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit Period: October 1, 2021 ? September 30, 2022 FINDINGS ? FINANCIAL STATEMENT AUDIT No matters were reported FINDINGS ? FEDERAL AWARD PROGRAMS AUDITS Finding 2022-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster/Section 8 Housing Choice Vouchers ALN 14.871 Eligibility Recommendation: We recommend that the Authority implement procedures to ensure appropriate support is obtained and used. Authority Management Response: ECHA staff has already made changes to the internal controls by performing a file check upon completion, which should bring to light any mathematical errors. Self-certification was the highest form of verification during COVID-19, which ended on January 1, 2022. The files with the discrepancy were prepared prior to that date. Since January 1, 2022, ECHA only uses Self-certification as a last resort. If the Department of Housing and Urban Development has questions regarding this plan, please call Amy Auman at 814-965-2532. Sincerely yours, Amy Auman, Executive Director
FAC accepted this audit on May 5, 2022 — management decision was due November 5, 2022.
FAC accepted this audit on June 15, 2021 — management decision was due December 15, 2021.
FAC accepted this audit on February 13, 2020 — management decision was due August 13, 2020.
FAC accepted this audit on January 14, 2019 — management decision was due July 14, 2019.
FAC accepted this audit on February 4, 2018 — management decision was due August 4, 2018.
FAC accepted this audit on January 26, 2017 — management decision was due July 26, 2017.
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