EIN: 251635966
UEI: CRTQNK3R98B3
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 11, 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 July 11, 2024 (777 days ago).
What is a management decision? →We selected forty files for the Emergency Rental Assistance Program (ERAP). Two files didn’t contain either support for income or income verification
Show full finding ▾Hide full finding ▴We selected forty files for the Emergency Rental Assistance Program (ERAP). Two files didn’t contain either support for income or income verification
The Authority entered into a contract with Tenfold (a local housing non-profit) to perform and certify client eligibility. Authority staff’s responsibility is to review and verify that a valid lease is obtained and proceeds with Landlord engagement and payment. Since 2021, all source documents that are obtained by Tenfold’ s staff are available for payment processors to view. The Authority will continue to check that eligibility documents are in the file and look for any discrepancies throughout the eligibility process.
2021-002
The Authority did not file HUD Form 52681, Voucher for Payment of Annual Contributions and Operating Statement within 60 days of the fiscal year end of the Authority for the December 31, 2022, year-end.
Show full finding ▾Hide full finding ▴The Authority did not file HUD Form 52681, Voucher for Payment of Annual Contributions and Operating Statement within 60 days of the fiscal year end of the Authority for the December 31, 2022, year-end.
Currently the Administration and Finance Director completes and submits HUD Form 52681. For 2022 Submission, Landlord and Tenant Services Director will have the submission deadline within the departments schedule of yearly plans and submissions and will monitor that the Fiscal Department completes the submission within 60 days of the end of the fiscal year. The Director of Administration and Finance will complete the form, the Manager of Administration and Finance will review the content of HUD Form 52681 for completeness and the Executive Director will sign.
2021-003
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
The Authority did not implement additional controls to verify the landlord; s identity or intention to participate on the 100 files where the landlord chose not to participate. Effect of Condition: The effect of not further verifying the landlord identity caused approximately $270,412 in rental assistance payments to be paid under fraudulent pretenses. LANCASTER COUNTY HOUSING AUTHORITY LANCASTER, PENNSYLVANIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS DECEMBER 31, 2021 Finding- 2021-001 - Continued Recommendation: We recommend that the Authority implement additional controls such as matching landlords to property records on file within the County when the landlord indicates that they do not wish to participate in the program. Questioned Costs $270,41
Show full finding ▾Hide full finding ▴Finding- 2021-001 Emergency Rental Assistance Program (CFDA # 21.023) Agency ? United States Treasury Type of Deficiency ? Significant Deficiency Compliance Requirement - Eligibility We were informed by the Authority that alleged fraudulent activity occurred within the program due collusion by a former employee with several third-party individuals. The current internal controls established by the Authority would not have detected or prevented the fraudulent activity due to collusion. The individuals involved sought reimbursement for rental arrears and forward rent payments by establishing fictitious landlord, landlord contact information and other supporting documents including forged tenant landlord lease agreements. The individuals who allegedly committed the fraud sought to exploit inherit risks within the program which was implemented to distribute funds to landlords as quicky and efficiently as possible to avoid evictions. The Authority has notified the Office of Inspector General, The Lancaster County District Attorney and the Lancaster Board of Commissioners. The approximate cost of the alleged fraud to the program is $270,412 and the investigation is ongoing. Cause: According to the compliance supplement, landlord participation is to be ascertained by phone, US mail or e-mail. If the landlord indicates that they do not want to participate in the program, the Authority is required to make the rental payments directly to the tenant. According to the Authority?s records, approximately 100 landlords out of an approximate tenant eligible pool of 2,500 indicated that they did not wish to participate in the program. Condition: The Authority did not implement additional controls to verify the landlord; s identity or intention to participate on the 100 files where the landlord chose not to participate. Effect of Condition: The effect of not further verifying the landlord identity caused approximately $270,412 in rental assistance payments to be paid under fraudulent pretenses. LANCASTER COUNTY HOUSING AUTHORITY LANCASTER, PENNSYLVANIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS DECEMBER 31, 2021 Finding- 2021-001 - Continued Recommendation: We recommend that the Authority implement additional controls such as matching landlords to property records on file within the County when the landlord indicates that they do not wish to participate in the program. Questioned Costs $270,41
Since 2021, the Authority has implemented checking the County?s Property Assessment Website Search to verify Ownership. In cases that the Owner is represented by a Property Management Company (Landlord) the Authority requests a property management agreement. The Fraud that was realized was due to the U.S. Treasury?s Guidelines around direct payment to tenants upon three (3) attempts or landlord refusal.
The Authority did not adhere to the Treasury guidance and related FAQs. Effect of Condition: The effect of not complying with the requirements in the Compliance Supplement may result in ineligible individuals being admitted to the program. Recommendation: We recommend that the Authority adopt controls and procedures to ensure compliance with the requirements of the ERAP Program. Questioned Costs: - $0
Show full finding ▾Hide full finding ▴Finding 2021-002 Emergency Rental Assistance Program (CFDA # 21.023) Agency ? United States Treasury Type of Deficiency ? Material Weakness Compliance Requirement: Eligibility We selected forty files for the Emergency Rental Assistance Program (ERAP). Two files only contained income verification for only on applicant, one file did not document residency eligibility, and one file the lease was not signed by anyone. Cause: The Authority did not comply with its internal control procedures established to ensure on eligible applicants were provided for by the program. Condition: The Authority did not adhere to the Treasury guidance and related FAQs. Effect of Condition: The effect of not complying with the requirements in the Compliance Supplement may result in ineligible individuals being admitted to the program. Recommendation: We recommend that the Authority adopt controls and procedures to ensure compliance with the requirements of the ERAP Program. Questioned Costs: - $0
The Authority entered into a contract with Tenfold (a local housing non-profit) to perform and certify client eligibility. Authority staff?s responsibility is to review and verify that a valid lease is obtained and proceeds with Landlord engagement and payment. Since 2021, all source documents that are obtained by Tenfold?s staff are available for payment processors to view. The Authority will continue to check that eligibility documents are in the file and look for any discrepancies throughout the eligibility process.
The Authority did not file HUD Form 52681, Voucher for Payment of Annual Contributions and Operating Statement within 60 days of the fiscal year end of the Authority. Effect of condition: The effect of not submitting HUD Form 52681 delays reimbursements from or payments to HUD for shortfalls or excess payments within the program. Cause The Authority did not have proper controls or oversight to ensure timely required reporting for the program. Recommendation: We recommend that the Authority adopt controls and procedures to ensure compliance with the reporting requirements of the Section 8 Moderate Rehabilitation Program. Questioned Costs: - $0-
Show full finding ▾Hide full finding ▴Finding 2021-003 Lower Income Housing Assistance Program ? Section 8 Moderate Rehabilitation (CFDA # 14.856) Agency ? United States Department of Housing and Urban Development Type of Deficiency ? Significant Deficiency Compliance Requirement: Reporting Condition: The Authority did not file HUD Form 52681, Voucher for Payment of Annual Contributions and Operating Statement within 60 days of the fiscal year end of the Authority. Effect of condition: The effect of not submitting HUD Form 52681 delays reimbursements from or payments to HUD for shortfalls or excess payments within the program. Cause The Authority did not have proper controls or oversight to ensure timely required reporting for the program. Recommendation: We recommend that the Authority adopt controls and procedures to ensure compliance with the reporting requirements of the Section 8 Moderate Rehabilitation Program. Questioned Costs: - $0-
Since 2021, the Authority has implemented checking the County?s Property Assessment Website Search to verify Ownership. In cases that the Owner is represented by a Property Management Company (Landlord) the Authority requests a property management agreement. The Fraud that was realized was due to the U.S. Treasury?s Guidelines around direct payment to tenants upon three (3) attempts or landlord refusal.
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