EIN: 310714864
UEI: RBFJVKA7V1G2
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 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 29, 2026 (130 days from today).
What is a management decision? →CFR section 960.253, 960.257, and 960.259, requires that the Authority reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third-party verification. Per review of tenant annual recertifications in the Public Housing Operating Fund Program we noted twenty-three of twenty-five reexaminations were not fully completed. The Authority should implement increased training on performing of annual re-certifications and a greater number of quality control reviews to identify errors before re-certifications go into effect.
Chillicothe Metropolitan Housing Authority discovered multiple errors in the work performed by the Public Housing Assistant during a quality control file review. As per policy, disciplinary actions were taken and subsequently the employee was terminated from CMHA. In addition, CMHA has had significant staffing turnover in this position. The staff now performing the PH annual and interim recertifications have received/are currently receiving additional training, and more frequent quality control reviews are being completed to ensure accuracy and timely completion. All files for which the former PH Assistant was responsible for annual and interim calculations are being recertified and the calculations reviewed. Any errors found will be corrected going forward.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 19, 2023. 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 19, 2023, which was (976 days ago).
What is a management decision? →Material Weakness and Noncompliance 2 C.F.R. ? 2400.101 gives regulatory effect to the Department of Housing and Urban Development for 2 C.F.R. ? 200.318(a) which states the non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in ?? 200.317 through 200.327. The Authority?s Procurement Policy states for micro purchases not exceeding $3,000, the purchaser should use a micro purchase order. Although the Authority did have an established Procurement Policy, they did not have purchase orders or contracts on file for 2 of the 50 purchases tested as stated in their policy. Failure to have proper controls in place to ensure the aforementioned policy is being followed could result in the Authority spending more in Federal monies than needed. The Authority should follow their established procurement policy.
Procurement Policy Failure: Compliance Requirement: Procurement We have a standard operating procedure stating that for micro purchases not exceeding $3,000, purchasers should use a micro purchase order. Purchaser should have contracts and purchase orders on file for EVERY PURCHSE. We have a new Modernization Coordinator on staff, who has already implemented all SOPs. We also have a new E.D. who checks and approves every purchase order. The proper controls are now in place.
Significant Deficiency 2 CFR ? 2400.101 gives regulatory effect to the Department of Housing and Urban Development for 2 CFR ? 200.302 (b) (6) and (7) which requires the Authority to establish written procedures for determining the allowability of costs in accordance with Subpart E - Cost Principles and the terms and conditions of the Federal award and establish written procedures to implement the requirements of ? 305 Payment. Additionally, 2 C.F.R. ? 2400.101 gives regulatory effect to the Department of Housing and Urban Development for 2 C.F.R. ? 200.318(a) which states the non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in ?? 200.317 through 200.327. Although the Authority did have written standard operating procedures requiring purchase orders, they did not have an approved purchase order or contract on file for 2 of the 50 purchases tested. Failure to have proper controls in place to ensure policies and procedures are being followed could result in unallowable costs and procurement noncompliance. The Authority should follow their written standard operating procedures and implement controls to ensure allowability of costs and procurement in accordance with federal grants.
Lack of Purchase Order Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles We will make sure that we follow our SOP and that proper controls are in place to ensure the policies and procedures are being followed. We also have a new E.D. who checks and approves every purchase order. The proper controls are now in place.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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