EIN: 310984964
UEI: DLR4TPJF4LQ6
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 23, 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 September 23, 2026 (34 days from today).
What is a management decision? →Finding Number: 2025-001 Assistance Listing Number and Title: AL #14.871 and #14.879, Housing Choice Voucher Cluster Federal Award Identification Number / Year: 2025 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: Section L -Reporting, and Section N – Housing Assistance Payments Pass-Through Entity: N/A Repeat Finding from Prior Audit? No Significant Deficiency and Noncompliance 24 CFR section 908 states the Public Housing Authority (PHA) is required to submit HUD-50058 form electronically to HUD. The HUD-50058 form is required to be submitted each time the Public Housing Authority (PHA) completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. 24 CFR section 982.505(b) states the Public Housing Authority (PHA) shall pay a monthly housing assistance payment on behalf of the family that is equal to the lower of: (1) The payment standard for the family minus the total tenant payment; or (2) The gross rent minus the total tenant payment. Due to an error in the income calculation used, the Authority incorrectly calculated the amount on the HUD-50058 for 4.8% of the tenant files tested (1 out of 21) for the Housing Choice Voucher program. The failure to properly calculate income resulted in an incorrect amount paid from the Section 8 funding totaling a projected $182. The Executive Director and Housing Choice Voucher employees should ensure Housing Assistance Payments are calculated in accordance with the HUD requirements and all tenant files maintain the appropriate documentation to meet the requirements of housing assistance payments reporting.
Finding Number: 2025-001 Planned Corrective Action: Being a small PHA, only 21 of our files were tested. One of those files had an error in it making the error rate 4.76%. The discrepancy was corrected with Tenant after being communicated to Occupancy Specialist. After contacting the software provider and with their direct assistance a new Form 50058 was generated reflecting the accurate income information. The correction has been completed in the system to ensure compliance and accuracy of reporting. Anticipated Completion Date: February 20, 2026 Responsible Contact Person: Angie Finley, Executive Director
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 21, 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 September 21, 2024, which was (698 days ago).
What is a management decision? →1. Housing Assistance payments Finding Number: 2023-001 Assistance Listing Number and Title: AL # 14.871 - Section 8 Housing Choice Vouchers/COVID-19: Section 8 Housing Choice Vouchers and AL #14.879 Mainstream Voucher Program Federal Award Identification Number / Year: 2023 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: Section L -Reporting, and Section N – Housing Assistance Payments Pass-Through Entity: No Repeat Finding from Prior Audit? Yes Prior Audit Finding Number: 2022-001 Noncompliance and Material Weakness 24 CFR section 982.516(a) states the Public Housing Authority (PHA) must conduct a re-examaination of family income and composition at least annually. Section 2 states the PHA must obtain and document in the tenant file third-party verification of the following factors or must document why third-party verification was not available: (i) reported family annual 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 908 states the Public Housing Authority (PHA) is required to submit HUD-50058 form electronically to HUD each time the Public Housing Authority (PHA) completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. 24 CFR section 982.505(b) states the Public Housing Authority (PHA) shall pay a monthly housing assistance payment on behalf of the family that is equal to the lower of: (1) The payment standard for the family minus the total tenant payment; or (2) The gross rent minus the total tenant payment. The Authority incorrectly calculated the amount on the HUD-50058 for 5.3% of the tenant files tested for the Housing Choice Voucher program. This resulted in an incorrect amount paid from the Section 8 funding. The Executive Director and Housing Choice Voucher employees should ensure all tenant files maintain the appropriate documentation to meet the requirements of housing assistance payments reporting.
Finding Number: 2023-001 Planned Corrective Action: Being a small PHA, only 19 of our files were tested. One of those files had an error in it making the error rate 5.263%. In that file, when the tenant’s utility allowance was figured, the system default of the McConnelsville water/sewer rate ($167) was not overridden to the Malta water/sewer rate ($160). This created an error of $7 per month that the tenant was underpaid for his utility allowance, which resulted in the HAP payment to the homeowner being overpaid by $7 per month ($362 instead of $355). Because of this, the tenant’s rental amount due reflected $7 less than it should have been ($238 instead of $245). When the Auditor of State’s representative was on site at MMHA for testing on February 7, 2024, he brought this to our attention. The correction was made in our software system and a notice was sent to the tenant that same day. A copy of the amended HAP contract and a copy of the notice that was sent to the tenant was provided to the Auditor of State’s audit team. Both show a computer-generated date stamp of February 7, 2024. The tenant’s annual re-examination took place on June 1, 2023 and the corrected HAP amount was effective April 1, 2024. For the current year (7/1/22-6/30/23), there was a total payment of $7 from Section 8 funding which was for the month of June 2023. Anticipated Completion Date: February 7, 2024 Responsible Contact Person: Angie Finley, Executive Director
2022-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 13, 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 September 13, 2023, which was (1072 days ago).
What is a management decision? →1. Annual Income Verification Finding Number: 2022-001 Assistance Listing Number and Title: AL # 14.871 - Section 8 Housing Choice Vouchers and AL #14.879 Mainstream Voucher Program Federal Award Identification Number / Year: 2022 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirements: Section E - Eligibility, Section L -Reporting, and Section N ? Housing Assistance Payments Pass-Through Entity: N/A Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 24 CFR section 982.516(a) states the Public Housing Authority (PHA) must conduct a reexamination of family income and composition at least annually. Section 2 states the PHA must obtain and document in the tenant file third-party verification of the following factors or must document why third-party verification was not available: (i) reported family annual 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 908 states the Public Housing Authority (PHA) is required to submit HUD-50058 form electronically to HUD each time the Public Housing Authority (PHA) completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. 24 CFR section 982.505(b) states the Public Housing Authority (PHA) shall pay a monthly housing assistance payment on behalf of the family that is equal to the lower of: (1) The payment standard for the family minus the total tenant payment; or (2) The gross rent minus the total tenant payment. The Authority incorrectly used a check amount instead of third-party verification of account balances for 5.9 percent of the tenant files tested for the Housing Choice Voucher program. This resulted in the data reported on HUD-50058 to be inaccurate. The Executive Director and Housing Choice Voucher employees should ensure all tenant files maintain the appropriate documentation to meet the requirements of income verification and housing assistance payments reporting.
Planned Corrective Action: Annual Income Verification ? MMHA staff will work diligently to ensure the correct information is used for all verification purposes. The information is verified and entered by MMHA?s Occupancy Specialist. Moving forward, the Executive Director will review documents before they are entered into the system and will conduct random monthly spot checks to ensure all tenant files contain the appropriate documentation to meet the requirements for income verification and housing assistance reporting. Anticipated Completion Date: 3/8/2023 Responsible Contact Person: Angie Finley, Executive Director
2. Inspections Finding Number: 2022-002 Assistance Listing Number and Title: AL # 14.871 - Section 8 Housing Choice Vouchers / AL #14.879 Mainstream Voucher Program Federal Award Identification Number / Year: 2022 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirements: Section N ? Housing Quality Standards Enforcement Pass-Through Entity: N/A Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 24 CFR section 982.158(d) provides that the Public Housing Authority (PHA) must prepare a unit inspection report. Further, 24 CFR section 982.405(a) provides that the PHA must inspect the unit leased to a family prior to the initial term of the lease, at least biennially during assisted occupancy, and at other times as needed, to determine if the unit meets the HQS. Further, 24 CFR Section 982.404(a)(3) provides that the PHA must not make any housing assistance payments for a dwelling unit that fails to meet the housing quality standards, unless the owner corrects the defect within the period specified by the PHA and the PHA verifies the correction. If a defect is life threatening, the owner must correct the defect within no more than 24 hours. For other defects, the owner must correct the defect within no more than 30 calendar days (or any PHA-approved extension). The Authority failed to take the appropriate response to a failure under the owner's responsibility with either a letter of abatement or cancelled contract, or to a failure under the tenant's responsibility by enforcing the tenant's obligations for 37.5% of failed inspections tested when documentation showed that correction for the failed housing quality standards inspection was not made within 30 days. The Executive Director and Housing Choice Occupancy Specialist should ensure all tenant files maintain the appropriate documentation and meet the requirements for inspections. Further, any failures of inspections should result in Authority reactions in line with federal requirements.
Planned Corrective Action: Inspections ? MMHA staff will closely monitor inspections to ensure compliance with federal requirements. MMHA staff will utilize abatement and contract cancellations to ensure tenants are completing the required maintenance in a timely manner and meeting their responsibilities. Anticipated Completion Date: 3/8/2023 Responsible Contact Person: Angie Finley, Executive Director
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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