EIN: 341016590
UEI: XCASUV5JS8U4
Audited by: Keith Faber, Auditor of State
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 3, 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 August 3, 2026 (29 days ago).
What is a management decision? →FAC accepted this audit on January 28, 2025 — management decision was due July 28, 2025.
2 CFR § 2400.101 - Internal Control Failures for Eligibility Finding Number: 2024-001 Assistance Listing Number and Title: AL # 14.850 Public Housing Operating Federal Award Identification Number / Year: OH028-00000123D/2023 and OH028- 00000124D/2024 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: Determine that the required eligibility determinations and redeterminations were performed, and individual was determined to be eligible in accordance with the compliance requirements of the program. Pass-Through Entity: None Repeat Finding from Prior Audit? No Material Weakness 2 CFR § 2400.101 gives regulatory effect to the Department of Housing & Urban Development for 2 CFR § 200.303 which requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain effective internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 24 CFR § 960.253 provides that once a year, the Authority must give each family the opportunity to choose between the two methods for determining the amount of tenant rent payable monthly by the family. 24 CFR § 960.257 provides that the Authority must reexamine family income and composition at least once every 12 months and adjust the tenant rent as necessary using the documentation from third party verification Due to deficiencies in the Authority's internal controls over compliance requirements, ten percent of applications tested for eligibility compliance did not have sufficient documentation to demonstrate that examination was reviewed before certification and that the tenant was given a choice between the two methods prior to the examination's completion. Failing to properly determine eligibility could result in the Authority improperly admitting ineligible tenants and making improper payments. The Authority should review the applications for accuracy and ensure that proper documentation is maintained of those which meet the eligibility guidelines set for the Public Operating Fund.
Show full finding ▾Hide full finding ▴2 CFR § 2400.101 - Internal Control Failures for Eligibility Finding Number: 2024-001 Assistance Listing Number and Title: AL # 14.850 Public Housing Operating Federal Award Identification Number / Year: OH028-00000123D/2023 and OH028- 00000124D/2024 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: Determine that the required eligibility determinations and redeterminations were performed, and individual was determined to be eligible in accordance with the compliance requirements of the program. Pass-Through Entity: None Repeat Finding from Prior Audit? No Material Weakness 2 CFR § 2400.101 gives regulatory effect to the Department of Housing & Urban Development for 2 CFR § 200.303 which requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain effective internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 24 CFR § 960.253 provides that once a year, the Authority must give each family the opportunity to choose between the two methods for determining the amount of tenant rent payable monthly by the family. 24 CFR § 960.257 provides that the Authority must reexamine family income and composition at least once every 12 months and adjust the tenant rent as necessary using the documentation from third party verification Due to deficiencies in the Authority's internal controls over compliance requirements, ten percent of applications tested for eligibility compliance did not have sufficient documentation to demonstrate that examination was reviewed before certification and that the tenant was given a choice between the two methods prior to the examination's completion. Failing to properly determine eligibility could result in the Authority improperly admitting ineligible tenants and making improper payments. The Authority should review the applications for accuracy and ensure that proper documentation is maintained of those which meet the eligibility guidelines set for the Public Operating Fund.
Case Managers will ensure all documents are scanned and retained for the Authority’s files prior to destroying them.
FAC accepted this audit on March 5, 2024 — management decision was due September 5, 2024.
FAC accepted this audit on March 8, 2023 — management decision was due September 8, 2023.
FAC accepted this audit on March 23, 2022 — management decision was due September 23, 2022.
FAC accepted this audit on February 24, 2021 — management decision was due August 24, 2021.
FAC accepted this audit on January 16, 2020 — management decision was due July 16, 2020.
FAC accepted this audit on January 29, 2019 — management decision was due July 29, 2019.
FAC accepted this audit on February 26, 2018 — management decision was due August 26, 2018.
FAC accepted this audit on January 10, 2017 — management decision was due July 10, 2017.
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.
Browse other Single Audit organizations in Ohio →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
