EIN: 341218874
UEI: JCYMEMPC4CK5
Audited by: Keith Faber, Auditor of State
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 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 July 13, 2026 (59 days ago).
What is a management decision? →FAC accepted this audit on January 23, 2025 — management decision was due July 23, 2025.
Special Tests and Provisions – Housing Quality Standards (HQS) Enforcement Finding Number: 2024-002 Assistance Listing Number and Title: AL # 14.871/14.879 Housing Choice Voucher Cluster Federal Award Identification Number / Year: OH054AF0148 / 2023 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: HQS Enforcement Pass-Through Entity: None Repeat Finding from Prior Audit? No Noncompliance and 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 § 982.404(d)(2) provides that the Public Housing Authority (PHA) must abate the Housing Assistance Payment (HAP), including amounts that had been withheld, if the owner fails to make the repairs within the applicable cure period (within 24 hours of notification for life-threatening deficiencies and within 30 days of notification (or other reasonable period established by the PHA) for non-life-threatening deficiencies). Due to deficiencies in the Authority's internal controls over compliance requirements, seven percent of inspections tested for Housing Quality Standards compliance did not abate HAP payments after the owner failed to make the repairs noted in the inspection report within the 30 period. Failing to properly abate HAP payments could result in the Authority making payments to owners who do not meet Housing Quality Standards. The Authority should adopt policies and procedures for HAP payments to ensure compliance with 24 CFR § 982.404(d)(2)
Show full finding ▾Hide full finding ▴Special Tests and Provisions – Housing Quality Standards (HQS) Enforcement Finding Number: 2024-002 Assistance Listing Number and Title: AL # 14.871/14.879 Housing Choice Voucher Cluster Federal Award Identification Number / Year: OH054AF0148 / 2023 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: HQS Enforcement Pass-Through Entity: None Repeat Finding from Prior Audit? No Noncompliance and 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 § 982.404(d)(2) provides that the Public Housing Authority (PHA) must abate the Housing Assistance Payment (HAP), including amounts that had been withheld, if the owner fails to make the repairs within the applicable cure period (within 24 hours of notification for life-threatening deficiencies and within 30 days of notification (or other reasonable period established by the PHA) for non-life-threatening deficiencies). Due to deficiencies in the Authority's internal controls over compliance requirements, seven percent of inspections tested for Housing Quality Standards compliance did not abate HAP payments after the owner failed to make the repairs noted in the inspection report within the 30 period. Failing to properly abate HAP payments could result in the Authority making payments to owners who do not meet Housing Quality Standards. The Authority should adopt policies and procedures for HAP payments to ensure compliance with 24 CFR § 982.404(d)(2)
The Housing Choice Voucher Program administrator will review the HQS Inspection report upon receiving to ensure all units are following Federal requirements.
FAC accepted this audit on January 30, 2024 — management decision was due July 30, 2024.
FAC accepted this audit on March 13, 2023 — management decision was due September 13, 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 December 27, 2018 — management decision was due June 27, 2019.
FAC accepted this audit on January 10, 2018 — management decision was due July 10, 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 →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
