EIN: 346000029
UEI: WLNSVKHJF4M8
Audited by: CLIFTONLARSONALLEN
Cognizant agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 24, 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 February 24, 2024 (920 days ago).
What is a management decision? →FAC accepted this audit on September 26, 2022 — management decision was due March 26, 2023.
During our testing, we noted the Authority did not have adequate internal controls designed to ensure that HQS failed inspection requirements were being met. Questioned costs: None Context: Of the 40 failed HQS inspections we tested, we noted one instance where there was no documentation that a unit ever passed the inspection. Cause: The Authority does not have controls in place to ensure it is meeting HQS requirements set by HUD. Effect: The Authority is not in compliance with program requirements over HQS Inspections. Recommendation: The Authority should implement processes to ensure all HQS inspections are completed timely and there is proper documentation of approved extensions. View of Responsible Officials: The Housing Choice Voucher Department has written procedures for making normal inspections, re-inspections of failed units and requesting extensions of inspections. During 2021, while the pandemic was underway, the supervisor position changed from a long-term employee to one from another department not familiar with the importance of documentation when following the proper steps of these activities. With the new supervisor in place, management will ensure that there is a complete understanding of the procedures and importance of documentation in the client?s files.
Show full finding ▾Hide full finding ▴2021 ? 002 ? HQS Inspections Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879/14.EHV Award Period: January 1, 2021 through December 31, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance. ? Other Matters. Criteria: For units under the HAP contract that fail to meet HQS, the Authority must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family?s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that HQS failed inspection requirements were being met. Questioned costs: None Context: Of the 40 failed HQS inspections we tested, we noted one instance where there was no documentation that a unit ever passed the inspection. Cause: The Authority does not have controls in place to ensure it is meeting HQS requirements set by HUD. Effect: The Authority is not in compliance with program requirements over HQS Inspections. Recommendation: The Authority should implement processes to ensure all HQS inspections are completed timely and there is proper documentation of approved extensions. View of Responsible Officials: The Housing Choice Voucher Department has written procedures for making normal inspections, re-inspections of failed units and requesting extensions of inspections. During 2021, while the pandemic was underway, the supervisor position changed from a long-term employee to one from another department not familiar with the importance of documentation when following the proper steps of these activities. With the new supervisor in place, management will ensure that there is a complete understanding of the procedures and importance of documentation in the client?s files.
Recommendation: The Authority should implement processes to ensure all HQS inspections are completed timely and there is proper documentation of approved extensions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Housing Choice Voucher Department has written procedures for making normal inspections, re-inspections of failed units, and requesting extensions of inspections. During 2021 while the pandemic was underway, the supervisor position changed from a long-term employee to one from another department not familiar with the importance of documentation when following the proper steps of these activities. With the new supervisor in place, management will ensure that there is a complete understanding of the procedures and importance of documentation in the clients? files. Name(s) of the contact person(s) responsible for corrective action: Cathy Watson, Finance Director Planned completion date for corrective action plan: December 31, 2022
FAC accepted this audit on August 30, 2021 — management decision was due March 2, 2022.
FAC accepted this audit on July 30, 2020 — management decision was due January 30, 2021.
FAC accepted this audit on July 7, 2019 — management decision was due January 7, 2020.
FAC accepted this audit on July 30, 2018 — management decision was due January 30, 2019.
FAC accepted this audit on July 31, 2017 — management decision was due January 31, 2018.
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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