EIN: 351485172
UEI: PW8WAKF1KWG9
Audited by: Forvis Mazars, LLP
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 April 20, 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 October 20, 2026 (50 days from today).
What is a management decision? →FAC accepted this audit on April 21, 2025 — management decision was due October 21, 2025.
For one payment selected for testing, the Authority calculated the eligible benefit amount incorrectly. Cause: A secondary review was performed of the benefit calculation, but the review did not detect the error. Effect: One beneficiary received more from ERA funds than they were eligible to receive. Questioned costs: The overpayment identified was $350. Context: We tested a sample of 40 individuals that received payments under the program totaling $170,416 of disbursements out of 15,335 total recipients, with total payments of $75,066,010 during 2024. In our testing we identified that one individual selected in our sample was paid $350 more than their documented eligible rent and utility expenses under the program, due to an error in the calculation of the eligible benefit amount. Our sampling methodology is not considered statistically valid. Recommendations: We recommend that the Authority implement additional procedures to ensure that errors in benefit calculations are detected and corrected in a timely manner. Authority’s Response: We agree that the amount paid was an error. As the ERA program ends in 2025, we are working to review all activity, identify errors, and recover amounts paid in error where possible.
Show full finding ▾Hide full finding ▴2024-001 Federal Program: COVID-19 - Emergency Rental Assistance (ERA) Assistance Listing Number: 21.023 Federal Awarding Agency: United States Department of the Treasury Compliance Requirement: Allowable Costs Criteria: 2 CFR 200.403 establishes standards for determining costs allowable for federal awards. Management is responsible for ensuring that recipients of Emergency Rental Assistance funds are eligible, and that their benefit amounts are calculated accurately. Condition: For one payment selected for testing, the Authority calculated the eligible benefit amount incorrectly. Cause: A secondary review was performed of the benefit calculation, but the review did not detect the error. Effect: One beneficiary received more from ERA funds than they were eligible to receive. Questioned costs: The overpayment identified was $350. Context: We tested a sample of 40 individuals that received payments under the program totaling $170,416 of disbursements out of 15,335 total recipients, with total payments of $75,066,010 during 2024. In our testing we identified that one individual selected in our sample was paid $350 more than their documented eligible rent and utility expenses under the program, due to an error in the calculation of the eligible benefit amount. Our sampling methodology is not considered statistically valid. Recommendations: We recommend that the Authority implement additional procedures to ensure that errors in benefit calculations are detected and corrected in a timely manner. Authority’s Response: We agree that the amount paid was an error. As the ERA program ends in 2025, we are working to review all activity, identify errors, and recover amounts paid in error where possible.
Corrective Action Plan for finding number 2024-001 Corrective action to be taken: The COVID-19 Emergency Rental Assistance program ceased accepting new applications on March 28, 2025. Prior to that a quality control process was in place to review applications before they were approved for payment to try to catch errors such as this. No further benefit payments will be issued as the program is being closed out. We have created a new internal review section that will focus on reviewing all potential issues identified. We have also engaged KPMG, LLP to audit any payments made that may be subject to recapture. Anticipated completion date All efforts are already under way and every attempt will be made to recapture any overpayments prior to monitoring (yet to be announced) by the U.S Department of the Treasury. Contact for the corrective action S. Kyleen Welling, Chief of Staff and Chief Operating Officer
FAC accepted this audit on April 25, 2024 — management decision was due October 25, 2024.
FAC accepted this audit on May 2, 2023 — management decision was due November 2, 2023.
FAC accepted this audit on April 28, 2022 — management decision was due October 28, 2022.
FAC accepted this audit on April 19, 2021 — management decision was due October 19, 2021.
FAC accepted this audit on April 26, 2020 — management decision was due October 26, 2020.
FAC accepted this audit on April 21, 2019 — management decision was due October 21, 2019.
FAC accepted this audit on April 30, 2018 — management decision was due October 30, 2018.
FAC accepted this audit on May 8, 2017 — management decision was due November 8, 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.
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