EIN: 356001611
UEI: MVK8KLU9WBM5
Audited by: CITRIN COOPERMAN & COMPANY LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 29, 2022. 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 June 29, 2023 (1163 days ago).
What is a management decision? →The Authority did not submit the HUD Forms 50058 on time. Context: For 3 of 40 HUD form 50058s selected for reporting, the Authority did not submit the HUD form 50058 on time. Cause: The Authority's internal controls in place did not monitor the due date to make sure reports were submitted on time. Effect: Payments to landlords were incorrect as a result of the late submissions. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its internal controls to ensure reports are submitted on time. Views of Responsible Officials: HCV staff will be trained on established procedures. The HCV Manager will conduct quarterly file audits (selecting samples randomly) to ensure that staff members are following established procedures.
Show full finding ▾Hide full finding ▴Finding 2022-001: Significant Deficiency in Internal Control over Compliance Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871 Compliance Requirement: Reporting Criteria: Under HUD Notice PIH-2011-65, public housing authorities are required to submit HUD Form 50058 no later than 60 calendar days from the effective date of a recertification. Condition: The Authority did not submit the HUD Forms 50058 on time. Context: For 3 of 40 HUD form 50058s selected for reporting, the Authority did not submit the HUD form 50058 on time. Cause: The Authority's internal controls in place did not monitor the due date to make sure reports were submitted on time. Effect: Payments to landlords were incorrect as a result of the late submissions. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its internal controls to ensure reports are submitted on time. Views of Responsible Officials: HCV staff will be trained on established procedures. The HCV Manager will conduct quarterly file audits (selecting samples randomly) to ensure that staff members are following established procedures.
Finding 2022-001 Significant Deficiency in Internal Control over Financial Reporting; Significant Deficiency in Internal Control over Compliance Corrective Action Plan: HCV staff will be trained on established procedures. The HCV Manager will conduct quarterly file audits (selecting samples randomly) to ensure that staff members are following established procedures. Name of Responsible Person: Shannel Lampkins, HCV Manager Projected Completion Date: March 31, 2023
There were discrepancies between the HUD form 50058 and the HAP register. Context: For 2 of 40 HAP selected for testing, there were discrepancies between the HUD form 50058 and the HAP register. Cause: The Authority's internal controls in place did not identify the discrepancies between the HUD form 50058 and the HAP register. Effect: Payments to landlords were incorrect as a result of the discrepancies. Questioned Costs: $303 Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its internal controls to ensure discrepancies do not exist between HUD form 50058 and the HAP register. Views of Responsible Officials: HCV staff will be trained on established procedures. The HCV Manager will conduct quarterly file audits (selecting samples randomly) to ensure that staff members are following established procedures.
Show full finding ▾Hide full finding ▴Finding 2022-002: Significant Deficiency in Internal Control over Compliance Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871 Compliance Requirement: Special Tests and Provisions Criteria: Under 24 CFR section 982.158, public housing authorities must pay monthly housing assistance payments ("HAP") that agrees to the HUD form 50058. Condition: There were discrepancies between the HUD form 50058 and the HAP register. Context: For 2 of 40 HAP selected for testing, there were discrepancies between the HUD form 50058 and the HAP register. Cause: The Authority's internal controls in place did not identify the discrepancies between the HUD form 50058 and the HAP register. Effect: Payments to landlords were incorrect as a result of the discrepancies. Questioned Costs: $303 Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its internal controls to ensure discrepancies do not exist between HUD form 50058 and the HAP register. Views of Responsible Officials: HCV staff will be trained on established procedures. The HCV Manager will conduct quarterly file audits (selecting samples randomly) to ensure that staff members are following established procedures.
Finding 2022-002 Significant Deficiency in Internal Control over Financial Reporting; Significant Deficiency in Internal Control over Compliance Corrective Action Plan: HCV staff will be trained on established procedures. The HCV Manager will conduct quarterly file audits (selecting samples randomly) to ensure that staff members are following established procedures. Name of Responsible Person: Shannel Lampkins, HCV Manager Projected Completion Date: March 31, 2023
FAC accepted this audit on March 6, 2022 — management decision was due September 6, 2022.
FAC accepted this audit on July 11, 2021 — management decision was due January 11, 2022.
The Authority requested CFP funding through eLOCCS and received $118,029 in advance funding. These funds have not yet been spent because the project is still in progress as of the report date. Context: The Authority drew down over $700,000 in CFP funds during the year and could have reduced subsequent draws accordingly. Questioned Costs: $30,027 Effect: The draw down of funds in excess of three days prior to the disbursement violates federal cash management regulations, resulting in noncompliance. In addition, the drawdown of federal funds in advance of incurring the related expenses could impair the Authority?s ability to properly record CFP activity and participate in future HUD programs, thereby impairing the Authority?s ability to fund capital improvements. Cause: The Authority does not maintain appropriate internal controls for drawing CFP funding which would allow it to determine that costs have been incurred and paid prior to requesting reimbursement under the grant and drawing the funds. Repeat Finding: This is a repeat finding from the prior year audit previously reported as 2019-001. Recommendation: We recommend that the Authority develop a checklist which includes documentation that costs have been incurred and paid prior to requesting reimbursement under the program. Views of Responsible Officials: We agree with this finding and the recommendation to develop a checklist which includes documentation that costs have been incurred and paid prior to requesting reimbursement under the program.
Show full finding ▾Hide full finding ▴Finding 2020-001: Cash Management ? Material Weakness, Material Noncompliance Federal Program: CFDA 14.872, Capital Fund Program ("CFP") Criteria: Per 31 CFR section 205.12(b)(5), reimbursement requests of federal funding for expenses must be requested only after the costs have been paid. Condition: The Authority requested CFP funding through eLOCCS and received $118,029 in advance funding. These funds have not yet been spent because the project is still in progress as of the report date. Context: The Authority drew down over $700,000 in CFP funds during the year and could have reduced subsequent draws accordingly. Questioned Costs: $30,027 Effect: The draw down of funds in excess of three days prior to the disbursement violates federal cash management regulations, resulting in noncompliance. In addition, the drawdown of federal funds in advance of incurring the related expenses could impair the Authority?s ability to properly record CFP activity and participate in future HUD programs, thereby impairing the Authority?s ability to fund capital improvements. Cause: The Authority does not maintain appropriate internal controls for drawing CFP funding which would allow it to determine that costs have been incurred and paid prior to requesting reimbursement under the grant and drawing the funds. Repeat Finding: This is a repeat finding from the prior year audit previously reported as 2019-001. Recommendation: We recommend that the Authority develop a checklist which includes documentation that costs have been incurred and paid prior to requesting reimbursement under the program. Views of Responsible Officials: We agree with this finding and the recommendation to develop a checklist which includes documentation that costs have been incurred and paid prior to requesting reimbursement under the program.
CORRECTIVE ACTION PLAN March 31, 2020 Cash Management ? Material Weakness, Noncompliance Corrective Action Plan: MHA drew money from CFP to reimburse the PHA for monies already spent. Those invoices had already been used in previous draws. MHA will replace those invoices with others that have already been paid but have not been used in other CFP draws. Name of Responsible Person: Jerri Hacker, CFO Completion Date: June 30, 2021
2019-001
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The Authority requested CFP funding through eLOCCS and have $89,878 in advance funding. These funds have not yet been spent because the project is still in progress as of the report date. Context: The Authority drew down over $757,348 in CFP funds during the year and could have reduced subsequent draws accordingly. Questioned Costs: There are no questioned costs associated with this finding. Effect: This violates federal cash management regulations resulting in noncompliance. In addition, the drawdown of federal funds in advance of incurring the related expenses could impair the Authority?s ability to properly record CFP activity and participate in future HUD programs, thereby impairing the Authority?s ability to fund capital improvements. Cause: The Authority does not maintain a checklist for drawing CFP funding which would allow them to determine that costs have been incurred and paid prior to requesting reimbursement under the grant and drawing the funds. Repeat Finding: This is a repeat finding from the prior year audit previously reported as 2018- 002.Recommendation: We recommend that the Authority develop a checklist which includes documentation that costs and been incurred and paid prior to requesting reimbursement under the program. Views of Responsible Officials: We agree with this finding and the auditor?s recommendation to develop a checklist which includes documentation that costs have been incurred and paid prior to requesting reimbursement under the program.
Show full finding ▾Hide full finding ▴Finding 2019-001 Cash Management ? Material Weakness, Noncompliance Federal Program: CFDA 14.872, Capital Fund Program Criteria: Per 31 CFR section 205.12(b)(5), reimbursement requests of federal funding for expenses must be requested only after the costs have been paid. Condition: The Authority requested CFP funding through eLOCCS and have $89,878 in advance funding. These funds have not yet been spent because the project is still in progress as of the report date. Context: The Authority drew down over $757,348 in CFP funds during the year and could have reduced subsequent draws accordingly. Questioned Costs: There are no questioned costs associated with this finding. Effect: This violates federal cash management regulations resulting in noncompliance. In addition, the drawdown of federal funds in advance of incurring the related expenses could impair the Authority?s ability to properly record CFP activity and participate in future HUD programs, thereby impairing the Authority?s ability to fund capital improvements. Cause: The Authority does not maintain a checklist for drawing CFP funding which would allow them to determine that costs have been incurred and paid prior to requesting reimbursement under the grant and drawing the funds. Repeat Finding: This is a repeat finding from the prior year audit previously reported as 2018- 002.Recommendation: We recommend that the Authority develop a checklist which includes documentation that costs and been incurred and paid prior to requesting reimbursement under the program. Views of Responsible Officials: We agree with this finding and the auditor?s recommendation to develop a checklist which includes documentation that costs have been incurred and paid prior to requesting reimbursement under the program.
Corrective Action Plan: Finding 2019-001 Cash Management ? Material Weakness, Noncompliance Summary: Per 31 CFR section 205.12(b)(5), reimbursement requests of federal funding for expenses must be requested only after the costs have been paid. The Authority requested CFP funding through eLOCCS and have $89,878 in advance funding. These funds have not yet been spent because the project is still in progress as of the report date. The Authority drew down over $757,348 in CFP funds during the year and could have reduced subsequent draws accordingly. This violates federal cash management regulations resulting in noncompliance. In addition, the drawdown of federal funds in advance of incurring the related expenses could impair the Authority?s ability to properly record CFP activity and participate in future HUD programs, thereby impairing the Authority?s ability to fund capital improvements. The Authority does not maintain a checklist for drawing CFP funding which would allow them to determine that costs have been incurred and paid prior to requesting reimbursement under the grant and drawing the funds. Corrective Action: We agree with this finding and the auditor?s recommendation and have developed a checklist based on HUD?s recommendation which includes documentation that costs have been incurred and paid prior to requesting reimbursement under the program. Anticipated completion of March 2020.
2018-002
FAC accepted this audit on December 23, 2018 — management decision was due June 23, 2019.
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2017-002
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GSA_MIGRATION
FAC accepted this audit on July 24, 2018 — management decision was due January 24, 2019.
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Show full finding ▾Hide full finding ▴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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