EIN: 366006678
UEI: NHZZNNWMW5G3
Audited by: Rector, Reeder & Lofton, P.C.
Oversight 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 December 15, 2025. 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 15, 2026 (75 days ago).
What is a management decision? →Finding 2025-001 - Moving To Work Demonstration Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Moving To Work Demonstration - Subsidy ALN 14.881 Condition & Cause: During the review of 60 tenant files from the Moving to Work (MTW) program, 9 files (15%) were found to be noncompliant in one or more key compliance areas. Specifically, 5 files contained errors in income verification or calculation, and 5 files lacked documentation of an annual unit inspection. The noncompliance can be attributed to staff turnover during the audit period and lack of oversight. As a mitigating action, the Agency implemented an internal quality control review process in December 2024. Based on extrapolation of the identified issues, we estimate Likely Questioned Costs to be $38,139, representing approximately 0.6% of combined dwelling rental revenue and HAP expenses. This amount is immaterial to the financial statements. Criteria: Relevant compliance requirements can be found in Title 24 of the Code of Federal Regulations (CFR), the Agency's Admissions and Continued Occupancy Policy (ACOP), Administrative Plan, MTW Plan, and specific HUD guidelines for documenting and maintaining tenant files under the Public Housing and Housing Choice Voucher programs. Effect: Failure to properly verify and calculate annual income can lead to incorrect rent determinations, potentially causing overpayments or underpayments and contributing to financial misstatements. Additionally, missing documentation of annual unit inspections undermines the program's goal of ensuring safe, decent, and sanitary housing. Ongoing noncompliance may also trigger heightened regulatory oversight. Recommendation: We recommend that the Agency continue to enhance its quality control review procedures over tenant file management and closely monitor this area to promptly detect and correct errors. Additionally, the Agency should consider providing comprehensive or refresher training on HUD regulations to relevant staff. Questioned Costs: $38,139 Repeat Finding: Yes Was sampling statistically valid? Yes Views of responsible officials: The PHA agrees with the results of the audit and recommendations.
Show full finding ▾Hide full finding ▴Finding 2025-001 - Moving To Work Demonstration Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Moving To Work Demonstration - Subsidy ALN 14.881 Condition & Cause: During the review of 60 tenant files from the Moving to Work (MTW) program, 9 files (15%) were found to be noncompliant in one or more key compliance areas. Specifically, 5 files contained errors in income verification or calculation, and 5 files lacked documentation of an annual unit inspection. The noncompliance can be attributed to staff turnover during the audit period and lack of oversight. As a mitigating action, the Agency implemented an internal quality control review process in December 2024. Based on extrapolation of the identified issues, we estimate Likely Questioned Costs to be $38,139, representing approximately 0.6% of combined dwelling rental revenue and HAP expenses. This amount is immaterial to the financial statements. Criteria: Relevant compliance requirements can be found in Title 24 of the Code of Federal Regulations (CFR), the Agency's Admissions and Continued Occupancy Policy (ACOP), Administrative Plan, MTW Plan, and specific HUD guidelines for documenting and maintaining tenant files under the Public Housing and Housing Choice Voucher programs. Effect: Failure to properly verify and calculate annual income can lead to incorrect rent determinations, potentially causing overpayments or underpayments and contributing to financial misstatements. Additionally, missing documentation of annual unit inspections undermines the program's goal of ensuring safe, decent, and sanitary housing. Ongoing noncompliance may also trigger heightened regulatory oversight. Recommendation: We recommend that the Agency continue to enhance its quality control review procedures over tenant file management and closely monitor this area to promptly detect and correct errors. Additionally, the Agency should consider providing comprehensive or refresher training on HUD regulations to relevant staff. Questioned Costs: $38,139 Repeat Finding: Yes Was sampling statistically valid? Yes Views of responsible officials: The PHA agrees with the results of the audit and recommendations.
Finding 2025-001 - Moving To Work Demonstration Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Moving To Work Demonstration - subsidy ALN 14.881 Corrective Action Plan: The finding appeared to be related to staff turnover at a specific program. WCHA will follow the auditor's recommendation that the random sampling of files be commensurate to such areas that may benefit from increased quality control scrutiny. Ongoing comprehensive training of HUD regulations is provided to staff. Person Responsible: This internal control hasbeen assigned to the Business Executive Assistant, Marnie Buttacavoli. This person reports to the Finance Director and Deputy Director and is independent of all other staff. Anticipated Completion Date: This has been implemented as of 10/23/25.
2024-001
FAC accepted this audit on November 14, 2024 — management decision was due May 14, 2025.
Finding 2024-001 - Moving To Work Demonstration Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Moving To Work Demonstration - Subsidy ALN 14.881 Condition & Cause: During the review of sixty (60) tenant files from the Moving to Work program, six (6) files, or 10%, were found to be noncompliant regarding the verification and/or calculation of adjusted annual income. Some files contained multiple instances of noncompliance, including • Four (4) instances in which the income verification was missing or did not agree to what was reported on the form 50058 • Three (3) instances of improper verification or reporting of deductions • One (1) instance in which income was improperly excluded • One (1) instance in which annual wages were projected using the Incorrect pay frequency Using extrapolation, we were able to determine that the potential misstatement of subsidy is immaterial to the financial statements. Criteria: The Code of Federal regulations, the Housing Authority's ACOP, Admin Plan, MTW Plan, and specific HUD guidelines in documenting and maintaining the Public Housing and Housing Choice Voucher tenant files. Effect: The absence of proper income verification and the presence of miscalculations can lead to noncompliance with federal regulations governing the MTW program, inaccurate rent determinations potentially resulting in overpayments or underpayments by tenants, and increased risk of financial penalties or loss of funding for the program. Recommendation: We recommend that the Authority conduct a thorough review of tenant files to determine the extent of noncompliance and establish a schedule for regular internal audits of tenant files to ensure compliance with verification requirements and accurate income calculations. Questioned Costs: None Repeat Finding: No Was sampling statistically valid? Yes Views of responsible officials: The PHA agrees with the results of the audit and recommendations.
Show full finding ▾Hide full finding ▴Finding 2024-001 - Moving To Work Demonstration Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Moving To Work Demonstration - Subsidy ALN 14.881 Condition & Cause: During the review of sixty (60) tenant files from the Moving to Work program, six (6) files, or 10%, were found to be noncompliant regarding the verification and/or calculation of adjusted annual income. Some files contained multiple instances of noncompliance, including • Four (4) instances in which the income verification was missing or did not agree to what was reported on the form 50058 • Three (3) instances of improper verification or reporting of deductions • One (1) instance in which income was improperly excluded • One (1) instance in which annual wages were projected using the Incorrect pay frequency Using extrapolation, we were able to determine that the potential misstatement of subsidy is immaterial to the financial statements. Criteria: The Code of Federal regulations, the Housing Authority's ACOP, Admin Plan, MTW Plan, and specific HUD guidelines in documenting and maintaining the Public Housing and Housing Choice Voucher tenant files. Effect: The absence of proper income verification and the presence of miscalculations can lead to noncompliance with federal regulations governing the MTW program, inaccurate rent determinations potentially resulting in overpayments or underpayments by tenants, and increased risk of financial penalties or loss of funding for the program. Recommendation: We recommend that the Authority conduct a thorough review of tenant files to determine the extent of noncompliance and establish a schedule for regular internal audits of tenant files to ensure compliance with verification requirements and accurate income calculations. Questioned Costs: None Repeat Finding: No Was sampling statistically valid? Yes Views of responsible officials: The PHA agrees with the results of the audit and recommendations.
Finding 2024-001 - Moving To Work Demonstration Tenant Files - Eligibility - Internal Control over Tenant Files- Noncompliance and Significant Deficiency Moving To Work Demonstration – subsidy ALN14.881 Corrective Action Plan: Effective November 1, 2024, the Authority will implement a Compliance Coordinator position for the review of tenant files on a regular basis. The Compliance Coordinator will be under the immediate direction of the Finance Director, so as to be independent of the public housing and voucher programs. Person Responsible: Alan Zais, Executive Director Anticipated completion Date: March 31, 2025
FAC accepted this audit on December 12, 2023 — management decision was due June 12, 2024.
FAC accepted this audit on October 21, 2022 — management decision was due April 21, 2023.
FAC accepted this audit on October 7, 2021 — management decision was due April 7, 2022.
FAC accepted this audit on May 31, 2021 — management decision was due December 1, 2021.
FAC accepted this audit on April 23, 2020 — management decision was due October 23, 2020.
FAC accepted this audit on June 17, 2019 — management decision was due December 17, 2019.
FAC accepted this audit on March 18, 2018 — management decision was due September 18, 2018.
FAC accepted this audit on February 20, 2017 — management decision was due August 20, 2017.
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