EIN: 376000393
UEI: Z1HPHFD2HCP8
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 10, 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 December 10, 2026 (111 days from today).
What is a management decision? →2025-002. Tenant Files Federal Awards: Criteria: HUD guidelines on tenant file documentation and maintenance must be followed at all times. Condition: During my review of seven tenant files, I noted the following deficiencies: One tenant rent on HUD 50058 did not match the rental register. Income calculation in one file was incorrect. One file did have HUD form 50058 for the period requested. One file did not have proper income verification. Questioned Costs: None noted. Effect: Tenant files are incomplete and could have incorrect rent calculation. Cause: It appears that no supervisory reviews were performed to ensure completeness of the tenant files. Recommendation: This finding is a reminder of the importance of supervisory reviews with the tenant files. It also lets me know that there is a need for more training and oversight when it comes to rent calculation. The ACHA property manager must be trained to help her to understand the rules and expectations of tenant file management. We will provide more training and do supervisory checks over the files as rent recertifications are performed.
Tenant Files. 2025-001. Tenant Files Corrective action planned: The Corrective Action plan for this Audit Finding 2025-002 is that the Alexander County Housing Authority is under new management. The Housing Authority of Pulaski County was contracted on February 2, 2025, to manage this housing authority. On this date, all HUD guidelines followed at Pulaski County were implemented at Alexander County Housing Authority. Contact person: JoAnn Pink, Executive Director. Anticipated completion date: September 30, 2026.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 27, 2020. 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 November 27, 2020, which was (2093 days ago).
What is a management decision? →Finding 2019 - 002 Weaknesses in Internal Control (Significant Deficiency) Information on the Federal Program: U.S. Department of Housing and Urban Development CFDA 14.850 ? Public and Indian Housing, CFDA 14.872 ? Public Housing Capital Fund: Federal Award ID and Year: October 1, 2018 ? September 30, 2019 Condition: The Alexander County Housing Authority (the Authority) did not maintain adequate internal controls to assure that all transactions recorded in its accounting records were accurate. Criteria or Requirement: CFR 2 Part 200, Subpart D ? 200.302(b)(4): The financial management system of each non-Federal entity must provide for effective control over, and accountability for, all funds, property, and other assets. The non-Federal entity must adequately safeguard all assets and assure that they are used solely for authorized purposes. See ?200.303 Internal controls. CFR 2 Part 200, Subpart D ? 200.303(a): The non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
The Authority concurs with the Auditor?s recommendation. While successful in resolving several longstanding accounting issues, the Authority will continue its efforts to make the required improvements to its accounting and reporting systems. Management hired a Fee Accountant and is using different general ledger software beginning October 1, 2020. Management utilized the reconciled cash balances for beginning balances at October 1, 2020 and will ensure that financial transactions are reported timely and that cash reconciliations are performed monthly. Management is reviewing and updating the internal control and capitalization policies and also reviewing the fixed asset log and depreciation schedule. Financial reports are provided monthly to the ACHA Board. Improvements were made to the process of capital fund expenditures and obligations, improving segregation of duties. One staff person is specifically assigned to process payments, while another is only authorized to approve LOCCS requests.
2018-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 8, 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 May 8, 2023, which was (1201 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-004
GSA_MIGRATION
GSA_MIGRATION
2017-005
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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