EIN: 381842082
UEI: L4NHRMJA1EB3
Audited by: Zenk & Associates, PC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 3, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 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 February 10, 2027 (160 days from today).
What is a management decision? →Program Name - ALN# 14.850 - Public Housing Program Finding Type - Noncompliance; Cash Receipts not deposited in a timely manner. Criteria - It was noted in our review of Public Housing Program cash receipts testing that receipts were not deposited into the bank account in a timely manner. Condition - The Commission did not ensure that all receipts received were deposited in a timely manner. Questioned Costs – Unknown Cause/Effect - The Commission did not ensure that all cash receipts for Public Housing Program were deposited when received in a timely manner. As a result, there was a breakdown of internal controls over the compliance of cash receipts. Recommendations - We recommend adequate controls over the cash receipts policy of Public Housing Program cash receipts to ensure compliance with the program. Auditee Response - The Commission will review their internal control policies for compliance with Public Housing Program cash receipts and ensure that they are deposited in timely manner. Management's Response - The Commission will review their internal control policies for compliance with Public Housing Program cash receipts and deposit them in timely manner. Action Plan - The Commission's management will review the program and ensure that the cash receipts are deposited in a timely manner in the Public Housing Program.
Show full finding ▾Hide full finding ▴Program Name - ALN# 14.850 - Public Housing Program Finding Type - Noncompliance; Cash Receipts not deposited in a timely manner. Criteria - It was noted in our review of Public Housing Program cash receipts testing that receipts were not deposited into the bank account in a timely manner. Condition - The Commission did not ensure that all receipts received were deposited in a timely manner. Questioned Costs – Unknown Cause/Effect - The Commission did not ensure that all cash receipts for Public Housing Program were deposited when received in a timely manner. As a result, there was a breakdown of internal controls over the compliance of cash receipts. Recommendations - We recommend adequate controls over the cash receipts policy of Public Housing Program cash receipts to ensure compliance with the program. Auditee Response - The Commission will review their internal control policies for compliance with Public Housing Program cash receipts and ensure that they are deposited in timely manner. Management's Response - The Commission will review their internal control policies for compliance with Public Housing Program cash receipts and deposit them in timely manner. Action Plan - The Commission's management will review the program and ensure that the cash receipts are deposited in a timely manner in the Public Housing Program.
IHC has experienced significant staffing transitions within its finance department, which have comtributed to delays in processing cash receipts. In response, IHC has updated its Internal Control Policy and revised its processes. Additional support staff have been hired in the finance department to ensure accurate and timely processing. Furthermore, IHC's Finance Committee and Fee Accountants provide and added layer of checks and balances, maintaining ongoing communication to ensure all practices remain compliant. IHC is confident that these measures will effectively address this issue moving forward.
2023-001
Program Name - ALN# 14.850 - Public Housing Program Finding Type - Noncompliance; Cash Disbursements are not paid to vendors in a timely manner. Criteria - It was noted in our review of Public Housing Program cash disbursements testing that vendors were not paid in a timely manner. Condition - The Commission did not ensure that all vendors are paid in a timely manner. Questioned Costs - Unknown Cause/Effect - The Commission did not ensure that all vendors for Public Housing Program were paid when invoices were received in a timely manner. As a result, there was a breakdown of internal controls over the compliance of cash disbursements. Recommendations - We recommend adequate controls over the cash disbursement policy of Public Housing Program for paying vendors to ensure compliance with the program. Auditee Response - The Commission will review their internal control policies for compliance with Public Housing Program cash disbursements and ensure that vendors are paid in timely manner. Management's Response - The Commission will review their internal control policies for compliance with Public Housing Program cash disbursements and pay vendors in timely manner. Action Plan - The Commission's management will review the program and ensure that the vendors are paid in a timely manner in the Public Housing Program.
Show full finding ▾Hide full finding ▴Program Name - ALN# 14.850 - Public Housing Program Finding Type - Noncompliance; Cash Disbursements are not paid to vendors in a timely manner. Criteria - It was noted in our review of Public Housing Program cash disbursements testing that vendors were not paid in a timely manner. Condition - The Commission did not ensure that all vendors are paid in a timely manner. Questioned Costs - Unknown Cause/Effect - The Commission did not ensure that all vendors for Public Housing Program were paid when invoices were received in a timely manner. As a result, there was a breakdown of internal controls over the compliance of cash disbursements. Recommendations - We recommend adequate controls over the cash disbursement policy of Public Housing Program for paying vendors to ensure compliance with the program. Auditee Response - The Commission will review their internal control policies for compliance with Public Housing Program cash disbursements and ensure that vendors are paid in timely manner. Management's Response - The Commission will review their internal control policies for compliance with Public Housing Program cash disbursements and pay vendors in timely manner. Action Plan - The Commission's management will review the program and ensure that the vendors are paid in a timely manner in the Public Housing Program.
The IHC has experienced some major staffing transactions within its Finance Department which have caused delays in the processing of cash disbursements to vendors. Since that time, IHC has updated its Internal Control Policy and made changes to the process of paying vendors. IHC has also hired a Sr. Accountant and Accounts Receivable Specialist to ensure the process is followed accurately and timely. IHC's Finance Committee and Fee Accountant's will also provide an additional level of monitoring as we are in constant communication to ensure all current practices are compliant. IHC is confident these changes will correct ths finding moving forward.
2023-002
Program Name - ALN# 14.850 - Public Housing Program Finding Type - Noncompliance; Credit Card Documentation is missing. Criteria - It was noted in our review of Public Housing Program credit cards that the receipts for charges were missing. Condition - The Commission did not ensure that all credit card charges were verified for approved expenses. Questioned Costs – Unknown Cause/Effect - The Commission did not ensure that all credit card documentation was reviewed for approved expenses for Public Housing Program. As a result, there was a breakdown of internal controls over the compliance of credit card. Recommendations - We recommend adequate controls over the credit card policy of Public Housing Program for ensuring that receipts are for approved expenses. Auditee Response - The Commission will review their internal control policies for compliance with Public Housing Program credit cards and ensure that receipts are for approved expenses. Management's Response - The Commission will review their internal control policies for compliance with Public Housing Program credit cards and to ensure that receipts are for approved expenses. Action Plan - The Commission's management will review the program and ensure that the credit card receipts are reviewed to ensure they are for approved expenses.
Show full finding ▾Hide full finding ▴Program Name - ALN# 14.850 - Public Housing Program Finding Type - Noncompliance; Credit Card Documentation is missing. Criteria - It was noted in our review of Public Housing Program credit cards that the receipts for charges were missing. Condition - The Commission did not ensure that all credit card charges were verified for approved expenses. Questioned Costs – Unknown Cause/Effect - The Commission did not ensure that all credit card documentation was reviewed for approved expenses for Public Housing Program. As a result, there was a breakdown of internal controls over the compliance of credit card. Recommendations - We recommend adequate controls over the credit card policy of Public Housing Program for ensuring that receipts are for approved expenses. Auditee Response - The Commission will review their internal control policies for compliance with Public Housing Program credit cards and ensure that receipts are for approved expenses. Management's Response - The Commission will review their internal control policies for compliance with Public Housing Program credit cards and to ensure that receipts are for approved expenses. Action Plan - The Commission's management will review the program and ensure that the credit card receipts are reviewed to ensure they are for approved expenses.
IHC continues to strengthen its internal processes to reduce delinquent recertifications, guided by a board-approved Quality Assurance Plan that includes recurring file reviews, rent calculation checks, and completeness checklists.
Program Name - ALN# 14.871 - HCVP Housing Choice Vouchers Finding Type - Noncompliance; Significant Deficiencies; Missing Information Criteria - It was noted in our review of HCVP Housing Choice Voucher tenants’ files that during recertification some of the required information was missing. Condition - The Commission did not ensure that all required information was completed and received. Questioned Costs – Unknown Cause/Effect - The Commission did not ensure that required information was complete for HCVP Housing Choice Voucher Program tenants. As a result, there was a breakdown of internal controls over the compliance of recertification of tenants. Recommendations - We recommend adequate controls over the completing of recertification of HCVP Housing Choice Vouchers Program tenants to ensure compliance with the program. Auditee Response - The Commission will review their internal control policies for compliance with HCVP Housing Choice Vouchers Program tenant recertification process. Management's Response - The Commission will review their internal control policies for compliance with HCVP Housing Choice Vouchers Program tenant recertification process and the required documentation. Action Plan - The Commission's management will review the program and determine which required documentation should be completed and received in the HCVP Housing Choice Voucher Program.
Show full finding ▾Hide full finding ▴Program Name - ALN# 14.871 - HCVP Housing Choice Vouchers Finding Type - Noncompliance; Significant Deficiencies; Missing Information Criteria - It was noted in our review of HCVP Housing Choice Voucher tenants’ files that during recertification some of the required information was missing. Condition - The Commission did not ensure that all required information was completed and received. Questioned Costs – Unknown Cause/Effect - The Commission did not ensure that required information was complete for HCVP Housing Choice Voucher Program tenants. As a result, there was a breakdown of internal controls over the compliance of recertification of tenants. Recommendations - We recommend adequate controls over the completing of recertification of HCVP Housing Choice Vouchers Program tenants to ensure compliance with the program. Auditee Response - The Commission will review their internal control policies for compliance with HCVP Housing Choice Vouchers Program tenant recertification process. Management's Response - The Commission will review their internal control policies for compliance with HCVP Housing Choice Vouchers Program tenant recertification process and the required documentation. Action Plan - The Commission's management will review the program and determine which required documentation should be completed and received in the HCVP Housing Choice Voucher Program.
IHC has identified gaps in supporting documentation for credit card charges and has implemented measures to strengthen internal controls. Employees are now required to submit all receipts within two business days of the charge being processed. In addition, individuals who fail to submit proper documentation may be held directly accountable for the charge. Monthly internal audits have been instituted to review all credit card transactions for compliance, and receipts ar now collected and verified according to established timelines. These measures ensure that all credit card activity is properly documented, monitored, and compliant with agency policies moving forward.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on February 13, 2024 — management decision was due August 13, 2024.
FAC accepted this audit on November 16, 2022 — management decision was due May 16, 2023.
SECTION III - FINDINGS RELATED TO FEDERAL AWARDS Finding Reference Number 2021-1 Program Name - CFDA# 14.850a -Public Housing Program Finding Type - Noncompliance; Missing Information Criteria - It was noted in our review of Public Housing Program tenants files that during recertification some of the required information was missing and files have not been certified in a timely manner. Condition - The Commission did not ensure that all required information was completed and received and recerts were timely performed. Questioned Costs - Unknown Cause/Effect - The Commission did not ensure that required information was complete for Public Housing Program tenants. As a result, there was a breakdown of internal controls over the compliance of recertification of tenants. Recommendations - We recommend adequate controls over the completing of recertification of Public Housing Program tenants to ensure compliance with the program. Auditee Response - The Commission will review their internal control policies for compliance with Public Housing Program tenant recertification process and get files updated. Management's Response - The Commission will review their internal control policies for compliance with Public Housing Program tenant recertification process and the required documentation in timely manner. Action Plan - The Commission's management will review the program and determine which required documentation should be completed and received in the Public Housing Program.
Show full finding ▾Hide full finding ▴SECTION III - FINDINGS RELATED TO FEDERAL AWARDS Finding Reference Number 2021-1 Program Name - CFDA# 14.850a -Public Housing Program Finding Type - Noncompliance; Missing Information Criteria - It was noted in our review of Public Housing Program tenants files that during recertification some of the required information was missing and files have not been certified in a timely manner. Condition - The Commission did not ensure that all required information was completed and received and recerts were timely performed. Questioned Costs - Unknown Cause/Effect - The Commission did not ensure that required information was complete for Public Housing Program tenants. As a result, there was a breakdown of internal controls over the compliance of recertification of tenants. Recommendations - We recommend adequate controls over the completing of recertification of Public Housing Program tenants to ensure compliance with the program. Auditee Response - The Commission will review their internal control policies for compliance with Public Housing Program tenant recertification process and get files updated. Management's Response - The Commission will review their internal control policies for compliance with Public Housing Program tenant recertification process and the required documentation in timely manner. Action Plan - The Commission's management will review the program and determine which required documentation should be completed and received in the Public Housing Program.
LEMOYNE GARDENS DEMBY TERRACES TWIN TOWERS CANTERBURY WEST INKSTER HOUSING COMMISSION PARKSIDE ESTATE 4500 INKSTER ROAD INKSTER, MICHIGAN 48141 AARON COOPER PHONE: (313) 561-2600 FAX: (313) 561-2893 EXECUTIVE DIRECTOR September 22th, 2022 Zenk and Associates P.C. Mr. Andrew T. Zenk, CPA 2404 East U.S. Highway 223 Adrian, MI 49221 Re: Independent Audit FYE December 2021 Dear Mr. Zenk, This letter serves as the IHC follow up and completed response to the (1) finding reported in the Independent audit for the FYE stated above. Finding 2021-1: Public Housing Program Tenant Files were missing supporting documentation and not timely recertified. Corrective Action: The IHC continues to contract with national industry consultants Nan McKay for completion of all delinquent recertifications. Nan McKay has assisted IHC to reduce its delinquent recertification % as well as completed 100% file review as of December 31, 2021. The file review has produced a standard file checklist which the IHC continues to update files with correct and current information. Lastly, IHC has created a board approved Quality Assurance Plan, that incorporates re-occuring file reviews, rent calculations review and checklists for file completeness. IHC is committed to program integrity and continues to improve its operational effectiveness and efficiency working collaboratively with its consultants and staff. Thank you,
2020-001
FAC accepted this audit on November 30, 2021 — management decision was due May 30, 2022.
SECTION III - FINDINGS RELATED TO FEDERAL AWARDS Finding Reference Number 2020-1 Program Name - CFDA# 14.850a -Public Housing Program Finding Type - Noncompliance; Missing Information Criteria - It was noted in our review of Public Housing Program tenants files that during recertification some of the required information was missing and files have not been certified in a timely manner. Condition - The Commission did not ensure that all required information was completed and received and recerts were timely performed. Questioned Costs - Unknown Cause/Effect - The Commission did not ensure that required information was complete for Public Housing Program tenants. As a result, there was a breakdown of internal controls over the compliance of recertification of tenants. Recommendations - We recommend adequate controls over the completing of recertification of Public Housing Program tenants to ensure compliance with the program. Auditee Response - The Commission will review their internal control policies for compliance with Public Housing Program tenant recertification process and get files updated. Management's Response - The Commission will review their internal control policies for compliance with Public Housing Program tenant recertification process and the required documentation in timely manner. Action Plan - The Commission's management will review the program and determine which required documentation should be completed and received in the Public Housing Program.
Show full finding ▾Hide full finding ▴SECTION III - FINDINGS RELATED TO FEDERAL AWARDS Finding Reference Number 2020-1 Program Name - CFDA# 14.850a -Public Housing Program Finding Type - Noncompliance; Missing Information Criteria - It was noted in our review of Public Housing Program tenants files that during recertification some of the required information was missing and files have not been certified in a timely manner. Condition - The Commission did not ensure that all required information was completed and received and recerts were timely performed. Questioned Costs - Unknown Cause/Effect - The Commission did not ensure that required information was complete for Public Housing Program tenants. As a result, there was a breakdown of internal controls over the compliance of recertification of tenants. Recommendations - We recommend adequate controls over the completing of recertification of Public Housing Program tenants to ensure compliance with the program. Auditee Response - The Commission will review their internal control policies for compliance with Public Housing Program tenant recertification process and get files updated. Management's Response - The Commission will review their internal control policies for compliance with Public Housing Program tenant recertification process and the required documentation in timely manner. Action Plan - The Commission's management will review the program and determine which required documentation should be completed and received in the Public Housing Program.
LEMOYNE GARDENS DEMBY TERRACES TWIN TOWERS CANTERBURY WEST INKSTER HOUSING COMMISSION PARKSIDE ESTATE 4500 INKSTER ROAD INKSTER, MICHIGAN 48141 AARON COOPER PHONE: (313) 561-2600 FAX: (313) 561-2893 EXECUTIVE DIRECTOR October 28th, 2021 Zenk and Associates P.C. 2404 East U.S. Highway 223 Adrian, MI 49221 Re: Independent Audit FYE December 2020 Dear Mr. Zenk, This letter serves as the IHC follow up and completed response to the (1) finding reported in the Independent audit for the FYE stated above. Finding 2020-1: Public Housing Program Tenant Files were missing supporting documentation and not timely recertified. Corrective Action: The IHC has contracted with national industry consultants Nan McKay for (3) contractual endeavors, to include (1) program Quality Control review and recommendation, (2) File audit and organizational structure, and (3) completion of recertifications of all past due and upcoming recertifications. IHC has also created a structure of monthly reporting, oversight, and training of staff regarding file structure, recertification completion rates, and EIV reporting. Lastly, IHC has a Compliance Officer who has oversight on training and internal auditing of program integrity, which reports monthly to Executive Director and Board of Commissioners. IHC is committed to program integrity and prior to fiscal year end 2021, IHC will have implemented all recommendations by Nan McKay, will have reviewed each tenant file, and will have contacted each delinquent resident for recertification purposes. Thank you,
2019-001
FAC accepted this audit on March 10, 2021 — management decision was due September 10, 2021.
Program Name - CFDA# 14.850a -Public Housing Program Finding Type - Noncompliance; Missing Information Criteria - It was noted in our review of Public Housing Program tenants files that during recertification some of the required information was missing and files have not been certified in a timely manner. Condition - The Commission did not ensure that all required information was completed and received and recerts were timely performed. Questioned Costs - Unknown Cause/Effect - The Commission did not ensure that required information was complete for Public Housing Program tenants. As a result, there was a breakdown of internal controls over the compliance of recertification of tenants. Recommendations - We recommend adequate controls over the completing of recertification of Public Housing Program tenants to ensure compliance with the program. Auditee Response - The Commission will review their internal control policies for compliance with Public Housing Program tenant recertification process and get files updated. Management's Response - The Commission will review their internal control policies for compliance with Public Housing Program tenant recertification process and the required documentation in timely manner. Action Plan - The Commission's management will review the program and determine which required documentation should be completed and received in the Public Housing Program.
Show full finding ▾Hide full finding ▴Program Name - CFDA# 14.850a -Public Housing Program Finding Type - Noncompliance; Missing Information Criteria - It was noted in our review of Public Housing Program tenants files that during recertification some of the required information was missing and files have not been certified in a timely manner. Condition - The Commission did not ensure that all required information was completed and received and recerts were timely performed. Questioned Costs - Unknown Cause/Effect - The Commission did not ensure that required information was complete for Public Housing Program tenants. As a result, there was a breakdown of internal controls over the compliance of recertification of tenants. Recommendations - We recommend adequate controls over the completing of recertification of Public Housing Program tenants to ensure compliance with the program. Auditee Response - The Commission will review their internal control policies for compliance with Public Housing Program tenant recertification process and get files updated. Management's Response - The Commission will review their internal control policies for compliance with Public Housing Program tenant recertification process and the required documentation in timely manner. Action Plan - The Commission's management will review the program and determine which required documentation should be completed and received in the Public Housing Program.
LEMOYNE GARDENS DEMBY TERRACES TWIN TOWERS CANTERBURY WEST INKSTER HOUSING COMMISSION PARKSIDE ESTATE 4500 INKSTER ROAD INKSTER, MICHIGAN 48141 AARON COOPER PHONE: (313) 561-2600 FAX: (313) 561-2893 EXECUTIVE DIRECTOR November 20, 2020 Zenk and Associates P.C. 2404 East U.S. Highway 223 Adrian, MI 49221 Re: Independent Audit FYE December 31, 2019 - Management Response Dear Mr. Zenk: This letter serves as the Inkster Housing Commission's follow-up and completed response to the one (1) finding reported in the Independent Audit for Fiscal Year ending December 31, 2019. Finding 2019-1: Public Housing Program Tenant Files were missing supporting documents and not timely recertified. Corrective Action: The Inkster Housing Commission will implement internal control policies to ensure that files are adequately updated by assigning the Director of Compliance to monthly review PIC and cross reference IHC internal software to ensure IHC remains on track with upcoming Annual and/or delinquent Annual reviews. The Housing Commission will also audit a % of resident files monthly. Weekly reporting of completed vs delinquent recertifications will be provided. Training will be conducted on file review and management during the year of 2021. Please do not hesitate to contact me at 313-598-5056 during normal business hours of Monday through Friday 8:30 A.M. - 5:00 P.M. with questions. Sincerely, Aaron Cooper Executive Director
2018-001
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
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2017-001
FAC accepted this audit on September 24, 2018 — management decision was due March 24, 2019.
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FAC accepted this audit on September 25, 2017 — management decision was due March 25, 2018.
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2015-005
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2015-006
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