EIN: 382001085
UEI: WU2QMKJWKG47
Audited by: Hannah R Bond CPA PLLC
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 October 23, 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 April 23, 2026 (137 days ago).
What is a management decision? →Subject: Section 8 Housing Choice Voucher Program – Tenant Eligibility and Reexaminations Federal Agency: Department of Housing and Urban Development Federal Program: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Federal Award Number and Year (or Other Identifying Number): CY 2025 Pass-Through Entity: Not applicable Compliance Requirement: Eligibility Audit Finding: Significant Deficiency Condition and Context: During audit fieldwork, tenant files were reviewed for compliance with Program eligibility and reexamination requirements. The following discrepancies were noted: 6 files miscalculated total tenant payment due to miscalculation of wages, incorrect utility allowances applied, or incorrect deductions applied. Criteria: 24 CFR section 982.516 states in part “Except as provided in paragraph (a)(3) of this section, the PHA must obtain and document in the tenant file third-party verification of the following factors, or must document in the tenant file why third-party verification was not available: (i) Reported family annual income; (ii) The value of assets; (iii) Expenses related to deductions from annual income; and (iv) Other factors that affect the determination of adjusted income.” Cause: Failure to execute internal controls over the federal Eligibility compliance requirement. Effect: Non-compliance with the federal Eligibility requirement. Tenant rents may be miscalculated; other notifications and documentation may be missing. Questioned Cost: Known and projected misstatement: $78,801 Recommendation: We recommend the Commission implement and execute strengthened controls over the federal Eligibility compliance requirement to include the performance of annual reexaminations and documentation maintenance; the above discrepancies need to be addressed, and all tenant files should be reviewed for compliance.
Show full finding ▾Hide full finding ▴Subject: Section 8 Housing Choice Voucher Program – Tenant Eligibility and Reexaminations Federal Agency: Department of Housing and Urban Development Federal Program: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Federal Award Number and Year (or Other Identifying Number): CY 2025 Pass-Through Entity: Not applicable Compliance Requirement: Eligibility Audit Finding: Significant Deficiency Condition and Context: During audit fieldwork, tenant files were reviewed for compliance with Program eligibility and reexamination requirements. The following discrepancies were noted: 6 files miscalculated total tenant payment due to miscalculation of wages, incorrect utility allowances applied, or incorrect deductions applied. Criteria: 24 CFR section 982.516 states in part “Except as provided in paragraph (a)(3) of this section, the PHA must obtain and document in the tenant file third-party verification of the following factors, or must document in the tenant file why third-party verification was not available: (i) Reported family annual income; (ii) The value of assets; (iii) Expenses related to deductions from annual income; and (iv) Other factors that affect the determination of adjusted income.” Cause: Failure to execute internal controls over the federal Eligibility compliance requirement. Effect: Non-compliance with the federal Eligibility requirement. Tenant rents may be miscalculated; other notifications and documentation may be missing. Questioned Cost: Known and projected misstatement: $78,801 Recommendation: We recommend the Commission implement and execute strengthened controls over the federal Eligibility compliance requirement to include the performance of annual reexaminations and documentation maintenance; the above discrepancies need to be addressed, and all tenant files should be reviewed for compliance.
We concur with this finding and the Auditor's recommendation. We will review the Admin Plan and policies related to the calculation of TTP. The THC's HCV staff have undergone additional NELROD - "Rent Calculation" training as of 10-10-2025, and management will implement procedures to clear this finding in FY 2025.
Subject: Section 8 Housing Choice Voucher Program – Tenant Eligibility and Reexaminations Federal Agency: Department of Housing and Urban Development Federal Program: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Federal Award Number and Year (or Other Identifying Number): CY 2025 Pass-Through Entity: Not applicable Compliance Requirement: Eligibility Audit Finding: Significant Deficiency Condition and Context: During review of tenant files, it was noted that eight annual rent certifications were performed late and not at least once every 12 months. Additionally, six files miscalculated total tenant payment due to miscalculation of wages, incorrect utility allowances applied, or incorrect deductions applied. Noted inconsistencies of utility responsibilities between HAP contract, Request for Tenancy Approval, and Lease agreements. Criteria: 24 CFR section 982.516 states in part “Except as provided in paragraph (a)(3) of this section, the PHA must obtain and document in the tenant file third-party verification of the following factors, or must document in the tenant file why third-party verification was not available: (i) Reported family annual income; (ii) The value of assets; (iii) Expenses related to deductions from annual income; and (iv) Other factors that affect the determination of adjusted income.” Cause: Failure to execute internal controls over the federal Eligibility compliance requirement. Effect: Non-compliance with the federal Eligibility requirement. Tenant rents may be miscalculated; other notifications and documentation may be missing. Questioned Cost: Known and projected misstatement: $102,884 Recommendation: We recommend the Commission implement and execute strengthened controls over the federal Eligibility compliance requirement to include the performance of annual reexaminations and documentation maintenance; the above discrepancies need to be addressed, and all tenant files should be reviewed for compliance.
Show full finding ▾Hide full finding ▴Subject: Section 8 Housing Choice Voucher Program – Tenant Eligibility and Reexaminations Federal Agency: Department of Housing and Urban Development Federal Program: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Federal Award Number and Year (or Other Identifying Number): CY 2025 Pass-Through Entity: Not applicable Compliance Requirement: Eligibility Audit Finding: Significant Deficiency Condition and Context: During review of tenant files, it was noted that eight annual rent certifications were performed late and not at least once every 12 months. Additionally, six files miscalculated total tenant payment due to miscalculation of wages, incorrect utility allowances applied, or incorrect deductions applied. Noted inconsistencies of utility responsibilities between HAP contract, Request for Tenancy Approval, and Lease agreements. Criteria: 24 CFR section 982.516 states in part “Except as provided in paragraph (a)(3) of this section, the PHA must obtain and document in the tenant file third-party verification of the following factors, or must document in the tenant file why third-party verification was not available: (i) Reported family annual income; (ii) The value of assets; (iii) Expenses related to deductions from annual income; and (iv) Other factors that affect the determination of adjusted income.” Cause: Failure to execute internal controls over the federal Eligibility compliance requirement. Effect: Non-compliance with the federal Eligibility requirement. Tenant rents may be miscalculated; other notifications and documentation may be missing. Questioned Cost: Known and projected misstatement: $102,884 Recommendation: We recommend the Commission implement and execute strengthened controls over the federal Eligibility compliance requirement to include the performance of annual reexaminations and documentation maintenance; the above discrepancies need to be addressed, and all tenant files should be reviewed for compliance.
We concur with this finding and the Auditor's recommendation. We will increase staff training, and bring on additional HCV staff, to ensure Greater oversight in Eligibility compliance.
FAC accepted this audit on April 1, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 21, 2025 — management decision was due September 21, 2025.
FAC accepted this audit on January 4, 2023 — management decision was due July 4, 2023.
FAC accepted this audit on May 5, 2021 — management decision was due November 5, 2021.
FAC accepted this audit on November 4, 2019 — management decision was due May 4, 2020.
FAC accepted this audit on November 4, 2018 — management decision was due May 4, 2019.
FAC accepted this audit on January 22, 2019 — management decision was due July 22, 2019.
FAC accepted this audit on October 30, 2016 — management decision was due April 30, 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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