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Sault Ste Marie Housing CommissionLocal Government

EIN: 382945438

UEI: XZJ2F263J4Y6

Audited by: Smith & Klaczkiewicz, PC

Oversight agency: 14 [Department of Housing and Urban Development]

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Data as of August 28, 2026

Sault Ste Marie Housing Commission10 audit years2 findings
10
Audit Years
2
Total Findings
0
Repeat Findings
$1.8M
Federal Awards Expended (FY 2025)

FY 2025-03-31

LOW-RISK AUDITEE$1,762,947 federal awards expendedNo findings recorded this year

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on September 2, 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 March 2, 2026 (182 days ago).

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FY 2024-03-31

LOW-RISK AUDITEE$1,737,019 federal awards expendedNo findings recorded this year

FAC accepted this audit on August 20, 2024 — management decision was due February 20, 2025.

FY 2023-03-31

LOW-RISK AUDITEE$1,443,056 federal awards expendedNo findings recorded this year

FAC accepted this audit on October 2, 2023 — management decision was due April 2, 2024.

FY 2022-03-31

LOW-RISK AUDITEE$1,423,118 federal awards expendedNo findings recorded this year

FAC accepted this audit on October 16, 2022 — management decision was due April 16, 2023.

FY 2021-03-31

LOW-RISK AUDITEE$1,432,727 federal awards expended

FAC accepted this audit on October 3, 2021 — management decision was due April 3, 2022.

2021-001
Activities Allowed or Unallowed
QUESTIONED COSTSOTHER MATTERS

During the Covid-19 pandemic, the Sault Ste. Marie Housing Commission used CARES Act funds to purchase food for its residents. Cause: The Housing Commission was under the assumption that so long as the CARES Act funding was used during the pandemic and for residents of the Housing Commission the purchase of food was allowable. Effect: The Housing Commission did not use the CARES Act funding in accordance with the PIH Notice.

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Criteria: The U.S. Department of Housing and Urban Development Office of Public and Indian Housing Notice PIH 2020-24 states that CARES Act funding can be used for normal operating expenses. However this notice also statesthat the use of CARES Act funds cannot be used for the purchase of food for the residents. Condition: During the Covid-19 pandemic, the Sault Ste. Marie Housing Commission used CARES Act funds to purchase food for its residents. Cause: The Housing Commission was under the assumption that so long as the CARES Act funding was used during the pandemic and for residents of the Housing Commission the purchase of food was allowable. Effect: The Housing Commission did not use the CARES Act funding in accordance with the PIH Notice.

Corrective Action Plan

The Board approved the expenditure of holiday meals for our tenants. This was done with the support of a localsmall business, who had to close due to COVID. This small business opened its doors and minimally staffeditself, to prepare and package holiday meals specifically for our tenants.The staff of the Housing Commission delivered these door to door themselves. With doing this, it gave the staffopportunity to actually ?check in? with each senior and disabled tenant. It was the first face to face (masked andgloved) contact the staff had had with them in months. These are tenants that have been cut off from society andfamily since March. That?s 8 months of no family, no contact, confinement due to CDC restrictions, no aides,and no socialization. Our tenants well-being is our first priority. Especially those that are compromised in anyway. The tenants were elated to have a nice warm meal delivered on a holiday, that many would not get due tono family, no contact, and no restaurants they may usually dine in, open. NUMEROUS thank-you?s werereceived and expressed their gratitude not only for the meal and remembering them on a holiday, but the smileand light conversation that accompanied it.The Board of Commissioners were informed of said finding and that the preparation of said meals, packaging,and even the purchase of a vehicle to deliver said meals, was acceptable, but the actual food our low income,compromised, challenged tenants received was not. They were not at all impressed with said exclusion toacceptable expenses, but instead commended the staff for their efforts in which to be able to conduct wellnesschecks and be in contact with these tenants. It is understood that in the multitude of pages of the CARES Actexpenditures and guidelines, this was stated as a non- allowable expense, they do not regret how those funds weredirectly utilized in the best interest of our public housing tenants. We receive operating funds to sustain thenormal operating expenses of the Housing Commission. This CARES money was spent exclusively on thetenants during the pandemic in which the CARES Act and monies were created, to alleviate the burdens of theAmerican people, including our tenants. The Executive Director took full responsibility in missing the nonallowableexpense in the multiple revisions of the CARES Act requirements.

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2021-002
Special Tests & Provisions
OTHER MATTERS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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FY 2020-03-31

LOW-RISK AUDITEE$1,464,353 federal awards expendedNo findings recorded this year

FAC accepted this audit on September 17, 2020 — management decision was due March 17, 2021.

FY 2019-03-31

LOW-RISK AUDITEE$900,136 federal awards expendedNo findings recorded this year

FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.

FY 2018-03-31

LOW-RISK AUDITEE$939,517 federal awards expendedNo findings recorded this year

FAC accepted this audit on September 23, 2018 — management decision was due March 23, 2019.

FY 2017-03-31

LOW-RISK AUDITEE$1,239,870 federal awards expendedNo findings recorded this year

FAC accepted this audit on August 8, 2017 — management decision was due February 8, 2018.

FY 2016-03-31

LOW-RISK AUDITEE$1,012,222 federal awards expendedNo findings recorded this year

FAC accepted this audit on August 22, 2016 — management decision was due February 22, 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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