EIN: 383434320
UEI: QPBMA5JMNWZ6
Audited by: Anderson, Tackman & Co., PLC
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 June 9, 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 9, 2026 (101 days from today).
What is a management decision? →During the review of tenant files, it was noted 11 out of 20 files had no system of a second party review in place, and 4 of 20 files contained errors pertaining to third-party support and rent calculation. Additionally, it was noted that one tenant file could not be located for testing for the year ended September 30, 2025. Criteria: E. ELIGIBILITY: 24 CFR section 982.516 requires that a PHA must reexamine family income and composition at least once every 12 months and adjust the tenant rent as necessary using the documentation from third-party verifications. Perspective Information: The Commission does not obtain updated third-party support for income items and does not calculated rent correctly. There was no system of second party review to verify the accuracy of annual rent certifications. Questioned Costs: Extrapolated - $13,417 Effect: The Commission is not in compliance with the requirements as outlined in the Eligibility Section above. Cause: Lack of controls over grant requirements. Recommendation: The Commission should consider reviewing its current policy regarding rent certifications. The Commission should ensure all persons involved in the certification process are properly trained and understand regulations in order to accurately identify errors. Additionally, the Commission should implement a thorough second party review of annual certifications to verify accuracy. Management’s Response: Management will implement stronger controls over tenant files including a more thorough second party review.
Show full finding ▾Hide full finding ▴COMPLIANCE WITH LAWS AND REGULATIONS Finding 2025-001 (repeated from 9/30/2024) (MATERIAL WEAKNESS) Housing Choice Voucher Program 14.871 Statement of Condition: During the review of tenant files, it was noted 11 out of 20 files had no system of a second party review in place, and 4 of 20 files contained errors pertaining to third-party support and rent calculation. Additionally, it was noted that one tenant file could not be located for testing for the year ended September 30, 2025. Criteria: E. ELIGIBILITY: 24 CFR section 982.516 requires that a PHA must reexamine family income and composition at least once every 12 months and adjust the tenant rent as necessary using the documentation from third-party verifications. Perspective Information: The Commission does not obtain updated third-party support for income items and does not calculated rent correctly. There was no system of second party review to verify the accuracy of annual rent certifications. Questioned Costs: Extrapolated - $13,417 Effect: The Commission is not in compliance with the requirements as outlined in the Eligibility Section above. Cause: Lack of controls over grant requirements. Recommendation: The Commission should consider reviewing its current policy regarding rent certifications. The Commission should ensure all persons involved in the certification process are properly trained and understand regulations in order to accurately identify errors. Additionally, the Commission should implement a thorough second party review of annual certifications to verify accuracy. Management’s Response: Management will implement stronger controls over tenant files including a more thorough second party review.
Housing Choice Vouchers – CFDA 14.871 Recommendation: The Commission should consider reviewing its current policy regarding rent certifications. The Commission should ensure all persons involved in the certification process are properly trained and understand regulations in order to accurately identify errors. Additionally, the Commission should implement a thorough second party review of annual certifications to verify accuracy. Action Taken: Management will implement stronger controls over tenant files including a more thorough second party review. Anticipated Completion Date of Action: August 31, 2025
2024-001
FAC accepted this audit on June 26, 2025 — management decision was due December 26, 2025.
During the review of tenant files, it was noted 9 out of 15 files contained errors pertaining to third-party support and rent calculation. Add itionally, it was noted that a system of second party review was not in place for the year ended September 30, 2024. Criteria: E. ELIGIBILITY: 24 CFR section 982.516 requires that a PHA must reexamine family income and composition at least once every 12 months and adjust the tenant rent as necessary using the documentation from third-party verifications. Perspective Information: The Commission does not obtain updated third-party support for income items and does not calculated rent correctly. There was no system of second party review to verify the accuracy of annual rent certifications. Questioned Costs: Extrapolated - $15,653 Effect: The Commission is not in compliance with the requirements as outlined in the Eligibility Section above. Cause: Lack of controls over grant requirements. Recommendation: The Commission should consider reviewing its current policy regarding rent certifications. The Commission should ensure all persons involved in the certification process are properly trained and understand regulations in order to accurately identify errors. Additionally, the Commission should implement a thorough second party review of annual certifications to verify accuracy. Management’s Response: Management will implement stronger controls over tenant files including a more thorough second party review.
Show full finding ▾Hide full finding ▴During the review of tenant files, it was noted 9 out of 15 files contained errors pertaining to third-party support and rent calculation. Add itionally, it was noted that a system of second party review was not in place for the year ended September 30, 2024. Criteria: E. ELIGIBILITY: 24 CFR section 982.516 requires that a PHA must reexamine family income and composition at least once every 12 months and adjust the tenant rent as necessary using the documentation from third-party verifications. Perspective Information: The Commission does not obtain updated third-party support for income items and does not calculated rent correctly. There was no system of second party review to verify the accuracy of annual rent certifications. Questioned Costs: Extrapolated - $15,653 Effect: The Commission is not in compliance with the requirements as outlined in the Eligibility Section above. Cause: Lack of controls over grant requirements. Recommendation: The Commission should consider reviewing its current policy regarding rent certifications. The Commission should ensure all persons involved in the certification process are properly trained and understand regulations in order to accurately identify errors. Additionally, the Commission should implement a thorough second party review of annual certifications to verify accuracy. Management’s Response: Management will implement stronger controls over tenant files including a more thorough second party review.
Recommendation: The Commission should consider reviewing its current policy regarding rent certifications. The Commission should ensure all persons involved in the certification process are properly trained and understand regulations in order to accurately identify errors. Additionally, the Commission should implement a thorough second party review of annual certifications to verify accuracy. Action Taken: Management will implement stronger controls over tenant files including a more thorough second party review. Anticipated Completion Date of Action: August 31, 2025.
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