EIN: 383592767
UEI: FLPGQD852T97
Audited by: Accutrak Consulting and Accounting Services PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 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 30, 2026 (111 days from today).
What is a management decision? →We identified an internal control deficiency in the accrual process of the Commission, related to a number of material unrecorded adjustments Criteria: Generally Accepted Accounting Principles (U.S. GAAP) Amount: Current year revenue was overstated by $202,604 cumulatively, current year receivables were understated by $304,063. Cause: There were two instances of grant revenue that should have been accrued in the prior year and overstated revenue by $506,667. There was one instance of interest revenue that should have been accrued in the current year and understated revenue by $304,063. Effect or Potential Effect: 1. Unaudited financials had revenue that was overstated by $202,604, and receivables that were understated by $304,063. 2. Other material accruals could mean over or understated revenue, expenses, assets, and liabilities in the current fiscal year. Repeat Audit Finding: No
Show full finding ▾Hide full finding ▴Finding No: 2025.001 Type: Internal control deficiency over financial reporting Condition: We identified an internal control deficiency in the accrual process of the Commission, related to a number of material unrecorded adjustments Criteria: Generally Accepted Accounting Principles (U.S. GAAP) Amount: Current year revenue was overstated by $202,604 cumulatively, current year receivables were understated by $304,063. Cause: There were two instances of grant revenue that should have been accrued in the prior year and overstated revenue by $506,667. There was one instance of interest revenue that should have been accrued in the current year and understated revenue by $304,063. Effect or Potential Effect: 1. Unaudited financials had revenue that was overstated by $202,604, and receivables that were understated by $304,063. 2. Other material accruals could mean over or understated revenue, expenses, assets, and liabilities in the current fiscal year. Repeat Audit Finding: No
Does the Agency Agree: Agree Planned Corrective Action: Processes are in place to identify and record accruals. Accruals are recorded on a regular basis. We will update our year-end checklist to include a new contract review for proper revenue and expense recognition. Contact Name and Title Responsible for Corrective Action: Elizabeth Butchart, Controller Status: Resolved
FAC accepted this audit on June 30, 2026 — management decision was due December 30, 2026.
We identified the following non-compliances: 25 files were reviewed from a population of 197 tenant files: 2 recertification were not complete within 12 months, 2 recertifications were backdated, 2 did not have income verification, and 2 did not show rent payment calculation. Criteria: The Code of Federal Regulations and HUD guidelines give the requirements for maintaining tenant files for the Public Housing and Housing Choice Voucher programs. Ҥ 960.257 Family income and composition: Annual and interim reexaminations. Amount: Not applicable Cause: There was staffing turnover and management changes throughout the year. Effect or Potential Effect: 1. Rents could be over/understated 2. Ineligibles participants could be afforded use of the Federal assistance program 3. Violation of HUD regulations and guidelines, and FHC policies and procedures Repeat Audit Finding: Yes
Show full finding ▾Hide full finding ▴Finding No: 2024.001 Type: Noncompliance with provisions of contracts or grant – LIHP Public Housing Tenant Files, Material Weakness Public Housing Program – Assistance Listing No. 14.850; Condition: We identified the following non-compliances: 25 files were reviewed from a population of 197 tenant files: 2 recertification were not complete within 12 months, 2 recertifications were backdated, 2 did not have income verification, and 2 did not show rent payment calculation. Criteria: The Code of Federal Regulations and HUD guidelines give the requirements for maintaining tenant files for the Public Housing and Housing Choice Voucher programs. “§ 960.257 Family income and composition: Annual and interim reexaminations. Amount: Not applicable Cause: There was staffing turnover and management changes throughout the year. Effect or Potential Effect: 1. Rents could be over/understated 2. Ineligibles participants could be afforded use of the Federal assistance program 3. Violation of HUD regulations and guidelines, and FHC policies and procedures Repeat Audit Finding: Yes
Planned Corrective Action: Organization of recertification / eligibility files by effective date, 100% completion of all recertifications by 2/28/2025 Contact Name and Title Responsible for Corrective Action Joy Flood, Executive Director
2021-001
FAC accepted this audit on May 24, 2023 — management decision was due November 24, 2023.
"Finding: 2020-001 Type: Material Weakness Internal Control Condition Criteria: 24 CFR ? 960.201(c) Reporting. The PHA must comply with HUD-prescribed reporting requirements that will permit HUD to maintain the data, as determined by HUD, necessary to monitor compliance ? Amount: Not applicable Context: The current `Fee Accountant? provided support for the samples they were responsible for. The third party bookkeeper did not provide for the samples they were responsible for. Cause: HUD took over the management of the affairs of HPHC and hired a new `Fee Accountant?. The new Fee Accountant took over bookkeeping in July of 2020 Effect: Support for 19 out of 25 expenses selected for testing was not available Recommendation: HPHC should have in place a process that ensures records supporting all activities are maintained and available for review. Response: Continental Management, LLC (?CM?), as agent for HPHC, is maintaining records and supporting documents. CM has implemented internal controls currently in place ensuring supporting records and activities are maintained and available for review. All stored documents are on a common drive backed up nightly as to minimize the chance documents will be lost. As of the date HUD took receivership of HPHC's board."
Show full finding ▾Hide full finding ▴"Finding: 2020-001 Type: Material Weakness Internal Control Condition Criteria: 24 CFR ? 960.201(c) Reporting. The PHA must comply with HUD-prescribed reporting requirements that will permit HUD to maintain the data, as determined by HUD, necessary to monitor compliance ? Amount: Not applicable Context: The current `Fee Accountant? provided support for the samples they were responsible for. The third party bookkeeper did not provide for the samples they were responsible for. Cause: HUD took over the management of the affairs of HPHC and hired a new `Fee Accountant?. The new Fee Accountant took over bookkeeping in July of 2020 Effect: Support for 19 out of 25 expenses selected for testing was not available Recommendation: HPHC should have in place a process that ensures records supporting all activities are maintained and available for review. Response: Continental Management, LLC (?CM?), as agent for HPHC, is maintaining records and supporting documents. CM has implemented internal controls currently in place ensuring supporting records and activities are maintained and available for review. All stored documents are on a common drive backed up nightly as to minimize the chance documents will be lost. As of the date HUD took receivership of HPHC's board."
"Continental Management, LLC (?CM?), as agent for HPHC, is maintaining records and supporting documents. CM has implemented internal controls currently in place ensuring supporting records and activities are maintained and available for review. All stored documents are on a common drive backed up nightly as to minimize the chance documents will be lost. As of the date HUD took receivership of HPHC?s board."
FAC accepted this audit on August 25, 2022 — management decision was due February 25, 2023.
Finding 2019-004 Type Material Noncompliance, 14.850 Compliance and Internal Control Condition Criteria 24 CFR ? 960.201(c) Reporting. The PHA must comply with HUD-prescribed reporting requirements Amount Not applicable Context HPHC experienced water damage in its offices and common areas and two fires in 2018 that destroyed at least some records and disrupted operations. Cause HPHC could provide only bank statements, general ledger details, rent rolls, and security deposit documents to demonstrate program compliance and adequate internal control. No tenant files were available for testing. Effect HPHC could not demonstrate adequate compliance or internal control over compliance for a major Federal program as required by the Uniform Guidance. Recommendation HPHC should organize, update, and reconstruct its tenant files immediately. Response Agreed.
Show full finding ▾Hide full finding ▴Finding 2019-004 Type Material Noncompliance, 14.850 Compliance and Internal Control Condition Criteria 24 CFR ? 960.201(c) Reporting. The PHA must comply with HUD-prescribed reporting requirements Amount Not applicable Context HPHC experienced water damage in its offices and common areas and two fires in 2018 that destroyed at least some records and disrupted operations. Cause HPHC could provide only bank statements, general ledger details, rent rolls, and security deposit documents to demonstrate program compliance and adequate internal control. No tenant files were available for testing. Effect HPHC could not demonstrate adequate compliance or internal control over compliance for a major Federal program as required by the Uniform Guidance. Recommendation HPHC should organize, update, and reconstruct its tenant files immediately. Response Agreed.
HPHC agrees with the compliance and internal control requirements and will maintain all HPHC material, including tenant files, in a safe and secure location.
FAC accepted this audit on January 7, 2019 — management decision was due July 7, 2019.
FAC accepted this audit on April 30, 2017 — management decision was due October 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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