EIN: 386007910
UEI: GJMMC5MN8R73
Audited by: Hannah R Bond CPA 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 16, 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 16, 2026 (95 days from today).
What is a management decision? →Subject: Public Housing Operating Fund – Tenant Eligibility and Reexaminations Federal Agency: Department of Housing and Urban Development Federal Program: Public Housing Operating Fund Assistance Listing Number: 14.850 Federal Award Number and Year (or Other Identifying Number): CY 2025 Pass-Through Entity: Not applicable Compliance Requirement: Eligibility Audit Finding: Material Weakness and Material Noncompliance Condition and Context: Of the 22 public housing tenant files reviewed, 8 tenant files contained errors resulting in miscalculated tenant rent (36%). It was noted the Commission does not perform a secondary review of annual rent certifications resulting in tenant rent errors. Criteria: 24 CFR section 960.259 requires the Commission to obtain and document in the family file third-party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent. 24 CFR 85.20 requires the Commission to have effective internal controls, and accountability must be maintained for all funds. Cause: Lack of internal controls over tenant files. Effect: Non-compliance with the federal Eligibility requirement. Tenant rents may be miscalculated, other notifications and documentation may be missing. Tenant rents were undercharged, resulting in noncompliance with HUD eligibility requirements and a loss of rental revenue to the Commission. Questioned Cost: We performed an extrapolation of the undercharged rent based on our reviewed sample of tenant files. This resulted in likely questioned costs of $77,086, which reflects 9.9% of total rental income. Recommendation: The Commission should implement internal controls over tenant files to ensure accountability. All certifications and the required documentation should be maintained in the tenant's current file. Additionally, in order to ensure certifications are performed timely and tenant information is input correctly, the Commission should have a second party review files in a timely manner.
Show full finding ▾Hide full finding ▴Subject: Public Housing Operating Fund – Tenant Eligibility and Reexaminations Federal Agency: Department of Housing and Urban Development Federal Program: Public Housing Operating Fund Assistance Listing Number: 14.850 Federal Award Number and Year (or Other Identifying Number): CY 2025 Pass-Through Entity: Not applicable Compliance Requirement: Eligibility Audit Finding: Material Weakness and Material Noncompliance Condition and Context: Of the 22 public housing tenant files reviewed, 8 tenant files contained errors resulting in miscalculated tenant rent (36%). It was noted the Commission does not perform a secondary review of annual rent certifications resulting in tenant rent errors. Criteria: 24 CFR section 960.259 requires the Commission to obtain and document in the family file third-party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent. 24 CFR 85.20 requires the Commission to have effective internal controls, and accountability must be maintained for all funds. Cause: Lack of internal controls over tenant files. Effect: Non-compliance with the federal Eligibility requirement. Tenant rents may be miscalculated, other notifications and documentation may be missing. Tenant rents were undercharged, resulting in noncompliance with HUD eligibility requirements and a loss of rental revenue to the Commission. Questioned Cost: We performed an extrapolation of the undercharged rent based on our reviewed sample of tenant files. This resulted in likely questioned costs of $77,086, which reflects 9.9% of total rental income. Recommendation: The Commission should implement internal controls over tenant files to ensure accountability. All certifications and the required documentation should be maintained in the tenant's current file. Additionally, in order to ensure certifications are performed timely and tenant information is input correctly, the Commission should have a second party review files in a timely manner.
Condition Identified: During the audit review of 22 tenant files, 8 files contained errors resulting in miscalculated tenant rent. The audit further identified that the Commission did not have an adequate secondary review process for annual rent certifications, resulting in errors in tenant rent calculations and missing documentation. Corrective Action Plan The Albion Housing Commission acknowledges the findings and is committed to strengthening internal controls and improving oversight procedures to ensure compliance with HUD regulations and accuracy in tenant rent determinations. The employee primarily responsible for maintaining and processing tenant files during the audit period is no longer employed by the Commission. Management has since evaluated its procedures and is implementing corrective measures to prevent future occurrences. Planned Corrective Actions 1. Implementation of Secondary Review Process Effective immediately, all annual and interim rent certifications will undergo a mandatory second-party review by management or a designated qualified staff member prior to final approval. 2. Third Party File Review 3. Staff Training and Management Improvement 4. Strengthening Internal Controls 5. Monitoring and Compliance
FAC accepted this audit on May 27, 2025 — management decision was due November 27, 2025.
FAC accepted this audit on June 19, 2023 — management decision was due December 19, 2023.
FAC accepted this audit on June 12, 2022 — management decision was due December 12, 2022.
FAC accepted this audit on April 26, 2020 — management decision was due October 26, 2020.
FAC accepted this audit on June 16, 2019 — management decision was due December 16, 2019.
FAC accepted this audit on June 28, 2018 — management decision was due December 28, 2018.
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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