EIN: 391383639
UEI: P8THL7ANJNR1
Audited by: KerberRose SC
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 23, 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 September 23, 2026 (25 days from today).
What is a management decision? →Absence of personnel with the sufficient education, training and/or experience to prepare financial statements in accordance with generally accepted accounting principles Cause: Due to the small size of the Authority and the limited number of accounting personnel, no individual is skilled in the preparation of financial statements in accordance with generally accepted accounting principles including all required notes. Effect: During the course of our audit, we prepared the financial statements; however, management of the Authority thoroughly reviewed them and accepted responsibility for their completeness and accuracy. Recommendation: Continue to use the services of the external audit firm to prepare the Authority’s financial statements in accordance with generally accepted accounting principles. Management's Response: The Authority agrees with the finding. It will continue to use its external auditors to prepare its financial statements. Management will continue to thoroughly review and accept responsibility for the completeness and accuracy of the financial statements.
Show full finding ▾Hide full finding ▴Criteria:Internal control systems should include personnel with sufficient education, training and/or experience to prepare financial statements in accordance with generally accepted accounting principles (GAAP) including all required disclosures. Condition: Absence of personnel with the sufficient education, training and/or experience to prepare financial statements in accordance with generally accepted accounting principles Cause: Due to the small size of the Authority and the limited number of accounting personnel, no individual is skilled in the preparation of financial statements in accordance with generally accepted accounting principles including all required notes. Effect: During the course of our audit, we prepared the financial statements; however, management of the Authority thoroughly reviewed them and accepted responsibility for their completeness and accuracy. Recommendation: Continue to use the services of the external audit firm to prepare the Authority’s financial statements in accordance with generally accepted accounting principles. Management's Response: The Authority agrees with the finding. It will continue to use its external auditors to prepare its financial statements. Management will continue to thoroughly review and accept responsibility for the completeness and accuracy of the financial statements.
The Authority’s Board of Commissioners and management will continue to rely on the use of their outside auditors to prepare draft financial statements that were presented in accordance with generally accepted accounting principles. Management will assign a person within the Authority with the skills, knowledge and expertise to review and approve the draft financial statements.
2024-001
The Authority was unable to provide us with a schedule of expenditures of federal awards with the appropriate allocation of funds by ALN and funding source. Cause: Due to the small size of the Authority and the limited number of accounting personnel, no individual is skilled in the preparation of the schedule of expenditures of federal awards. Effect: During the course of our audit, we prepared the schedule of expenditure of federal awards; however, management of the Authority thoroughly reviewed it and accepted responsibility for its completeness and accuracy. Recommendation: Continue to use the services of the external audit firm to prepare the Authority’s schedule of expenditures of federal awards in accordance with generally accepted accounting principles. Management's Response: The Authority agrees with the finding. It will continue to use its external auditors to prepare the schedule of expenditures of federal awards. Management will continue to thoroughly review and accept responsibility for the completeness and accuracy of the schedule of expenditures of federal awards.
Show full finding ▾Hide full finding ▴Criteria: The Authority should prepare the schedule of expenditures of federal awards. Condition: The Authority was unable to provide us with a schedule of expenditures of federal awards with the appropriate allocation of funds by ALN and funding source. Cause: Due to the small size of the Authority and the limited number of accounting personnel, no individual is skilled in the preparation of the schedule of expenditures of federal awards. Effect: During the course of our audit, we prepared the schedule of expenditure of federal awards; however, management of the Authority thoroughly reviewed it and accepted responsibility for its completeness and accuracy. Recommendation: Continue to use the services of the external audit firm to prepare the Authority’s schedule of expenditures of federal awards in accordance with generally accepted accounting principles. Management's Response: The Authority agrees with the finding. It will continue to use its external auditors to prepare the schedule of expenditures of federal awards. Management will continue to thoroughly review and accept responsibility for the completeness and accuracy of the schedule of expenditures of federal awards.
The Authority’s Board of Commissioners and management will continue to rely on the use of their outside auditors to prepare the schedule of expenditures of federal awards that were presented in accordance with generally accepted accounting principles. Management will assign a person within the Authority with the skills, knowledge and expertise to review and approve the schedule of expenditures of federal awards.
2024-002
FAC accepted this audit on March 21, 2025 — management decision was due September 21, 2025.
Absence of personnel with the sufficient education, training and/or experience to prepare financial statements in accordance with generally accepted accounting principles Cause: Due to the small size of the Authority and the limited number of accounting personnel, no individual is skilled in the preparation of financial statements in accordance with generally accepted accounting principles including all required notes. Effect: During the course of our audit, we prepared the financial statements; however, management of the Authority thoroughly reviewed them and accepted responsibility for their completeness and accuracy. Recommendation: Continue to use the services of the external audit firm to prepare the Authority’s financial statements in accordance with generally accepted accounting principles. Management's Response: The Authority agrees with the finding. It will continue to use its external auditors to prepare its financial statements. Management will continue to thoroughly review and accept responsibility for the completeness and accuracy of the financial statements.
Show full finding ▾Hide full finding ▴Criteria:Internal control systems should include personnel with sufficient education, training and/or experience to prepare financial statements in accordance with generally accepted accounting principles (GAAP) including all required disclosures. Condition: Absence of personnel with the sufficient education, training and/or experience to prepare financial statements in accordance with generally accepted accounting principles Cause: Due to the small size of the Authority and the limited number of accounting personnel, no individual is skilled in the preparation of financial statements in accordance with generally accepted accounting principles including all required notes. Effect: During the course of our audit, we prepared the financial statements; however, management of the Authority thoroughly reviewed them and accepted responsibility for their completeness and accuracy. Recommendation: Continue to use the services of the external audit firm to prepare the Authority’s financial statements in accordance with generally accepted accounting principles. Management's Response: The Authority agrees with the finding. It will continue to use its external auditors to prepare its financial statements. Management will continue to thoroughly review and accept responsibility for the completeness and accuracy of the financial statements.
The Authority’s Board of Commissioners and management will continue to rely on the use of their outside auditors to prepare draft financial statements that were presented in accordance with generally accepted accounting principles. Management will assign a person within the Authority with the skills, knowledge and expertise to review and approve the draft financial statements.
2023-001
The Authority was unable to provide us with a schedule of expenditures of federal awards with the appropriate allocation of funds by ALN and funding source. Cause: Due to the small size of the Authority and the limited number of accounting personnel, no individual is skilled in the preparation of the schedule of expenditures of federal awards. Effect: During the course of our audit, we prepared the schedule of expenditure of federal awards; however, management of the Authority thoroughly reviewed it and accepted responsibility for its completeness and accuracy. Recommendation: Continue to use the services of the external audit firm to prepare the Authority’s schedule of expenditures of federal awards in accordance with generally accepted accounting principles. Management's Response: The Authority agrees with the finding. It will continue to use its external auditors to prepare the schedule of expenditures of federal awards. Management will continue to thoroughly review and accept responsibility for the completeness and accuracy of the schedule of expenditures of federal awards.
Show full finding ▾Hide full finding ▴Criteria: The Authority should prepare the schedule of expenditures of federal awards. Condition: The Authority was unable to provide us with a schedule of expenditures of federal awards with the appropriate allocation of funds by ALN and funding source. Cause: Due to the small size of the Authority and the limited number of accounting personnel, no individual is skilled in the preparation of the schedule of expenditures of federal awards. Effect: During the course of our audit, we prepared the schedule of expenditure of federal awards; however, management of the Authority thoroughly reviewed it and accepted responsibility for its completeness and accuracy. Recommendation: Continue to use the services of the external audit firm to prepare the Authority’s schedule of expenditures of federal awards in accordance with generally accepted accounting principles. Management's Response: The Authority agrees with the finding. It will continue to use its external auditors to prepare the schedule of expenditures of federal awards. Management will continue to thoroughly review and accept responsibility for the completeness and accuracy of the schedule of expenditures of federal awards.
The Authority’s Board of Commissioners and management will continue to rely on the use of their outside auditors to prepare the schedule of expenditures of federal awards that were presented in accordance with generally accepted accounting principles. Management will assign a person within the Authority with the skills, knowledge and expertise to review and approve the schedule of expenditures of federal awards.
2023-002
FAC accepted this audit on January 28, 2025 — management decision was due July 28, 2025.
Absence of personnel with the sufficient education, training and/or experience to prepare financial statements in accordance with generally accepted accounting principles Cause: Due to the small size of the Authority and the limited number of accounting personnel, no individual is skilled in the preparation of financial statements in accordance with generally accepted accounting principles including all required notes. Effect: During the course of our audit, we prepared the financial statements; however, management of the Authority thoroughly reviewed them and accepted responsibility for their completeness and accuracy. Recommendation: Continue to use the services of the external audit firm to prepare the Authority’s financial statements in accordance with generally accepted accounting principles. Management's Response: The Authority agrees with the finding. It will continue to use its external auditors to prepare its financial statements. Management will continue to thoroughly review and accept responsibility for the completeness and accuracy of the financial statements.
Show full finding ▾Hide full finding ▴Criteria:Internal control systems should include personnel with sufficient education, training and/or experience to prepare financial statements in accordance with generally accepted accounting principles (GAAP) including all required disclosures. Condition: Absence of personnel with the sufficient education, training and/or experience to prepare financial statements in accordance with generally accepted accounting principles Cause: Due to the small size of the Authority and the limited number of accounting personnel, no individual is skilled in the preparation of financial statements in accordance with generally accepted accounting principles including all required notes. Effect: During the course of our audit, we prepared the financial statements; however, management of the Authority thoroughly reviewed them and accepted responsibility for their completeness and accuracy. Recommendation: Continue to use the services of the external audit firm to prepare the Authority’s financial statements in accordance with generally accepted accounting principles. Management's Response: The Authority agrees with the finding. It will continue to use its external auditors to prepare its financial statements. Management will continue to thoroughly review and accept responsibility for the completeness and accuracy of the financial statements.
The Authority’s Board of Commissioners and management will continue to rely on the use of their outside auditors to prepare draft financial statements that were presented in accordance with generally accepted accounting principles. Management will assign a person within the Authority with the skills, knowledge and expertise to review and approve the draft financial statements.
The Authority was unable to provide us with a schedule of expenditures of federal awards with the appropriate allocation of funds by ALN and funding source. Cause: Due to the small size of the Authority and the limited number of accounting personnel, no individual is skilled in the preparation of the schedule of expenditures of federal awards. Effect: During the course of our audit, we prepared the schedule of expenditure of federal awards; however, management of the Authority thoroughly reviewed it and accepted responsibility for its completeness and accuracy. Recommendation: Continue to use the services of the external audit firm to prepare the Authority’s schedule of expenditures of federal awards in accordance with generally accepted accounting principles. Management's Response: The Authority agrees with the finding. It will continue to use its external auditors to prepare the schedule of expenditures of federal awards. Management will continue to thoroughly review and accept responsibility for the completeness and accuracy of the schedule of expenditures of federal awards.
Show full finding ▾Hide full finding ▴Criteria: The Authority should prepare the schedule of expenditures of federal awards. Condition: The Authority was unable to provide us with a schedule of expenditures of federal awards with the appropriate allocation of funds by ALN and funding source. Cause: Due to the small size of the Authority and the limited number of accounting personnel, no individual is skilled in the preparation of the schedule of expenditures of federal awards. Effect: During the course of our audit, we prepared the schedule of expenditure of federal awards; however, management of the Authority thoroughly reviewed it and accepted responsibility for its completeness and accuracy. Recommendation: Continue to use the services of the external audit firm to prepare the Authority’s schedule of expenditures of federal awards in accordance with generally accepted accounting principles. Management's Response: The Authority agrees with the finding. It will continue to use its external auditors to prepare the schedule of expenditures of federal awards. Management will continue to thoroughly review and accept responsibility for the completeness and accuracy of the schedule of expenditures of federal awards.
The Authority’s Board of Commissioners and management will continue to rely on the use of their outside auditors to prepare the schedule of expenditures of federal awards that were presented in accordance with generally accepted accounting principles. Management will assign a person within the Authority with the skills, knowledge and expertise to review and approve the schedule of expenditures of federal awards.
FAC accepted this audit on July 10, 2023 — management decision was due January 10, 2024.
FAC accepted this audit on May 8, 2022 — management decision was due November 8, 2022.
Section 200.510 of the Uniform Guidance requires the Authority to prepare appropriate financial statements, including the schedule of expenditures of federal awards. While current staff of the Authority maintain financial records supporting amounts reported in the schedule of expenditures of federal awards, the Authority contracts with CLA to compile the data from these records and prepare the schedule of expenditures of federal awards for the Authority. However, as independent auditors, CLA cannot be considered part of the Authority?s internal control system. As part of its internal control over preparation of its schedule of expenditures of federal awards, including disclosures, the Authority has implemented a comprehensive review procedure to ensure the schedule of expenditures of federal awards, including note disclosures, are complete and accurate. Questioned costs: None Context: While performing audit procedures, it was noted that management does not have internal controls in place to provide reasonable assurance that the schedule of expenditures of federal awards and note disclosures are prepared in accordance with U.S. GAAP. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the Authority?s schedule of expenditures of federal awards and note disclosures, including the additional training time, outweigh the derived benefits. Effect: The Authority could receive federal grant awards which are not included in the accompanying schedule of expenditures of federal awards. Recommendation: We recommend the Authority?s personnel continue reviewing the Authority?s schedule of expenditures of federal awards and accompany note disclosures. Such review procedures should be performed by an individual possessing a thorough understanding of Uniform Guidance requirements and knowledge of the Authority?s activities and operations. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the Authority is necessary to ensure all federal award programs are properly reported in the Authority?s single audit schedules.
Show full finding ▾Hide full finding ▴2021-002 Year End Financial Reporting for Federal Awards Repeat of Finding 2020-002 Federal Agency: All federal agencies. Federal Program Title: All federal programs. Assistance Listing Number: All. Award Period: January 1, 2021 through December 31, 2021 Type of Finding: Significant deficiency in Internal Control Over Compliance Criteria or specific requirement: Having staff with expertise in federal financial reporting prepare the Authority?s schedule of expenditures of federal awards is an internal control intended to prevent, detect and correct a potential misstatement in the schedule of expenditures of federal awards or accompanying notes to the schedule. Condition: Section 200.510 of the Uniform Guidance requires the Authority to prepare appropriate financial statements, including the schedule of expenditures of federal awards. While current staff of the Authority maintain financial records supporting amounts reported in the schedule of expenditures of federal awards, the Authority contracts with CLA to compile the data from these records and prepare the schedule of expenditures of federal awards for the Authority. However, as independent auditors, CLA cannot be considered part of the Authority?s internal control system. As part of its internal control over preparation of its schedule of expenditures of federal awards, including disclosures, the Authority has implemented a comprehensive review procedure to ensure the schedule of expenditures of federal awards, including note disclosures, are complete and accurate. Questioned costs: None Context: While performing audit procedures, it was noted that management does not have internal controls in place to provide reasonable assurance that the schedule of expenditures of federal awards and note disclosures are prepared in accordance with U.S. GAAP. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the Authority?s schedule of expenditures of federal awards and note disclosures, including the additional training time, outweigh the derived benefits. Effect: The Authority could receive federal grant awards which are not included in the accompanying schedule of expenditures of federal awards. Recommendation: We recommend the Authority?s personnel continue reviewing the Authority?s schedule of expenditures of federal awards and accompany note disclosures. Such review procedures should be performed by an individual possessing a thorough understanding of Uniform Guidance requirements and knowledge of the Authority?s activities and operations. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the Authority is necessary to ensure all federal award programs are properly reported in the Authority?s single audit schedules.
Year End Financial Reporting for Federal Awards All Federal programs and Assistance Listing Numbers. Recommendation: CLA recommends the Authority?s personnel continue reviewing the Authority?s schedule of expenditures of federal awards and accompany note disclosures. Such review procedures should be performed by an individual possessing a thorough understanding of Uniform Guidance requirements and knowledge of the Authority?s activities and operations. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the Authority is necessary to ensure all federal award programs are properly reported in the Authority?s single audit schedules. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management and staff will continue to verify Federal Awards. Federal Award Deposits are verified, by management and staff, with HUD and RD reports on a monthly basis. Monthly disbursements and expenditures are verified, by management and staff, to monthly accounting reports to ensure that Restricted and Non-Restricted Balances are balanced for the Housing Choice Voucher Program. The other housing programs accounts balances are verified monthly, by management and staff, against monthly accounting reports. Management will not approve reports until balances agree. These corrective actions also encompass the segregation of our office?s duties over disbursements and receipts. Management is confident that these corrective actions will continue to/have remedy the prior and current year findings. Name(s) of the contact person(s) responsible for corrective action: Stacy Cieslewicz, Executive Director Planned completion date for corrective action plan: On-going.
2020-002
Utility allowance amounts are calculated by Housing Authority personnel manually on pieces of paper. The calculations are then entered on form HUD 50058 to be included in the HAP calculation. Questioned costs: $624 Context: Of the forty total clients tested, five had incorrect utility allowance calculations. Of those five utility allowance issues, two caused a change to HAP payments either back to the client or needing to be paid back to HUD. Cause: There are manual calculations and review of each individual calculation did not catch the errors. Effect: There could be other HAP payments that are miscalculated and incorrectly paid due to inaccurate utility allowance calculations. Repeat Finding : No Recommendation: We recommend a control be designed and implemented to ensure all allowances are appropriately calculated and to enhance the review by someone other than the preparer to catch errors.
Show full finding ▾Hide full finding ▴2021-003 Utility Allowance Calculations Federal Agency: U.S. Department of Housing and Urban Development. Federal Program Title: Section 8 Project-Based Cluster, Lower Income Housing Assistance Program ? Section 8 Moderate Rehabilitation Assistance Listing Number: 14.871 Award Period: January 1, 2021 through December 31, 2021 Type of Finding: Significant deficiency in Internal Control Over Compliance, Other Matter Compliance Requirements: Special tests and Provisions, Eligibility Criteria or specific requirement: OMB Compliance Supplement states "If the cost of utilities is not included in the rent to the owner, the PHA uses a schedule of utility allowances to determine the amount an assisted family needs to cover the cost of utilities." This amount is used to directly determine the cost of the HAP payment. Condition: Utility allowance amounts are calculated by Housing Authority personnel manually on pieces of paper. The calculations are then entered on form HUD 50058 to be included in the HAP calculation. Questioned costs: $624 Context: Of the forty total clients tested, five had incorrect utility allowance calculations. Of those five utility allowance issues, two caused a change to HAP payments either back to the client or needing to be paid back to HUD. Cause: There are manual calculations and review of each individual calculation did not catch the errors. Effect: There could be other HAP payments that are miscalculated and incorrectly paid due to inaccurate utility allowance calculations. Repeat Finding : No Recommendation: We recommend a control be designed and implemented to ensure all allowances are appropriately calculated and to enhance the review by someone other than the preparer to catch errors.
Utility Allowance Calculations Federal Agency: U.S. Department of Housing and Urban Development. Federal Program Title: Section 8 Project-Based Cluster, Lower Income Housing Assistance Program ? Section 8 Moderate Rehabilitation Assistance Listing Number: 14.871 Recommendation: CLA recommends a control be designed and implemented to ensure all allowances are appropriately calculated and to enhance the review by someone other than the preparer to catch errors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management and staff will review the allowances more thoroughly to ensure appropriate calculations by review of calculations by someone other than the preparer. Name(s) of the contact person(s) responsible for corrective action: Stacy Cieslewicz, Executive Director Planned completion date for corrective action plan: On-going.
FAC accepted this audit on May 31, 2021 — management decision was due December 1, 2021.
The Uniform Guidance requires the Authority to prepare appropriate financial statements, including the schedule of expenditures of federal awards. Current staff of the Authority maintains financial records supporting amounts reported in the schedule of expenditures of federal awards; however, compiling the data from these records and preparing the schedule of expenditures of federal awards for the Authority requires additional experience and knowledge.Questioned costs: NoneContext: While performing audit procedures, it was noted that management does not have proper internal controls in place to prepare the schedule of expenditures of federal awards in accordance with U.S. GAAP and Uniform Guidance.Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the Authority?s schedule of expenditures of federal awards, including the additional training time, outweigh the derived benefits.Effect: The Authority could receive federal grant awards which are not included in the accompanying schedule of expenditures of federal awards.Recommendation: We recommend the Authority?s personnel continue reviewing the Authority?s schedule of expenditures of federal awards and accompany notes. A thorough review of this information by appropriate staff of the Authority is necessary to ensure all federal assistance programs are properly reported in the Authority?s schedule of expenditures of federal awards.Views of responsible officials: We agree with the findings of 2020-002 ? Year End Financial Reporting for Federal Awards. Management will continue to: Review the authority?s schedule of expenditures of federal awards; Verify monthly federal awards for all housing programs; Verify monthly accounting report balances; and ensure that Restricted and Non-Restricted Balances are balanced.
Show full finding ▾Hide full finding ▴Year End Financial Reporting for Federal Awards - Repeat of Finding 2019-004Federal Agency: All federal agencies; Federal program title: All federal programs; CFDA Number: All federal programs.Award Period: January 1, 2020 through December 31, 2020Type of Finding: Significant deficiency in Internal Control over ComplianceCriteria: Having staff with expertise in federal financial reporting prepare the Authority?s schedule of federal awards is an internal control intended to prevent, detect and correct a potential misstatement in the schedule of expenditures of federal awards or accompanying notes to the schedule.Condition: The Uniform Guidance requires the Authority to prepare appropriate financial statements, including the schedule of expenditures of federal awards. Current staff of the Authority maintains financial records supporting amounts reported in the schedule of expenditures of federal awards; however, compiling the data from these records and preparing the schedule of expenditures of federal awards for the Authority requires additional experience and knowledge.Questioned costs: NoneContext: While performing audit procedures, it was noted that management does not have proper internal controls in place to prepare the schedule of expenditures of federal awards in accordance with U.S. GAAP and Uniform Guidance.Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the Authority?s schedule of expenditures of federal awards, including the additional training time, outweigh the derived benefits.Effect: The Authority could receive federal grant awards which are not included in the accompanying schedule of expenditures of federal awards.Recommendation: We recommend the Authority?s personnel continue reviewing the Authority?s schedule of expenditures of federal awards and accompany notes. A thorough review of this information by appropriate staff of the Authority is necessary to ensure all federal assistance programs are properly reported in the Authority?s schedule of expenditures of federal awards.Views of responsible officials: We agree with the findings of 2020-002 ? Year End Financial Reporting for Federal Awards. Management will continue to: Review the authority?s schedule of expenditures of federal awards; Verify monthly federal awards for all housing programs; Verify monthly accounting report balances; and ensure that Restricted and Non-Restricted Balances are balanced.
Year End Financial Reporting for Federal Awards - All Federal programsRecommendation: CLA recommends the Authority?s personnel continue reviewing the Authority?s schedule of expenditures of federal awards and accompany notes. A thorough review of this information by appropriate staff of the Authority is necessary to ensure all federal assistance programs are properly reported in the Authority?s schedule of expenditures of federal awards.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Management and staff has and continues to verify Federal Awards. Federal Award Deposits are verified, by management and staff, with HUD and RD reports on a monthly basis. Monthly disbursements and expenditures are verified, by management and staff, to monthly accounting reports to ensure that Restricted and Non-Restricted Balances are balanced for the Housing Choice Voucher Program. The other housing programs accounts balances are verified, by management and staff, monthly against monthly accounting reports. Management will not approve until balances agree. These corrective actions also encompass the segregation of our office?s duties over disbursements and receipts. Management is confident that these corrective actions will continue to/have remedy the prior and current year findings.Name(s) of the contact person(s) responsible for corrective action: Stacy Cieslewicz, Executive DirectorPlanned completion date for corrective action plan: Ongoing verification processIf the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Stacy Cieslewicz at 715-346-1392.
2019-004
FAC accepted this audit on October 29, 2020 — management decision was due April 29, 2021.
As noted in Finding 2019-001, the Authority has two positions which essentially complete financial and recordkeeping duties related to the receipting functions for the Authority?s operations. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Context: While performing audit procedures, it was noted that the Authority did not document the Housing Manager?s verification of deposits made by the Director and the Director?s approval of rent receipts recorded by the Housing Manager. Questioned costs: None Cause: The Authority recently implemented Resolution No: 17-13, Segregation of Duties; however, the Authority lacks documentation of the procedures that are being completed to segregate duties over receipts. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Recommendation: We recommend the Executive Director review and initial approval of the deposit prepared by the Housing Manager. After the Executive Director makes the deposits and returns the deposit receipt to the Housing Manager, the Housing Manager should review and initial upon reconciling to the Authority?s manual records. We also recommend the Board continue to monitor the transactions and the financial records of the Authority. Views of responsible officials: We agree with the finding of Segregation of Duties - Federal Grant Management.
Show full finding ▾Hide full finding ▴2019-003 Segregation of Duties over Receipts - Federal Grant Management Compliance Requirements: Reporting Type of Finding: Significant deficiency in Internal Control over Compliance Criteria: Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: As noted in Finding 2019-001, the Authority has two positions which essentially complete financial and recordkeeping duties related to the receipting functions for the Authority?s operations. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Context: While performing audit procedures, it was noted that the Authority did not document the Housing Manager?s verification of deposits made by the Director and the Director?s approval of rent receipts recorded by the Housing Manager. Questioned costs: None Cause: The Authority recently implemented Resolution No: 17-13, Segregation of Duties; however, the Authority lacks documentation of the procedures that are being completed to segregate duties over receipts. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Recommendation: We recommend the Executive Director review and initial approval of the deposit prepared by the Housing Manager. After the Executive Director makes the deposits and returns the deposit receipt to the Housing Manager, the Housing Manager should review and initial upon reconciling to the Authority?s manual records. We also recommend the Board continue to monitor the transactions and the financial records of the Authority. Views of responsible officials: We agree with the finding of Segregation of Duties - Federal Grant Management.
Segregation of Duties over Receipts - Federal Grant Management All Federal programs Recommendation: CLA recommends the Executive Director review and initial approval of the deposit prepared by the Housing Manager. After the Executive Director makes the deposits and returns the deposit receipt to the Housing Manager, the Housing Manager should review and initial upon reconciling to the Authority?s manual records. CLA also recommends the Board continue to monitor the transactions and the financial records of the Authority. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Auditor recommendation of initialing receipts as the executive director and housing manager verify started in mid-April 2020. We continue to verify voucher HUD deposits with HUD disbursement schedule. We continue to verify RD deposits against notice of payment due report. We continue to verify HUD deposits against housing owner?s certification and application for housing assistance payments for Project II and III. The Board continues to monitor transactions and financial records of the Authority. Name(s) of the contact person(s) responsible for corrective action: Stacy Cieslewicz, Executive Director Planned completion date for corrective action plan: Verifying and initialing receipts started mid-April 2020.
2018-003
The Uniform Guidance requires the Authority to prepare appropriate financial statements, including the schedule of expenditures of federal awards. While the current staff of the Authority maintains financial records supporting amounts reported in the schedule of expenditures of federal awards, the Authority contracts with CLA to compile the data from these records and prepare the schedule of expenditures of federal awards for the Authority. Context: While performing audit procedures, it was noted that management does not have internal controls in place to provide reasonable assurance that schedule of expenditures of federal awards are prepared in accordance with U.S. GAAP. Questioned costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the Authority?s schedule of expenditures of federal awards, including the additional training time, outweigh the derived benefits. Effect: The Authority could receive federal grant awards which are not included in the accompanying schedule of expenditures of federal awards. Recommendation: We recommend the Authority?s personnel continue reviewing the Authority?s schedule of expenditures of federal awards and accompany notes. A thorough review of this information by appropriate staff of the Authority is necessary to ensure all federal assistance programs are properly reported in the Authority?s schedule of expenditures of federal awards. Views of responsible officials: We agree with finding of Year-End Financial Reporting for Federal Awards.
Show full finding ▾Hide full finding ▴2019-004 Year End Financial Reporting for Federal Awards Compliance Requirements: Other Type of Finding: Significant deficiency in Internal Control over Compliance Criteria: Having staff with expertise in federal financial reporting prepare the Authority?s schedule of federal awards is an internal control intended to prevent, detect and correct a potential misstatement in the schedule of expenditures of federal awards or accompanying notes to the schedule. Condition: The Uniform Guidance requires the Authority to prepare appropriate financial statements, including the schedule of expenditures of federal awards. While the current staff of the Authority maintains financial records supporting amounts reported in the schedule of expenditures of federal awards, the Authority contracts with CLA to compile the data from these records and prepare the schedule of expenditures of federal awards for the Authority. Context: While performing audit procedures, it was noted that management does not have internal controls in place to provide reasonable assurance that schedule of expenditures of federal awards are prepared in accordance with U.S. GAAP. Questioned costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the Authority?s schedule of expenditures of federal awards, including the additional training time, outweigh the derived benefits. Effect: The Authority could receive federal grant awards which are not included in the accompanying schedule of expenditures of federal awards. Recommendation: We recommend the Authority?s personnel continue reviewing the Authority?s schedule of expenditures of federal awards and accompany notes. A thorough review of this information by appropriate staff of the Authority is necessary to ensure all federal assistance programs are properly reported in the Authority?s schedule of expenditures of federal awards. Views of responsible officials: We agree with finding of Year-End Financial Reporting for Federal Awards.
Year End Financial Reporting for Federal Awards All Federal programs Recommendation: CLA recommends the Authority?s personnel continue reviewing the Authority?s schedule of expenditures of federal awards and accompany notes. A thorough review of this information by appropriate staff of the Authority is necessary to ensure all federal assistance programs are properly reported in the Authority?s schedule of expenditures of federal awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Auditor recommendation of our staff continually reviewing the authority?s schedule of expenditures of federal awards and a thorough review of this information is being completed as follows: We continue to verify voucher HUD deposits with HUD disbursement schedule. We continue to verify RD deposits against notice of payment due report. We continue to verify HUD deposits against housing owner?s certification and application for housing assistance payments for Project II and III of federal funds. We continue to verify monthly accounting reports to verify balances. We continue to verify monthly disbursements and expenditures to verify balances. We continue to verify restricted and non-restricted balances of federal funds. Name(s) of the contact person(s) responsible for corrective action: Stacy Cieslewicz, Executive Director Planned completion date for corrective action plan: Ongoing verification process
2018-004
FAC accepted this audit on May 22, 2019 — management decision was due November 22, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-004
FAC accepted this audit on July 2, 2018 — management decision was due January 2, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-003
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-004
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on July 26, 2017 — management decision was due January 26, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2014-004
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2014-005
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
