EIN: 410879377
UEI: H49XBW9NK7E9
Audited by: BRADY MARTZ LLC
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 March 6, 2023. 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 6, 2023 (1087 days ago).
What is a management decision? →Federal Program ? U.S. Department of Housing and Urban Development AL #14.850 ? Significant Deficiency Criteria ? The Program requires the Agency to obtain and document in the family file third party verification of: (1) reported family annual income; (2) 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, for both family income examinations and reexaminations. Condition ? During our review of 15 files, we found one file without support for medical expense deductions. Cause ? In one instance, the Agency did not maintain supporting documentation for medical expense deductions. Context ? We reviewed a sample of 15 files of the Agency?s 144 outstanding tenant files for eligibility requirements. Effect ? Annual income amount for the family reported by the Agency was understated, resulting in a lower total tenant payment (TTP). Repeat Finding ? Not a repeat finding. Recommendation ? We recommend that tenant file review procedures be established and ensure all required documentation is available to support the tenant?s income and eligibility. Views of Responsible Officials and Planned Corrective Actions ? We are aware of the issue and have taken subsequent steps to ensure compliance with this requirement.
Show full finding ▾Hide full finding ▴Federal Program ? U.S. Department of Housing and Urban Development AL #14.850 ? Significant Deficiency Criteria ? The Program requires the Agency to obtain and document in the family file third party verification of: (1) reported family annual income; (2) 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, for both family income examinations and reexaminations. Condition ? During our review of 15 files, we found one file without support for medical expense deductions. Cause ? In one instance, the Agency did not maintain supporting documentation for medical expense deductions. Context ? We reviewed a sample of 15 files of the Agency?s 144 outstanding tenant files for eligibility requirements. Effect ? Annual income amount for the family reported by the Agency was understated, resulting in a lower total tenant payment (TTP). Repeat Finding ? Not a repeat finding. Recommendation ? We recommend that tenant file review procedures be established and ensure all required documentation is available to support the tenant?s income and eligibility. Views of Responsible Officials and Planned Corrective Actions ? We are aware of the issue and have taken subsequent steps to ensure compliance with this requirement.
Contact Person Dawn Bacon, Executive Director Corrective Action Plan Error occurred due to lack of oversight in review of calculation of annual income and underlying support. We continue to confirm that all total tenant payment (TTP) calculations are matched to verification of income and deductions documentation in tenant files. Planned Completion Date for CAP FY2023
Federal Program ? U.S. Department of Housing and Urban Development AL #14.850 ? Significant Deficiency Criteria ? The Agency?s internal control policy over eligibility under its Public and Indian Housing Program is to perform a quality control review over a sample of its tenant file population. Condition ? During our review of the Agency?s internal control policy over Public and Indian Housing tenant files, it was noted that the Authority did not perform its internal control review over tenant files during the year. Cause ? Lack of oversight from management. Context ? We noted a quality control review was not performed during the year ended June 30, 2022. Effect ? If the tenants do not have independent evaluations performed, there leaves the potential for errors in determining eligibility for housing assistance. Repeat Finding ? Not a repeat finding. Recommendation ? We recommend the Agency follow its policy on performing a quality control review over a sample of its tenant file population on an annual basis. Views of Responsible Officials and Planned Corrective Actions ? The Agency is aware of the issue and has taken subsequent steps to ensure compliance with the requirement.
Show full finding ▾Hide full finding ▴Federal Program ? U.S. Department of Housing and Urban Development AL #14.850 ? Significant Deficiency Criteria ? The Agency?s internal control policy over eligibility under its Public and Indian Housing Program is to perform a quality control review over a sample of its tenant file population. Condition ? During our review of the Agency?s internal control policy over Public and Indian Housing tenant files, it was noted that the Authority did not perform its internal control review over tenant files during the year. Cause ? Lack of oversight from management. Context ? We noted a quality control review was not performed during the year ended June 30, 2022. Effect ? If the tenants do not have independent evaluations performed, there leaves the potential for errors in determining eligibility for housing assistance. Repeat Finding ? Not a repeat finding. Recommendation ? We recommend the Agency follow its policy on performing a quality control review over a sample of its tenant file population on an annual basis. Views of Responsible Officials and Planned Corrective Actions ? The Agency is aware of the issue and has taken subsequent steps to ensure compliance with the requirement.
Contact Person Dawn Bacon, Executive Director Corrective Action Plan Staff will perform quality control review for the Public and Indian Housing program. Going forward a sample of files will be reviewed on a semi-annual basis. Planned Completion Date for CAP FY2023
FAC accepted this audit on February 17, 2022 — management decision was due August 17, 2022.
Federal Program ? U.S. Department of Housing and Urban Development AL #14.850 ? Significant Deficiency Criteria ? The Program requires the Agency to determine its Utility Expense Level (UEL), which is used to calculate the utility portion of its Operating Fund subsidy. Condition ? During our review of the Agency?s Form 52722, it was noted that the underlying utility data was incomplete and did not properly reflect all current and historical cost and consumption. Cause ? Internal controls were not present to ensure proper information was used in determining calculation. Effect ? Inaccurate UEL calculations can result in improper federal funding. Repeat Finding ? Not a repeat finding. Recommendation ? We recommend the Agency implement internal controls to ensure the UEL calculations are accurately submitted.
Show full finding ▾Hide full finding ▴Federal Program ? U.S. Department of Housing and Urban Development AL #14.850 ? Significant Deficiency Criteria ? The Program requires the Agency to determine its Utility Expense Level (UEL), which is used to calculate the utility portion of its Operating Fund subsidy. Condition ? During our review of the Agency?s Form 52722, it was noted that the underlying utility data was incomplete and did not properly reflect all current and historical cost and consumption. Cause ? Internal controls were not present to ensure proper information was used in determining calculation. Effect ? Inaccurate UEL calculations can result in improper federal funding. Repeat Finding ? Not a repeat finding. Recommendation ? We recommend the Agency implement internal controls to ensure the UEL calculations are accurately submitted.
Contact Person - Dawn Bacon. Corrective Action Plan The Agency will be making changes to improve the spreadsheet tracking system for recording all UEL consumption fully and accurately. Planned Completion Date for CAP FY2022.
Federal Program ? U.S. Department of Housing and Urban Development AL #14.850 ? Significant Deficiency Criteria ? The Program requires the Agency to calculate its Formula Income, which is used to calculate its Operating Fund Revenue. Condition ? During our review of the Agency?s Form 52723, it was noted that its 2021 and 2020 calculations were submitted using improper data. Cause ? Internal controls were not present to ensure proper information was used in determining calculation. Effect ? Inaccurate Formula Income calculations can result in improper federal funding. Repeat Finding ? Not a repeat finding. Recommendation ? We recommend the Agency implement internal controls to ensure the Formula Income calculations are accurately submitted.
Show full finding ▾Hide full finding ▴Federal Program ? U.S. Department of Housing and Urban Development AL #14.850 ? Significant Deficiency Criteria ? The Program requires the Agency to calculate its Formula Income, which is used to calculate its Operating Fund Revenue. Condition ? During our review of the Agency?s Form 52723, it was noted that its 2021 and 2020 calculations were submitted using improper data. Cause ? Internal controls were not present to ensure proper information was used in determining calculation. Effect ? Inaccurate Formula Income calculations can result in improper federal funding. Repeat Finding ? Not a repeat finding. Recommendation ? We recommend the Agency implement internal controls to ensure the Formula Income calculations are accurately submitted.
Contact Person - Dawn Bacon. Corrective Action Plan The Agency has added a protocol so that income calculations are reviewed internally prior to submission. Planned Completion Date for CAP FY2022
FAC accepted this audit on November 26, 2017 — management decision was due May 26, 2018.
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2016-005
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FAC accepted this audit on February 9, 2017 — management decision was due August 9, 2017.
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2015-004
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2015-005
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