EIN: 410950146
UEI: ZTD1JH7FDHP6
Audited by: CliftonLarsonAllen LLP
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 April 24, 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 October 24, 2026 (54 days from today).
What is a management decision? →The Authority did not consistently perform rent reasonableness determinations correctly. Review of tenant files showed that rental comparisons used to support rent reasonableness determinations were outdated and, in some cases, relied primarily on assisted units rather than comparable non-assisted properties in the private market. Questioned costs: None Noted Context: During testing of a sample of rent reasonableness calculations, it was noted that the information used to complete the testing was not accurate and was not properly supported. Cause: The deficiency appears to be due to reliance on outdated rental comparison data and inadequate procedures to ensure that non-assisted market units are included and that comparisons are refreshed on a routine basis. Effect: As a result, rent reasonableness determinations may not accurately reflect current market rents. This increases the risk of approving rents that exceed market rates, potentially resulting in improper use of program funds and noncompliance with program requirements. Repeat Finding: No Recommendation: The agency should update its rent reasonableness procedures to ensure: - Rental comparison data is current and regularly refreshed; - Comparable non-assisted units are consistently used; and - Staff are trained on proper rent reasonableness documentation and review standards. The agency should also review a sample of recent rent reasonableness determinations to ensure corrective actions are fully implemented. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Choice Vouchers Assistance Listing Number: 14.871 Federal Award Identification Number and Year: 2025 Award Period: January 1, 2025 – December 31, 2025 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matters Criteria or specific requirement: Program requirements mandate that rent reasonableness determinations be supported by current market data and include comparable non-assisted units with similar location, size, type, quality, amenities, and utilities. Rental comparisons must be updated regularly to reflect prevailing market conditions. Condition: The Authority did not consistently perform rent reasonableness determinations correctly. Review of tenant files showed that rental comparisons used to support rent reasonableness determinations were outdated and, in some cases, relied primarily on assisted units rather than comparable non-assisted properties in the private market. Questioned costs: None Noted Context: During testing of a sample of rent reasonableness calculations, it was noted that the information used to complete the testing was not accurate and was not properly supported. Cause: The deficiency appears to be due to reliance on outdated rental comparison data and inadequate procedures to ensure that non-assisted market units are included and that comparisons are refreshed on a routine basis. Effect: As a result, rent reasonableness determinations may not accurately reflect current market rents. This increases the risk of approving rents that exceed market rates, potentially resulting in improper use of program funds and noncompliance with program requirements. Repeat Finding: No Recommendation: The agency should update its rent reasonableness procedures to ensure: - Rental comparison data is current and regularly refreshed; - Comparable non-assisted units are consistently used; and - Staff are trained on proper rent reasonableness documentation and review standards. The agency should also review a sample of recent rent reasonableness determinations to ensure corrective actions are fully implemented. Views of responsible officials: There is no disagreement with the audit finding.
Special Provisions: Rent Reasonableness Federal Agency: Department of Housing and Urban Development Federal Program Title: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Award Period: January 1, 2025 – December 31, 2025 Compliance Requirement Section: Special Provisions Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matters Recommendation: The agency should update its rent reasonableness procedures to ensure: • Rental comparison data is current and regularly refreshed; • Comparable non-assisted units are consistently used; and • Staff are trained on proper rent reasonableness documentation and review standards. The agency should also review a sample of recent rent reasonableness determinations to ensure corrective actions are fully implemented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has taken the following steps to correct the finding: • Updated and refreshed rent reasonableness software data to reflect current market rents. • Configured and are using the software to require selection of comparable non assisted units. • Revisee procedures to document software generated rent reasonableness results in tenant files. • Train staff on correct use of the rent reasonableness software and regulatory requirements. • Conduct supervisory reviews of software based determinations for compliance. Name of the contact person responsible for corrective action: Karen Young, Finance Director Planned completion date for correct action plan: The corrective action plan has already been implemented and will be corrected before December 31, 2026.
FAC accepted this audit on April 28, 2025 — management decision was due October 28, 2025.
FAC accepted this audit on May 6, 2024 — management decision was due November 6, 2024.
It was noted that the HRA did not complete the required re-inspections. Context: During testing, it was noted that only 5 of the 15 required re-inspections were completed during the year. Cause: Oversight by management. Possible Effect: Potential that the HRA is not in compliance with the requirements on the timeliness of properties meeting re-inspections.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Housing and Urban Development Federal Program Title: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Award Period: January 1, 2023 – December 31, 2023 Compliance Requirement Section: Special Provisions Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria: The HRA is required to conduct quality control re-inspections and prepare a unit inspection report. Condition: It was noted that the HRA did not complete the required re-inspections. Context: During testing, it was noted that only 5 of the 15 required re-inspections were completed during the year. Cause: Oversight by management. Possible Effect: Potential that the HRA is not in compliance with the requirements on the timeliness of properties meeting re-inspections.
Federal Agency: Department of Housing and Urban Development Federal Program Title: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Award Period: January 1, 2023 – December 31, 2023 Compliance Requirement Section: Special Provisions Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: We recommend that the HRA keep a list of properties that have inspections and complete the required re-inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will ensure the necessary re-inspections are completed.
FAC accepted this audit on May 23, 2023 — management decision was due November 23, 2023.
FAC accepted this audit on April 19, 2022 — management decision was due October 19, 2022.
FAC accepted this audit on April 20, 2021 — management decision was due October 20, 2021.
FAC accepted this audit on April 26, 2020 — management decision was due October 26, 2020.
FAC accepted this audit on May 5, 2019 — management decision was due November 5, 2019.
FAC accepted this audit on April 15, 2018 — management decision was due October 15, 2018.
FAC accepted this audit on May 22, 2017 — management decision was due November 22, 2017.
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