EIN: 410982562
UEI: J1GAX7SNKGP2
Audited by: BRADY MARTZ & ASSOCIATES, P.C.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 16, 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 July 16, 2023 (1145 days ago).
What is a management decision? →FAC accepted this audit on October 12, 2020 — management decision was due April 12, 2021.
FAC accepted this audit on January 21, 2020 — management decision was due July 21, 2020.
2019-003 Section 8 Housing Choice Vouchers 14.871 ? Rent Reasonableness Criteria or Specific Requirement ? The Authority must maintain records to document the basis for the determination that rent to the owner is reasonable rent. Condition ? The Authority is required to document rent reasonableness at the time of initial leasing, before any increase in rent to owner and at the HAP contract anniversary if there is a five percent decrease in the published fair market rent in effect 60 days before the HAP contract anniversary. Cause ? Upon change in rent during the term of the HAP contracts, the tenant files did not contain forms comparing the rent of like-kind units. The checklists for 3 files were also not fully completed. Questioned Costs ? Undeterminable Context ? We tested compliance with the Authority?s rent reasonableness forms in 11 tenants and found that 2 tenants did not have a rent reasonableness form for an increase in rent. The rent was deemed reasonable by the Authority once noted by the auditors. Effect ? HAP payments could have been paid to a tenant where rent was not considered reasonable. Recommendation ? We recommend that the Authority establishes internal tenant file review procedures. Repeat Finding ? No Views of Responsible Officials ? The Authority staff became aware of this requirement at an April 2019 training and instituted the requirement on all rent increases at that time for all files going forward. In addition, staff have instituted use of a file checklist to ensure all files contain the required documentation on a consistent basis.
Show full finding ▾Hide full finding ▴2019-003 Section 8 Housing Choice Vouchers 14.871 ? Rent Reasonableness Criteria or Specific Requirement ? The Authority must maintain records to document the basis for the determination that rent to the owner is reasonable rent. Condition ? The Authority is required to document rent reasonableness at the time of initial leasing, before any increase in rent to owner and at the HAP contract anniversary if there is a five percent decrease in the published fair market rent in effect 60 days before the HAP contract anniversary. Cause ? Upon change in rent during the term of the HAP contracts, the tenant files did not contain forms comparing the rent of like-kind units. The checklists for 3 files were also not fully completed. Questioned Costs ? Undeterminable Context ? We tested compliance with the Authority?s rent reasonableness forms in 11 tenants and found that 2 tenants did not have a rent reasonableness form for an increase in rent. The rent was deemed reasonable by the Authority once noted by the auditors. Effect ? HAP payments could have been paid to a tenant where rent was not considered reasonable. Recommendation ? We recommend that the Authority establishes internal tenant file review procedures. Repeat Finding ? No Views of Responsible Officials ? The Authority staff became aware of this requirement at an April 2019 training and instituted the requirement on all rent increases at that time for all files going forward. In addition, staff have instituted use of a file checklist to ensure all files contain the required documentation on a consistent basis.
Contact Person Kurt Keena, Executive Director Corrective Action Plan The Authority staff became aware of this requirement at an April 2019 training and instituted the requirement on all rent increases at that time for all files going forward. In addition, staff have instituted use of a file checklist to ensure all files contain the required documentation on a consistent basis. Planned Completion Date for CAP Immediately
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