EIN: 411484588
UEI: R666JM6F61G3
Audited by: BRADY MARTZ, PLLC
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 June 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 December 23, 2026 (117 days from today).
What is a management decision? →2025-001 Eligibility Federal Program U.S. Department of Agriculture AL #10.415 – Significant Deficiency Grant Award No. Rural Rental Housing Loans Federal Award Year 2025 Criteria As a condition of funding, the SEMMCHRA must provide accurate information and documentation to verify income eligibility (2 CFR section 200.208). Condition During review of tenant files, we noted one instance in which the SEMMCHRA did not use the correct income amount in their calculation to determine a tenant’s eligibility for assistance. Questioned Costs None Context We tested a sample of 14 of the Authority’s 131 tenant files and found that an improper calculation was performed in one tenant file. Effect Tenants who do not meet eligibility requirements may receive assistance. Cause Lack of appropriate review of tenant income calculations. Repeat Finding Not a repeat finding. Recommendation We recommend the SEMMCHRA reviews its internal control procedures to ensure a quality control review is performed to verify all required documentation and calculations are maintained in the tenant files. Views of Responsible Officials Management recognizes the deficiency and plans to implement the auditor’s recommendation.
Show full finding ▾Hide full finding ▴2025-001 Eligibility Federal Program U.S. Department of Agriculture AL #10.415 – Significant Deficiency Grant Award No. Rural Rental Housing Loans Federal Award Year 2025 Criteria As a condition of funding, the SEMMCHRA must provide accurate information and documentation to verify income eligibility (2 CFR section 200.208). Condition During review of tenant files, we noted one instance in which the SEMMCHRA did not use the correct income amount in their calculation to determine a tenant’s eligibility for assistance. Questioned Costs None Context We tested a sample of 14 of the Authority’s 131 tenant files and found that an improper calculation was performed in one tenant file. Effect Tenants who do not meet eligibility requirements may receive assistance. Cause Lack of appropriate review of tenant income calculations. Repeat Finding Not a repeat finding. Recommendation We recommend the SEMMCHRA reviews its internal control procedures to ensure a quality control review is performed to verify all required documentation and calculations are maintained in the tenant files. Views of Responsible Officials Management recognizes the deficiency and plans to implement the auditor’s recommendation.
Contact Person Patricia Heraty, Accountant Corrective Action Plan Management plans to review its internal control procedures to ensure a quality control review is performed to verify all required documentation and calculations are maintained in the tenant files. Planned Completion Date for CAP Immediately.
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