EIN: 411677709
UEI: W3KYWU3JALJ1
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 22, 2022. 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 August 22, 2022, which was (1459 days ago).
What is a management decision? →Finding Number: 2020-002 Prior Year Finding Number: 2019-002 Repeat Finding Since: 2016 Moving to Work ? Citizenship Eligibility & Reporting Program: U.S. Department of Housing and Urban Development?s (HUD) Moving to Work Demonstration Program (CFDA No. 14.881) and COVID-19 ? Moving to Work Demonstration Program (CFDA No. 14.881) Award # Year Award # Year MN002-00000120D 2020 MN00200000120DC 2020 MN002-00000220D 2020 MN00200000220DC 2020 MN002-00000320D 2020 MN00200000320DC 2020 MN002-00000420D 2020 MN00200000420DC 2020 MN002-00000520D 2020 MN00200000520DC 2020 MN002-00000620D 2020 MN00200000620DC 2020 MN002-00000720D 2020 MN00200000720DC 2020 MN002-00000820D 2020 MN00200000820DC 2020 MN002-00000920D 2020 MN00200000920DC 2020 MN002-00001320D 2020 MN00200001320DC 2020 Pass-Through Agency: None. Criteria: Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: A sample of 25 Moving to Work ? Public Housing participant case files were reviewed. Ten files had inconsistencies between the HUD Form 50058, Family Report, and the Status 214 Citizenship form. Questioned Costs: None. Context: Emphasis Elite is the system used by the MPHA to calculate tenant rent and eligibility for the Public Housing program participants and prepare the HUD Form 50058, Family Report. Proper input of information into the system based on accurate documentation is an important function to ensure the accurate and proper eligibility determination. Title 24 U.S. Code of Federal Regulations ? 5.508 states that eligibility for assistance or continued assistance under a Section 214 covered program is contingent upon a family?s submission of citizenship status documents to the responsible entity. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: The improper input of information into Emphasis Elite increases the risk that a program participant will receive benefits when they are not eligible. Inconsistent information as a result has been reported to HUD. However, none of these inconsistencies impacted a participant?s eligibility to participate in the program. Cause: Personnel entering case information into Emphasis Elite did not ensure all information was input correctly or that all necessary documentation was consistent to support the HUD Form 50058, Family Report. Recommendation: We recommend the MPHA implement additional procedures to provide reasonable assurance that all necessary documentation to support eligibility status exist and are properly input into Emphasis Elite. View of Responsible Official: Concur
Finding Number: 2020-002 Finding Title: Moving to Work ? Citizenship Eligibility & Reporting Program: U.S. Department of Housing and Urban Development?s (HUD) Moving to Work Demonstration Program (CFDA No. 14.881) Name of Contact Person Responsible for Corrective Action: Mary Boler, Director of Operations Kim Hamilton, Manager of Leasing, Occupancy and Compliance Corrective Action Planned: Because MPHA is a Moving to Work Agency with an initiative to do scheduled reexaminations every three years, staff will not have reviewed all files and made corrections until 2023. The inconsistencies identified in this years? audit are from files that have not had a reexamination since the corrective action was implemented. However, staff have been trained to review the HUD 214 form and to verify that the self-declaration matches the computer system as statuses change. Anticipated Completion Date: December 2023
2019-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2020. 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 March 29, 2021, which was (1970 days ago).
What is a management decision? →Finding Number: 2019-002 Prior Year Finding Number: 2016-002 Repeat Finding Since: 2016 Moving to Work ? Activities Allowed and Unallowed, Allowable Costs/Cost Principles, Eligibility, and Reporting Program: U.S. Department of Housing and Urban Development?s (HUD) Moving to Work Demonstration Program (CFDA No. 14.881) Award # Year Award # Year MN002AF0130 2019 MN002AFR319 2019 MN002VOW076 2019 MN002VOW082 2019 MN002VOW077 2019 MN002-00000119D 2019 MN002AF0131 2019 MN002-00000219D 2019 MN002VOW078 2019 MN002-00000319D 2019 MN002AF0132 2019 MN002-00000419D 2019 MN002VOW079 2019 MN002-00000519D 2019 MN002AF0133 2019 MN002-00000619D 2019 MN002VOW080 2019 MN002-00000719D 2019 MN002AF0134 2019 MN002-00000819D 2019 MN002VOW081 2019 MN002-00000919D 2019 MN002AF0135 2019 MN002-00001319D 2019 Pass-Through Agency: None. Criteria: Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: A sample of 40 case files were reviewed, and the following issues were identified: The following items related to Moving to Work ? Section 8 participants: ? For one file reviewed, payment was made from the Moving to Work funds, but the basis for the assistance calculation related to FUP/VASH and should have been paid from those funds. This resulted in the individual being incorrectly reported in the HUD Form 50058, Family Report. ? Two files had inconsistencies between the HUD Form 50058, Family Report, and the Status 214 Citizenship form. ? Two files were missing documentation of a completed criminal background check. All adults listed on the voucher must have had a criminal background check performed to determine whether any household member is a subject to a lifetime sex offender registration requirement. The following items related to Moving to Work ? Public Housing participants: ? Four files were missing one or more signed Declaration of Debts Owed Forms, which is required for every family member over age 18. ? Four files had inconsistencies between the HUD Form 50058, Family Report, and the Status 214 Citizenship form. Questioned Costs: None. Context: Visual Homes is the system used by the MPHA to calculate the monthly Housing Assistance Payment for the Section 8 program participants. Emphasis Elite is the system used by the MPHA to calculate tenant rent for the Public Housing program participants. Proper input of information into the systems is an important function to ensure the accurate and proper eligibility determination and calculations of Housing Assistance Payments and tenant rent payments. Quality control reviews and peer clerical audits are performed on a monthly basis to monitor compliance with grant requirements. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: The improper input of information into Visual Homes or Emphasis Elite increases the risk that a program participant will receive benefits when they are not eligible or an eligible participant will receive an incorrect level of benefits. Inaccurate information as a result could be reported to HUD. Cause: Personnel entering case information into Visual Homes or Emphasis Elite did not ensure all required information was input correctly or that all necessary documentation was complete and consistent. Recommendation: We recommend the MPHA implement additional procedures to provide reasonable assurance that all necessary documentation to support eligibility calculations exist and are properly input into Visual Homes or Emphasis Elite. View of Responsible Official: Acknowledged
Finding Number: 2019-002 Finding Title: Moving to Work ? Activities Allowed and Unallowed, Allowable Costs/Cost Principles, Eligibility, and Reporting Program: U.S. Department of Housing and Urban Development?s (HUD) Moving to Work Demonstration Program (CFDA No. 14.881) Name of Contact Person Responsible for Corrective Action: Brandon Crow, Assistant Director of HCV Mary Boler, Director of Operations Kim Hamilton, Manager of Leasing, Occupancy and Compliance Corrective Action Planned: MPHA will add additional management in the HCV department and restructure job functions to provide additional oversight to the clerical and quality control audit processes. This is the primary mechanism for monitoring and preventing file documentation issues and inconsistencies between HUD Form 50058, Family Report, and file material. Management will increase staff training on key functions of data entry accuracy, self-audits, and thorough and complete audits of assigned colleague clerical file material. The public housing Declaration of Debts Owed form was revised to include signatures for all adults in the household. Additional staff training has and will be provided to highlight this requirement and for awareness around verifying that the HUD forms match the entry into the program software system as statuses change. Anticipated Completion Date: Complete management addition in the HCV Department by September 30, 2020. Restructure of management job functions by November 30, 2020. Staff training is ongoing. The Declaration of Debts Owed form has been revised. Complete public housing staff training by October 12, 2020.
2018-002
Finding Number: 2019-003 Prior Year Finding Number: N/A Repeat Finding Since: N/A Moving to Work ? 60002 Reporting Program: U.S. Department of Housing and Urban Development?s (HUD) Moving to Work Demonstration Program (CFDA No. 14.881) Award # Year Award # Year MN002-00000119D 2019 MN002-00000819D 2019 MN002-00000219D 2019 MN002-00000919D 2019 MN002-00000319D 2019 MN002-00001319D 2019 MN002-00000419D 2019 MN46P002501-17 2017 MN002-00000519D 2019 MN46P002501-18 2018 MN002-00000619D 2019 MN46P002501-19 2019 MN002-00000719D 2019 Pass-Through Agency: None. Criteria: The grantee is required to submit a HUD 60002, Section 3 Summary Report, which summarizes the Section 3 hiring and contracting efforts for each calendar year (24 CFR sections 135.3(a)(1) and 135.90). Information on the HUD 60002 Report should agree with supporting documentation. Condition: The following issues were identified and subsequently corrected on the HUD 60002 Report: ? Two Section 3 businesses with contract totals of $75,355 were not included in the total dollar amount of all contracts awarded to Section 3 businesses. ? The amounts used for four construction contractors were estimates for indefinite quantities/deliveries contracts. This caused the total dollar amount of all construction contracts awarded on the project to be overstated by $269,862 and the total dollar amount of all non-construction contracts awarded on the project to be understated by $269,862. ? The incorrect total dollar amount of all contracts awarded on the project was utilized resulting in the calculation of the total dollar amount of all non-construction contracts awarded on the project to be understated by $5,388,659. Questioned Costs: None. Context: The inaccuracies on the HUD 60002 Report did not affect MPHA's compliance with the Section 3 requirements. The issues identified were subsequently corrected and the HUD 60002 Report was resubmitted. Effect: Noncompliance with Uniform Guidance reporting requirements for the HUD 60002 Report. Cause: Human Error. Recommendation: We recommend that HUD 60002 Report information be verified with appropriate source documentation and thoroughly reviewed by an individual other than the preparer prior to submission to HUD. View of Responsible Official: Concur
Finding Number: 2019-003 Finding Title: Moving to Work ? 60002 Reporting Program: U.S. Department of Housing and Urban Development?s (HUD) Moving to Work Demonstration Program (CFDA No. 14.881) Name of Contact Person Responsible for Corrective Action: Jake Gateman, Assistant Director of Procurement Corrective Action Planned: While source data is exported into a PDF which does not provide a detailed breakdown on overall Agency spending for the specified period, for future reports, staff will convert the report into excel which will allow for the correct data use in HUD Form 60002 through the ability to sort and sub-total dollar amounts and contracts awarded. In addition, a second staff member, separate from the preparer will review the report and verify its accuracy against source documents. Anticipated Completion Date: Complete and ongoing for future reports
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 24, 2019. 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 March 24, 2020, which was (2340 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2015-002
GSA_MIGRATION
GSA_MIGRATION
2016-002
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 19, 2018. 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 March 19, 2019, which was (2711 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2015-002
GSA_MIGRATION
GSA_MIGRATION
2016-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 25, 2017. 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 March 25, 2018, which was (3070 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2015-001
GSA_MIGRATION
GSA_MIGRATION
2015-002
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.
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