EIN: 421057792
UEI: E6KGNUF1AKS5
Audited by: Denman CPA LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 26, 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 November 26, 2026 (78 days from today).
What is a management decision? →Criteria Segregation of duties should be in place to ensure appropriate checks and balances and to mitigate incompatible duties being performed by one individual over key financial and compliance functions. Condition The Authority does not maintain sufficient segregation of duties to prevent one individual from having control over each of the following areas. Cash receipts – detailed recordkeeping, custody, reconciling, and posting to the general ledger. Disbursements – check preparation including payroll, and posting to and maintaining the general ledger. Federal compliance requirements – eligibility determinations, special tests and provisions, and reporting. Cause The Authority does not have sufficient staffing to ensure multiple individuals are involved in all significant accounting controls and transaction cycles Effect One individual may have complete control over certain transactions and compliance determinations without adequate checks and balances or reviews being implemented Recommendations Resolving the deficiency may require the Authority to hire additional personnel necessary to adequately separate accounting responsibilities. This solution may result in a substantial increase in operating costs. The other action would be to accept that by definition there is a significant deficiency in internal control and the cost of eliminating that deficiency may exceed the benefit. Response and Corrective Action Plan The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Authority has determined that the cost of eliminating the deficiency would exceed its benefit. Conclusion Response accepted.
Show full finding ▾Hide full finding ▴Criteria Segregation of duties should be in place to ensure appropriate checks and balances and to mitigate incompatible duties being performed by one individual over key financial and compliance functions. Condition The Authority does not maintain sufficient segregation of duties to prevent one individual from having control over each of the following areas. Cash receipts – detailed recordkeeping, custody, reconciling, and posting to the general ledger. Disbursements – check preparation including payroll, and posting to and maintaining the general ledger. Federal compliance requirements – eligibility determinations, special tests and provisions, and reporting. Cause The Authority does not have sufficient staffing to ensure multiple individuals are involved in all significant accounting controls and transaction cycles Effect One individual may have complete control over certain transactions and compliance determinations without adequate checks and balances or reviews being implemented Recommendations Resolving the deficiency may require the Authority to hire additional personnel necessary to adequately separate accounting responsibilities. This solution may result in a substantial increase in operating costs. The other action would be to accept that by definition there is a significant deficiency in internal control and the cost of eliminating that deficiency may exceed the benefit. Response and Corrective Action Plan The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Authority has determined that the cost of eliminating the deficiency would exceed its benefit. Conclusion Response accepted.
The corrective action plan was documented in our response to the auditor's comment. See the Schedule of Findings and Questioned costs.
2024-002
Criteria Procedures over the disbursement cycle should include processes to ensure all invoices are confirmed for validity and that invoice constitutes a verified outstanding obligation of the Authority prior to payment. Condition During the course of our audit procedures, we identified one instance in which an invoice was invoice in question was not identified by either staff or the vendor as being a duplicated payment. Cause The vendor appears to have submitted two invoices to the Authority in error. The Authority paid both invoices without validating they constituted genuine obligations of the Authority. Effect The Authority overpaid the vendor for services provided. A credit was not applied to the Authority's account until identified during our audit procedures. Recommendations Procedures should be implemented to verify that all invoices represent genuine obligations of the Authority prior to payment Response and Corrective Action Plan The Authority acknowledges the duplicate payment identified during the audit. The duplicate payment resulted from the vendor issuing the same invoice twice as part of a transition in their billing process. Both invoices appeared valid at the time of payment and were processed accordingly. Upon notification during the audit, the Authority promptly contacted the vendor, and the overpayment was fully refunded. The vendor has confirmed that the billing issue has been corrected and that updates have been made to their billing process to prevent similar occurrences. The vendor also indicated that similar billing issues had impacted other clients during this transition period. To strengthen internal controls, the Authority will implement an additional review step within the process to identify potential duplicate invoices prior to payment. This will include verifying invoice numbers, amounts, and service periods against previously processed invoices. The Authority believes this additional step will further reduce the risk of duplicate payments in the future. Conclusion Response accepted. INSTANCES OF NONCOMPLIANCE No matters were noted.
Show full finding ▾Hide full finding ▴Criteria Procedures over the disbursement cycle should include processes to ensure all invoices are confirmed for validity and that invoice constitutes a verified outstanding obligation of the Authority prior to payment. Condition During the course of our audit procedures, we identified one instance in which an invoice was invoice in question was not identified by either staff or the vendor as being a duplicated payment. Cause The vendor appears to have submitted two invoices to the Authority in error. The Authority paid both invoices without validating they constituted genuine obligations of the Authority. Effect The Authority overpaid the vendor for services provided. A credit was not applied to the Authority's account until identified during our audit procedures. Recommendations Procedures should be implemented to verify that all invoices represent genuine obligations of the Authority prior to payment Response and Corrective Action Plan The Authority acknowledges the duplicate payment identified during the audit. The duplicate payment resulted from the vendor issuing the same invoice twice as part of a transition in their billing process. Both invoices appeared valid at the time of payment and were processed accordingly. Upon notification during the audit, the Authority promptly contacted the vendor, and the overpayment was fully refunded. The vendor has confirmed that the billing issue has been corrected and that updates have been made to their billing process to prevent similar occurrences. The vendor also indicated that similar billing issues had impacted other clients during this transition period. To strengthen internal controls, the Authority will implement an additional review step within the process to identify potential duplicate invoices prior to payment. This will include verifying invoice numbers, amounts, and service periods against previously processed invoices. The Authority believes this additional step will further reduce the risk of duplicate payments in the future. Conclusion Response accepted. INSTANCES OF NONCOMPLIANCE No matters were noted.
The corrective action plan was documented in our response to the auditor's comment. See the Schedule of Findings and Questioned costs.
FAC accepted this audit on May 20, 2025 — management decision was due November 20, 2025.
Criteria Segregation of duties should be in place to ensure appropriate checks and balances and to mitigate incompatible duties being performed by one individual over key financial and compliance functions. Condition The Authority does not maintain sufficient segregation of duties to prevent one individual from having control over each of the following areas. 1) Cash receipts – detailed recordkeeping, custody, reconciling, and posting to the general ledger. 2) Disbursements – check preparation including payroll, and posting to and maintaining the general ledger. 3) Federal compliance requirements – eligibility determinations, special tests and provisions, and reporting. Cause The Authority does not have sufficient staffing to ensure multiple individuals are involved in all significant accounting controls and transaction cycles. Effect One individual may have complete control over certain transactions and compliance determinations without adequate checks and balances or reviews being implemented. Recommendations Resolving the deficiency may require the Authority to hire additional personnel necessary to adequately separate accounting responsibilities. This solution may result in a substantial increase in operating costs. The other action would be to accept that by definition there is a significant deficiency in internal control and the cost of eliminating that deficiency may exceed the benefit.
Show full finding ▾Hide full finding ▴Criteria Segregation of duties should be in place to ensure appropriate checks and balances and to mitigate incompatible duties being performed by one individual over key financial and compliance functions. Condition The Authority does not maintain sufficient segregation of duties to prevent one individual from having control over each of the following areas. 1) Cash receipts – detailed recordkeeping, custody, reconciling, and posting to the general ledger. 2) Disbursements – check preparation including payroll, and posting to and maintaining the general ledger. 3) Federal compliance requirements – eligibility determinations, special tests and provisions, and reporting. Cause The Authority does not have sufficient staffing to ensure multiple individuals are involved in all significant accounting controls and transaction cycles. Effect One individual may have complete control over certain transactions and compliance determinations without adequate checks and balances or reviews being implemented. Recommendations Resolving the deficiency may require the Authority to hire additional personnel necessary to adequately separate accounting responsibilities. This solution may result in a substantial increase in operating costs. The other action would be to accept that by definition there is a significant deficiency in internal control and the cost of eliminating that deficiency may exceed the benefit.
The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Authority has determined that the cost of eliminating the deficiency would exceed its benefit.
2023-002
FAC accepted this audit on May 21, 2024 — management decision was due November 21, 2024.
Criteria Segregation of duties should be in place to ensure appropriate checks and balances and to mitigate incompatible duties being performed by one individual over key financial and compliance functions. Condition The Authority does not maintain sufficient segregation of duties to prevent one individual from having control over each of the following areas. 1) Cash receipts – detailed recordkeeping, custody, reconciling, and posting to the general ledger. 2) Disbursements – check preparation including payroll, and posting to and maintaining the general ledger. 3) Federal compliance requirements – eligibility determinations, special tests and provisions, and reporting. Cause The Authority does not have sufficient staffing to ensure multiple individuals are involved in all significant accounting controls and transaction cycles. Effect One individual may have complete control over certain transactions and compliance determinations without adequate checks and balances or reviews being implemented. Recommendations Resolving the deficiency may require the Authority to hire additional personnel necessary to adequately separate accounting responsibilities. This solution may result in a substantial increase in operating costs. The other action would be to accept that by definition there is a significant deficiency in internal control and the cost of eliminating that deficiency may exceed the benefit.
Show full finding ▾Hide full finding ▴Criteria Segregation of duties should be in place to ensure appropriate checks and balances and to mitigate incompatible duties being performed by one individual over key financial and compliance functions. Condition The Authority does not maintain sufficient segregation of duties to prevent one individual from having control over each of the following areas. 1) Cash receipts – detailed recordkeeping, custody, reconciling, and posting to the general ledger. 2) Disbursements – check preparation including payroll, and posting to and maintaining the general ledger. 3) Federal compliance requirements – eligibility determinations, special tests and provisions, and reporting. Cause The Authority does not have sufficient staffing to ensure multiple individuals are involved in all significant accounting controls and transaction cycles. Effect One individual may have complete control over certain transactions and compliance determinations without adequate checks and balances or reviews being implemented. Recommendations Resolving the deficiency may require the Authority to hire additional personnel necessary to adequately separate accounting responsibilities. This solution may result in a substantial increase in operating costs. The other action would be to accept that by definition there is a significant deficiency in internal control and the cost of eliminating that deficiency may exceed the benefit.
Response and Corrective Action Plan The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Authority has determined that the cost of eliminating the deficiency would exceed its benefit.
2022-002
FAC accepted this audit on June 22, 2023 — management decision was due December 22, 2023.
Criteria Segregation of duties should be in place to ensure appropriate checks and balances and to mitigate incompatible duties being performed by one individual over key financial and compliance functions. Condition The Authority does not maintain sufficient segregation of duties to prevent one individual from having control over each of the following areas. 1) Cash receipts ? detailed record keeping, custody, reconciling, and posting to the general ledger. 2) Disbursements ? check preparation including payroll, and posting to and maintaining the general ledger. 3) Federal compliance requirements ? eligibility determinations, special tests and provisions, reporting. Cause The Authority does not have sufficient staffing to ensure multiple individuals are involved in all significant accounting controls and transaction cycles. Effect One individual may have complete control over certain transactions and compliance determinations without adequate checks and balances or reviews being implemented. Recommendations Resolving the deficiency may require the Authority to hire additional personnel necessary to adequately separate accounting responsibilities. This solution may result in a substantial increase in operating costs. The other action would be to accept that by definition there is a significant deficiency in internal control and the cost of eliminating that deficiency may exceed the benefit. Response and Corrective Action Plan The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Authority has determined that the cost of eliminating the deficiency would exceed its benefit.
Show full finding ▾Hide full finding ▴Criteria Segregation of duties should be in place to ensure appropriate checks and balances and to mitigate incompatible duties being performed by one individual over key financial and compliance functions. Condition The Authority does not maintain sufficient segregation of duties to prevent one individual from having control over each of the following areas. 1) Cash receipts ? detailed record keeping, custody, reconciling, and posting to the general ledger. 2) Disbursements ? check preparation including payroll, and posting to and maintaining the general ledger. 3) Federal compliance requirements ? eligibility determinations, special tests and provisions, reporting. Cause The Authority does not have sufficient staffing to ensure multiple individuals are involved in all significant accounting controls and transaction cycles. Effect One individual may have complete control over certain transactions and compliance determinations without adequate checks and balances or reviews being implemented. Recommendations Resolving the deficiency may require the Authority to hire additional personnel necessary to adequately separate accounting responsibilities. This solution may result in a substantial increase in operating costs. The other action would be to accept that by definition there is a significant deficiency in internal control and the cost of eliminating that deficiency may exceed the benefit. Response and Corrective Action Plan The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Authority has determined that the cost of eliminating the deficiency would exceed its benefit.
The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Authority has determined that the cost of eliminating the deficiency would exceed its benefit.
2021-001
FAC accepted this audit on June 28, 2022 — management decision was due December 28, 2022.
Criteria Segregation of duties should be in place to ensure appropriate checks and balances and to mitigate incompatible duties being performed by one individual over key financial and compliance functions. Condition The Authority does not maintain sufficient segregation of duties to prevent one individual from having control over each of the following areas. 1) Cash receipts ? detailed record keeping, custody, reconciling, and posting to the general ledger. 2) Disbursements ? check preparation including payroll, and posting to and maintaining the general ledger. 3) Federal compliance requirements ? eligibility determinations, special tests and provisions, reporting. Cause The Authority does not have sufficient staffing to ensure multiple individuals are involved in all significant accounting controls and transaction cycles. Effect One individual may have complete control over certain transactions and compliance determinations without adequate checks and balances or reviews being implemented. Recommendations Resolving the deficiency may require the Authority to hire additional personnel necessary to adequately separate accounting responsibilities. This solution may result in a substantial increase in operating costs. The other action would be to accept that by definition there is a significant deficiency in internal control and the cost of eliminating that deficiency may exceed the benefit.
Show full finding ▾Hide full finding ▴Criteria Segregation of duties should be in place to ensure appropriate checks and balances and to mitigate incompatible duties being performed by one individual over key financial and compliance functions. Condition The Authority does not maintain sufficient segregation of duties to prevent one individual from having control over each of the following areas. 1) Cash receipts ? detailed record keeping, custody, reconciling, and posting to the general ledger. 2) Disbursements ? check preparation including payroll, and posting to and maintaining the general ledger. 3) Federal compliance requirements ? eligibility determinations, special tests and provisions, reporting. Cause The Authority does not have sufficient staffing to ensure multiple individuals are involved in all significant accounting controls and transaction cycles. Effect One individual may have complete control over certain transactions and compliance determinations without adequate checks and balances or reviews being implemented. Recommendations Resolving the deficiency may require the Authority to hire additional personnel necessary to adequately separate accounting responsibilities. This solution may result in a substantial increase in operating costs. The other action would be to accept that by definition there is a significant deficiency in internal control and the cost of eliminating that deficiency may exceed the benefit.
The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Authority has determined that the cost of eliminating the deficiency would exceed its benefit.
2020-002
FAC accepted this audit on June 24, 2021 — management decision was due December 24, 2021.
Criteria Segregation of duties should be in place to ensure appropriate checks and balances and to mitigate incompatible duties being performed by one individual over key financial and compliance functions. Condition The Authority does not maintain sufficient segregation of duties to prevent one individual from having control over each of the following areas. 1) Cash receipts ? detailed record keeping, custody, reconciling, and posting to the general ledger. 2) Disbursements ? check preparation including payroll, and posting to and maintaining the general ledger. 3) Federal compliance requirements ? eligibility determinations, special tests and provisions, reporting. Cause The Authority does not have sufficient staffing to ensure multiple individuals are involved in all significant accounting controls and transaction cycles. Effect One individual may have complete control over certain transactions and compliance determinations without adequate checks and balances or reviews being implemented. Recommendations Resolving the deficiency may require the Authority to hire additional personnel necessary to adequately separate accounting responsibilities. This solution may result in a substantial increase in operating costs. The other action would be to accept that by definition there is a significant deficiency in internal control and the cost of eliminating that deficiency may exceed the benefit.
Show full finding ▾Hide full finding ▴Criteria Segregation of duties should be in place to ensure appropriate checks and balances and to mitigate incompatible duties being performed by one individual over key financial and compliance functions. Condition The Authority does not maintain sufficient segregation of duties to prevent one individual from having control over each of the following areas. 1) Cash receipts ? detailed record keeping, custody, reconciling, and posting to the general ledger. 2) Disbursements ? check preparation including payroll, and posting to and maintaining the general ledger. 3) Federal compliance requirements ? eligibility determinations, special tests and provisions, reporting. Cause The Authority does not have sufficient staffing to ensure multiple individuals are involved in all significant accounting controls and transaction cycles. Effect One individual may have complete control over certain transactions and compliance determinations without adequate checks and balances or reviews being implemented. Recommendations Resolving the deficiency may require the Authority to hire additional personnel necessary to adequately separate accounting responsibilities. This solution may result in a substantial increase in operating costs. The other action would be to accept that by definition there is a significant deficiency in internal control and the cost of eliminating that deficiency may exceed the benefit.
The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Authority has determined that the cost of eliminating the deficiency would exceed its benefit.
2019-002
Criteria The U.S. Department of Housing and Urban Development requires timely and accurate submittal of unaudited annual financial information through its REAC reporting system. Condition The fiscal year 2020 unaudited FASS-PH financial report submitted by the Authority did not correctly report funds received through the CARES Act, resulting in revenues being overstated by approximately $50,000 and the unaudited submittal being rejected by HUD. The rejected submittal was not timely corrected by staff. Cause The Authority has not formalized a quality control review process to identify discrepancies in HUD reporting. Effect Reporting discrepancies may result in inaccurate financial data being submitted to HUD. Recommendations The Authority should establish quality control review procedures over its HUD reporting.
Show full finding ▾Hide full finding ▴Criteria The U.S. Department of Housing and Urban Development requires timely and accurate submittal of unaudited annual financial information through its REAC reporting system. Condition The fiscal year 2020 unaudited FASS-PH financial report submitted by the Authority did not correctly report funds received through the CARES Act, resulting in revenues being overstated by approximately $50,000 and the unaudited submittal being rejected by HUD. The rejected submittal was not timely corrected by staff. Cause The Authority has not formalized a quality control review process to identify discrepancies in HUD reporting. Effect Reporting discrepancies may result in inaccurate financial data being submitted to HUD. Recommendations The Authority should establish quality control review procedures over its HUD reporting.
The Authority will establish additional review procedures prior to the submittal of HUD required reports.
FAC accepted this audit on June 29, 2020 — management decision was due December 29, 2020.
The Authority does not maintain sufficient segregation of duties to prevent one individual from having control over each of the following areas: 1) Cash receipts ? detailed record keeping, custody reconciling, and posting to the general ledger. 2) Disbursements ? check preparation including payroll, and posting to and maintaining the general ledger. 3) Federal compliance requirements ? eligibility determinations, special tests and provisions, reporting. Cause: The Authority does not have sufficient staffing to ensure multiple individuals are involved in all significant accounting controls and transaction cycles. Effect: One individual may have complete control over certain transactions and compliance determinations without adequate checks and balances or reviews being implemented. Recommendation: Resolving the deficiency may require the Authority to hire additional personnel necessary to adequately separate accounting responsibilities. This solution may result in a substantial increase in operating costs. The other action would be to accept that by definition there is a significant deficiency in internal control and the cost of eliminating that deficiency may exceed the benefit.
Show full finding ▾Hide full finding ▴SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS INTERNAL CONTROL DEFICIENCIES U.S. Department of Housing and Urban Development CFDA #14.871 ? Section 8 Housing Choice Voucher Program 2019-002 Segregation of Duties Prior Year Finding Number: 2018-004 Criteria: Segregation of duties should be in place to ensure appropriate checks and balances and to mitigate incompatible duties being performed by one individual over key financial and compliance functions. Condition: The Authority does not maintain sufficient segregation of duties to prevent one individual from having control over each of the following areas: 1) Cash receipts ? detailed record keeping, custody reconciling, and posting to the general ledger. 2) Disbursements ? check preparation including payroll, and posting to and maintaining the general ledger. 3) Federal compliance requirements ? eligibility determinations, special tests and provisions, reporting. Cause: The Authority does not have sufficient staffing to ensure multiple individuals are involved in all significant accounting controls and transaction cycles. Effect: One individual may have complete control over certain transactions and compliance determinations without adequate checks and balances or reviews being implemented. Recommendation: Resolving the deficiency may require the Authority to hire additional personnel necessary to adequately separate accounting responsibilities. This solution may result in a substantial increase in operating costs. The other action would be to accept that by definition there is a significant deficiency in internal control and the cost of eliminating that deficiency may exceed the benefit.
The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Authority has determined that the cost of eliminating this deficiency would exceed its benefit.
2018-004
FAC accepted this audit on June 26, 2019 — management decision was due December 26, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
GSA_MIGRATION
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GSA_MIGRATION
2017-004
FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on December 7, 2017 — management decision was due June 7, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-003
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