EIN: 430314186
UEI: NNJUR1Q5MXH5
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 11, 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 11, 2026 (78 days from today).
What is a management decision? →The Commission has a process in place for employees to track hours worked to federal and non federal programs but payroll allocations are made based on budgets expectations, not actual, and review is not occurring to determine if allocations need to be updated throughout the year. Cause: The Commission experienced significant turnover in staff in 2024 and 2025 so that review process is not in place throughout the year. Effect: Errors in reporting could occur that would not be detected on a timely basis by the Commission. Questioned Costs: None Repeat Finding from Prior Year(s): No. Recommendation: With the turnover in staffing, we realize the new staff were not aware of the controls system that needed to be in place. We recommend a control process be in place to review actual time spent on federal programs be compared to budgeted allocations and adjustments be made to reflect actual time spent on those programs. Views of Responsible Officials: Management agrees with finding.
Show full finding ▾Hide full finding ▴2025-003 Section 8 Housing Choice Voucher Cluster Federal Financial Assistance Listing 14.879 Mainstream Voucher Program Federal Financial Assistance Listing 14.871 Section 8 Housing Choice Voucher Program Allowable Costs/Activities Allowed and Unallowed Significant Deficiency in Internal Control over Compliance Criteria: Uniform Guidance requires that documentation be maintained to support allocations of payroll across federal programs and allocations of expenses be supported by actual expenditures, not budgeted expenditures. Condition: The Commission has a process in place for employees to track hours worked to federal and non federal programs but payroll allocations are made based on budgets expectations, not actual, and review is not occurring to determine if allocations need to be updated throughout the year. Cause: The Commission experienced significant turnover in staff in 2024 and 2025 so that review process is not in place throughout the year. Effect: Errors in reporting could occur that would not be detected on a timely basis by the Commission. Questioned Costs: None Repeat Finding from Prior Year(s): No. Recommendation: With the turnover in staffing, we realize the new staff were not aware of the controls system that needed to be in place. We recommend a control process be in place to review actual time spent on federal programs be compared to budgeted allocations and adjustments be made to reflect actual time spent on those programs. Views of Responsible Officials: Management agrees with finding.
Finding 2025-003 Federal Agency Name – Department of Housing and Urban Development Assistance Listing Number – 14.871 & 14.879 Program Name – Housing Voucher Cluster Finding Summary: The Commission has a process in place for employees to track hours worked to federal and non-federal programs but payroll allocations are made based on budgets expectations, not actual, and review is not occurring to determine if allocations need to be updated throughout the Responsible Individuals: Brett Bill, Executive Director Corrective Action Plan: Processes will be updated to ensure that payroll allocations are being compared to allocations to ensure they are correctly allocated. Anticipated Completion Date: 5/1/2026
The Commission’s control in place for review of the tenant’s rent payment used for tenant files on annual reviews was not operating effectively. In seven of the 60 tenant files tested, the tenant’s payment amounts were calculated incorrectly. Five of the seven files with errors would have been de minimis errors which the compliance supplement notes as an error of less than $30 per month. Also, two tenants’ social security number documentation in the tenant files did not match Form 50058. Cause: The Commission experienced significant turnover in 2024 and 2025 which resulted in errors being made in the calculations. Effect: The reporting of an incorrect tenant rent payment could result in incorrect assistance being awarded. Incorrect social security numbers could result in the tenant receiving assistance under multiple locations. Questioned Costs: None Context/Sampling: A nonstatistical sample of 60 participants out of 612 participants were selected for eligibility testing. Repeat Finding from Prior Year(s): Yes, Finding 2024-004. Recommendation: With the turnover in staffing, we realize the potential for errors to occur. We recommend additional review being completed on files by a second person to ensure calculations are completed correctly. Views of Responsible Officials: Management agrees with finding.
Show full finding ▾Hide full finding ▴2025-004 Section 8 Housing Choice Voucher Cluster Federal Financial Assistance Listing 14.879 Mainstream Voucher Program Federal Financial Assistance Listing 14.871 Section 8 Housing Choice Voucher Program Eligibility Significant Deficiency in Internal Control over Compliance Criteria: As required by HUD guidelines, the Commission is required to calculate the tenant’s rent payment using documentation from third-party verification used to calculate payment of assistance and require specific information be maintained in tenant files. Condition: The Commission’s control in place for review of the tenant’s rent payment used for tenant files on annual reviews was not operating effectively. In seven of the 60 tenant files tested, the tenant’s payment amounts were calculated incorrectly. Five of the seven files with errors would have been de minimis errors which the compliance supplement notes as an error of less than $30 per month. Also, two tenants’ social security number documentation in the tenant files did not match Form 50058. Cause: The Commission experienced significant turnover in 2024 and 2025 which resulted in errors being made in the calculations. Effect: The reporting of an incorrect tenant rent payment could result in incorrect assistance being awarded. Incorrect social security numbers could result in the tenant receiving assistance under multiple locations. Questioned Costs: None Context/Sampling: A nonstatistical sample of 60 participants out of 612 participants were selected for eligibility testing. Repeat Finding from Prior Year(s): Yes, Finding 2024-004. Recommendation: With the turnover in staffing, we realize the potential for errors to occur. We recommend additional review being completed on files by a second person to ensure calculations are completed correctly. Views of Responsible Officials: Management agrees with finding.
Finding 2025-004 Federal Agency Name – Department of Housing and Urban Development Assistance Listing Number – 14.871 & 14.879 Program Name – Housing Voucher Cluster Finding Summary: The Commission’s control in place for review of the tenant’s rent payment used for tenant files on annual reviews was not operating effectively. In seven of the 60 tenant files tested, the tenant’s payment amounts were calculated incorrectly. Five of the seven files with errors would have been de minimis errors which the compliance supplement notes as an error of less than $30 per month. Also, two tenants’ social security number documentation in the tenant files did not match Form 50058. Responsible Individuals: Brett Bill, Executive Director Corrective Action Plan: The Commission has had recent turnover in the Section 8 Program. Additional training will be provided to new staff to ensure that they are aware of program requirements. Anticipated Completion Date: 5/1/2026
2024-004
FAC accepted this audit on October 14, 2025 — management decision was due April 14, 2026.
The Commission does not have a review process in place to review the VMS reporting on a monthly basis and the annual REAC unaudited submission. Cause: The Commission experienced significant turnover in staff in 2023 and 2024 so the review process was not being completed on the reporting. Effect: Errors in reporting could occur that would not be detected on a timely basis by the Commission. Questioned Costs: None Repeat Finding from Prior Year(s): Yes, finding 2023-002. Recommendation: With the turnover in staffing, we realize the new staff were not aware of the controls system that needed to be in place. We recommend a control process be in place so review of the submission can occur prior to submission for any noticeable errors. Views of Responsible Officials: Management agrees with finding.
Show full finding ▾Hide full finding ▴Section 8 Housing Choice Voucher Cluster Federal Financial Assistance Listing 14.879 Mainstream Voucher Program Federal Financial Assistance Listing 14.871 Section 8 Housing Choice Voucher Program Reporting Significant Deficiency in Internal Control over Compliance Criteria: Controls over reporting should be in place to ensure that a person other than the person who prepares the reports for submission review the report for accuracy. Condition: The Commission does not have a review process in place to review the VMS reporting on a monthly basis and the annual REAC unaudited submission. Cause: The Commission experienced significant turnover in staff in 2023 and 2024 so the review process was not being completed on the reporting. Effect: Errors in reporting could occur that would not be detected on a timely basis by the Commission. Questioned Costs: None Repeat Finding from Prior Year(s): Yes, finding 2023-002. Recommendation: With the turnover in staffing, we realize the new staff were not aware of the controls system that needed to be in place. We recommend a control process be in place so review of the submission can occur prior to submission for any noticeable errors. Views of Responsible Officials: Management agrees with finding.
Federal Agency Name – Department of Housing and Urban Development Assistance Listing Number – 14.871 & 14.879 Program Name – Housing Voucher Cluster Finding Summary: The Commission does not have a review process in place to ensure that a person other than the person who prepares the reports for submission review the reports for accuracy for the monthly VMS submission and yearly unaudited REAC submission. Responsible Individuals: Brett Bill, Executive Director Corrective Action Plan: Review is occurring on the items throughout the year but is not consistently documented. We have developed the process to ensure a review will be documented going forward. Anticipated Completion Date: 5/1/2025
2023-002
The Commission’s control in place for review of the tenant’s rent payment used for tenant files on annual reviews was not operating effectively. In two of the 60 tenant files tested, the tenant’s payment amounts were calculated incorrectly. Cause: The Housing Representative used the incorrect number of payments for payroll to annualize the income from the third party verification. Effect: The reporting of an incorrect tenant rent payment could result in incorrect assistance being awarded. Questioned Costs: None Context/Sampling: A nonstatistical sample of 60 participants out of 612 participants were selected for eligibility testing. Repeat Finding from Prior Year(s): No Recommendation: With the turnover in staffing, we realize the potential for errors to occur. We recommend additional review being completed on files by a second person to ensure calculations are completed correctly. Views of Responsible Officials: Management agrees with finding.
Show full finding ▾Hide full finding ▴Section 8 Housing Choice Voucher Cluster Federal Financial Assistance Listing 14.879 Mainstream Voucher Program Federal Financial Assistance Listing 14.871 Section 8 Housing Choice Voucher Program Eligibility Significant Deficiency in Internal Control over Compliance Criteria: As required by HUD guidelines, the Commission is required to calculate the tenant’s rent payment using documentation from third-party verification used to calculate payment of assistance. Condition: The Commission’s control in place for review of the tenant’s rent payment used for tenant files on annual reviews was not operating effectively. In two of the 60 tenant files tested, the tenant’s payment amounts were calculated incorrectly. Cause: The Housing Representative used the incorrect number of payments for payroll to annualize the income from the third party verification. Effect: The reporting of an incorrect tenant rent payment could result in incorrect assistance being awarded. Questioned Costs: None Context/Sampling: A nonstatistical sample of 60 participants out of 612 participants were selected for eligibility testing. Repeat Finding from Prior Year(s): No Recommendation: With the turnover in staffing, we realize the potential for errors to occur. We recommend additional review being completed on files by a second person to ensure calculations are completed correctly. Views of Responsible Officials: Management agrees with finding.
Federal Agency Name – Department of Housing and Urban Development Assistance Listing Number – 14.871 & 14.879 Program Name – Housing Voucher Cluster Finding Summary: The Commission’s control in place for review of the tenant’s rent payment used for tenant files on annual reviews was not operating effectively. In two of the 60 tenant files tested, the tenant’s payment amounts were calculated incorrectly. Responsible Individuals: Brett Bill, Executive Director Corrective Action Plan: The Commission has had recent turnover in the Section 8 Program. Additional training will be provided to new staff to ensure that they are aware of program requirements. Anticipated Completion Date: 5/1/2025
FAC accepted this audit on May 28, 2024 — management decision was due November 28, 2024.
The Commission does not have a review process in place to review the VMS reporting on a monthly basis and the annual REAC unaudited submission. Cause: The Commission experienced significant turnover in staff at the end of 2022 and in 2023 so the review process was not being completed on the reporting. Effect: Errors in reporting could occur that would not be detected on a timely basis by the Commission. Questioned Costs: None Repeat Finding from Prior Year(s): No Recommendation: With the turnover in staffing, we realize the new staff were not aware of the controls system that needed to be in place. We recommend a control process be in place so review of the submission can occur prior to submission for any noticeable errors. Views of Responsible Officials: Management agrees with finding.
Show full finding ▾Hide full finding ▴Section 8 Housing Choice Voucher Cluster Federal Financial Assistance Listing 14.879 COVID-19 Mainstream Voucher Program Federal Financial Assistance Listing 14.871 Section 8 Housing Choice Voucher Program Reporting Significant Deficiency in Internal Control over Compliance Criteria: Controls over reporting should be in place to ensure that a person other than the person who prepares the reports for submission review the report for accuracy. Condition: The Commission does not have a review process in place to review the VMS reporting on a monthly basis and the annual REAC unaudited submission. Cause: The Commission experienced significant turnover in staff at the end of 2022 and in 2023 so the review process was not being completed on the reporting. Effect: Errors in reporting could occur that would not be detected on a timely basis by the Commission. Questioned Costs: None Repeat Finding from Prior Year(s): No Recommendation: With the turnover in staffing, we realize the new staff were not aware of the controls system that needed to be in place. We recommend a control process be in place so review of the submission can occur prior to submission for any noticeable errors. Views of Responsible Officials: Management agrees with finding.
Finding Summary: The Commission does not have a review process in place to ensure that a person other than the person who prepares the reports for submission review the reports for accuracy for the monthly VMS submission and yearly unaudited REAC submission. Responsible Individuals: Brett Bill, Executive Director Corrective Action Plan: Based on continued turnover in the accounting and finance departments, the review process was not able to be put into action. We have developed the process to ensure a review will occur prior to reports being submitted to HUD on a monthly or annual basis. Anticipated Completion Date: 6/1/2024
FAC accepted this audit on May 6, 2023 — management decision was due November 6, 2023.
The Commission did not have a tracking and review control in place to ensure that reporting was completed by the deadline, which resulted in the submission being completed after the deadline. Submission was completed on March 10, 2023. Cause: The Commission experienced significant turnover in staff at the end of 2022 and the new staff were not aware of the requirement or the deadline. The staff attempted to complete the submission by the deadline but were unable to validate the submission. Effect: Based on HUD notice PIH-2021-08, late submissions will result in a 1 point deduction from the PHA?s FASS score for every 15 days the submission is late. Questioned Costs: None Repeat Finding from Prior Year(s): No Recommendation: With the turnover in staffing, we realize the new staff were not aware of the deadlines. We recommend that a tracking system be implemented to includes all HUD reporting requirements, deadlines, what is required to be submitted, and to whom items are required to be submitted which is kept in a location to which all accounting staff have access in order to monitor the upcoming deadlines. We also recommend a control process be in place so review of the submission can occur prior to submission for any noticeable errors. Views of Responsible Officials: Management agrees with finding.
Show full finding ▾Hide full finding ▴2022-002 Section 8 Housing Choice Voucher Cluster Federal Financial Assistance Listing 14.879 COVID-19 Mainstream Voucher Program Federal Financial Assistance Listing 14.871 Section 8 Housing Choice Voucher Program Reporting Significant Deficiency in internal control over Compliance Criteria: The Uniform Financial Reporting Standards (24 CFR section 5.801) require public housings agencies (PHAs) to submit timely GAAP-based unaudited information electronically to HUD with a deadline of two months after the PHAs year-end. Condition: The Commission did not have a tracking and review control in place to ensure that reporting was completed by the deadline, which resulted in the submission being completed after the deadline. Submission was completed on March 10, 2023. Cause: The Commission experienced significant turnover in staff at the end of 2022 and the new staff were not aware of the requirement or the deadline. The staff attempted to complete the submission by the deadline but were unable to validate the submission. Effect: Based on HUD notice PIH-2021-08, late submissions will result in a 1 point deduction from the PHA?s FASS score for every 15 days the submission is late. Questioned Costs: None Repeat Finding from Prior Year(s): No Recommendation: With the turnover in staffing, we realize the new staff were not aware of the deadlines. We recommend that a tracking system be implemented to includes all HUD reporting requirements, deadlines, what is required to be submitted, and to whom items are required to be submitted which is kept in a location to which all accounting staff have access in order to monitor the upcoming deadlines. We also recommend a control process be in place so review of the submission can occur prior to submission for any noticeable errors. Views of Responsible Officials: Management agrees with finding.
Finding 2022-002 Finding Summary: The Commission did not have a tracking and review control in place to ensure that reporting of GAAP-based unaudited information was electronically submitted to HUD within the two-month deadline of the PHA?s year end resulting in a late submission. Responsible Individuals: Jody Zueger, Executive Director Corrective Action Plan: Based on significant turnover in the accounting and finance departments, the staff were not aware of the deadline for submission. The Commission will develop a tracking system to ensure that deadlines are known and can be met in the future. Anticipated Completion Date: 5/31/2023
FAC accepted this audit on June 13, 2021 — management decision was due December 13, 2021.
The Commission?s control in place for review of the tenant?s rent payment used for tenant files on annual reviews was not operating effectively. In three of the 60 tenant files, the tenant?s payment amounts were calculated incorrectly. Cause: The housing representative did not properly calculate the tenant?s rent payment used on the form for the amounts verified at that time in 2020. Effect: The reporting of an incorrect tenant rent payment could result in incorrect assistance being awarded. Questioned Costs: None Context/Sampling: A nonstatistical sample of 60 participants out of 502 participants were selected for eligibility testing. Repeat Finding from Prior Year: Yes, prior year finding 2019-002 Recommendation: We recommend that the Commission to take steps to ensure the housing representative review and update information to the correct amounts as verified by third parties. We also recommend a second review on haphazard files by a position outside of those preparing the files to determine whether correct amounts are being used. Views of Responsible Officials: See Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding 2020-002 ? Incorrect Reporting of Tenant?s Rent Payment U.S. Department of Housing and Urban Development CFDA #14.871, Federal Award Year: 2020 SD034 Section 8 Housing Choice Vouchers Compliance Requirement: Eligibility Significant Deficiency in Internal Control over Compliance Criteria: As required by HUD guidelines, the Commission is required to calculate the tenant?s rent payment using documentation from third-party verification used to calculate payment of assistance. Condition: The Commission?s control in place for review of the tenant?s rent payment used for tenant files on annual reviews was not operating effectively. In three of the 60 tenant files, the tenant?s payment amounts were calculated incorrectly. Cause: The housing representative did not properly calculate the tenant?s rent payment used on the form for the amounts verified at that time in 2020. Effect: The reporting of an incorrect tenant rent payment could result in incorrect assistance being awarded. Questioned Costs: None Context/Sampling: A nonstatistical sample of 60 participants out of 502 participants were selected for eligibility testing. Repeat Finding from Prior Year: Yes, prior year finding 2019-002 Recommendation: We recommend that the Commission to take steps to ensure the housing representative review and update information to the correct amounts as verified by third parties. We also recommend a second review on haphazard files by a position outside of those preparing the files to determine whether correct amounts are being used. Views of Responsible Officials: See Corrective Action Plan
Finding 2020-002 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers CFDA # 14.871 Finding Summary: The Commission?s control in place for review of the tenant?s rent payment used for tenant files on annual reviews was not operating effectively. In two of the 60 tenant files, the tenant?s payment amounts were calculated incorrectly. Responsible Individuals: Jody Zueger, Executive Director Corrective Action Plan: Management will continue to review a percentage of move-in, interim, annual, and move out files to verify correct amounts on a yearly basis. The tenant files that had noted payment errors were corrected in March 2021. Anticipated Completion Date: May 1, 2021
2019-002
FAC accepted this audit on May 14, 2020 — management decision was due November 14, 2020.
The Commission?s control in place for review of the tenant?s rent payment used for tenant files on annual reviews was not operating effectively. In two of the 60 tenant files, the tenant?s payment amounts were calculated incorrectly. Cause: The housing representative did not properly calculate the tenant?s rent payment used on the form for the amounts verified at that time in 2019. Effect: The reporting of an incorrect tenant rent payment could result in incorrect assistance being awarded. Questioned Costs: None Repeat Finding from Prior Year: Yes Recommendation: We recommend that the Commission to take steps to ensure the housing representative review and update information to the correct amounts as verified by third parties. We also recommend a second review on haphazard files by a position outside of those preparing the files to determine whether correct amounts are being used. Views of Responsible Officials: See Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding 2019-002 ? Incorrect Reporting of Tenant?s Rent Payment U.S. Department of Housing and Urban Development CFDA #14.871, Federal Award Year: 2019 SD034 Section 8 Housing Choice Vouchers Compliance Requirement: Eligibility Significant Deficiency in Internal Control over Compliance Criteria: As required by HUD guidelines, the Commission is required to calculate the tenant?s rent payment using documentation from third-party verification used to calculate payment of assistance. Condition: The Commission?s control in place for review of the tenant?s rent payment used for tenant files on annual reviews was not operating effectively. In two of the 60 tenant files, the tenant?s payment amounts were calculated incorrectly. Cause: The housing representative did not properly calculate the tenant?s rent payment used on the form for the amounts verified at that time in 2019. Effect: The reporting of an incorrect tenant rent payment could result in incorrect assistance being awarded. Questioned Costs: None Repeat Finding from Prior Year: Yes Recommendation: We recommend that the Commission to take steps to ensure the housing representative review and update information to the correct amounts as verified by third parties. We also recommend a second review on haphazard files by a position outside of those preparing the files to determine whether correct amounts are being used. Views of Responsible Officials: See Corrective Action Plan
Finding 2019-002 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers CFDA # 14.871 Finding Summary: The Commission?s control in place for review of the tenant?s rent payment used for tenant files on annual reviews was not operating effectively. In two of the 60 tenant files, the tenant?s payment amounts were calculated incorrectly. Responsible Individuals: Jody Zueger, Executive Director Corrective Action Plan: Management will continue to review a percentage of move-in, interim, annual, and move out files to verify correct amounts on a yearly basis. The tenant files that had noted payment errors were corrected in March 2020. Anticipated Completion Date: Ongoing throughout FYE 2020.
2018-002
FAC accepted this audit on May 8, 2019 — management decision was due November 8, 2019.
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