EIN: 450309980
UEI: NAWPZJPHLRC3
Audited by: BRADY MARTZ & ASSOCIATES PC
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 8, 2025. 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 April 8, 2026 (145 days ago).
What is a management decision? →Federal Program – Housing Voucher Cluster 14.871 & 14.879 – Significant Deficiency Criteria or Specific Requirement – The Program requires the Authority to obtain and document in the family file third party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 982.516) for both family income examinations and reexaminations. Condition – We tested forty files for eligibility and noted one file with annual income errors. We also noted the leasing and property manager did not have documentation of performing the historical internal control practice of reviewing a sample of tenant files. Cause – Management oversight. Questioned Costs – Undeterminable Context – We tested compliance and internal controls on a sample of 40 tenant files out of the population of approximately 1,640 total tenants. Effect – The tenant could be receiving HAP that is either incorrect or possibly ineligible. Recommendation – We recommend that the Authority review the procedures for maintaining and reviewing tenant files to ensure all required documentation is available to support the tenant’s eligibility. Repeat Finding – Yes – see 2022-001. Views of Responsible Officials – Management will review their tenant file documentation procedures to ensure controls are in place to identify missing documentation within tenant files.
Show full finding ▾Hide full finding ▴Federal Program – Housing Voucher Cluster 14.871 & 14.879 – Significant Deficiency Criteria or Specific Requirement – The Program requires the Authority to obtain and document in the family file third party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 982.516) for both family income examinations and reexaminations. Condition – We tested forty files for eligibility and noted one file with annual income errors. We also noted the leasing and property manager did not have documentation of performing the historical internal control practice of reviewing a sample of tenant files. Cause – Management oversight. Questioned Costs – Undeterminable Context – We tested compliance and internal controls on a sample of 40 tenant files out of the population of approximately 1,640 total tenants. Effect – The tenant could be receiving HAP that is either incorrect or possibly ineligible. Recommendation – We recommend that the Authority review the procedures for maintaining and reviewing tenant files to ensure all required documentation is available to support the tenant’s eligibility. Repeat Finding – Yes – see 2022-001. Views of Responsible Officials – Management will review their tenant file documentation procedures to ensure controls are in place to identify missing documentation within tenant files.
Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority has encountered turnover with their tenant specialists and will review, implement, and document controls that will ensure file reviewed are performed in a timely manner. Planned Completion Date for CAP Immediately
2022-001
Federal Program – Housing Voucher Cluster 14.871 & 14.879 – Significant Deficiency Criteria or Specific Requirement – Financial Reports (OMB No. 2535-0107) – Financial Assessment Subsystem, FASS-PH. The Uniform Financial Reporting Standards (24 CFR section 5.801) require PHAs to submit timely GAAP-based unaudited and audited financial information electronically to HUD. The FASS-PH system is one of HUD’s main monitoring and oversight systems for the HCVP. Condition – We noted that the un-audited REAC was not submitted by the required deadline of February 28, 2024. Cause – Time constraints on the Authority’s staff. Questioned Costs – Not applicable Context – We tested compliance and internal controls to see if the submission had been made. Effect – The Authority is not in compliance with HUD reporting requirements. Recommendation – We recommend that the Authority review the procedures and controls for submitting the un-audited REAC. Repeat Finding – Yes – see 2022-002. Views of Responsible Officials – The Authority will publish time schedules internally for reporting and make sure staff are aware of deadlines.
Show full finding ▾Hide full finding ▴Federal Program – Housing Voucher Cluster 14.871 & 14.879 – Significant Deficiency Criteria or Specific Requirement – Financial Reports (OMB No. 2535-0107) – Financial Assessment Subsystem, FASS-PH. The Uniform Financial Reporting Standards (24 CFR section 5.801) require PHAs to submit timely GAAP-based unaudited and audited financial information electronically to HUD. The FASS-PH system is one of HUD’s main monitoring and oversight systems for the HCVP. Condition – We noted that the un-audited REAC was not submitted by the required deadline of February 28, 2024. Cause – Time constraints on the Authority’s staff. Questioned Costs – Not applicable Context – We tested compliance and internal controls to see if the submission had been made. Effect – The Authority is not in compliance with HUD reporting requirements. Recommendation – We recommend that the Authority review the procedures and controls for submitting the un-audited REAC. Repeat Finding – Yes – see 2022-002. Views of Responsible Officials – The Authority will publish time schedules internally for reporting and make sure staff are aware of deadlines.
ontact Person Terry Hanson, Executive Director Corrective Action Plan The Authority has encountered turnover with their finance staff and will review, implement, and document controls to ensure that REAC filing is done on time. Planned Completion Date for CAP Immediately
2022-002
Federal Program – Housing Voucher Cluster 14.871 & 14.879 – Material Weakness Criteria or Specific Requirement – The Program requires the Authority to determine that the rent to owner is reasonable at the time of initial leasing and during the term of the contract (a) before any increase in the rent to owner and (b) at the HAP contract anniversary if there is a 5 percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. Condition – We noted eight tenant files that did not have documentation of rent reasonableness at the time of a change. Cause – Management Oversight. Questioned Costs – Not applicable Context – We tested compliance on a sample of 40 tenant files out of the population of approximately 1,640 total tenants. Effect – The rent may not be reasonable. Recommendation – We recommend that the Authority review the procedures for maintaining and reviewing tenant files to ensure required documentation is available to support the rent to owner. Repeat Finding – Yes – see 2022-003. Views of Responsible Officials – The Authority will review its policies and procedures for ensuring rent reasonableness documentation is maintained within the files.
Show full finding ▾Hide full finding ▴Federal Program – Housing Voucher Cluster 14.871 & 14.879 – Material Weakness Criteria or Specific Requirement – The Program requires the Authority to determine that the rent to owner is reasonable at the time of initial leasing and during the term of the contract (a) before any increase in the rent to owner and (b) at the HAP contract anniversary if there is a 5 percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. Condition – We noted eight tenant files that did not have documentation of rent reasonableness at the time of a change. Cause – Management Oversight. Questioned Costs – Not applicable Context – We tested compliance on a sample of 40 tenant files out of the population of approximately 1,640 total tenants. Effect – The rent may not be reasonable. Recommendation – We recommend that the Authority review the procedures for maintaining and reviewing tenant files to ensure required documentation is available to support the rent to owner. Repeat Finding – Yes – see 2022-003. Views of Responsible Officials – The Authority will review its policies and procedures for ensuring rent reasonableness documentation is maintained within the files.
Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review its policies and procedures for ensuring rent reasonableness documentation is maintained within the files. Planned Completion Date for CAP Immediately
2022-003
Federal Program – Housing Voucher Cluster 14.871 & 14.879 – Material Weakness Criteria or Specific Requirement – The Program requires the Authority to have written policies in its HCVP administrative plan for selecting applicants from the waiting list and PHA documentation must show the PHA follows these policies when selecting these applicants for admission from the waiting list. Except as provided in 24 CFR section 982.203 Special admission (non-waiting list), all families admitted to the program must be selected from the waiting list. “Selection” from the waiting list generally occurs when the PHA notifies a family whose name reaches the top of the waiting list to come in to verify eligibility for admission (24 CFR sections 5.410, 982.5(d), and 982.201 through 982.207). Condition – The Authority had 42 pulls from the waiting list in the current year. We selected 5 pulls (10%) and tested to ensure those at the top of the waiting list on the pull dates were selected. The Authority was unable to provide us documentation supporting those individuals were at the top of the waiting list on the pull dates. Cause – Management Oversight. Questioned Costs – Not applicable Context – We tested compliance on a sample of 5 pull dates (10%) out of the population of 42 pull dates. Effect – Applicants may not be selected from the waiting list properly. Recommendation – We recommend that the Authority review the procedures for maintaining and reviewing the waiting list to ensure required documentation is available to support the applicants pulled on the pull dates. Repeat Finding – No. Views of Responsible Officials – The Authority will review its policies and procedures for ensuring proper documentation of waiting list pulls.
Show full finding ▾Hide full finding ▴Federal Program – Housing Voucher Cluster 14.871 & 14.879 – Material Weakness Criteria or Specific Requirement – The Program requires the Authority to have written policies in its HCVP administrative plan for selecting applicants from the waiting list and PHA documentation must show the PHA follows these policies when selecting these applicants for admission from the waiting list. Except as provided in 24 CFR section 982.203 Special admission (non-waiting list), all families admitted to the program must be selected from the waiting list. “Selection” from the waiting list generally occurs when the PHA notifies a family whose name reaches the top of the waiting list to come in to verify eligibility for admission (24 CFR sections 5.410, 982.5(d), and 982.201 through 982.207). Condition – The Authority had 42 pulls from the waiting list in the current year. We selected 5 pulls (10%) and tested to ensure those at the top of the waiting list on the pull dates were selected. The Authority was unable to provide us documentation supporting those individuals were at the top of the waiting list on the pull dates. Cause – Management Oversight. Questioned Costs – Not applicable Context – We tested compliance on a sample of 5 pull dates (10%) out of the population of 42 pull dates. Effect – Applicants may not be selected from the waiting list properly. Recommendation – We recommend that the Authority review the procedures for maintaining and reviewing the waiting list to ensure required documentation is available to support the applicants pulled on the pull dates. Repeat Finding – No. Views of Responsible Officials – The Authority will review its policies and procedures for ensuring proper documentation of waiting list pulls.
Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review its policies and procedures for ensuring proper documentation on waiting list pulls. Planned Completion Date for CAP Immediately
Federal Program – Housing Voucher Cluster 14.871 & 14.879 – Significant Deficiency Criteria or Specific Requirement – The Program requires the Authority to inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR section 982.158(d) and 982.405(b)). Condition – During our testing of forty tenant files, we noted one file did not have a biennial inspection. Cause – Management Oversight. Questioned Costs – Not applicable Context – We tested compliance on a sample of 40 tenant files out of the population of approximately 1,640 total tenants. Effect – Units may not be meeting HQS requirements. Recommendation – We recommend that the Authority review the procedures for performing inspections to make sure all units are being inspected at least biennially. Repeat Finding – No. Views of Responsible Officials – The Authority will review its policies and procedures for ensuring inspections happen timely.
Show full finding ▾Hide full finding ▴Federal Program – Housing Voucher Cluster 14.871 & 14.879 – Significant Deficiency Criteria or Specific Requirement – The Program requires the Authority to inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR section 982.158(d) and 982.405(b)). Condition – During our testing of forty tenant files, we noted one file did not have a biennial inspection. Cause – Management Oversight. Questioned Costs – Not applicable Context – We tested compliance on a sample of 40 tenant files out of the population of approximately 1,640 total tenants. Effect – Units may not be meeting HQS requirements. Recommendation – We recommend that the Authority review the procedures for performing inspections to make sure all units are being inspected at least biennially. Repeat Finding – No. Views of Responsible Officials – The Authority will review its policies and procedures for ensuring inspections happen timely.
Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review its polies and procedures for ensuring inspections happen timely. Planned Completion Date for CAP Immediately
Federal Program – Housing Voucher Cluster 14.871 & 14.879 – Material Weakness Criteria or Specific Requirement – The Program requires the Authority to submit the HUD form 52681-B. The PHA submits this form monthly to HUD electronically via the VMS. Congress has instructed HUD to use VMS data to determine renewal funding levels. HUD also used the VMA data for other funding, monitoring, and SEMAP-related decisions. HUD relies on the audit of the key line items below to determine the reasonableness of the data submitted for the purposes of calculating funding under the program. Condition – During out review of the Authority’s VMS Data Collection Report, they were unable to provide documentation that the monthly VMS reports were submitted within 30 days of month end. Thay also could not provide documentation on the difference of the amount the VMS showed and the amount the Authority requested for expenses. Cause – Turnover in staffing and lack of oversight. Questioned Costs – Not applicable Context – The Authority was unable to provide documentation that the monthly VMS reports were submitted within 30 days of month end. The Authority also could not provide documentation on why the VMS did not match their system for the amount of funding requested on one of the months tested. Effect – Inaccurate VMS reporting can result in improper federal funding. Recommendation – We recommend that the Authority review the procedures and controls for submitting the VMS reports for accurate and timely submissions. Repeat Finding – No Views of Responsible Officials – The Authority will review responsibilities pertaining to VMS reporting and ensure timely, accurate, and appropriate VMS reporting.
Show full finding ▾Hide full finding ▴Federal Program – Housing Voucher Cluster 14.871 & 14.879 – Material Weakness Criteria or Specific Requirement – The Program requires the Authority to submit the HUD form 52681-B. The PHA submits this form monthly to HUD electronically via the VMS. Congress has instructed HUD to use VMS data to determine renewal funding levels. HUD also used the VMA data for other funding, monitoring, and SEMAP-related decisions. HUD relies on the audit of the key line items below to determine the reasonableness of the data submitted for the purposes of calculating funding under the program. Condition – During out review of the Authority’s VMS Data Collection Report, they were unable to provide documentation that the monthly VMS reports were submitted within 30 days of month end. Thay also could not provide documentation on the difference of the amount the VMS showed and the amount the Authority requested for expenses. Cause – Turnover in staffing and lack of oversight. Questioned Costs – Not applicable Context – The Authority was unable to provide documentation that the monthly VMS reports were submitted within 30 days of month end. The Authority also could not provide documentation on why the VMS did not match their system for the amount of funding requested on one of the months tested. Effect – Inaccurate VMS reporting can result in improper federal funding. Recommendation – We recommend that the Authority review the procedures and controls for submitting the VMS reports for accurate and timely submissions. Repeat Finding – No Views of Responsible Officials – The Authority will review responsibilities pertaining to VMS reporting and ensure timely, accurate, and appropriate VMS reporting.
Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review responsibilities pertaining to VMS reporting and ensure timely, accurate, and appropriate VMS reporting. Planned Completion Date for CAP Immediately
Federal Program – Housing Voucher Cluster 14.871 & 14.879 – Material Weakness Criteria or Specific Requirement – The Uniform Guidance requires all entities that expend in excess of $750,000 to file audited financials statements and Data Collection Form within 9 months of year-end. (2 CFR Section 200.512). Condition – The Authority’s December 31, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of year-end. Cause – Turnover in staffing and lack of oversight led to information not being ready for audit in a timely manner. Questioned Costs – Not applicable Context – The audited financial statements were note submitted timely. Effect –The Authority could have had federal funding delayed or reduced. Recommendation – We recommend that the Authority implement internal controls to ensure reporting is filed timely. Repeat Finding – No Views of Responsible Officials – The Authority recognizes the deficiency and plans to implement the auditor’s recommendation.
Show full finding ▾Hide full finding ▴Federal Program – Housing Voucher Cluster 14.871 & 14.879 – Material Weakness Criteria or Specific Requirement – The Uniform Guidance requires all entities that expend in excess of $750,000 to file audited financials statements and Data Collection Form within 9 months of year-end. (2 CFR Section 200.512). Condition – The Authority’s December 31, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of year-end. Cause – Turnover in staffing and lack of oversight led to information not being ready for audit in a timely manner. Questioned Costs – Not applicable Context – The audited financial statements were note submitted timely. Effect –The Authority could have had federal funding delayed or reduced. Recommendation – We recommend that the Authority implement internal controls to ensure reporting is filed timely. Repeat Finding – No Views of Responsible Officials – The Authority recognizes the deficiency and plans to implement the auditor’s recommendation.
Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review, implement, and document controls to ensure reporting is filed timely. Planned Completion Date for CAP Immediately
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
2022-001 Finding ? Eligibility Federal Program ? Housing Voucher Cluster 14.871 & 14.879 ? Significant Deficiency Criteria or Specific Requirement ? The Program requires the Authority to obtain and document in the family file third party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 982.516) for both family income examinations and reexaminations. Condition ? We tested forty files for eligibility and noted one file with annual income errors. We also noted the leasing and property manager did not have documentation of performing the historical internal control practice of reviewing a sample of tenant files. Cause ? Management oversight. Questioned Costs ? Undeterminable Context ? We tested compliance and internal controls on a sample of 40 tenant files out of the population of approximately 1,552 total tenants. Effect ? The tenant could be receiving HAP that is either incorrect or possibly ineligible. Recommendation ? We recommend that the Authority review the procedures for maintaining and reviewing tenant files to ensure all required documentation is available to support the tenant?s eligibility. Repeat Finding ? Yes, see 2021-001. Views of Responsible Officials ? Management will review their tenant file documentation procedures to ensure controls are in place to identify missing documentation within tenant files.
Show full finding ▾Hide full finding ▴2022-001 Finding ? Eligibility Federal Program ? Housing Voucher Cluster 14.871 & 14.879 ? Significant Deficiency Criteria or Specific Requirement ? The Program requires the Authority to obtain and document in the family file third party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 982.516) for both family income examinations and reexaminations. Condition ? We tested forty files for eligibility and noted one file with annual income errors. We also noted the leasing and property manager did not have documentation of performing the historical internal control practice of reviewing a sample of tenant files. Cause ? Management oversight. Questioned Costs ? Undeterminable Context ? We tested compliance and internal controls on a sample of 40 tenant files out of the population of approximately 1,552 total tenants. Effect ? The tenant could be receiving HAP that is either incorrect or possibly ineligible. Recommendation ? We recommend that the Authority review the procedures for maintaining and reviewing tenant files to ensure all required documentation is available to support the tenant?s eligibility. Repeat Finding ? Yes, see 2021-001. Views of Responsible Officials ? Management will review their tenant file documentation procedures to ensure controls are in place to identify missing documentation within tenant files.
2022-001 Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority has encountered turnover with their tenant specialists and will review, implement, and document controls that will ensure file reviews are performed in a timely manner. Planned Completion Date for CAP Immediately
2021-001
Federal Program ? Housing Voucher Cluster 14.871 & 14.879 ? Significant Deficiency Criteria or Specific Requirement ? Financial Reports (OMB No. 2535-0107) ? Financial Assessment Subsystem, FASS-PH. The Uniform Financial Reporting Standards (24 CFR section 5.801) require PHAs to submit timely GAAP-based unaudited and audited financial information electronically to HUD. The FASS-PH system is one of HUD?s main monitoring and oversight systems for the HCVP. Condition ? We noted that the un-audited REAC was not submitted by the required deadline of February 28, 2023. Cause ? Time constraints on the Authority?s staff. Questioned Costs ? Not applicable Context ? We tested compliance and internal controls to see if the submission had been made. Effect ? The Authority is not in compliance with HUD reporting requirements. Recommendation ? We recommend that the Authority review the procedures and controls for submitting the un-audited REAC. Repeat Finding ? Yes ? see 2021-002. Views of Responsible Officials ? The Authority will publish time schedules internally for reporting and make sure staff are aware of deadlines.
Show full finding ▾Hide full finding ▴Federal Program ? Housing Voucher Cluster 14.871 & 14.879 ? Significant Deficiency Criteria or Specific Requirement ? Financial Reports (OMB No. 2535-0107) ? Financial Assessment Subsystem, FASS-PH. The Uniform Financial Reporting Standards (24 CFR section 5.801) require PHAs to submit timely GAAP-based unaudited and audited financial information electronically to HUD. The FASS-PH system is one of HUD?s main monitoring and oversight systems for the HCVP. Condition ? We noted that the un-audited REAC was not submitted by the required deadline of February 28, 2023. Cause ? Time constraints on the Authority?s staff. Questioned Costs ? Not applicable Context ? We tested compliance and internal controls to see if the submission had been made. Effect ? The Authority is not in compliance with HUD reporting requirements. Recommendation ? We recommend that the Authority review the procedures and controls for submitting the un-audited REAC. Repeat Finding ? Yes ? see 2021-002. Views of Responsible Officials ? The Authority will publish time schedules internally for reporting and make sure staff are aware of deadlines.
2022-002 Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will publish time schedules internally for reporting and make sure staff are aware of deadlines. Planned Completion Date for CAP Immediately
2021-002
2022-003 Special Tests and Provisions: Rent Reasonableness Federal Program ? Housing Voucher Cluster 14.871 & 14.879 ? Significant Deficiency Criteria or Specific Requirement ? The Program requires the Authority to determine that the rent to owner is reasonable at the time of initial leasing and during the term of the contract (a) before any increase in the rent to owner and (b) at the HAP contract anniversary if there is a 5 percent decreased in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. Condition ? We noted three tenant files that did not have documentation of rent reasonableness at the time of a change. Two of these have been updated by the Authority and now have proper documentation. Cause ? Management Oversight. Questioned Costs ? Not applicable Context ? We tested compliance on a sample of 40 tenant files out of the population of approximately 1,552 total tenants. Effect ? The rent may not be reasonable. Recommendation ? We recommend that the Authority review the procedures for maintaining and reviewing tenant files to ensure required documentation is available to support the rent to owner. Repeat Finding ? No Views of Responsible Officials ? The Authority will review its policies and procedures for ensuring rent reasonableness documentation is maintained within the files.
Show full finding ▾Hide full finding ▴2022-003 Special Tests and Provisions: Rent Reasonableness Federal Program ? Housing Voucher Cluster 14.871 & 14.879 ? Significant Deficiency Criteria or Specific Requirement ? The Program requires the Authority to determine that the rent to owner is reasonable at the time of initial leasing and during the term of the contract (a) before any increase in the rent to owner and (b) at the HAP contract anniversary if there is a 5 percent decreased in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. Condition ? We noted three tenant files that did not have documentation of rent reasonableness at the time of a change. Two of these have been updated by the Authority and now have proper documentation. Cause ? Management Oversight. Questioned Costs ? Not applicable Context ? We tested compliance on a sample of 40 tenant files out of the population of approximately 1,552 total tenants. Effect ? The rent may not be reasonable. Recommendation ? We recommend that the Authority review the procedures for maintaining and reviewing tenant files to ensure required documentation is available to support the rent to owner. Repeat Finding ? No Views of Responsible Officials ? The Authority will review its policies and procedures for ensuring rent reasonableness documentation is maintained within the files.
2022-003 Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review its policies and procedures for ensuring rent reasonableness documentation is maintained within the files. Planned Completion Date for CAP Immediately
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
2021-001 Finding ? Eligibility Federal Program ? Housing Voucher Cluster 14.871 & 14.879 ? Significant Deficiency Criteria or Specific Requirement ? The Program requires the Authority to obtain and document in the family file third party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 982.516) for both family income examinations and reexaminations. Condition ? We tested forty files for eligibility and noted two files with annual income errors. Cause ? The current random sampling review controls in place by the Authority appear to not adequately review files for required supporting documentation. Questioned Costs ? Undeterminable Context ? We tested compliance and internal controls on a sample of 40 tenant files out of the population of approximately 1,449 total tenants. Effect ? The tenant could be receiving HAP that is either incorrect or possibly ineligible. Recommendation ? We recommend that the Authority review the procedures for maintaining and reviewing tenant files to ensure all required documentation is available to support the tenant?s eligibility. Repeat Finding ? No Views of Responsible Officials ? Management will review their tenant file documentation procedures to ensure controls are in place to identify missing documentation within tenant files.
Show full finding ▾Hide full finding ▴2021-001 Finding ? Eligibility Federal Program ? Housing Voucher Cluster 14.871 & 14.879 ? Significant Deficiency Criteria or Specific Requirement ? The Program requires the Authority to obtain and document in the family file third party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 982.516) for both family income examinations and reexaminations. Condition ? We tested forty files for eligibility and noted two files with annual income errors. Cause ? The current random sampling review controls in place by the Authority appear to not adequately review files for required supporting documentation. Questioned Costs ? Undeterminable Context ? We tested compliance and internal controls on a sample of 40 tenant files out of the population of approximately 1,449 total tenants. Effect ? The tenant could be receiving HAP that is either incorrect or possibly ineligible. Recommendation ? We recommend that the Authority review the procedures for maintaining and reviewing tenant files to ensure all required documentation is available to support the tenant?s eligibility. Repeat Finding ? No Views of Responsible Officials ? Management will review their tenant file documentation procedures to ensure controls are in place to identify missing documentation within tenant files.
Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority has encountered turnover with their tenant specialists and will rev iew, implement, and document controls that will ensure file reviews are performed in a timely manner. Planned Completion Date for CAP Immediately
2020-001
2021-002 Finding ? Reporting Federal Program ? Housing Voucher Cluster 14.871 & 14.879 ? Significant Deficiency Criteria or Specific Requirement ? Financial Reports (OMB No. 2535-0107) ? Financial Assessment Subsystem, FASS-PH. The Uniform Financial Reporting Standards (24 CFR section 5.801) require PHAs to submit timely GAAP-based unaudited and audited financial information electronically to HUD. The FASS-PH system is one of HUD?s main monitoring and oversight systems for the HCVP. Condition ? We noted that the un-audited REAC was not submitted by the required deadline of February 28, 2022. Cause ? Time constraints on the Authority?s staff. Questioned Costs ? Not applicable Context ? We tested compliance and internal controls so see if the submission had been made. Effect ? The Authority is not in compliance with HUD reporting requirements. Recommendation ? We recommend that the Authority review the procedures and controls for submitting the un-audited REAC. Repeat Finding ? No Views of Responsible Officials ? Unaudited submission was filed on September 27, 2022
Show full finding ▾Hide full finding ▴2021-002 Finding ? Reporting Federal Program ? Housing Voucher Cluster 14.871 & 14.879 ? Significant Deficiency Criteria or Specific Requirement ? Financial Reports (OMB No. 2535-0107) ? Financial Assessment Subsystem, FASS-PH. The Uniform Financial Reporting Standards (24 CFR section 5.801) require PHAs to submit timely GAAP-based unaudited and audited financial information electronically to HUD. The FASS-PH system is one of HUD?s main monitoring and oversight systems for the HCVP. Condition ? We noted that the un-audited REAC was not submitted by the required deadline of February 28, 2022. Cause ? Time constraints on the Authority?s staff. Questioned Costs ? Not applicable Context ? We tested compliance and internal controls so see if the submission had been made. Effect ? The Authority is not in compliance with HUD reporting requirements. Recommendation ? We recommend that the Authority review the procedures and controls for submitting the un-audited REAC. Repeat Finding ? No Views of Responsible Officials ? Unaudited submission was filed on September 27, 2022
Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will publish time schedules internally for reporting and make sure staff are aware of deadlines. Planned Completion Date for CAP Immediately
FAC accepted this audit on August 1, 2021 — management decision was due February 1, 2022.
2020-001 Finding ? Eligibility Federal Program ? Housing Voucher Cluster 14.871 & 14.879 ? Significant Deficiency Criteria or Specific Requirement ? The Program requires the Authority to maintain documentation on file that was utilized during a tenant?s recertification to determining their monthly housing assistance payment. Condition ? We noted that one file did not have supporting documentation pertaining to their medical expenses. Cause ? During the tenant?s recertification, the paperwork was inadvertently not maintained within that employee?s file. Questioned Costs ? Undeterminable Context ? We tested compliance and internal controls on a sample of 40 tenant files out of the population of approximately 1,449 total tenants. Effect ? The tenant could be receiving HAP that is either incorrect or possibly ineligible. Recommendation ? We recommend that the Authority review the procedures for maintaining tenant files. Repeat Finding ? No Views of Responsible Officials ? Management will review their tenant file documentation procedures to ensure controls are in place to identify missing documentation within tenant files.
Show full finding ▾Hide full finding ▴2020-001 Finding ? Eligibility Federal Program ? Housing Voucher Cluster 14.871 & 14.879 ? Significant Deficiency Criteria or Specific Requirement ? The Program requires the Authority to maintain documentation on file that was utilized during a tenant?s recertification to determining their monthly housing assistance payment. Condition ? We noted that one file did not have supporting documentation pertaining to their medical expenses. Cause ? During the tenant?s recertification, the paperwork was inadvertently not maintained within that employee?s file. Questioned Costs ? Undeterminable Context ? We tested compliance and internal controls on a sample of 40 tenant files out of the population of approximately 1,449 total tenants. Effect ? The tenant could be receiving HAP that is either incorrect or possibly ineligible. Recommendation ? We recommend that the Authority review the procedures for maintaining tenant files. Repeat Finding ? No Views of Responsible Officials ? Management will review their tenant file documentation procedures to ensure controls are in place to identify missing documentation within tenant files.
2020-001 Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review, implement, and document controls that will ensure missing documentation within tenant files is identified and obtained in a timely manner. Planned Completion Date for CAP Immediately
FAC accepted this audit on August 24, 2020 — management decision was due February 24, 2021.
FAC accepted this audit on August 18, 2019 — management decision was due February 18, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on July 24, 2018 — management decision was due January 24, 2019.
FAC accepted this audit on September 27, 2017 — management decision was due March 27, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Browse other Single Audit organizations in North Dakota →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
