EIN: 452713956
UEI: ZMFFGR4BESW5
Audited by: New Mexico Office of State Auditor
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 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 September 27, 2026 (12 days from today).
What is a management decision? →Audit Preparedness and Control Over Year-End Close
Show full finding ▾Hide full finding ▴Audit Preparedness and Control Over Year-End Close
December 29, 2025, the five components of the COSO Framework are: Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring Activities. Administration will train finance staff and will train Managers in review of the characteristics to enforce and strengthen its year end closing process.
Missing Required Documentation from Public Housing files
Show full finding ▾Hide full finding ▴Missing Required Documentation from Public Housing files
While there were errors with missing documents, it should be noted that there were no rent calculation errors which could potentially lead to loss of funds. AHA will implement the recommendations for training. AHA is currently working on revising the quality control (QC) form with updated information as well as a place for names and completion dates. AHA will be sending all new employees to Rent Calculation class as well as sending all staff that worked on the files to 50058 update class. AHA Public Housing completed an AMP change to begin FY 2026. In that change we shifted properties to different offices and different Property staff.
2024-004
Incomplete Documentation to evidence waitlist processes
Show full finding ▾Hide full finding ▴Incomplete Documentation to evidence waitlist processes
The new software adopted August 2025, all documentation is held within the system. The applicant downloads all qualifying information in the Portal as well as the Application/Questionnaire, therefore all documents will be saved electronically. We are currently using the system for all applicants.
Internal Control over housing assistance payments
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Management accepts the guidance of the auditors to have an additional quality control step. Development of this is in process. This ongoing monitoring of program compliance is important to the PHA and staff will be trained.
FAC accepted this audit on February 7, 2025 — management decision was due August 7, 2025.
2024-001 (2023–004) MISSING REQUIRED DOCUMENTATION FROM PUBLIC HOUSING FILES (SIGNIFICANT DEFICIENCY) 14.850 Public and Indian Housing U.S. Department of Housing and Urban Development -Federal Award Year: 2024 CONDITION: During the review of the AHA Public Housing (PH) les we observed that multiple les were incomplete. The random sample selected for testing identied missing documentation as follows: 19 of 70 (27.1%) Current Enterprise Income Verifications (EIV) System 16 of 70 (22.9%) Home Occupancy Questionnaire Forms 14 of 70 (20.0%) Release of Information 3 of 28 (10.7%) Certification of Disability 6 of 70 (8.6%) Citizenship/Immigration Status 5 of 70 (7.1%) Annual or Move-in Inspection Management’s progress – Management conducted policy and compliance trainings for employees. Management has improved organization and consistency of tenant les, including use of compliance checklists. Questioned Costs: None
Show full finding ▾Hide full finding ▴2024-001 (2023–004) MISSING REQUIRED DOCUMENTATION FROM PUBLIC HOUSING FILES (SIGNIFICANT DEFICIENCY) 14.850 Public and Indian Housing U.S. Department of Housing and Urban Development -Federal Award Year: 2024 CONDITION: During the review of the AHA Public Housing (PH) les we observed that multiple les were incomplete. The random sample selected for testing identied missing documentation as follows: 19 of 70 (27.1%) Current Enterprise Income Verifications (EIV) System 16 of 70 (22.9%) Home Occupancy Questionnaire Forms 14 of 70 (20.0%) Release of Information 3 of 28 (10.7%) Certification of Disability 6 of 70 (8.6%) Citizenship/Immigration Status 5 of 70 (7.1%) Annual or Move-in Inspection Management’s progress – Management conducted policy and compliance trainings for employees. Management has improved organization and consistency of tenant les, including use of compliance checklists. Questioned Costs: None
2024-001-(2023-004) MISSING REQUIRED DOCUMENTATION FROM PUBLIC HOUSING FILES (SIGNIFICANT DEFICINCY) AHA has implemented a training program for staff and is hiring a new position Compliance technical review. Responsible Party: Anticipated Completion Date: Finance Director February 2025
2023-004
FAC accepted this audit on June 3, 2024 — management decision was due December 3, 2024.
GASBS 87 LEASES, IMPLEMENTATION (material weakness)
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Management has hired a consultant to implment the GASB87 process and train staff.
INTERNAL CONTROL DEFICIENCY OVER FINANCIAL REPORTING - UNAUDITED FDS (material weakness)
Show full finding ▾Hide full finding ▴INTERNAL CONTROL DEFICIENCY OVER FINANCIAL REPORTING - UNAUDITED FDS (material weakness)
Management will provide a dual review on the unaudited FDS for accuracy and completeness. Hired a consultant to review process.
2022-001
CAPITAL ASSET DISPOSALS (significant deficiency)
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Management will provide an annual capital asset inventory and reconciliation.
MISSING REQUIRED DOCUMENTATION FROM PUBLIC HOUSING FILES (significant deficiency)
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Management provided additional staff training on file compliance.
FAC accepted this audit on January 23, 2023 — management decision was due July 23, 2023.
FAC accepted this audit on March 28, 2022 — management decision was due September 28, 2022.
FAC accepted this audit on June 8, 2021 — management decision was due December 8, 2021.
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
FAC accepted this audit on February 5, 2019 — management decision was due August 5, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 16, 2018 — management decision was due July 16, 2018.
FAC accepted this audit on January 29, 2017 — management decision was due July 29, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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