EIN: 460320018
UEI: GE5MXZH9P8L8
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 4, 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 December 4, 2025 (262 days ago).
What is a management decision? →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 one of the 40 tenant files tested, the tenant’s payment amounts were calculated incorrectly. Cause: The Housing Representative used the incorrect income 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 40 participants out of 198 participants were selected for eligibility testing. Repeat Finding from Prior Year(s): No Recommendation: We recommend additional random review 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 ▴2024-003 Section 8 Housing Choice Voucher Cluster 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 one of the 40 tenant files tested, the tenant’s payment amounts were calculated incorrectly. Cause: The Housing Representative used the incorrect income 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 40 participants out of 198 participants were selected for eligibility testing. Repeat Finding from Prior Year(s): No Recommendation: We recommend additional random review completed on files by a second person to ensure calculations are completed correctly. Views of Responsible Officials: Management agrees with finding.
Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers Federal Financial Assistance Listing Number: 14.871 Finding Summary: The commission is required to calculate the tenant's rent payment using documentation from third party verification used to calculate payment of assistance; in one of the 40 tenant files tested, the tenant's payment amounts were calculated incorrectly. Responsible Individuals: Mary Goldade, Executive Director Corrective Action Plan: Continued training and additional review of calculations by an individual not performing the original calculation will be done to ensure accurate calculations going forward. Anticipated Completion Date: June 30, 2025
FAC accepted this audit on August 17, 2021 — management decision was due February 17, 2022.
The Commission does not track time on an annual basis to determine that budgeted allocation to the Section 8 Housing Choice Voucher Program is accurate and properly allocated. Cause: With general knowledge of the time spent on a weekly basis, they were not aware of additional tracking requirements were needed to compare to budgeted amounts. Effect: This deficiency could create an opportunity for the amount of payroll attributed to the voucher program to be incorrectly determined and charged to the grant. Questioned Costs: None Context/Sampling: 100% of Payroll. Repeat Finding from Prior Year: No Recommendation: We recommend that the Commission to take steps document and support the payroll allocations as compared to budget in accordance with Uniform Guidance 2 CFR 200.430(i). Views of Responsible Officials: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2020-003 ? Lack of Documentation of Allocation of Payroll U.S. Department of Housing and Urban Development CFDA #14.871, Federal Award Year: 2020 SD043 Section 8 Housing Choice Vouchers Compliance Requirement: Allowable Costs and Activities Allowed Significant Deficiency in Internal Control over Compliance Criteria: Under Uniform Guidance Standards for Documentation at 2 CFR 200.430(i), budget estimates for payroll alone do not qualify and, if used, must be true-ed up after the fact to ensure that the amount charges are accurate, allowable and properly allocated. Condition: The Commission does not track time on an annual basis to determine that budgeted allocation to the Section 8 Housing Choice Voucher Program is accurate and properly allocated. Cause: With general knowledge of the time spent on a weekly basis, they were not aware of additional tracking requirements were needed to compare to budgeted amounts. Effect: This deficiency could create an opportunity for the amount of payroll attributed to the voucher program to be incorrectly determined and charged to the grant. Questioned Costs: None Context/Sampling: 100% of Payroll. Repeat Finding from Prior Year: No Recommendation: We recommend that the Commission to take steps document and support the payroll allocations as compared to budget in accordance with Uniform Guidance 2 CFR 200.430(i). Views of Responsible Officials: See Corrective Action Plan.
Finding 2020-003 Federal Agency Name: Program Name: U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA # 14.871 Finding Summary: The Commission does not track time on an annual basis to determine that budgeted allocation to the Section 8 Housing Choice Voucher Program is accurate and properly allocated. Responsible Individuals: Mary Goldade, Executive Director Corrective Action Plan: Management was not aware of the requirement to track payroll allocations in accordance with Uniform Guidance requirements. Once we became aware of the requirement, we have started a formal tracking process for office staff between federal programs. At yearend, we will compare the budgeted allocation to actual allocation and adjustments will be posted for any differences. Anticipated Completion Date: June 1, 2021
FAC accepted this audit on September 14, 2020 — management decision was due March 14, 2021.
Significant deficiency in internal controls due to lack of segregation of duties.
Show full finding ▾Hide full finding ▴Significant deficiency in internal controls due to lack of segregation of duties.
The Commission's Executive Director, Mary A Goldade, is the contact person responsible for the corrective action plan for this finding. The finding is a result of the Commission, which precludes staffing at a level sufficient to provide an ideal environment for internal controls. The Commission has determined it is not cost beneficial to employ additional personnel just to be able to adequately segregate duties. The Commission is aware of this problem and will continue to develop policies and procedures and provide compensating controls to reduce the risk of misappropriation of assets. This will be an ongoing process, requiring continual analysis of processes and procedures in order to minimize the risk. However, it is not practical to take significant enough steps to remove the finding completely.
2018-001
FAC accepted this audit on August 29, 2019 — management decision was due February 29, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on August 13, 2018 — management decision was due February 13, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on July 31, 2017 — management decision was due January 31, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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