EIN: 480814616
UEI: QUFVN5NPPCD6
Audited by: JARRED, GILMORE & PHILLIPS, PA
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 June 24, 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 December 24, 2026 (106 days from today).
What is a management decision? →FAC accepted this audit on June 27, 2025 — management decision was due December 27, 2025.
FAC accepted this audit on June 26, 2024 — management decision was due December 26, 2024.
FAC accepted this audit on June 27, 2023 — management decision was due December 27, 2023.
FAC accepted this audit on May 16, 2022 — management decision was due November 16, 2022.
Copies of records to support amounts paid were not on file. Cause: The Agency lacked proper internal controls over client files and the error was not detected. Effect or Potential Effect: The Agency is not able to support amounts paid to owners and amounts billed to HUD were correct, therefore could not support amounts paid to owners and billed to HUD. This could result in improper amounts being paid to owners and billed to HUD on behalf of participants. Questioned Costs: None Context: During our testing of client assistance files, it was noted that 3 of the 40 files tested did not have a HAP contract on file to support amounts paid. Repeat Finding: This is a repeat from the immediate previous audit, 2020-001 Recommendation: Policies and procedures should be written to provide internal control over client files. We recommend the Agency establish a review process, such as sampling a portion of each population of client files, to ensure all proper documentation is on file and up to date. The Agency must strive to maintain complete and accurate accounts and other records for the program in accordance with HUD requirements. Views of responsible officials: Management is in agreement and will implement a corrective action plan.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF HOUSING AND UREBAN DEVELOPMENTSection 8 Housing Choice Vouchers ? CFDA 14.871 Criteria: The PHA must pay a monthly HAP on behalf of the family that corresponds with the amount on line 12u of the HUD-50058. This HAP amount must be reflected on the HAP contract and HAP register. (24 CFR section 982.158 and 24 CFR part 982, subpart K). Condition: Copies of records to support amounts paid were not on file. Cause: The Agency lacked proper internal controls over client files and the error was not detected. Effect or Potential Effect: The Agency is not able to support amounts paid to owners and amounts billed to HUD were correct, therefore could not support amounts paid to owners and billed to HUD. This could result in improper amounts being paid to owners and billed to HUD on behalf of participants. Questioned Costs: None Context: During our testing of client assistance files, it was noted that 3 of the 40 files tested did not have a HAP contract on file to support amounts paid. Repeat Finding: This is a repeat from the immediate previous audit, 2020-001 Recommendation: Policies and procedures should be written to provide internal control over client files. We recommend the Agency establish a review process, such as sampling a portion of each population of client files, to ensure all proper documentation is on file and up to date. The Agency must strive to maintain complete and accurate accounts and other records for the program in accordance with HUD requirements. Views of responsible officials: Management is in agreement and will implement a corrective action plan.
Finding 2021-001? Special Tests and Provisions Condition: During our testing of client assistance files, it was noted that 3 of the 40 files tested did not have a HAP contract on file to support amounts paid. Recommendation: Policies and procedures should be written to provide internal control over client files. We recommend the Agency establish a review process, such as sampling a portion of each population of client files, to ensure all proper documentation is on file and up to date. The Agency must strive to maintain complete and accurate accounts and other records for the program in accordance with HUD requirements. Action Taken: We concur with the recommendation and since year end the Agency?s Housing department has updated review procedures to ensure that current and completed HAP contracts are included in each client file. Effective February 15, 2022, the Housing Department?s Clerk verifies this documentation and completes an Audit Checklist Report. This report is a listing of landlords who were mailed a HAP contract along with a letter specifying the deadline for return of the completed document. The letter informs landlords that failure to provide the HAP Agreement may delay or void HAP payment. Anticipated Completion Date: February 15, 2022
2020-001
Copies of records did not include a lease agreement on file that was used in the determination of reasonable rent in accordance with the PHA?s administrative plan. Cause: The Agency lacked proper internal controls over client files and the error was not detected. Effect or Potential Effect: The Agency lacked documentation on file to show proper rent reasonableness calculations, therefore could not support amounts paid to owners and billed to HUD. This could result in an over (under) payment of HAP on behalf of the participant. Questioned Costs: None Context: During our testing of client assistance files, it was noted that 2 of the 40 files tested did not have a lease agreement on file that was used in the determination of reasonable rent in accordance with the PHA?s administrative plan. Repeat Finding: This is a repeat from the immediate previous audit, 2020-002 Recommendation: Policies and procedures should be written to provide internal control over client files. We recommend the Agency establish a review process, such as sampling a portion of each population of client files, to ensure all proper documentation is on file and up to date. The Agency must strive to maintain complete and accurate accounts and other records for the program in accordance with HUD requirements. Views of responsible officials: Management is in agreement and will implement a corrective action plan.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF HOUSING AND UREBAN DEVELOPMENT Section 8 Housing Choice Vouchers ? CFDA 14.871 Criteria: The PHA must determine that the rent to owner is reasonable at the time of initial leasing. Also, the PHA must determine reasonable rent 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 five percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. The PHA must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially, during the term of the HAP contract, and three years subsequent to the final lease payment) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Condition: Copies of records did not include a lease agreement on file that was used in the determination of reasonable rent in accordance with the PHA?s administrative plan. Cause: The Agency lacked proper internal controls over client files and the error was not detected. Effect or Potential Effect: The Agency lacked documentation on file to show proper rent reasonableness calculations, therefore could not support amounts paid to owners and billed to HUD. This could result in an over (under) payment of HAP on behalf of the participant. Questioned Costs: None Context: During our testing of client assistance files, it was noted that 2 of the 40 files tested did not have a lease agreement on file that was used in the determination of reasonable rent in accordance with the PHA?s administrative plan. Repeat Finding: This is a repeat from the immediate previous audit, 2020-002 Recommendation: Policies and procedures should be written to provide internal control over client files. We recommend the Agency establish a review process, such as sampling a portion of each population of client files, to ensure all proper documentation is on file and up to date. The Agency must strive to maintain complete and accurate accounts and other records for the program in accordance with HUD requirements. Views of responsible officials: Management is in agreement and will implement a corrective action plan.
Finding 2021-002 ? Special Tests and Provisions Condition: During our testing of client assistance files, it was noted that 2 of the 40 files tested did not have a lease agreement on file that was used in the determination of reasonable rent in accordance with the PHA?s administrative plan. Recommendation: Policies and procedures should be written to provide internal control over client files. We recommend the Agency establish a review process, such as sampling a portion of each population of client files, to ensure all proper documentation is on file and up to date. The Agency must strive to maintain complete and accurate accounts and other records for the program in accordance with HUD requirements. Action Taken: We concur with the recommendation the Agency?s Housing department has implemented monitoring procedures with regard to Lease Agreements. As of February 15, 2022, the Housing Clerk is required to complete an Audit Check List Report. This report is a listing of Landlords who were mailed a letter specifying the deadline for the return of the lease agreement. The letter informs landlords that failure to provide these required documents may delay or void HAP payment. Anticipated Completion Date: February 15, 2022
2020-002
During our testing of financial reports to the grantor, it was determined a breakdown in internal controls occurred, because staff did not keep support for amounts reported to grantors. Current staff tried to re-create the reports with the accounting system and amounts were materially different than originally reported to the grantor. Cause: A turnover in management resulted in support to be disregarded therefore, the Agency had no support to verify amounts reported. Effect or Potential Effect: The deficiencies in the design and operation of the internal controls in this area could have resulted in the Agency being paid for expenses not actually expended. Questioned Costs: None Context: During our testing of reports submitted to the state we selected two (2) months of 12 and none of the reported selected included documentation of amounts reported. Repeat Finding: No Recommendation: Additional training for staff is needed in the area of internal control over reporting. All reports filed should be thoroughly reviewed and approved before issuance. This review would include tying amounts reported to attached support. Views of responsible official: Management is in agreement and will implement a corrective action plan.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF HEALTH AND HUMAN SERVCES Aging Cluster: Special Programs for the Aging--Title III, Part B-- CFDA 93.044 Special Programs for the Aging--Title III, Part C-- CFDA 93.045 Nutrition Services Incentive Program ? CFDA 93.053 Criteria: Internal controls should be in place that provide reasonable assurance that system generated records for all grant activities to allow for proper reporting for reimbursement. Condition: During our testing of financial reports to the grantor, it was determined a breakdown in internal controls occurred, because staff did not keep support for amounts reported to grantors. Current staff tried to re-create the reports with the accounting system and amounts were materially different than originally reported to the grantor. Cause: A turnover in management resulted in support to be disregarded therefore, the Agency had no support to verify amounts reported. Effect or Potential Effect: The deficiencies in the design and operation of the internal controls in this area could have resulted in the Agency being paid for expenses not actually expended. Questioned Costs: None Context: During our testing of reports submitted to the state we selected two (2) months of 12 and none of the reported selected included documentation of amounts reported. Repeat Finding: No Recommendation: Additional training for staff is needed in the area of internal control over reporting. All reports filed should be thoroughly reviewed and approved before issuance. This review would include tying amounts reported to attached support. Views of responsible official: Management is in agreement and will implement a corrective action plan.
Finding 2021-003 ? Reporting Condition: During our testing of financial reports to the grantor, it was determined a breakdown in internal controls occurred, because staff did not keep support for amounts reported to grantors. Current staff tried to re-create the reports with the accounting system and amounts were materially different than originally reported to the grantor. Recommendation: Additional training for staff is needed in the area of internal control over reporting. All reports filed should be thoroughly reviewed and approved before issuance. This review would include tying amounts reported to attached support. Action Taken: We concur with the recommendation. Since the fiscal year reviewed and reported on by the auditors, analysis of our procedures and reporting process has taken place, and a new written protocol for reporting will be established on or before June 15, 2022. Enhanced emphasis on the fiscal office review of all reports includes providing support documents with reports prior to being forwarded to the Executive Director for signature. We do not believe this will be a future problem as processes and controls will put into place in the new fiscal year. Anticipated Completion Date: June 15, 2022
FAC accepted this audit on June 27, 2021 — management decision was due December 27, 2021.
During our testing of client assistance files, it was noted that 34 of the 40 files tested did not have a HAP contract on file to support amounts paid. Effect: The Agency is not able to support amounts paid to owners and amounts billed to HUD were correct, therefore could not support amounts paid to owners and billed to HUD. This could result in improper amounts being paid to owners and billed to HUD on behalf of participants. Cause: The Agency lacked proper internal controls over client files and the error was not detected. Recommendation: Policies and procedures should be written to provide internal control over client files. We recommend the Agency establish a review process, such as sampling a portion of each population of client files, to ensure all proper documentation is on file and up to date. The Agency must strive to maintain complete and accurate accounts and other records for the program in accordance with HUD requirements. Views of responsible officials and planned corrective action: See the Corrective Action Plan on pages 41-42 of the current year audit.
Show full finding ▾Hide full finding ▴Criteria: The PHA must pay a monthly HAP on behalf of the family that corresponds with the amount on line 12u of the HUD-50058. This HAP amount must be reflected on the HAP contract and HAP register. (24 CFR section 982.158 and 24 CFR part 982, subpart K). Condition: During our testing of client assistance files, it was noted that 34 of the 40 files tested did not have a HAP contract on file to support amounts paid. Effect: The Agency is not able to support amounts paid to owners and amounts billed to HUD were correct, therefore could not support amounts paid to owners and billed to HUD. This could result in improper amounts being paid to owners and billed to HUD on behalf of participants. Cause: The Agency lacked proper internal controls over client files and the error was not detected. Recommendation: Policies and procedures should be written to provide internal control over client files. We recommend the Agency establish a review process, such as sampling a portion of each population of client files, to ensure all proper documentation is on file and up to date. The Agency must strive to maintain complete and accurate accounts and other records for the program in accordance with HUD requirements. Views of responsible officials and planned corrective action: See the Corrective Action Plan on pages 41-42 of the current year audit.
Finding 2020-001? Special Tests and Provisions Condition: During our testing of client assistance files, it was noted that 34 of the 40 files tested did not have a HAP contract on file to support amounts paid. Recommendation: Policies and procedures should be written to provide internal control over client files. We recommend the Agency establish a review process, such as sampling a portion of each population of client files, to ensure all proper documentation is on file and up to date. The Agency must strive to maintain complete and accurate accounts and other records for the program in accordance with HUD requirements. Action Taken: We concur with the recommendation and since year end the Agency?s Housing department has put procedures in place to ensure that current and completed HAP contracts are included in client files. Also, the Housing Department?s Audit File Clerk now verifies this documentation and used an Audit Checklist Report. This report is a listing of landlords who were mailed a HAP contract along with a letter specifying the deadline for return of the completed document. The letter informs landlords that failure to provide the HAP Agreement may delay or void HAP payment.
During our testing of client assistance files, it was noted that 17 of the 40 files tested did not have a lease agreement on file that was used in the determination of reasonable rent in accordance with the PHA?s administrative plan. Effect: The Agency lacked documentation on file to show proper rent reasonableness calculations, therefore could not support amounts paid to owners and billed to HUD. This could result in an over (under) payment of HAP on behalf of the participant. Cause: The Agency lacked proper internal controls over client files and the error was not detected. Recommendation: Policies and procedures should be written to provide internal control over client files. We recommend the Agency establish a review process, such as sampling a portion of each population of client files, to ensure all proper documentation is on file and up to date. The Agency must strive to maintain complete and accurate accounts and other records for the program in accordance with HUD requirements. Views of responsible officials and planned corrective action: See the Corrective Action Plan on pages 41-42 of the current year audit.
Show full finding ▾Hide full finding ▴Criteria: The PHA must determine that the rent to owner is reasonable at the time of initial leasing. Also, the PHA must determine reasonable rent 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 five percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. The PHA must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially, during the term of the HAP contract, and three years subsequent to the final lease payment) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Condition: During our testing of client assistance files, it was noted that 17 of the 40 files tested did not have a lease agreement on file that was used in the determination of reasonable rent in accordance with the PHA?s administrative plan. Effect: The Agency lacked documentation on file to show proper rent reasonableness calculations, therefore could not support amounts paid to owners and billed to HUD. This could result in an over (under) payment of HAP on behalf of the participant. Cause: The Agency lacked proper internal controls over client files and the error was not detected. Recommendation: Policies and procedures should be written to provide internal control over client files. We recommend the Agency establish a review process, such as sampling a portion of each population of client files, to ensure all proper documentation is on file and up to date. The Agency must strive to maintain complete and accurate accounts and other records for the program in accordance with HUD requirements. Views of responsible officials and planned corrective action: See the Corrective Action Plan on pages 41-42 of the current year audit.
Finding 2020-002 ? Special Tests and Provisions Condition: During our testing of client assistance files, it was noted that 17 of the 40 files tested did not have a lease agreement on file that was used in the determination of reasonable rent in accordance with the PHA?s administrative plan. Recommendation: Policies and procedures should be written to provide internal control over client files. We recommend the Agency establish a review process, such as sampling a portion of each population of client files, to ensure all proper documentation is on file and up to date. The Agency must strive to maintain complete and accurate accounts and other records for the program in accordance with HUD requirements. Action Taken: We concur with the recommendation and since year end the Agency?s Housing department has implemented procedures with regard to Lease Agreements. The Hosing Audit File Clerk is required to complete an Audit Check List Report. This report is a listing of Landlords who were mailed a letter specifying the deadline for the return of the lease agreement. The letter informs landlords that failure to provide these required documents may delay or void HAP payment.
FAC accepted this audit on April 1, 2020 — management decision was due October 1, 2020.
FAC accepted this audit on February 21, 2019 — management decision was due August 21, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on May 13, 2018 — management decision was due November 13, 2018.
FAC accepted this audit on January 12, 2017 — management decision was due July 12, 2017.
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