EIN: 480816473
UEI: YCRSYKK6HD26
Audited by: LINDBURG VOGEL PIERCE FARIS CHARTERED
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 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 30, 2026 (117 days from today).
What is a management decision? →Criteria: Expense was not recognized in accordance with generally accepted accounting principles. Condition and Context: Expense was not properly recognized in the period the expense was incurred. Bank transactions were recorded into another cash account instead of being expensed, which overstated the current year change in net position. Effect: Expense was not recognized in the appropriate period. Management has corrected as a result of the audit. Cause: Accounting records are maintained on a cash basis throughout the year. Control procedures were not implemented to ensure adjustments to recognize activity in the appropriate period. Recommendation: Implement procedures and related controls to ensure transactions are made to recognize activity when expense is incurred. Correcting journal entries, if any, should be made timely and financial records should agree to the audited financial statements. Management Response: Management agrees with finding. Procedures are being implemented to ensure appropriate recognition, see attached corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: Expense was not recognized in accordance with generally accepted accounting principles. Condition and Context: Expense was not properly recognized in the period the expense was incurred. Bank transactions were recorded into another cash account instead of being expensed, which overstated the current year change in net position. Effect: Expense was not recognized in the appropriate period. Management has corrected as a result of the audit. Cause: Accounting records are maintained on a cash basis throughout the year. Control procedures were not implemented to ensure adjustments to recognize activity in the appropriate period. Recommendation: Implement procedures and related controls to ensure transactions are made to recognize activity when expense is incurred. Correcting journal entries, if any, should be made timely and financial records should agree to the audited financial statements. Management Response: Management agrees with finding. Procedures are being implemented to ensure appropriate recognition, see attached corrective action plan.
The Executive Director and Fiscal Manager will review the month end compilation reports provided for the Housing Authority. Unexpected variances in accounts or new accounts for the month will be main focus of the review. Monthly reports will also be reviewed at bi-monthly board meetings. Implementation date of July 1, 2026 Responsible Party: Jodi Whitmore, Executive Director
FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
FAC accepted this audit on January 12, 2024 — management decision was due July 12, 2024.
FAC accepted this audit on June 28, 2023 — management decision was due December 28, 2023.
FAC accepted this audit on July 6, 2022 — management decision was due January 6, 2023.
2021-004 Improper information used to figure rent calculation and missing inspection formsU.S Department of Housing and Urban DevelopmentNo. 14.871 - Section 8 Housing Choice Voucher ProgramGrant period Year Ended September 30, 2021Type of Finding: NoncomplianceCriteria: Rent assistance should be calculated using the participant?s income and actual costs they are responsible for in their approved housing placement. Completed inspection forms are required to be kept in the client?s file.Condition and Context: Participant income verification and potential rent assistance should be verified prior to participant receiving assistance. Participants' sources of income were incomplete and/or rent calculation of eligible assistance was not calculated correctly. Inspections should be done prior to a participant receiving rental assistance.Effect: In the statistical sample population of 40, 2 participants had incomplete and/or inaccurate documentation resulting in 2 participants that did not receive the correct amount of assistance. Another 2 participant files did not have the correct inspection forms.Cause: Income verification procedures were not done completely. Rent assistance calculations did not incorporate current comprehensive information, so payments were not made at the appropriate amount. A housing unit that failed an inspection report did not have follow up documentation in their file of the required repairs. An inspection report could not be found in a client?s file.Repeat Finding: Repeat finding of 2020-004Recommendation: The entity should establish review procedures to ensure accurate determination of rent calculation and all required forms are in the participant?s file.Management Response: Management agrees with finding. Procedures are being implemented to ensure appropriate payments for qualified clients, see attached corrective action plan.
Show full finding ▾Hide full finding ▴2021-004 Improper information used to figure rent calculation and missing inspection formsU.S Department of Housing and Urban DevelopmentNo. 14.871 - Section 8 Housing Choice Voucher ProgramGrant period Year Ended September 30, 2021Type of Finding: NoncomplianceCriteria: Rent assistance should be calculated using the participant?s income and actual costs they are responsible for in their approved housing placement. Completed inspection forms are required to be kept in the client?s file.Condition and Context: Participant income verification and potential rent assistance should be verified prior to participant receiving assistance. Participants' sources of income were incomplete and/or rent calculation of eligible assistance was not calculated correctly. Inspections should be done prior to a participant receiving rental assistance.Effect: In the statistical sample population of 40, 2 participants had incomplete and/or inaccurate documentation resulting in 2 participants that did not receive the correct amount of assistance. Another 2 participant files did not have the correct inspection forms.Cause: Income verification procedures were not done completely. Rent assistance calculations did not incorporate current comprehensive information, so payments were not made at the appropriate amount. A housing unit that failed an inspection report did not have follow up documentation in their file of the required repairs. An inspection report could not be found in a client?s file.Repeat Finding: Repeat finding of 2020-004Recommendation: The entity should establish review procedures to ensure accurate determination of rent calculation and all required forms are in the participant?s file.Management Response: Management agrees with finding. Procedures are being implemented to ensure appropriate payments for qualified clients, see attached corrective action plan.
The customer is to provide sufficient proof of all sources of income. The Cowley County Housing Authority (CCHA) will use a rent calculation sheet to determine the customer's total income and deductions. A copy of the income and verification will be in each customer's file. The CCHA uses a total tenant worksheet to calculate the rent to owner using the HUD formula for Housing Choice Voucher payments. To ensure these calculations are correct, the Executive Director will pull a sample of files quarterly for both Housing Assistants to review the calculations for their respective housing area and initial the report. The employee making the initial calculation and the person reviewing the calculation shall initial each report, then the Executive Director will sign each sheet after it is reviewed.Implementation date of July 1, 2022Responsible Party: Jodi Abington, Executive Director
2020-004
2021-005 Segregation of Duties / Review ProceduresU.S Department of Housing and Urban DevelopmentNo. 14.871 - Section 8 Housing Choice Voucher ProgramGrant period Year Ended September 30, 2021Type of Finding: Internal ControlCriteria: Internal review should be done on new or recertified participants in the housing choice voucher program.Condition and Context: Review procedures are not established to verify the participant?s eligibility and approve special tests and provisions for the housing choice voucher program. Participants' sources of income were incomplete and/or rent calculation of eligible assistance was not calculated correctly.Effect: In the statistical sample population of 40, 2 participants had incomplete and/or inaccurate documentation resulting in 2 participants that did not receive the correct amount of assistance. Another 2 participant files did not have the correct inspection forms.Cause: Segregation of duties and control procedures were not implemented and regularly maintained.Repeat Finding: Repeat finding of 2020-005Recommendation: Another staff person should review the participant?s file for proper documentation and rent calculation before monthly assistance commences.Management Response: Management agrees with finding. Procedures are being implemented to ensure appropriate payments for qualified clients, see attached corrective action plan.
Show full finding ▾Hide full finding ▴2021-005 Segregation of Duties / Review ProceduresU.S Department of Housing and Urban DevelopmentNo. 14.871 - Section 8 Housing Choice Voucher ProgramGrant period Year Ended September 30, 2021Type of Finding: Internal ControlCriteria: Internal review should be done on new or recertified participants in the housing choice voucher program.Condition and Context: Review procedures are not established to verify the participant?s eligibility and approve special tests and provisions for the housing choice voucher program. Participants' sources of income were incomplete and/or rent calculation of eligible assistance was not calculated correctly.Effect: In the statistical sample population of 40, 2 participants had incomplete and/or inaccurate documentation resulting in 2 participants that did not receive the correct amount of assistance. Another 2 participant files did not have the correct inspection forms.Cause: Segregation of duties and control procedures were not implemented and regularly maintained.Repeat Finding: Repeat finding of 2020-005Recommendation: Another staff person should review the participant?s file for proper documentation and rent calculation before monthly assistance commences.Management Response: Management agrees with finding. Procedures are being implemented to ensure appropriate payments for qualified clients, see attached corrective action plan.
The CCHA is to provide a SEMAP review each year on its housing authority. This review would include selections of applications from the housing waiting list, Sound determination of reasonable rent for each unit leased, Establishment of payment standards within the required range of fair market rent, accurate verification of family income, Timely annual reexaminations of family income, correct calculation of the tenant share of the rent and the housing assistance payment, maintenance of a current schedule of allowances for tenant utility costs, ensure units comply with the housing quality standards, timely annual housing quality inspections, performing a quality control inspections, ensure that landlords and tenants promptly correct housing quality deficiencies, ensure that all available housing choice vouchers are used, expand housing choice outside areas of poverty and enroll families in the family self-sufficiency program as needed. To ensure there is a proper review process, the Executive Director will pull a sample of files quarterly from both locations to review the files. The Ark City Housing Assistant will review the Hutch Housing Assistant's files and the Hutch Housing Assistant will review the Ark City Housing Assistant's files. The person reviewing the file shall initial each report, then the Executive Director will sign each report after it is reviewed.Implementation date of July 1, 2022Responsible Party: Jodi Abington, Executive Director
2020-005
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
Participant income verification and potential rent assistance should be verified prior to participant receiving assistance. Participants' sources of income were incomplete and/or rent calculation of eligible assistance was not calculated correctly. Cause: Income verification procedures were not done completely, and additional sources of income were incomplete or inaccurate. Rent assistance calculations did not incorporate current comprehensive information, so payments were not made at the appropriate amount. Effect: Rent assistance may be provided to clients at inaccurate amounts. Context: In the statistical sample population of 40, 8 participants had incomplete and/or inaccurate documentation resulting in 7 participants that did not receive the correct amount of assistance. Repeat Finding: Repeat finding of 2019-001 Recommendation: The entity should establish review procedures to ensure accurate determination of eligibility and calculation of allowable amounts. Management Response: Management agrees with finding. Procedures are being implemented to ensure appropriate payments for qualified clients, see attached corrective action plan.
Show full finding ▾Hide full finding ▴2020-004 Improper information used to figure eligibility and rent calculation U.S Department of House and Urban Development No. 14.871 - Section 8 Housing Choice Voucher Program Grant period Year Ended September 30, 2020 Type of Finding: Noncompliance Criteria: Rent assistance should only be provided to eligible clients for allowable amounts. Condition: Participant income verification and potential rent assistance should be verified prior to participant receiving assistance. Participants' sources of income were incomplete and/or rent calculation of eligible assistance was not calculated correctly. Cause: Income verification procedures were not done completely, and additional sources of income were incomplete or inaccurate. Rent assistance calculations did not incorporate current comprehensive information, so payments were not made at the appropriate amount. Effect: Rent assistance may be provided to clients at inaccurate amounts. Context: In the statistical sample population of 40, 8 participants had incomplete and/or inaccurate documentation resulting in 7 participants that did not receive the correct amount of assistance. Repeat Finding: Repeat finding of 2019-001 Recommendation: The entity should establish review procedures to ensure accurate determination of eligibility and calculation of allowable amounts. Management Response: Management agrees with finding. Procedures are being implemented to ensure appropriate payments for qualified clients, see attached corrective action plan.
The customer is to provide sufficient proof of all sources of income. The Cowley County Housing Authority (CCHA) will use a rent calculation sheet to determine the customer's total income. A copy of the income and verification will be in each customer file. The CCHA uses a total tenant worksheet to calculate the rent to owner using the HUD formula for Housing Choice Voucher payments. To ensure these calculations are correct, the Executive Director will pull a sample of files quarterly for both Housing Assistants to review the calculations for their respective housing area and initial the report. The employee making the initial calculation and the person reviewing the calculation shall initial each report. Implement August 13, 2021 Responsible Party: Jodi Abington, Executive Director
2019-001
2020-005 Segregation of Duties / Review Procedures U.S Department of House and Urban Development No. 14.871 - Section 8 Housing Choice Voucher Program Grant period Year Ended September 30, 2020 Type of Finding: Internal Control Criteria: Internal review should be done on new or recertified participants in the housing choice voucher program. Condition and Context: Review procedures are not established to verify the participant?s eligibility and approve special tests and provisions for the housing choice voucher program. Participants' sources of income were incomplete and/or rent calculation of eligible assistance was not calculated correctly. Cause: Segregation of duties and control procedures were not implemented and regularly maintained. Effect: In the tested sample population, four participant?s income was not verified and seven participants did not receive the correct amount of assistance. Recommendation: Another staff person should review clients eligibility before they are enrolled in the program to verify income and rent payment calculation. Management Response: Management agrees with finding. Procedures are being implemented to ensure appropriate payments for qualified clients, see attached corrective action plan.
Show full finding ▾Hide full finding ▴2020-005 Segregation of Duties / Review Procedures U.S Department of House and Urban Development No. 14.871 - Section 8 Housing Choice Voucher Program Grant period Year Ended September 30, 2020 Type of Finding: Internal Control Criteria: Internal review should be done on new or recertified participants in the housing choice voucher program. Condition and Context: Review procedures are not established to verify the participant?s eligibility and approve special tests and provisions for the housing choice voucher program. Participants' sources of income were incomplete and/or rent calculation of eligible assistance was not calculated correctly. Cause: Segregation of duties and control procedures were not implemented and regularly maintained. Effect: In the tested sample population, four participant?s income was not verified and seven participants did not receive the correct amount of assistance. Recommendation: Another staff person should review clients eligibility before they are enrolled in the program to verify income and rent payment calculation. Management Response: Management agrees with finding. Procedures are being implemented to ensure appropriate payments for qualified clients, see attached corrective action plan.
The CCHA is to provide a SEMAP review each year on its housing authority. This review would include a selections of applications from the housing waiting list, Sound determination of reasonable rent for each unit leased, Establishment of payment standards within the required range of fair market rent, accurate verification of family income, Timely annual reexaminations of family income, correct calculation of the tenant share of the rent and the housing assistance payment, maintenance of a current schedule of allowances for tenant utility costs, ensure units comply with the housing quality standards, timely annual housing quality inspections, performing a quality control inspections, ensure that landlords and tenants promptly correct housing quality deficiencies, ensure that all available housing choice vouchers are used, expand housing choice outside areas of poverty and enroll families in the family self-sufficiency program as needed. The Executive Director will randomly select files to be monitored each year as indicated by HUD. This will be implemented August 13, 2021 Responsible Party: Jodi Abington, Executive Director Implementation will be August 13, 2021. Responsible party: Jodi Abington, Executive Director
FAC accepted this audit on September 1, 2020 — management decision was due March 1, 2021.
The electronic payment processes lacks segregation of duties and related controls. Criteria: Multiple ACH payments were made without approval. With one vendor selected for testing, there were multiple instances when the internal documents were not approved prior to the ACH being initiated in addition to the ACH not being approved. Cause: Segregation of duties and control procedures were not implemented and regularly maintained. Effect: While payments selected for testing appeared to be paid appropriately, funds could be transferred without the review and approval of management. There is opportunity for the misappropriation of assets if not adequately monitored. Recommendation: Segregation of duties could be improved with the management approval of any electronic payments prior to initiation. Processes could include dual authentication of payments through the bank and/or board member(s) could review the bank statement for unusual transactions. Segregation of duties would improve the controls over electronic payment processes and safeguard the Organization's assets. Management Response: Management agrees with finding. Procedures are being implemented to ensure appropriate review of all electronic payments, see attached corrective action plan.
Show full finding ▾Hide full finding ▴Condition: The electronic payment processes lacks segregation of duties and related controls. Criteria: Multiple ACH payments were made without approval. With one vendor selected for testing, there were multiple instances when the internal documents were not approved prior to the ACH being initiated in addition to the ACH not being approved. Cause: Segregation of duties and control procedures were not implemented and regularly maintained. Effect: While payments selected for testing appeared to be paid appropriately, funds could be transferred without the review and approval of management. There is opportunity for the misappropriation of assets if not adequately monitored. Recommendation: Segregation of duties could be improved with the management approval of any electronic payments prior to initiation. Processes could include dual authentication of payments through the bank and/or board member(s) could review the bank statement for unusual transactions. Segregation of duties would improve the controls over electronic payment processes and safeguard the Organization's assets. Management Response: Management agrees with finding. Procedures are being implemented to ensure appropriate review of all electronic payments, see attached corrective action plan.
Prior to transmission, the Fiscal Manager shall prepare a unit cost report for each vender and a proposed electronic transaction journal. The Executive Director or designated second employee shall review the reports to match the unit cost report to the transaction journal. Implement August 10, 2020.
The final allocation of funds based on units provided was not accurate as units throughout the year were not tracked correctly. Current controls did not include recalculation of the allocation. Criteria: Units in excess of the annual approved units of each service provider are tracked outside the accounting system. If funds remain toward the end of the year, service providers may be paid for some of the excess units that were completed. The allocation of these funds is based on total excess units. The Organization's excess units report was not consistent with the reports completed by the service providers. Cause: Lack of controls over allocation of remaining funds and excess units report. Effect: While monthly payments selected for testing appeared to be paid consistently with the monthly reports provided by the service providers, the excess units report was not accurate and resulted in misallocation of the final payment of funds amongst service providers. Recommendation: Another staff person could review and recalculate the excess units report to ensure all excess units from service providers are included and the allocation of funds is made accurately. Management Response: Management agrees with finding. Procedures are being implemented to ensure appropriate review of excess fund allocations, see attached corrective action plan.
Show full finding ▾Hide full finding ▴Condition: The final allocation of funds based on units provided was not accurate as units throughout the year were not tracked correctly. Current controls did not include recalculation of the allocation. Criteria: Units in excess of the annual approved units of each service provider are tracked outside the accounting system. If funds remain toward the end of the year, service providers may be paid for some of the excess units that were completed. The allocation of these funds is based on total excess units. The Organization's excess units report was not consistent with the reports completed by the service providers. Cause: Lack of controls over allocation of remaining funds and excess units report. Effect: While monthly payments selected for testing appeared to be paid consistently with the monthly reports provided by the service providers, the excess units report was not accurate and resulted in misallocation of the final payment of funds amongst service providers. Recommendation: Another staff person could review and recalculate the excess units report to ensure all excess units from service providers are included and the allocation of funds is made accurately. Management Response: Management agrees with finding. Procedures are being implemented to ensure appropriate review of excess fund allocations, see attached corrective action plan.
The Fiscal Manager shall prepare a final allocation of units report for each vender. The Executive Director or a designated second employee shall review and recalculate to verify accuracy, The Vender shall be notified of the final calculation. A response from the Vender will be required. The Executive Director will review the response before the Fiscal Manager generates the check. Implement September 1, 2020,
Excess rent payments/assistance were provided to clients. Criteria: Participant income verification and potential rent assistance should be verified prior to participant receiving assistance. Instances exist where participants' sources of income were incomplete and/or rent calculation of eligible assistance was not calculated correctly. Cause: Income verification procedures were not done completely, and additional sources of income were missed. Rent assistance calculations did not incorporate current comprehensive information, so payments were not made at the appropriate amount. Effect: In the tested sample population, an ineligible participant received assistance and three participants did not receive the correct amount of assistance. Recommendation: Another staff person could review clients before they are enrolled in the program to verify income and rent payment calculation. Management Response: Management agrees with finding. Procedures are being implemented to ensure appropriate payments for qualified clients, see attached corrective action plan.
Show full finding ▾Hide full finding ▴Condition: Excess rent payments/assistance were provided to clients. Criteria: Participant income verification and potential rent assistance should be verified prior to participant receiving assistance. Instances exist where participants' sources of income were incomplete and/or rent calculation of eligible assistance was not calculated correctly. Cause: Income verification procedures were not done completely, and additional sources of income were missed. Rent assistance calculations did not incorporate current comprehensive information, so payments were not made at the appropriate amount. Effect: In the tested sample population, an ineligible participant received assistance and three participants did not receive the correct amount of assistance. Recommendation: Another staff person could review clients before they are enrolled in the program to verify income and rent payment calculation. Management Response: Management agrees with finding. Procedures are being implemented to ensure appropriate payments for qualified clients, see attached corrective action plan.
The customer is to provide sufficient proof of all sources of income. The Cowley County Housing Authority (CCHA) will use a rent calculation sheet to determine the customers total income. A copy of the income and verification will be in each customer file. The CCHA uses the Total Tennant worksheet to calculate the rent to owner using the HUD formula for Housing Choice Voucher payments. To ensure these calculations are correct, the Housing Assistant in Hutchinson and the Executive Director will review the calculations for their respective housing area and initial the report. The employee making the initial calculation and the person reviewing the calculation shall each initial the report. Implement August 10, 2020.
FAC accepted this audit on June 24, 2019 — management decision was due December 24, 2019.
FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.
FAC accepted this audit on September 7, 2017 — management decision was due March 7, 2018.
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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