EIN: 514056061
UEI: F48CS2MTB451
Audited by: Tucker, Brandenburg & Company, PLLC
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 July 2, 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 January 2, 2027 (111 days from today).
What is a management decision? →The Authority has inter-program payable and receivable in excess of $100,000 at year end between the two affected activities as shown of the attached FDS (Lines 144 and 347). Amounts in the current year are more than those at the prior year end. Internal control seems to have slowed the accumulation of the issue. Effect: The Authority is not in compliance with the HUD requirements for the operations of the voucher and public housing programs. Cause The Authority hired an additional staff member for its Voucher program but suffered declines in the number of vouchers issued and the associated administrative fee earned from such. Additionally, the amount of HAP remitted from HUD on a monthly basis has been below the proper level. To make up for this shortfall, the Authority utilized administrative funds for HAP. At no point were HAP funds used for administrative purposes. Recommendation The Authority should address staffing levels for the Voucher program and increase voucher issuance if possible. We also suggest that a request be made to HUD for additional administrative funding. Internal control procedures should be established to detect any excess charges to either HCV or public housing and reflect immediate payment of allocated expenses. Corrective Action Plan The Housing Authority has addressed the staffing levels for the program and is working with HUD to secure reimbursements for under funded HAP remittances. Additionally, the Authority is working with HUD to utilize reserve funds to alleviate the issue. Prior year findings: Finding 2024-1 is listed above as 2025-001.
Show full finding ▾Hide full finding ▴Finding 2025-001 Federal Agency: Department of Housing and Urban Development (HUD) Programs effected: Low-Income Housing Program (CFDA #14.850) Section 8 Housing Choice Vouchers (CFDA #14.871) Questioned Costs: $117,869 Criteria: HUD program funds cannot be used to support or supplement another program. Condition: The Authority has inter-program payable and receivable in excess of $100,000 at year end between the two affected activities as shown of the attached FDS (Lines 144 and 347). Amounts in the current year are more than those at the prior year end. Internal control seems to have slowed the accumulation of the issue. Effect: The Authority is not in compliance with the HUD requirements for the operations of the voucher and public housing programs. Cause The Authority hired an additional staff member for its Voucher program but suffered declines in the number of vouchers issued and the associated administrative fee earned from such. Additionally, the amount of HAP remitted from HUD on a monthly basis has been below the proper level. To make up for this shortfall, the Authority utilized administrative funds for HAP. At no point were HAP funds used for administrative purposes. Recommendation The Authority should address staffing levels for the Voucher program and increase voucher issuance if possible. We also suggest that a request be made to HUD for additional administrative funding. Internal control procedures should be established to detect any excess charges to either HCV or public housing and reflect immediate payment of allocated expenses. Corrective Action Plan The Housing Authority has addressed the staffing levels for the program and is working with HUD to secure reimbursements for under funded HAP remittances. Additionally, the Authority is working with HUD to utilize reserve funds to alleviate the issue. Prior year findings: Finding 2024-1 is listed above as 2025-001.
The Housing Authority has addressed the staffing levels for the program and is working with HUD to secure reimbursements for under funded HAP remittances. Additionally, the Authority is working with HUD to utilize reserve funds to alleviate the issue.
2024-001
FAC accepted this audit on July 8, 2025 — management decision was due January 8, 2026.
The Authority has inter-program payable and receivable in excess of $100,000 at year end between the two affected activities as shown of the attached FDS (Lines 144 and 347). Amounts in the current year are more than double those at the prior year end. Internal control to detect the non-compliance issue has not been. Effect: The Authority is not in compliance with the HUD requirements for the operations of the voucher and public housing programs. Cause: The Authority hired an additional staff member for its Voucher program but suffered declines in the number of vouchers issued and the associated administrative fee earned from such. Additionally, the amount of HAP remitted from HUD on a monthly basis has been below the proper level. To make up for this shortfall, the Authority utilized administrative funds for HAP. Recommendation: The Authority should address staffing levels for the Voucher program and increase voucher issuance if possible. We also suggest that a request be made to HUD for additional administrative funding. Internal control procedures should be established to detect any excess charges to either HCV or public housing and reflect immediate payment of allocated expenses. Corrective Action Plan: The Housing Authority has addressed the staffing levels for the program and is working with HUD to secure reimbursements for under funded HAP remittances. Additionally, the Authority is working with HUD to utilize reserve funds to alleviate the issue. Prior year findings: Finding 2023-1 is listed above as 2024-1.
Show full finding ▾Hide full finding ▴Finding 2024-1 Federal Agency: Department of Housing and Urban Development (HUD) Programs effected: Low-Income Housing Program (CFDA #14.850) Section 8 Housing Choice Vouchers (CFDA #14.871) Questioned Costs: $106,589 Criteria: HUD program funds cannot be used to support or supplement another program. Condition: The Authority has inter-program payable and receivable in excess of $100,000 at year end between the two affected activities as shown of the attached FDS (Lines 144 and 347). Amounts in the current year are more than double those at the prior year end. Internal control to detect the non-compliance issue has not been. Effect: The Authority is not in compliance with the HUD requirements for the operations of the voucher and public housing programs. Cause: The Authority hired an additional staff member for its Voucher program but suffered declines in the number of vouchers issued and the associated administrative fee earned from such. Additionally, the amount of HAP remitted from HUD on a monthly basis has been below the proper level. To make up for this shortfall, the Authority utilized administrative funds for HAP. Recommendation: The Authority should address staffing levels for the Voucher program and increase voucher issuance if possible. We also suggest that a request be made to HUD for additional administrative funding. Internal control procedures should be established to detect any excess charges to either HCV or public housing and reflect immediate payment of allocated expenses. Corrective Action Plan: The Housing Authority has addressed the staffing levels for the program and is working with HUD to secure reimbursements for under funded HAP remittances. Additionally, the Authority is working with HUD to utilize reserve funds to alleviate the issue. Prior year findings: Finding 2023-1 is listed above as 2024-1.
Please accept this letter as my response for our audit finding. The inter-program amount of $106,589.00 reported at the end ofFY2024 between the Public Housing and Housing Choice Voucher (HCV) programs occurred because of lack of funding from HUD. Our HAP funding has also been declining and we are not receiving enough funding to cover the expenses for our program. Currently, we are working with our Field Representative, Wilma Henry and Finance Management, Lin Wang to release our reserves to resolve this issue.
2023-001
FAC accepted this audit on June 26, 2024 — management decision was due December 26, 2024.
HUD program funds cannot be used to support or supplement another program. The Authority has inter-program payable and receivable in excess of $42,000 at year end between the two affected activities as shown of the attached FDS (Lines 144 and 347). Amounts in the subsequent year are nearly double those at year end. Internal control to detect the non-compliance issue has not been established.
Show full finding ▾Hide full finding ▴HUD program funds cannot be used to support or supplement another program. The Authority has inter-program payable and receivable in excess of $42,000 at year end between the two affected activities as shown of the attached FDS (Lines 144 and 347). Amounts in the subsequent year are nearly double those at year end. Internal control to detect the non-compliance issue has not been established.
Management agrees with finding, will reevaluate salary levels and staffing for HCV program
FAC accepted this audit on June 7, 2023 — management decision was due December 7, 2023.
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FAC accepted this audit on June 26, 2019 — management decision was due December 26, 2019.
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FAC accepted this audit on June 20, 2017 — management decision was due December 20, 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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