EIN: 526001393
UEI: CCWTQZMSKTT4
Data as of August 20, 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 (37 days from today).
What is a management decision? →Criteria: Per 2 CFR, PHAs are required to obtain documentation declaring the tenant is eligible to receive federal housing benefits, obtain release forms from tenants to gather necessary information from third parties, and perform annual recertifications of tenant income through HUD Form 50058. Condition: The Authority was unable to provide declarations of eligible status, signed release forms, documented HQS inspections, and utility allowance calculations. Furthermore, the Authority did not provide documented income qualification to determine tenant’s rent amount. Context: Out of the 40 tenant files reviewed, we found the following exceptions: 5 files did not have proper declaration of eligible status 15 files did not have updated signed release forms or HQS inspections performed 7 files were not submitted on time and 9 files did not have income qualification 18 files did not have rent reasonableness determination 9 files did not have proper utility allowance calculations Effect: The Authority was not in compliance with the eligibility, reporting, and special tests and provisions requirements for the program. Cause: The Authority did not have the proper controls in place to ensure the files were complete and accurate. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the recertifications are performed and the necessary documentation is adequately retained in the Authority’s files. Views of Responsible Officials: The Authority agrees with the finding.
Corrective Action Plan: The Authority acknowledges the finding. Corrective actions to address the deficiencies are underway and include: Updating internal policies and procedures related to Housing Choice Voucher (HCV) program compliance, including tenant eligibility, income verification, rent reasonableness, utility allowance calculations, and documentation requirements; Providing targeted staff training on HUD HCV program requirements, including proper file documentation, income calculation, and timely completion of annual and interim recertifications; Implementing a mandatory file checklist to ensure all required documentation is obtained, reviewed, and verified prior to finalizing tenant certifications and rent determinations; Establishing a formal quality control process in which supervisory staff perform periodic file reviews to ensure compliance with HUD requirements and internal policies; Conducting a comprehensive review and cleanup of all HCV tenant files to identify and correct missing or incomplete documentation, including income verification, inspections, and rent calculations; Maintaining an audit trail of all verification documentation to ensure proper retention and support for tenant eligibility and rent determinations; Implementing tracking tools and system reports to monitor recertification due dates, inspection schedules, and file completion status to ensure timely compliance; Continuing engagement with third-party service provider, Quadel, to assist with tenant file documentation compliance, backlog recertifications, and rent calculation accuracy; Hiring and/or assigning additional staff, including HCV program leadership and specialists, to strengthen oversight, ensure timely processing of recertifications, and maintain compliance with HUD requirements.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 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 September 28, 2025, which was (327 days ago).
What is a management decision? →Finding 2024-001: Missing Tenant Information (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Public and Indian Housing Federal Assistance Listing Number: 14.850 Compliance Requirement: Eligibility Criteria: Per 2 CFR, PHAs are required to obtain and document third party verification of reported family annual income, eligibility documentation for verification of citizenship and/or legal residency, and signed release forms. Condition: The Authority was unable to locate income verification documentation, citizenship and/or legal residency documentation, signed release forms, as well as reported the incorrect income amount on the Family Report. Context: Out of the 40 tenant files reviewed for income verification, 15 did not have citizenship and/or legal residency documentation, 15 did not have complete signed release forms, 2 did not have proper documentation of income, and 1 income calculation was incorrect. Effect: The Authority did not have the proper information necessary to validate compliance with eligibility requirements. Cause: The Authority did not have the proper controls in place to ensure documentation and calculations of income were correct. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the recertifications include the correct income amount and is adequately retained in the Authority’s files. Views of Responsible Officials: The Authority agrees with the finding.
Corrective Action Plan: The Authority acknowledges the finding. Corrective actions to address the deficiencies are underway and include: Updating internal policies and procedures related to tenant file documentation and income verification requirements; Providing targeted sta training on proper file documentation and third-party income verification procedures; Implementing a mandatory checklist to ensure all required documentation is obtained and verified before finalizing recertifications; Establishing a quality control process where supervisory sta conduct periodic file reviews to ensure compliance; Maintaining an audit trail of verification documentation to ensure proper retention. Hired third-party service provider, Quadel to assist with tenant file documentation compliance, annual and interim recertifications and rent calculations. Hiring Senior Housing Manager to assist with monitoring verification documentation, income calculation, citizenship and/or legal residency documentation, and signed release documentation compliance. Anticipated Completion Date: June 30, 2025 Responsible Party: Senior Manager of Housing Operations and PH Property Managers
Finding 2024-002: Missing Unit Inspections (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Public and Indian Housing Federal Assistance Listing Number: 14.850 Compliance Requirement: Special Tests and Provisions Criteria: Per 2 CFR, the Authority is required to ensure the units subsidized by HUD are safe and sanitary. Per the Authority’s internal policies and procedures, an annual inspection is required for each unit. Condition: The Authority did not inspect each unit at least once during a 12-month period. Context: Out of the 40 units selected for testing, 8 of them did not have an inspection performed during the 12-month period and 3 did not have inspections performed at all. Effect: The Authority did not comply with its internal requirements to comply with 2 CFR. Cause: The Authority did not have the proper controls in place to ensure the annual inspections were performed. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the annual inspections are performed and on time. Views of Responsible Officials: The Authority agrees with the finding.
Corrective Action Plan: The Authority concurs with the finding. The following corrective actions are being implemented: Reinstating and enhancing the inspection tracking log to monitor timely completion of all required inspections; Utilizing property management software to schedule and track inspections; Assigning oversight responsibility for inspections to the Property Manager and Safety Inspection Supervisor; Conducting quarterly management reviews of inspection compliance; Hired additional inspection sta, including Maintenance Operations Supervisor to complete any backlog and ensure ongoing compliance. Requested funding from City, State, and County to assist in inspections compliance to address federal funding and revenue shortages due to rental income delinquency. Anticipated Completion Date: June 30, 2025 Responsible Party: Senior Manager of Housing Operations/Maintenance Manager
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 6, 2024. 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 6, 2024, which was (714 days ago).
What is a management decision? →Recommendation: We recommend that the Authority locate additional sources of non-federal funds or reduce costs sufficiently so that the program can have enough cash to cover ongoing operations.
We are reviewing the cost allocation procedures between the various programs to ensure the COCC is not covering allowable and allocable federal expenses.
2020-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 5, 2021. 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 October 5, 2021, which was (1781 days ago).
What is a management decision? →Management ? Material Weakness, Noncompliance: Activities Allowed or CashFinding 2020-002 Federal Program Funds were utilized for Non-Federal Programs Cash Management ? Material Weakness, Noncompliance Summary (CFDA 14.850, Low Rent Public Housing): Federal guidelines, HUD regulations, and specific grant provisions mandate that federal funds not be commingled with other federally funded programs and that the funds for one program not be utilized to pay for the costs of another program. Based on the balance in the Authority?s ?Inter-program Due to/from and Bank Overdraft? accounts, it appears that funds from the Public and Indian Housing Program are being utilized to pay for costs of the Central Office Cost Center. Substantially all Housing Authorities utilize due to/from accounts, especially those that utilize a central bank account from which to disburse. However, this activity is ?cleared? on a regular basis as the programs reimburse those funds as federal funds are received. The Authority is not properly clearing transactions subsequent to their completion and not properly reimbursing programs from which funds are paid on behalf of other programs. Corrective Action Taken: The Authority is redeveloping its entire portfolio in multiple phases. We completed a financial closing on December 18, 2020 which will reduce the interfund balance to $439k. We are also reviewing the cost allocation procedures between the various programs to ensure the COCC is not covering allowable and allocable federal expenses.
Finding 2020-002 Federal Program Funds were utilized for Non-Federal Programs Cash Management ? Material Weakness, Noncompliance Summary (CFDA 14.850, Low Rent Public Housing): Federal guidelines, HUD regulations, and specific grant provisions mandate that federal funds not be commingled with other federally funded programs and that the funds for one program not be utilized to pay for the costs of another program. Based on the balance in the Authority?s ?Inter-program Due to/from and Bank Overdraft? accounts, it appears that funds from the Public and Indian Housing Program are being utilized to pay for costs of the Central Office Cost Center. Substantially all Housing Authorities utilize due to/from accounts, especially those that utilize a central bank account from which to disburse. However, this activity is ?cleared? on a regular basis as the programs reimburse those funds as federal funds are received. The Authority is not properly clearing transactions subsequent to their completion and not properly reimbursing programs from which funds are paid on behalf of other programs. Corrective Action Taken: The Authority is redeveloping its entire portfolio in multiple phases. We completed a financial closing on December 18, 2020 which will reduce the interfund balance to $439k. We are also reviewing the cost allocation procedures between the various programs to ensure the COCC is not covering allowable and allocable federal expenses.
2019-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 1, 2020. 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 October 1, 2020, which was (2150 days ago).
What is a management decision? →Cash Management ? Material Weakness, Noncompliance Federal Program: CFDA 14.850, Low Rent Public Housing Criteria: Federal guidelines, HUD regulations, and specific grant provisions mandate that federal funds not be commingled with other federally funded programs and that the funds for one program not be utilized to pay for the costs of another program. Condition: Based on the balance in the Authority?s ?Inter-program Due to/from and Bank Overdraft? accounts, it appears that funds from the Public and Indian Housing Program are being utilized to pay for costs of the Central Office Cost Center. Context: Substantially all Housing Authorities utilize due to/from accounts, especially those that utilize a central bank account from which to disburse. However, this activity is ?cleared? on a regular basis as the programs reimburse those funds as federal funds are received. Cause: The Authority is not properly clearing transactions subsequent to their completion and not properly reimbursing programs from which funds are paid on behalf of other programs. Effect: The Authority risks violating federal funding regulations as it is unable to support the amounts due to/from each program and cannot properly request funds from a specific program because it cannot determine which program utilized the payments. Questioned Costs: None Recommendation: We recommend that the Authority perform an analysis of the due to/from and bank overdraft accounts, remove all transactions that have cleared, and determine the proper balance due to or from each program. Funds should then be transferred accordingly on a regular, ongoing basis to ensure that the balances in these accounts do not continue to increase. View of Responsible Officials: The Authority is reviewing its cost allocation procedures between the various programs to ensure COCC is not covering allowable and allocable federal expenses.
Finding 2019-002 Federal Program Funds were utilized for Non-Federal Programs Cash Management ? Material Weakness, Noncompliance Federal Program: CFDA 14.850, Low Rent Public Housing Summary: Federal guidelines, HUD regulations, and specific grant provisions mandate that federal funds not be commingled with other federally funded programs and that the funds for one program not be utilized to pay for the costs of another program. Based on the balance in the Authority?s ?Inter-program Due to/from and Bank Overdraft? accounts, it appears that funds from the Public and Indian Housing Program are being utilized to pay for costs of the Central Office Cost Center. Substantially all Housing Authorities utilize due to/from accounts, especially those that utilize a central bank account from which to disburse. However, this activity is ?cleared? on a regular basis as the programs reimburse those funds as federal funds are received. The Authority is not properly clearing transactions subsequent to their completion and not properly reimbursing programs from which funds are paid on behalf of other programs. Corrective Action Taken: We are currently working with our Fee Accountant, CLA, to review our transaction flow to reconcile our cash and interfund accounts prior to our 6/30/2020 unaudited submission. In addition, HACA is going through the RAD conversion which would bring in approximately $1 million dollars in Developer Fees which would help eliminate the deficit by FY2020.
2018-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 2019. 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, 2019, which was (2520 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
2017-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 2, 2018. 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 October 2, 2018, which was (2880 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2016-001
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 2017. 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 25, 2017, which was (3252 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
2015-001
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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