EIN: 526001394
UEI: WTMLLD57ELT3
Audited by: CLIFTONLARSONALLEN LLP
Cognizant 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 September 30, 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 March 30, 2026 (157 days ago).
What is a management decision? →80 files were selected from a population of MTW-HCV & LRPH. 3 files contained 5 errors. Questioned costs: $10,231 instances of deficiencies: - For 1 of 80 files tested we were unable to determine that recertifications were performed timely. - For 1 of 80 files tested the authority was unable to provide the documentation for the tenant required for testing. - For 1 of 80 files tested we were not provided with third party income support, or the Personal Declaration of Continued Occupancy Application. - For 1 of 80 files tested there was a variance between the rent received per the rent roll and the tenant rent per the HUD 50058. - For 1 of 80 files tested there was no signed Personal Declaration and Continued Occupancy Application form. Cause: The Authority did not sufficiently monitor controls to ensure compliance with eligibility requirements. Effect: The Authority is not in compliance with federal regulations regarding eligibility. Tenant rent may have been miscalculated due to using incorrect information in the rent calculation. Tenant recertifications were not shown to be performed on a timely basis. Repeat Finding: Not a repeat finding. Recommendation: We recommend that HABC staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Moving to Work Demonstration Program Assistance Listing Number: 14.881 Federal Award Identification Number and Year: MDO002VO-2024 Award Period: 1/1/2024-12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: Beneficiaries must be “low-income families,” as defined in Section 3(b)(2) of the 1937 Housing Act (42 USC 1437a(b)(2)) (Section 204(b) of Pub. L. No. 104-134 (42 USC 1437f (note))). Condition: 80 files were selected from a population of MTW-HCV & LRPH. 3 files contained 5 errors. Questioned costs: $10,231 instances of deficiencies: - For 1 of 80 files tested we were unable to determine that recertifications were performed timely. - For 1 of 80 files tested the authority was unable to provide the documentation for the tenant required for testing. - For 1 of 80 files tested we were not provided with third party income support, or the Personal Declaration of Continued Occupancy Application. - For 1 of 80 files tested there was a variance between the rent received per the rent roll and the tenant rent per the HUD 50058. - For 1 of 80 files tested there was no signed Personal Declaration and Continued Occupancy Application form. Cause: The Authority did not sufficiently monitor controls to ensure compliance with eligibility requirements. Effect: The Authority is not in compliance with federal regulations regarding eligibility. Tenant rent may have been miscalculated due to using incorrect information in the rent calculation. Tenant recertifications were not shown to be performed on a timely basis. Repeat Finding: Not a repeat finding. Recommendation: We recommend that HABC staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Views of responsible officials: There is no disagreement with the audit finding.
Moving to Work Demonstration Program – Assistance Listing No 14.881 Recommendation: We recommend that HABC staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Housing Choice Voucher Program response: Out of 40 files reviewed, one exception was noted where recertification was not performed in a timely manner. HABC developed a strategy to verify that all existing recertifications are processed on time. The goal is to catch up by January 2026 and maintain timely processing going forward. HABC has updated its recertification tracking system as part of this plan. This includes measures for weekly progress monitoring, tracking upcoming deadlines, and implementing quality control to support the timely processing of recertifications. Housing Operations response: Housing Operations response: Out of 40 files reviewed, there were two exceptions noted: (1) Documentation was not provided to support the rent amount showing on the rent roll; in that instance, the transaction was corrected after the rent roll had been generated, and the rent amount billed was corrected. The resident was not responsible for paying an incorrect rent amount; Exception (#2) and (#3) are related to same file folder: (2) one requested resident file folder was not submitted for testing; and (3) Third party income verification documentation (including the resident’s signed personal declaration) could not be identified; the file folder was not properly scanned into the electronic document management system and select documents were not otherwise maintained. HABC’s Housing Operations Department will require that all transactions have two levels of review/approval to ensure complete and accurate documentation is scanned into the electronic document management system. Name(s) of the contact person(s) responsible for corrective action: Stefanie Beale, Senior Manager, Continued Assistance & Site Based (HCVP), and Rhonda VanDyke, Senior Manager of Public Housing Administration (LIPH). Planned completion date for corrective action plan: 01/31/2026 for HCVP and 12/31/2025 for LIPH
FFATA reporting was not completed for the Choice Neighborhood Implementation program's subcontractors. Questioned costs: None Context: FFATA reporting was not completed for the subcontractors. Cause: The Authority did not sufficiently monitor controls to ensure compliance with FFATA reporting requirements. Effect: The Authority is not in compliance with federal regulations regarding FFATA reporting. Repeat Finding: Not a repeat finding. Recommendation: We recommend that HABC staff review the controls in place to ensure that required FFATA reporting documentation is complete, accurate, and available for audit. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOPE VI Cluster Assistance Listing Number: 14.889 Federal Award Identification Number and Year: MD3B002CNG122 Award Period: 1/1/2024-12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110- 252, hereafter referred as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition: FFATA reporting was not completed for the Choice Neighborhood Implementation program's subcontractors. Questioned costs: None Context: FFATA reporting was not completed for the subcontractors. Cause: The Authority did not sufficiently monitor controls to ensure compliance with FFATA reporting requirements. Effect: The Authority is not in compliance with federal regulations regarding FFATA reporting. Repeat Finding: Not a repeat finding. Recommendation: We recommend that HABC staff review the controls in place to ensure that required FFATA reporting documentation is complete, accurate, and available for audit. Views of responsible officials: There is no disagreement with the audit finding.
Choice Neighborhood Incentive Grants – Assistance Listing No. 14.889 Recommendation: We recommend that HABC staff review the controls in place to ensure that required FFATA reporting documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Public Law 109-282, known as the Federal Funding Accountability and Transparency Act of 2006 (FFATA), mandates the public disclosure of all entities and organizations receiving federal funds through a single accessible website. Any subcontract exceeding $30,000 must be reported by the prime recipient of federal funds. However, this reporting requirement does not apply to the Housing Authority of Baltimore City (HABC), similar to the Moving to Work (MTW) block grants and their sub-recipient reporting to the Baltimore Regional Housing Partnership (BRHP). Both awards, the Choice Neighborhood Initiative (CNI) grant awards are not available in the dropdown menu for fulfilling this monthly reporting requirement. This issue was noted because HABC could not demonstrate to the auditors that we had made several unsuccessful attempts to meet this requirement. In response, HABC Finance has established a monthly workflow process to regularly check the website to document the attempts. In addition, we are currently awaiting a formal response from the Department of Housing and Urban Development (HUD) regarding the unavailability of these grants for sub-contracting monitoring & reporting on the SAMs website. Name(s) of the contact person(s) responsible for corrective action: Anu Francis, Chief Financial Officer. Planned completion date for corrective action plan: 12/31/2025
FAC accepted this audit on October 3, 2024 — management decision was due April 3, 2025.
FAC accepted this audit on September 29, 2023 — management decision was due March 29, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
During our testing, we noted that the Authority did not have adequate internal controls designed to ensure that the Authority followed applicable reporting requirements. Questioned costs: None Context: 1 of 1 required report was not submitted. The entire population of subrecipient payments were reviewed. Cause: The Authority was unaware of the applicable FFATA reporting requirements. Effect: The Authority is not in compliance with applicable FFATA reporting requirements. Repeat Finding: No Recommendation: We recommend that the Authority implements controls in order to ensure reporting requirements are met in accordance with applicable grant agreements and regulations. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Moving to Work Demonstration Program Assistance Listing Number: 14.881 Federal Award Identification Number and Year: MD002VO ; 2021 Award Period: January 1, 2021 ? December 31, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: Public Law 109-282, the Federal Funding Accountability and Transparency Act of 2006 as amended (FFATA), requires disclosure of all entities and organizations receiving federal funds through a single publicly accessible website. Any subcontract greater than $30,000 is required to be reported by the prime recipient of federal funds. The Authority must have internal controls designed to ensure compliance with reporting requirements. Condition: During our testing, we noted that the Authority did not have adequate internal controls designed to ensure that the Authority followed applicable reporting requirements. Questioned costs: None Context: 1 of 1 required report was not submitted. The entire population of subrecipient payments were reviewed. Cause: The Authority was unaware of the applicable FFATA reporting requirements. Effect: The Authority is not in compliance with applicable FFATA reporting requirements. Repeat Finding: No Recommendation: We recommend that the Authority implements controls in order to ensure reporting requirements are met in accordance with applicable grant agreements and regulations. Views of responsible officials: There is no disagreement with the audit finding.
Moving to Work Demonstration Program ? Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implements controls in order to ensure reporting requirements are met in accordance with applicable grant agreements and regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. The authority was unaware of the change in MTW compliance supplements on Federal Funding Accountability and Transparency Act (FFATA) that HUD added effective 2021. The authority will take necessary action to ensure all complying regulations are reviewed and verified semi- annually before the audit year begins. Name(s) of the contact person(s) responsible for corrective action: Anu Francis, Senior Vice President Finance. Planned completion date for corrective action plan: 12/31/22 If the U.S. Department of Housing and Urban Development has questions regarding this schedule, please call Anu Francis at 410-545-3778 or email Anupama.Francis@habc.org
FAC accepted this audit on January 27, 2022 — management decision was due July 27, 2022.
2020 ? 002 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Voucher Cluster CFDA Numbers: 14.871; 14.879 Award Period: January 1, 2020 ? December 31, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 24 CFR section 960.259 states that for both family income examinations and reexaminations, the Authority must obtain and document in the family file third-party verification of expenses related to deductions from annual income. Condition/Context: Testing of 40 tenant files for eligibility found that 1 of the tenant files did not contain supporting documentation for medical expenses that were utilized in the calculation of housing assistance payments (HAP). The sample was statistically valid. Questioned costs: $817 of questioned costs (overpayment of HAP), calculated based on exclusion of the unsupported medical expenses. Cause: The internal control in place did not identify the missing supporting documentation. Effect: The HAP calculation is unsupported resulting in a misstatement of HAP. Repeat Finding: No. Recommendation: The Authority should perform a review of the implemented internal controls to verify that they are adequate to ensure all required documentation is obtained and retained in the tenant files. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020 ? 002 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Voucher Cluster CFDA Numbers: 14.871; 14.879 Award Period: January 1, 2020 ? December 31, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 24 CFR section 960.259 states that for both family income examinations and reexaminations, the Authority must obtain and document in the family file third-party verification of expenses related to deductions from annual income. Condition/Context: Testing of 40 tenant files for eligibility found that 1 of the tenant files did not contain supporting documentation for medical expenses that were utilized in the calculation of housing assistance payments (HAP). The sample was statistically valid. Questioned costs: $817 of questioned costs (overpayment of HAP), calculated based on exclusion of the unsupported medical expenses. Cause: The internal control in place did not identify the missing supporting documentation. Effect: The HAP calculation is unsupported resulting in a misstatement of HAP. Repeat Finding: No. Recommendation: The Authority should perform a review of the implemented internal controls to verify that they are adequate to ensure all required documentation is obtained and retained in the tenant files. Views of responsible officials: There is no disagreement with the audit finding.
2020-002 Housing Voucher Cluster ? CFDA Numbers 14.871 and 14.879 Recommendation: The Authority should perform a review of the implemented internal controls to verify that they are adequate to ensure all required documentation is obtained and retained in the tenant files. Explanation of disagreement with audit finding: HCVP agrees with the audit finding but would like to comment that it was one significant deficiency found which resulted in an overpayment of $817.00. Action taken in response to finding: HABC HCVP will review the current certification file checklist and revise if necessary. In addition, HCVP will be implementing a tested quality control function for all annual recertifications, in the form of a Rent Calculation worksheet that is automated based on data entered to determine Total Tenant Payment and all related calculations and deductions. HABC?s internal Quality Control (QC) and HCVP Management Team will review monthly and annually, up to 10% of completed annual recertification transactions. If errors are found, they will be corrected prior to the effective date. If reviewers find errors on accounts processed for an effective date that has passed, the corrections will be made retroactively to the effective date of the transaction. Reviewers will also monitor to ensure all supporting verification documents are present and placed in the tenant files accordingly. Name(s) of the contact person(s) responsible for corrective action: ? Stephenie Horton, Senior Vice President of Fair Housing ? Corliss Alston, Senior Vice President of HCVP ? Eric Turner, Senior Manager Planned completion date for corrective action plan: Ongoing, quality control reviews will continue to be monthly/annually. The subject file of the audit finding?s 50058 has been corrected, and an annual recertification processed.
FAC accepted this audit on June 28, 2021 — management decision was due December 28, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
FAC accepted this audit on March 26, 2017 — management decision was due September 26, 2017.
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