EIN: 540922236
UEI: QXLFJ817TTK3
Audited by: Tucker, Brandenburg & Company, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 14, 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 14, 2027 (133 days from today).
What is a management decision? →FAC accepted this audit on July 7, 2025 — management decision was due January 7, 2026.
The Authority paid contractor and other associated invoices before submitting requests for payment in. In addition, when funds were received, payment occurred more than three days after deposit. LOCCS drawdowns did reflect actual payment totals to vendors, but not all drawdowns could be traced to particular payments. Effect: The Authority is not in compliance with the HUD requirements for the fiscal requirements for the capital fund program. Other program funds were used for payment pending drawdown from LOCCS. Cause: The Authority recently experienced turnover in both the executive director and finance director positions. Recommendation: The Authority should drawdown and expend LOCCS funds in three business days, Drawdown requests should be reconciled to vendor invoicing. Corrective Action Plan (Prepared by Management): The Housing Authority will reconcile LOCCS requests to vendor billing and expend funds within the three-day period. Prior Year Findings: Findings 2023-1 and 2023-3 have been resolved. The Authority has completed depository agreements with the relevant financial institutions and developed an allocation plan using time studies conducted during the year. Finding 2023-2 is included above as 2024-1 as the Authority is continuing to work to correct the issue.
Show full finding ▾Hide full finding ▴Finding 2024-1 Federal Agency: Department of Housing and Urban Development (HUD) Programs effected: (CFDA #14.872) Capital Fund Program and (CFDA#14850) Criteria: Per HUD regulations, draw-downs from the LOCCS system should be spent on the requested invoices within three business days of receipt of the funds. Also, there should be supporting documentation for all funds requested. Condition: The Authority paid contractor and other associated invoices before submitting requests for payment in. In addition, when funds were received, payment occurred more than three days after deposit. LOCCS drawdowns did reflect actual payment totals to vendors, but not all drawdowns could be traced to particular payments. Effect: The Authority is not in compliance with the HUD requirements for the fiscal requirements for the capital fund program. Other program funds were used for payment pending drawdown from LOCCS. Cause: The Authority recently experienced turnover in both the executive director and finance director positions. Recommendation: The Authority should drawdown and expend LOCCS funds in three business days, Drawdown requests should be reconciled to vendor invoicing. Corrective Action Plan (Prepared by Management): The Housing Authority will reconcile LOCCS requests to vendor billing and expend funds within the three-day period. Prior Year Findings: Findings 2023-1 and 2023-3 have been resolved. The Authority has completed depository agreements with the relevant financial institutions and developed an allocation plan using time studies conducted during the year. Finding 2023-2 is included above as 2024-1 as the Authority is continuing to work to correct the issue.
Corrective Action Plan: The Housing Authority understands that our prior procedure was incorrect and inadequate for capital fund drawdowns. The Finance Director has been instructed on the proper procedure of capital fund drawdowns to first reconcile LOCCS requests to vendor billing to properly request and expend funds with the three-day period.
2023-002
FAC accepted this audit on June 29, 2024 — management decision was due December 29, 2024.
Public Housing Authorities are required to enter into a depository agreement with their financial institution using the HUD-Public Housing Authorities are required to enter into a depository agreement with their financial institution using the HUD- 51999) or a form required by HUD in the Annual Contributions Contract (ACC) for the development and operations of public housing projects. The agreement serves as safe guards for Federal funds and provides third party rights to HUD (Section 9 of the ACC). The Authority did not have the required HUD-51999 depository agreement executed during the fiscal year.
Show full finding ▾Hide full finding ▴Public Housing Authorities are required to enter into a depository agreement with their financial institution using the HUD-Public Housing Authorities are required to enter into a depository agreement with their financial institution using the HUD- 51999) or a form required by HUD in the Annual Contributions Contract (ACC) for the development and operations of public housing projects. The agreement serves as safe guards for Federal funds and provides third party rights to HUD (Section 9 of the ACC). The Authority did not have the required HUD-51999 depository agreement executed during the fiscal year.
The Housing Authority will execute the Depository Agreement with its financial institutions to ensure our banking accounts comply and that a Depository Agreement is in place. Any account that is not in compliance will be reviewed with the banking institution to ensure the bank accounts are following the criteria required in the HUD-51999 Depository Agreement.
The Authority paid contractor and other associated invoices before submitting requests for payment in LOCCS up to two months in advance. In addition, when funds received, payment occurred more than three days after deposit. LOCCS drawdowns did reflect actual payment totals to vendors. The Authority is not in compliance with the HUD requirements for the fiscal requirements for the capital fund program. Other program funds were used for payment pending drawdown from LOCCS for approximately two months in one instance.
Show full finding ▾Hide full finding ▴The Authority paid contractor and other associated invoices before submitting requests for payment in LOCCS up to two months in advance. In addition, when funds received, payment occurred more than three days after deposit. LOCCS drawdowns did reflect actual payment totals to vendors. The Authority is not in compliance with the HUD requirements for the fiscal requirements for the capital fund program. Other program funds were used for payment pending drawdown from LOCCS for approximately two months in one instance.
The Housing Authority understands that our prior procedure was incorrect and inadequate for capital fund drawdowns. The Finance Director has been instructed on the proper procedure of capital fund drawdowns to first reconcile LOCCS requests to vendor billing to properly request and expend funds with the three-day period
Expenditures charged to a federal program must be supported by adequate documentation and be reasonable and necessary for program operation. The Housing Authority has developed cost allocation plans in which a percentage of the Housing Authority’s expenses, such as payroll and benefit expenses, are charged to the federal program for administering the program. The Housing did not have controls in place to verify that costs allocated through the cost allocation plan were updated for changes in hours worked for individual programs. The Housing Authority could not provide adequate support for payroll expense allocation.
Show full finding ▾Hide full finding ▴Expenditures charged to a federal program must be supported by adequate documentation and be reasonable and necessary for program operation. The Housing Authority has developed cost allocation plans in which a percentage of the Housing Authority’s expenses, such as payroll and benefit expenses, are charged to the federal program for administering the program. The Housing did not have controls in place to verify that costs allocated through the cost allocation plan were updated for changes in hours worked for individual programs. The Housing Authority could not provide adequate support for payroll expense allocation.
The Housing Authority will initiate time studies each quarter to more accurately reflect costs charged to the effected programs.
FAC accepted this audit on June 28, 2023 — management decision was due December 28, 2023.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
FAC accepted this audit on November 30, 2021 — management decision was due May 30, 2022.
FAC accepted this audit on December 16, 2020 — management decision was due June 16, 2021.
FAC accepted this audit on June 26, 2019 — management decision was due December 26, 2019.
FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.
FAC accepted this audit on June 28, 2017 — management decision was due December 28, 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.
Browse other Single Audit organizations in Virginia →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
