EIN: 541069215
UEI: NYUTR7LAY713
Audited by: Smith Marion & Co
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 12, 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 12, 2026 (11 days from today).
What is a management decision? →2025-001 Utilities Allowance Calcuation Criteria The Authority is required calculated utility allowances in accordance with its utility allowance standards and reflected in HUD form 52667. The Authority must use the lower of the approved voucher bedroom size or actual bedroom size when calculating the Utility Allowance to use in the calculation. Condition Three (3) tenant files of our sample forty (40) did not have support for the calculated amount. The files either did not contain a calculation supporting amounts entered to the 50058 and HAP register or were calculated using the incorrect Unit or Voucher size. Context The Authority had roughly 135 vouchers issued throughout the fiscal year under examination which would translate to 1,620 housing assistance payment transactions for the year. Of these we reviewed 40 individual housing assistance payment transactions, and found 3 instances of noncompliance. Cause Procedures to ensure that the appropriate utility allowance was note adhered to on a consistent basis. Effect Tenant payments due to landlords were incorrectly calculated, HAP payments incorrectly calculated. Recommendations Management should review tenant files to ensure that the appropriate utility allowance is used for the type of unit under contract. Questioned Costs None Management Views The auditee acknowledges the deficiency as highlighted in the finding. In response to this issue, the management commits to implementing a comprehensive Corrective Action Plan.
Show full finding ▾Hide full finding ▴2025-001 Utilities Allowance Calcuation Criteria The Authority is required calculated utility allowances in accordance with its utility allowance standards and reflected in HUD form 52667. The Authority must use the lower of the approved voucher bedroom size or actual bedroom size when calculating the Utility Allowance to use in the calculation. Condition Three (3) tenant files of our sample forty (40) did not have support for the calculated amount. The files either did not contain a calculation supporting amounts entered to the 50058 and HAP register or were calculated using the incorrect Unit or Voucher size. Context The Authority had roughly 135 vouchers issued throughout the fiscal year under examination which would translate to 1,620 housing assistance payment transactions for the year. Of these we reviewed 40 individual housing assistance payment transactions, and found 3 instances of noncompliance. Cause Procedures to ensure that the appropriate utility allowance was note adhered to on a consistent basis. Effect Tenant payments due to landlords were incorrectly calculated, HAP payments incorrectly calculated. Recommendations Management should review tenant files to ensure that the appropriate utility allowance is used for the type of unit under contract. Questioned Costs None Management Views The auditee acknowledges the deficiency as highlighted in the finding. In response to this issue, the management commits to implementing a comprehensive Corrective Action Plan.
Corrective Action: The Housing Authority will implement a targeted Quality Control (QC) review process under the oversight of the Housing Operations Director to ensure utility allowances are calculated, documented, and applied in accordance with HUD requirements, the Authority's approved utility allowance schedule, and HUD Form 52667. The QC process will ensure that the lower of the approved voucher bedroom size or the actual unit bedroom size is consistently applied. Implementation: • The Housing Operations Director will oversee selective QC reviews of key HCV transactions, including: o New admissions o Selected annual reexaminations o Selected interim reexaminations impacting rent or utility allowances o Selected Housing Assistance Payment (HAP) contracts prior to approval • Reviews will verify: o Correct bedroom size determination o Accurate utility allowance calculations o Proper system entry and supporting documentation maintained in the tenant file and HAP registry • Management will review and correct the tenant files identified in the audit sample and document revised calculations as needed. • A standardized utility allowance calculation worksheet will be required in tenant files. • Staff will receive refresher training on utility allowance calculation and documentation requirements. • Periodic internal monitoring will be conducted to ensure ongoing compliance.
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
Finding No. 2024-001 Housing Choice Voucher: Tenant Eligibility – Significant Deficiency CONDITION: The Authority's Housing Choice Voucher program was not pulling Earned Income Verifications (EIVs) within 90 days of move-in, as required by HUD regulations. Additionally, the Authority was missing one recertification for a tenant during the audit period, and was missing criminal background checks for tenants. These issues were all for tenants that at Whitemarsh Point Eagle Landing. CRITERIA: Tenants of the Housing Choice Voucher program are required to be recertified annually and on the interim basis in accordance with HUD regulations. Certification guidelines require use of the EIV System to verify tenants' reported incomes during annual recertifications within 90 days of move-in, and pull the required criminal background checks. QUESTIONED COSTS: The amount of questioned costs could not be determined. CONTEXT: Of 40 tenant files examined, two files did not contain documentation that tenant’s reported income was verified with an EIV within 90 days of move-in. Of the 40 tenant files examined, nine files did not contain a criminal background check for adults. One file was missing recertification. EFFECT: The Housing Authority could be renting to tenants who are not paying the appropriate amount of rent per program regulations or be housing someone who does not qualify based on criminal history. CAUSE: The overall cause was a lack of effective management oversight and quality control over this program. RECOMMENDATION: The Housing Authority should implement greater oversight over the Housing Choice Voucher tenant compliance and train employees on procedures mandated by HUD regarding tenant income verification, annual recertification and proper background checks during intake.
Show full finding ▾Hide full finding ▴Finding No. 2024-001 Housing Choice Voucher: Tenant Eligibility – Significant Deficiency CONDITION: The Authority's Housing Choice Voucher program was not pulling Earned Income Verifications (EIVs) within 90 days of move-in, as required by HUD regulations. Additionally, the Authority was missing one recertification for a tenant during the audit period, and was missing criminal background checks for tenants. These issues were all for tenants that at Whitemarsh Point Eagle Landing. CRITERIA: Tenants of the Housing Choice Voucher program are required to be recertified annually and on the interim basis in accordance with HUD regulations. Certification guidelines require use of the EIV System to verify tenants' reported incomes during annual recertifications within 90 days of move-in, and pull the required criminal background checks. QUESTIONED COSTS: The amount of questioned costs could not be determined. CONTEXT: Of 40 tenant files examined, two files did not contain documentation that tenant’s reported income was verified with an EIV within 90 days of move-in. Of the 40 tenant files examined, nine files did not contain a criminal background check for adults. One file was missing recertification. EFFECT: The Housing Authority could be renting to tenants who are not paying the appropriate amount of rent per program regulations or be housing someone who does not qualify based on criminal history. CAUSE: The overall cause was a lack of effective management oversight and quality control over this program. RECOMMENDATION: The Housing Authority should implement greater oversight over the Housing Choice Voucher tenant compliance and train employees on procedures mandated by HUD regarding tenant income verification, annual recertification and proper background checks during intake.
Finding No. 2024-001 Housing Choice Voucher: Tenant Eligibility – Significant Deficiency Contact Person: Patricia Tyus Executive Director/CEO The Authority's Housing Choice Voucher program was not pulling Earned Income Verifications (EIVs) within 90 days of move-in, as required by HUD regulations. Additionally, the Authority was missing one recertification for a tenant during the audit period and was missing criminal background checks for tenants. These issues were all for tenants at Whitemarsh Point Eagle Landing. CORRECTIVE ACTION: EIV compliance The Nelrod Company was solicited to provide a Compliance Monitor Plan for SRHA. They did not completely prepare what was required for; but focused on SEMAP, and they were delayed with the deliveries in the contract. We discontinue the contractual relationship and implemented the following items in 2024. We have completed the following items: 1. SRHA placed a priority on getting the staff EIV access so that all the staff can pull and print the EIVs 2. HCV added additional EIV procedures to the HCV SOPs 3. Worked with Vista Management (PBV) to ensure the EIV are printed and in the files 4. Management staff completed training for the staff on the following dates: Quality Control file training—02/08/2024; Compliance Training on all processes--09/06/2024; Adjustment Payment Training--10/4/2024; File Compliance Procedures—1/17/2025. TARGET DATE: On-going
2023-001
FAC accepted this audit on March 30, 2024 — management decision was due September 30, 2024.
Finding No. 2023-001 Housing Choice Voucher: Tenant Eligibility – Significant Deficiency CONDITION: The Authority's Housing Choice Voucher program was not pulling Earned Income Verifications (EIVs) within 90 days of move-in, as required by HUD regulations. CRITERIA: Tenants of the Housing Choice Voucher program are required to be recertified annually and on the interim basis in accordance with HUD regulations. Certification guidelines require use of the EIV System to verify tenants' reported incomes during annual recertifications within 90 days of move-in. QUESTIONED COSTS: The amount of questioned costs could not be determined. CONTEXT: Of 40 tenant files examined, nine files did not contain documentation that tenant’s reported income was verified with an EIV within 90 days of move-in. EFFECT: The Housing Authority could be renting to tenants who are not paying the appropriate amount of rent per program regulations. CAUSE: The overall cause was a lack of effective management oversight and quality control over this program. RECOMMENDATION: The Housing Authority should implement greater oversight over the Housing Choice Voucher tenant compliance and train employees on procedures mandated by HUD regarding tenant income verification and annual recertification.
Show full finding ▾Hide full finding ▴Finding No. 2023-001 Housing Choice Voucher: Tenant Eligibility – Significant Deficiency CONDITION: The Authority's Housing Choice Voucher program was not pulling Earned Income Verifications (EIVs) within 90 days of move-in, as required by HUD regulations. CRITERIA: Tenants of the Housing Choice Voucher program are required to be recertified annually and on the interim basis in accordance with HUD regulations. Certification guidelines require use of the EIV System to verify tenants' reported incomes during annual recertifications within 90 days of move-in. QUESTIONED COSTS: The amount of questioned costs could not be determined. CONTEXT: Of 40 tenant files examined, nine files did not contain documentation that tenant’s reported income was verified with an EIV within 90 days of move-in. EFFECT: The Housing Authority could be renting to tenants who are not paying the appropriate amount of rent per program regulations. CAUSE: The overall cause was a lack of effective management oversight and quality control over this program. RECOMMENDATION: The Housing Authority should implement greater oversight over the Housing Choice Voucher tenant compliance and train employees on procedures mandated by HUD regarding tenant income verification and annual recertification.
Finding No. 2023-001 Housing Choice Voucher: Tenant Eligibility – Significant Deficiency Contact Person: Ronald Jackson, Interim Executive Director/CEO CORRECTIVE ACTION: New Admission EIV compliance • SRHA has procured professional services for Quality Control and Consulting. The Nelrod Company was selected. The agency intends to work with this firm to setup a Quality Control program and establish stronger internal controls. • SRHA will add a Compliance/QC position to monitor all aspects of the agency’s operations to ensure compliance. • SRHA has engaged with the Nelrod Company to review and establish a quality control system for the Project Based Voucher program to include vouchers currently controlled by the separate entity Whitemarsh Pointe Eagle Landing. The Quality Control position in its Administration department will monitor and perform program compliance. TARGET DATE: April 15, 2024
2022-001
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
Section II -- Financial Statement Findings There were no financial statement findings. Section Ill -- Federal Awards Findings and Questioned Costs Finding No. 2022-001 Housing Choice Voucher: Tenant Eligibility- Significant Deficiency CONDITION:The Authority's Housing Choice Voucher program was not pulling Earned Income Verifications (EIVs) within 90 days of move-in, as required by HUD regulations CRITERIA:Tenants of the Housing Choice Voucher program are required to be recertified annually and on the interim basis in accordance with HUD regulations. Certification guidelines require use of the EIV System to verify tenants' reported incomes during annual recertifications within 90 days of move-in. QUESTIONED COSTS: The amount of questioned costs could not be determined. CONTEXT:Of 40 tenant files examined, two files did not contain documentation that tenant's reported income was verified with an EIV within 90 days of move-in. EFFECT:The Housing Authority could be renting to tenants who are not paying the appropriate amount of rent per program regulations. CAUSE: The overall cause was a lack of effective management oversight and quality control over this program. RECOMMENDATION: The Housing Authority should implement greater oversight over the Housing Choice Voucher tenant compliance and train employees on procedures mandated by HUD regarding tenant income verification and annual recertification.
Show full finding ▾Hide full finding ▴Section II -- Financial Statement Findings There were no financial statement findings. Section Ill -- Federal Awards Findings and Questioned Costs Finding No. 2022-001 Housing Choice Voucher: Tenant Eligibility- Significant Deficiency CONDITION:The Authority's Housing Choice Voucher program was not pulling Earned Income Verifications (EIVs) within 90 days of move-in, as required by HUD regulations CRITERIA:Tenants of the Housing Choice Voucher program are required to be recertified annually and on the interim basis in accordance with HUD regulations. Certification guidelines require use of the EIV System to verify tenants' reported incomes during annual recertifications within 90 days of move-in. QUESTIONED COSTS: The amount of questioned costs could not be determined. CONTEXT:Of 40 tenant files examined, two files did not contain documentation that tenant's reported income was verified with an EIV within 90 days of move-in. EFFECT:The Housing Authority could be renting to tenants who are not paying the appropriate amount of rent per program regulations. CAUSE: The overall cause was a lack of effective management oversight and quality control over this program. RECOMMENDATION: The Housing Authority should implement greater oversight over the Housing Choice Voucher tenant compliance and train employees on procedures mandated by HUD regarding tenant income verification and annual recertification.
Housing Choice Voucher: Tenant Eligibility - Significant Deficiency Contact Person: Sherryann Brown, Interim Executive Director New Admission EIV compliance ? The HCV Director will do random quality control to check participant files for compliance with tenant income verification and annual recertification. ? A new admissions report will be run monthly. ? Each Eligibility Specialist will be tasked with running the monthly EIV report and placing it in the participant file. TARGET DATE: July 1, 2023
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
FAC accepted this audit on June 14, 2020 — management decision was due December 14, 2020.
Finding No. 2019-001 CFDA No. 14.871 Eligibility- Income Verification 61 CONDITION: The Authority failed to use HUD's Enterprise Income Verification (EIV) system to verify tenant employment and income information during annual recertifications in accordance with HUD regulations. CRITERIA: PHAs are required to use the EIV system as a third-party source to verify tenant reported employment and income information during annual recertifications in accordance with 24 CFR 5.233. QUESTIONED COSTS: The amount of questioned costs could not be determined. CONTEXT: During audit fieldwork, 40 HAP contract files from a statistically valid sample were examined for compliance with annual eligibility recertification requirements. Of the 40 files examined, 1 file did not contain evidence to support that tenants' reported incomes were verified, timely, using the EIV system. EFFECT: Failure to perform tenant income verifications using the EIV system may lead to over payment of assistance on behalf of program participants that do not report income as required by program regulations. CAUSE: The overall cause was a lack of management oversight and quality control over this program. RECOMMENDATION: The Authority should implement greater oversight over the Housing Choice Voucher program to ensure that annual recertifications of family composition and income include mandatory verification of income using the EIV system in accordance with SRHA's Administrative Plan and HUD regulations.
Show full finding ▾Hide full finding ▴Finding No. 2019-001 CFDA No. 14.871 Eligibility- Income Verification 61 CONDITION: The Authority failed to use HUD's Enterprise Income Verification (EIV) system to verify tenant employment and income information during annual recertifications in accordance with HUD regulations. CRITERIA: PHAs are required to use the EIV system as a third-party source to verify tenant reported employment and income information during annual recertifications in accordance with 24 CFR 5.233. QUESTIONED COSTS: The amount of questioned costs could not be determined. CONTEXT: During audit fieldwork, 40 HAP contract files from a statistically valid sample were examined for compliance with annual eligibility recertification requirements. Of the 40 files examined, 1 file did not contain evidence to support that tenants' reported incomes were verified, timely, using the EIV system. EFFECT: Failure to perform tenant income verifications using the EIV system may lead to over payment of assistance on behalf of program participants that do not report income as required by program regulations. CAUSE: The overall cause was a lack of management oversight and quality control over this program. RECOMMENDATION: The Authority should implement greater oversight over the Housing Choice Voucher program to ensure that annual recertifications of family composition and income include mandatory verification of income using the EIV system in accordance with SRHA's Administrative Plan and HUD regulations.
Corrective Action Plan April 28, 2020 Finding No. 2019-001- CFDA No. 14.871 Eligibility -Income Verification The Authority failed to use HUD's Enterprise Income Verification (EIV) system to verify tenant employment and income information during annual recertifications in accordance with HUD regulations. Contact Person: Strategy: Michell D. Layne, Housing Operations Director SRHA will develop internal controls to ensure that EIV are generated for all annual and interim recertifications. Corrective Action planned: Generate EIV income verification Completion Date: April 30, 2020- EIV Income verification was obtained as of Aprill, 2019 and placed in the file.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on March 30, 2018 — management decision was due September 30, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
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