EIN: 546001516
UEI: KHRVLYNN8HN4
Audited by: CLIFTONLARSONALLEN LLP
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 December 9, 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 June 9, 2026 (95 days ago).
What is a management decision? →Of the 25 tenant files tested: - 4 instances where the reinspection was performed late (after the 30 day or 24 hour required period) - 4 instances where the Authority failed to process abatements of units failed on the second inspection. Questioned costs: $4,309 Context: Of the 25 tenant files tested, 4 files contained exceptions. Those 4 files contained 8 instances of findings. Cause: The Authority failed to implement the internal controls designed to ensure compliance with HQS Enforcement requirements were met. Effect: The Authority is not in compliance with federal regulations regarding HQS inspection requirements determined by HUD. Errors could result in incorrect HAP payments. Recommendation: We recommend the Authority review its controls over HQS inspections and abatements to ensure the controls are properly implemented. 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: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: VA001, 2021 Award Period: 1/1/2021-12/31/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance,Other Matters Criteria or specific requirement: For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family’s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Condition: Of the 25 tenant files tested: - 4 instances where the reinspection was performed late (after the 30 day or 24 hour required period) - 4 instances where the Authority failed to process abatements of units failed on the second inspection. Questioned costs: $4,309 Context: Of the 25 tenant files tested, 4 files contained exceptions. Those 4 files contained 8 instances of findings. Cause: The Authority failed to implement the internal controls designed to ensure compliance with HQS Enforcement requirements were met. Effect: The Authority is not in compliance with federal regulations regarding HQS inspection requirements determined by HUD. Errors could result in incorrect HAP payments. Recommendation: We recommend the Authority review its controls over HQS inspections and abatements to ensure the controls are properly implemented. Views of responsible officials: There is no disagreement with the audit finding.
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review its controls over HQS inspections and abatements to ensure the controls are properly implemented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A new HCV Director has been appointed and will perform monthly compliance reviews of failed inspections to ensure timely abatement enforcement and documentation accuracy. Name(s) of the contact person(s) responsible for corrective action: Keva Newsome, Director of Housing Choice Voucher Program Planned completion date for corrective action plan: 12/1/2025
Of the 29 files tested for new tenants: - 1 instance where the voucher provided was not signed and dated by the tenant and the Authority - 1 instance where the sample selected could not be tested because the Authority could not locate the information. Of the 22 files tested for waitlist pulls: - 1 instance where the file was not stored and was missing documentation of the reasoning behind the applicant’s denial into the program, all correspondences between the Authority and the applicant, and the letter notifying applicant of selection. Questioned costs: Unable to determine Context: Of the 29 and 22 files tested for new tenants and waitlist pulls, respectively, 2 files contained exceptions. Cause: The Authority failed to implement the internal controls designed to ensure compliance with waitlist requirements were met. Effect: The Authority is not in compliance with federal regulations regarding waitlist requirements determined by HUD. Errors could result in incorrect HAP payments. Recommendation: We recommend the Authority review its internal controls over the waiting list process to ensure all documentation is maintained at the time each applicant enters and is pulled from the waiting list. 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: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: VA001, 2021 Award Period: 1/1/2021-12/31/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: The PHA must have written policies in its HCVP administrative plan for selecting applicants from the waiting list and PHA documentation must show that the PHA follows these policies when selecting applicants for admission from the waiting list. Except as provided in 24 CFR section 982.203 Special admission (non-waiting list), all families admitted to the program must be selected from the waiting list. “Selection” from the waiting list generally occurs when the PHA notifies a family whose name reaches the top of the waiting list to come in to verify eligibility for admission (24 CFR sections 5.410, 982.54(d), and 982.201 through 982.207). Condition: Of the 29 files tested for new tenants: - 1 instance where the voucher provided was not signed and dated by the tenant and the Authority - 1 instance where the sample selected could not be tested because the Authority could not locate the information. Of the 22 files tested for waitlist pulls: - 1 instance where the file was not stored and was missing documentation of the reasoning behind the applicant’s denial into the program, all correspondences between the Authority and the applicant, and the letter notifying applicant of selection. Questioned costs: Unable to determine Context: Of the 29 and 22 files tested for new tenants and waitlist pulls, respectively, 2 files contained exceptions. Cause: The Authority failed to implement the internal controls designed to ensure compliance with waitlist requirements were met. Effect: The Authority is not in compliance with federal regulations regarding waitlist requirements determined by HUD. Errors could result in incorrect HAP payments. Recommendation: We recommend the Authority review its internal controls over the waiting list process to ensure all documentation is maintained at the time each applicant enters and is pulled from the waiting list. Views of responsible officials: There is no disagreement with the audit finding.
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review its internal controls over the waiting list process to ensure all documentation is maintained at the time each applicant enters and is pulled from the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Files will not be placed in storage until after the agency audit is completed. Name(s) of the contact person(s) responsible for corrective action: Keva Newsome, Director of Housing Choice Voucher Program Planned completion date for corrective action plan: 12/1/2025
Of the 40 files tested: - 1 instance where the disbursement did not have an invoice/supporting documentation that was approved/reviewed by proper personnel. Questioned costs: $226 Context: Of the 40 files tested, 1 file contained exceptions. Cause: The Authority did not follow internal controls designed to ensure that supporting documentation was properly reviewed in accordance with the Authority's policies. Effect: The Authority does not have controls in place to ensure compliance with allowable costs requirements. Recommendation: We recommend the Authority review its internal controls over allowable costs to ensure all documentation is maintained at the time expenses are paid. 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: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: VA001, 2021 Award Period: 1/1/2021-12/31/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: According to the Authority's Internal Control Policy, check signers should examine all original supporting documentation to ensure that each item has been properly reviewed prior to signing a check. After checks are printed, the Director of Finance or designee should review all documentation for accuracy. (24 CFR sections 982.151 through 982.155). Condition: Of the 40 files tested: - 1 instance where the disbursement did not have an invoice/supporting documentation that was approved/reviewed by proper personnel. Questioned costs: $226 Context: Of the 40 files tested, 1 file contained exceptions. Cause: The Authority did not follow internal controls designed to ensure that supporting documentation was properly reviewed in accordance with the Authority's policies. Effect: The Authority does not have controls in place to ensure compliance with allowable costs requirements. Recommendation: We recommend the Authority review its internal controls over allowable costs to ensure all documentation is maintained at the time expenses are paid. Views of responsible officials: There is no disagreement with the audit finding.
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review its internal controls over allowable costs to ensure all documentation is maintained at the time expenses are paid. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority is prioritizing completion of outstanding audits to ensure records can be located promptly when requested. All invoices will continue to require proper approval signatures prior to payment, and payment authorization will serve as an additional layer of verification to confirm compliance with internal control procedures. This instance involved only one of forty (40) accounts payable items that was not available in the document imaging system at the time of review so it needed to be recreated by printing off the invoice and it was paid online. The payment would have had to be pre-approved by CFO prior to payment. Name(s) of the contact person(s) responsible for corrective action: Shannon Sterling, CFO Planned completion date for corrective action plan: 12/1/25
Of the 40 tenant files tested: - 1 instance where the sample selected could not be tested because the Authority could not locate the information - 2 instances where the annual family income and composition reexamination were processed late - 1 instance where the Authority could not locate the signed HAP contract therefore, that HAP amount per the 50058 could not be traced to the contract - 1 instance where the Authority could not locate the rent adjustment notice or lease. Questioned costs: $14,244 Context: Of the 40 tenant files tested, 4 files contained exceptions. Those 4 files contained 5 instances of findings. Cause: The Authority failed to implement the internal controls designed to ensure compliance with eligibility requirements were met. Effect: The Authority is not in compliance with federal regulations regarding eligibility requirements determined by HUD. Errors in eligibility could result in incorrect HAP payments. Recommendation: We recommend the Authority: - Review and revise its eligibility determination procedures to ensure full compliance with HUD regulations. - Train staff on proper documentation and verification protocols for income, citizenship/immigration status, Social Security numbers, and student eligibility. - Conduct a file audit to identify and correct any improperly admitted tenants. - Update its Administrative Plan to reflect accurate eligibility screening procedures. 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: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: VA001, 2021 Award Period: 1/1/2021-12/31/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Most PHAs devise their own application forms that are filled out by the PHA staff during an interview with the tenant. The head of the household signs (a) one or more release forms to allow the PHA to obtain information from third parties; (b) a federally prescribed general release form for employment information; and (c) a privacy notice. Under some circumstances, other members of the family are required to sign these forms (24 CFR sections 5.212 and 5.230). The PHA must do the following: 1) As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). 2) For both family income examinations and reexaminations, obtain and document in the family file third party verification of (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 982.516). 3) Determine income eligibility and calculate the tenant’s rent payment using the documentation from third party verification in accordance with 24 CFR Part 5 Subpart F (24 CFR section 5.601 et seq.) (24 CFR sections 982.201, 982.515, and 982.516). 4) Select tenants from the HCVP waiting list (see III.N.1, “Special Tests and Provisions – Selection from the Waiting List”) (24 CFR sections 982.202 through 982.207). 5) Reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification (24 CFR section 982.516). Condition: Of the 40 tenant files tested: - 1 instance where the sample selected could not be tested because the Authority could not locate the information - 2 instances where the annual family income and composition reexamination were processed late - 1 instance where the Authority could not locate the signed HAP contract therefore, that HAP amount per the 50058 could not be traced to the contract - 1 instance where the Authority could not locate the rent adjustment notice or lease. Questioned costs: $14,244 Context: Of the 40 tenant files tested, 4 files contained exceptions. Those 4 files contained 5 instances of findings. Cause: The Authority failed to implement the internal controls designed to ensure compliance with eligibility requirements were met. Effect: The Authority is not in compliance with federal regulations regarding eligibility requirements determined by HUD. Errors in eligibility could result in incorrect HAP payments. Recommendation: We recommend the Authority: - Review and revise its eligibility determination procedures to ensure full compliance with HUD regulations. - Train staff on proper documentation and verification protocols for income, citizenship/immigration status, Social Security numbers, and student eligibility. - Conduct a file audit to identify and correct any improperly admitted tenants. - Update its Administrative Plan to reflect accurate eligibility screening procedures. Views of responsible officials: There is no disagreement with the audit finding.
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority: - Review and revise its eligibility determination procedures to ensure full compliance with HUD regulations. - Train staff on proper documentation and verification protocols for income, citizenship/immigration status, Social Security numbers, and student eligibility. - Conduct a file audit to identify and correct any improperly admitted tenants. - Update its Administrative Plan to reflect accurate eligibility screening procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Due to the high level of staff turnover, all HCV personnel will be retrained on verification requirements, eligibility documentation standards, and proper file maintenance. PRHA is also strengthening long-term compliance monitoring and accountability measures. The Authority will hire a Compliance staff person for the HCV Program in January 2026 to provide dedicated oversight of eligibility determinations, quality control, and ongoing staff training. Name(s) of the contact person(s) responsible for corrective action: Keva Newsome, Director of Housing Choice Voucher Program Planned completion date for corrective action plan: 1/31/26
Of the 40 tenant files tested: - 1 instance where the HUD-50058 was not uploaded into the PIC system within 90 days - 1 instance where the information reported on the HUD-50058 did not agree to what was uploaded into the PIC system Questioned costs: None Context: Of the 40 tenant files tested, 2 files contained exceptions. Cause: The Authority failed to implement internal controls designed to ensure accurate HUD-50058 information is submitted into the PIC system within 90 days of effective date. Effect: The Authority is not in compliance with federal regulations regarding PIC submission requirements determined by HUD. Recommendation: We recommend the Authority to designate an individual to ensure accurate HUD- 50058 information is inputted into the PIC system timely. 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: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: VA001, 2021 Award Period: 1/1/2021-12/31/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: HUD-50058, Family Report (OMB No. 2577-0083) – The PHA is required to submit this form electronically to HUD each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. The PHA must also submit the Family Report when a family ends participation in the program or moves out of the PHA’s jurisdiction under portability (24 CFR Part 908 and 24 CFR section 982.158). Condition: Of the 40 tenant files tested: - 1 instance where the HUD-50058 was not uploaded into the PIC system within 90 days - 1 instance where the information reported on the HUD-50058 did not agree to what was uploaded into the PIC system Questioned costs: None Context: Of the 40 tenant files tested, 2 files contained exceptions. Cause: The Authority failed to implement internal controls designed to ensure accurate HUD-50058 information is submitted into the PIC system within 90 days of effective date. Effect: The Authority is not in compliance with federal regulations regarding PIC submission requirements determined by HUD. Recommendation: We recommend the Authority to designate an individual to ensure accurate HUD- 50058 information is inputted into the PIC system timely. Views of responsible officials: There is no disagreement with the audit finding.
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority to designate an individual to ensure accurate HUD-50058 information is inputted into the PIC system timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will hire a Compliance staff person for the HCV Program in January 2026 to provide dedicated oversight of eligibility determinations, quality control, and ongoing staff training. Name(s) of the contact person(s) responsible for corrective action: Keva Newsome, Director of Housing Choice Voucher Program Planned completion date for corrective action plan: 1/31/26
Of the 29 tenant files tested: - 1 instance where the sample selected could not be tested because the Authority could not locate the information - 1 instance where the rent comparison documentation was not performed prior to the effective date - 1 instance where the rent charged was greater than what was determined to be reasonable Questioned costs: $11,459 Context: Of the 29 tenant files tested, 3 files contained exceptions. Cause: The Authority did not follow the internal controls designed to ensure compliance with rent reasonableness requirements. Effect: The Authority is not in compliance with federal regulations regarding reasonable rent requirements determined by HUD. PORTSMOUTH REDEVELOPMENT AND HOUSING AUTHORITY SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED DECEMBER 31, 2021 Recommendation: We recommend the Authority review its controls over reasonable rent determinations to ensure that they are performed timely, files are maintained, and the approved rent is properly carried forward to the HUD-50058. 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: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: VA001, 2021 Award Period: 1/1/2021-12/31/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: The PHA must determine that the rent to the owner is reasonable at the time of initial leasing. Also, the PHA must determine reasonable rent during the term of the contract (a) before any increase in the rent to owner, and (b) at the HAP contract anniversary if there is a 5 percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. The PHA must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Condition: Of the 29 tenant files tested: - 1 instance where the sample selected could not be tested because the Authority could not locate the information - 1 instance where the rent comparison documentation was not performed prior to the effective date - 1 instance where the rent charged was greater than what was determined to be reasonable Questioned costs: $11,459 Context: Of the 29 tenant files tested, 3 files contained exceptions. Cause: The Authority did not follow the internal controls designed to ensure compliance with rent reasonableness requirements. Effect: The Authority is not in compliance with federal regulations regarding reasonable rent requirements determined by HUD. PORTSMOUTH REDEVELOPMENT AND HOUSING AUTHORITY SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED DECEMBER 31, 2021 Recommendation: We recommend the Authority review its controls over reasonable rent determinations to ensure that they are performed timely, files are maintained, and the approved rent is properly carried forward to the HUD-50058. Views of responsible officials: There is no disagreement with the audit finding.
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review its controls over reasonable rent determinations to ensure that they are performed timely, files are maintained, and the approved rent is properly carried forward to the HUD-50058. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has reinforced internal controls and accountability procedures to ensure that reasonable rent determinations are consistently performed and properly documented in compliance with HUD regulations. The HCV Director has assumed responsibility for reviewing and approving all reasonable rent determinations and will continue to monitor compliance until the Compliance Manager is hired in January 2026. Name(s) of the contact person(s) responsible for corrective action Keva Newsome, Director of Housing Choice Voucher Program Planned completion date for corrective action plan: 12/1/25
FAC accepted this audit on March 15, 2024 — management decision was due September 15, 2024.
FAC accepted this audit on May 16, 2021 — management decision was due November 16, 2021.
FAC accepted this audit on March 30, 2019 — management decision was due September 30, 2019.
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
FAC accepted this audit on March 28, 2017 — management decision was due September 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.
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