EIN: 556000559
UEI: L3L8QWVKZA45
Audited by: HESS, STEWART & CAMPBELL, PLLC
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 March 30, 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 30, 2026 (18 days from today).
What is a management decision? →FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
FAC accepted this audit on June 1, 2021 — management decision was due December 1, 2021.
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
During our audit, the Authority was unable to provide evidence of monitoring of matching requirements to ensure compliance with conditions of federal awards. This issue was also identified as part of a HUD Monitoring visit in June 2019. Questioned Costs: None. Effect: The Authority cannot demonstrate the process by which it monitors the matching requirements of its awards. Context/Cause: During our audit, we noted that the Authority is lacking formalized controls over matching requirements. Identification As A Repeat Finding: Not applicable. Recommendation: The Authority should develop its policies and procedures for verifying and tracking match documentation. Views Of Responsible Officials And Planned Corrective Action: Management agrees with finding and is in the process of implementing new internal control procedures as outlined in its Corrective Action Plan on the next page.
Show full finding ▾Hide full finding ▴DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2019-001 Continuum of Care Program ? CFDA No. 14.267; Grant period ? Year ended June 30, 2019 Criteria: The Uniform Grant Guidance states that ?a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.? One of the conditions of the Permanent Supportive Housing grant is for the recipient to match all grant funds, except for leasing funds, with no less than 25 percent of cash or in-kind contributions from other sources. Condition: During our audit, the Authority was unable to provide evidence of monitoring of matching requirements to ensure compliance with conditions of federal awards. This issue was also identified as part of a HUD Monitoring visit in June 2019. Questioned Costs: None. Effect: The Authority cannot demonstrate the process by which it monitors the matching requirements of its awards. Context/Cause: During our audit, we noted that the Authority is lacking formalized controls over matching requirements. Identification As A Repeat Finding: Not applicable. Recommendation: The Authority should develop its policies and procedures for verifying and tracking match documentation. Views Of Responsible Officials And Planned Corrective Action: Management agrees with finding and is in the process of implementing new internal control procedures as outlined in its Corrective Action Plan on the next page.
CORRECTIVE ACTION PLAN March 16, 2020 The Huntington West Virginia Housing Authority respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of independent public accounting firm: Hess, Stewart & Campbell, PLLC, 940 Fourth Avenue, Suite 250, P.O. Box 1060, Frederick Building, Huntington, WV 25713 Audit Period: July 1, 2018 through June 30, 2019 The findings from the June 30, 20 19 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS UNITED STATES DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2019-001 Continuum of Care Program - CFDA No. 14.267 Recommendation: The Authority should develop its policies and procedures for verifying and tracking match documentation. Planned Corrective Action: We concur with the recommendation, and are currently working with community partners and HUD's field office on policies and procedures for verifying and tracking match documentation through the use of spreadsheets, receipts and also requiring the CEO or Executive Director of the community partner verifying by signing off on the submitted match documentation. If the Department of Housing and Urban Development has questions regarding this plan, please call Ms. Vickie Lester, Executive Director, at 304-526-4400.
FAC accepted this audit on March 24, 2019 — management decision was due September 24, 2019.
FAC accepted this audit on January 31, 2018 — management decision was due July 31, 2018.
FAC accepted this audit on January 29, 2017 — management decision was due July 29, 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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