EIN: 560884256
UEI: XCJCC1B9N4N5
Audited by: Lowdermilk Church & Co., LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 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 July 13, 2026 (64 days ago).
What is a management decision? →Of the tenant files examined for testing, 22 of the files were missing one or more items required to be included in the file and/or were not recertified within the 12-month time frame. Effect: Required procedures for maintaining tenant documentation were not being followed. Cause: Lack of oversight by the staff and management. Recommendation: A checklist of required documentation should be included in each tenant file to ensure all forms are included and properly signed. Views of responsible officials and planned corrective actions: The Authority agrees with the finding. Please refer to the corrective action plan on page 43 and 44.
Show full finding ▾Hide full finding ▴Finding 2024-003 Type of Finding: Material Weakness Criteria: Tenant files for the Section 8 Housing Choice Voucher program are required to undergo recertification every 12 months and include a list of required forms signed by the tenant and other information supporting the participants portion of their rent and also that bi-annual inspections of the participant’s unit have been conducted. Condition: Of the tenant files examined for testing, 22 of the files were missing one or more items required to be included in the file and/or were not recertified within the 12-month time frame. Effect: Required procedures for maintaining tenant documentation were not being followed. Cause: Lack of oversight by the staff and management. Recommendation: A checklist of required documentation should be included in each tenant file to ensure all forms are included and properly signed. Views of responsible officials and planned corrective actions: The Authority agrees with the finding. Please refer to the corrective action plan on page 43 and 44.
Name of Contact Person: Stephanie Hanvey, Director, Regional Housing, Western Piedmont Council of Government Corrective Action: With the merger of the City of Hickory public Housing Authority into the Western Piedmont Council of Governments affected July 1, 2025, staff have impacted new processes to make sure that all the HPHA files and past processes are brought into compliance. Reviewing PIC inspection delinquency reports and scheduling overdue inspections, beginning with the most delinquent cases, while also coordinating current annual inspections with annual reexaminations to maintain compliance. Staff is reviewing the PIC delinquent annual reexamination report and completing overdue examinations in order of priority, and an annual reexamination checklist has been added to ensure all required documentation is collected. An audit process has been implemented for every examination to strengthen oversight, and quarterly quality control inspections are being conducted to monitor the inspection process. In addition, staff review EIV reports monthly to verify the integrity of the client information-including multiple subsidy, SSN screening, and income reporting-and monitor SACS software reports each month to ensure recertification are completed within required timelines. Proposed Completion Date: Immediately
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
FAC accepted this audit on June 21, 2023 — management decision was due December 21, 2023.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
FAC accepted this audit on September 20, 2021 — management decision was due March 20, 2022.
FAC accepted this audit on July 9, 2020 — management decision was due January 9, 2021.
FAC accepted this audit on June 23, 2019 — management decision was due December 23, 2019.
FAC accepted this audit on June 18, 2018 — management decision was due December 18, 2018.
FAC accepted this audit on June 19, 2017 — management decision was due December 19, 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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