EIN: 560938008
UEI: NBDKNY2M7YT9
Audited by: Smith Marion & Co
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 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 July 12, 2026 (49 days ago).
What is a management decision? →US Department of Housing and Urban Development Program Name Low Rent Public Housing AL Number 14.850 E Eligibility 2025-001 Income Eligibility Questioned Costs The monetary impact needs further investigation to determine the amount for the period of noncompliance. Criteria As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the Authority to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Condition During the audit, it was noted that in twelve (12) instances of tenant's recertification form for participation in the Program we not completed. Context We selected a sample of twenty-five (25) tenant files, of those files twelve (12) lacked the correct recertification forms. The prior year forms were present, the future forms were present, however, the period under audit was not completed. Cause The Authority had a change in personnel that complete the annual recertification. The person responsible during our audit period did not complete the required recertifications with in 12 months of prior certifications. Effect The Authority was not in compliance with HUD regulations during the period of time indicated in the cause description. Recommendations Management Views Management should implement internal control procedures to ensure that recertification forms are obtained during re-examination and are properly files in the tenant's file. Management agrees.
Show full finding ▾Hide full finding ▴US Department of Housing and Urban Development Program Name Low Rent Public Housing AL Number 14.850 E Eligibility 2025-001 Income Eligibility Questioned Costs The monetary impact needs further investigation to determine the amount for the period of noncompliance. Criteria As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the Authority to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Condition During the audit, it was noted that in twelve (12) instances of tenant's recertification form for participation in the Program we not completed. Context We selected a sample of twenty-five (25) tenant files, of those files twelve (12) lacked the correct recertification forms. The prior year forms were present, the future forms were present, however, the period under audit was not completed. Cause The Authority had a change in personnel that complete the annual recertification. The person responsible during our audit period did not complete the required recertifications with in 12 months of prior certifications. Effect The Authority was not in compliance with HUD regulations during the period of time indicated in the cause description. Recommendations Management Views Management should implement internal control procedures to ensure that recertification forms are obtained during re-examination and are properly files in the tenant's file. Management agrees.
Finding # 2025-001- Finding Description: As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the Authority to verify income eligibility (24 CFR sections 5. 2301 5. 6091 982.516) Corrective Action Plan: WHA prioritized and immediately completed all annual recertifications that were overdue, implemented standard operating procedures to initiate annual reexaminations 120 days before the tenant's anniversary date, ensured all relevant staff are properly trained on HUD requirements, and established a monitoring system to track the status of all upcoming annual recertifications. Anticipated Completion Date: Completed Contact Person: Name, Title: Belinda Kahl, Executive Director Address: 48 Chestnut Park Drive, Waynesville NC 28786 Phone#: 828-456-6377 Contact Person Signature: ~d-{
FAC accepted this audit on December 27, 2023 — management decision was due June 27, 2024.
FAC accepted this audit on January 2, 2023 — management decision was due July 2, 2023.
FAC accepted this audit on December 2, 2021 — management decision was due June 2, 2022.
FAC accepted this audit on December 15, 2020 — management decision was due June 15, 2021.
FAC accepted this audit on January 1, 2020 — management decision was due July 1, 2020.
FAC accepted this audit on December 30, 2018 — management decision was due June 30, 2019.
FAC accepted this audit on January 4, 2018 — management decision was due July 4, 2018.
FAC accepted this audit on February 6, 2017 — management decision was due August 6, 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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