EIN: 560987670
UEI: CUQYHEKU9BM3
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 6, 2024. 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 March 6, 2025 (538 days ago).
What is a management decision? →Statement of Condition – For the Public and Indian Housing program, we reviewed 40 tenant files (recertification files and new tenant files) for fiscal year ended December 31, 2023. We reviewed 5 files for tenants who moved out during the fiscal year ended December 31, 2023. We noted 2 instances in which total tenant income was calculated incorrectly. Criteria – Per the Public Housing Occupancy Guidebook (Section 3) annual income includes, among other items, wages earned and child support amounts. Effect – For the two files referenced above, annual income was calculated incorrectly. As a result, total annual income was overstated by $53 per month. Cause – Incorrect procedures were followed in regards to calculating total tenant income. Identification of a repeat finding – N/A Recommendation – The Authority should continue to strengthen procedures surrounding tenant calculation processes. Views of responsible officials and planned corrective actions: The Authority agrees with this finding. Tenant rent calculations for the referenced files have been corrected, effective July 1, 2024. Please refer to the corrective action plan on page 68.
Show full finding ▾Hide full finding ▴Statement of Condition – For the Public and Indian Housing program, we reviewed 40 tenant files (recertification files and new tenant files) for fiscal year ended December 31, 2023. We reviewed 5 files for tenants who moved out during the fiscal year ended December 31, 2023. We noted 2 instances in which total tenant income was calculated incorrectly. Criteria – Per the Public Housing Occupancy Guidebook (Section 3) annual income includes, among other items, wages earned and child support amounts. Effect – For the two files referenced above, annual income was calculated incorrectly. As a result, total annual income was overstated by $53 per month. Cause – Incorrect procedures were followed in regards to calculating total tenant income. Identification of a repeat finding – N/A Recommendation – The Authority should continue to strengthen procedures surrounding tenant calculation processes. Views of responsible officials and planned corrective actions: The Authority agrees with this finding. Tenant rent calculations for the referenced files have been corrected, effective July 1, 2024. Please refer to the corrective action plan on page 68.
The Authority agrees with the finding. Tenant rent calculation for each file has been corrected, effective July 1, 2024. We conducted an in-house tenant income calculation class in July 2024.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
Statement of Condition ? For the Public and Indian Housing program, we reviewed the budget for spending authorizations. During this review, it was discovered that the Authority had not budgeted for $75,247 in expenditures for the year ended December 31, 2022. This resulted in unfavorable budget variances within the program. Criteria ? HUD states that the Authority must budget appropriately for expenditures. Effect ? This violation resulted in an overspending. Cause ? The Authority did not follow proper budgeting procedures. Recommendation ? The Authority should review budget versus actual expenditures on a regular basis and should amend the budget as spending needs arise. Views of responsible officials and planned corrective actions: The Authority agrees with this finding. Budget amendments will be adopted prior to making expenditures that exceed budgeted amounts. Please refer to the corrective action plan on page 66.
Show full finding ▾Hide full finding ▴Statement of Condition ? For the Public and Indian Housing program, we reviewed the budget for spending authorizations. During this review, it was discovered that the Authority had not budgeted for $75,247 in expenditures for the year ended December 31, 2022. This resulted in unfavorable budget variances within the program. Criteria ? HUD states that the Authority must budget appropriately for expenditures. Effect ? This violation resulted in an overspending. Cause ? The Authority did not follow proper budgeting procedures. Recommendation ? The Authority should review budget versus actual expenditures on a regular basis and should amend the budget as spending needs arise. Views of responsible officials and planned corrective actions: The Authority agrees with this finding. Budget amendments will be adopted prior to making expenditures that exceed budgeted amounts. Please refer to the corrective action plan on page 66.
2022-001: The Authority has implemented procedures to properly budget all expenditures and to update the budget monthly as spending needs arise. We anticipate an implementation date of October 1, 2023.
FAC accepted this audit on September 8, 2022 — management decision was due March 8, 2023.
2021-001: Statement of Condition ? For the Low Rent Public Housing program, we reviewed 40 tenant files (recertification files and new tenant files) for fiscal year ended December 31, 2021. We reviewed 5 files for tenants who had moved out during the fiscal year ended December 31, 2021.Criteria ? HUD requires that certain criteria be met when determining tenant eligibility, selecting applicants from the waiting list, and calculating tenant payments. Per the Public Housing Occupancy Guidebook under Income Verification, the ?gross amount of social security benefit income ? must be counted as income? should be included in the tenant income calculation. We noted 1 instance in which Social Security benefits were incorrectly calculated when determining total tenant annual income. Effect ? This miscalculation resulted in an $12 per month underpayment of rent by the family. Cause ? An incorrect figure was used in calculating tenant income. Recommendation ? Procedures to review tenant income calculations should be strengthened. Views of responsible officials and planned corrective actions: The Authority agrees with this finding. An interim adjustment has been made, effective August 8, 2022. Please refer to the corrective action plan on page 62.
Show full finding ▾Hide full finding ▴2021-001: Statement of Condition ? For the Low Rent Public Housing program, we reviewed 40 tenant files (recertification files and new tenant files) for fiscal year ended December 31, 2021. We reviewed 5 files for tenants who had moved out during the fiscal year ended December 31, 2021.Criteria ? HUD requires that certain criteria be met when determining tenant eligibility, selecting applicants from the waiting list, and calculating tenant payments. Per the Public Housing Occupancy Guidebook under Income Verification, the ?gross amount of social security benefit income ? must be counted as income? should be included in the tenant income calculation. We noted 1 instance in which Social Security benefits were incorrectly calculated when determining total tenant annual income. Effect ? This miscalculation resulted in an $12 per month underpayment of rent by the family. Cause ? An incorrect figure was used in calculating tenant income. Recommendation ? Procedures to review tenant income calculations should be strengthened. Views of responsible officials and planned corrective actions: The Authority agrees with this finding. An interim adjustment has been made, effective August 8, 2022. Please refer to the corrective action plan on page 62.
2021-001: We agree that the income from social security benefits was calculated incorrectly for the tenant file in question. An interim adjustment has been made, effective August 8, 2022.
FAC accepted this audit on September 22, 2021 — management decision was due March 22, 2022.
Statement of Condition ? For the Low Rent Public Housing program, we reviewed 40 tenant files (recertification files and new tenant files) for fiscal year ended December 31, 2020. We reviewed 5 files for tenants who had moved out during the fiscal year ended December 31, 2020.Criteria ? HUD requires that certain criteria be met when determining tenant eligibility, selecting applicants from the waiting list, and calculating tenant payments. A $480 dependent allowance is calculated for each household member under 18 years of age, or has a disability, or is a full-time student who is 18 years of age or older. We noted 1 instance in which the $480 dependent allowance was incorrectly applied in calculating total tenant payment. The $480 dependent allowance was calculated for a household member over age 18 who was no longer a student. Effect ? This miscalculation resulted in an $11 per month underpayment of rent by the family. Cause ? When inputting information into the HUD-50058 Family Report, the block indicating the other household member was a student was inadvertently checked. This resulted in the $480 allowance error. Recommendation ? Procedures to review data input should be implemented.
Show full finding ▾Hide full finding ▴Statement of Condition ? For the Low Rent Public Housing program, we reviewed 40 tenant files (recertification files and new tenant files) for fiscal year ended December 31, 2020. We reviewed 5 files for tenants who had moved out during the fiscal year ended December 31, 2020.Criteria ? HUD requires that certain criteria be met when determining tenant eligibility, selecting applicants from the waiting list, and calculating tenant payments. A $480 dependent allowance is calculated for each household member under 18 years of age, or has a disability, or is a full-time student who is 18 years of age or older. We noted 1 instance in which the $480 dependent allowance was incorrectly applied in calculating total tenant payment. The $480 dependent allowance was calculated for a household member over age 18 who was no longer a student. Effect ? This miscalculation resulted in an $11 per month underpayment of rent by the family. Cause ? When inputting information into the HUD-50058 Family Report, the block indicating the other household member was a student was inadvertently checked. This resulted in the $480 allowance error. Recommendation ? Procedures to review data input should be implemented.
2020-001: We agree that the $480 dependent allowance should not have been included in the total tenant payment. An interim adjustment has been made, effective July 1, 2021.
FAC accepted this audit on September 24, 2020 — management decision was due March 24, 2021.
2019-001: Statement of Condition ? For the Low Rent Public Housing program, we reviewed 40 tenant files (recertification files and new tenant files) for fiscal year ended December 31, 2019. We reviewed 5 files for tenants who had moved out during the fiscal year ended December 31, 2019.Criteria ? HUD requires that certain criteria be met when determining tenant eligibility, selecting applicants from the waiting list, and calculating tenant payments. Effect ? We noted 2 instances in which the $400 disability allowance was incorrectly applied in calculating total tenant payment. In both instances, a dependent received social security benefits. The $480 dependent allowance and the $400 disability allowance were calculated in determining total tenant payment. This miscalculation resulted in a $10 per month underpayment for each family. Cause ? When inputting information into the HUD-50058 Family Report, the block indicating the head of household was disabled (instead of the dependent) was checked. This resulted in the $400 allowance error. Recommendation ? Procedures to review data input should be implemented.
Show full finding ▾Hide full finding ▴2019-001: Statement of Condition ? For the Low Rent Public Housing program, we reviewed 40 tenant files (recertification files and new tenant files) for fiscal year ended December 31, 2019. We reviewed 5 files for tenants who had moved out during the fiscal year ended December 31, 2019.Criteria ? HUD requires that certain criteria be met when determining tenant eligibility, selecting applicants from the waiting list, and calculating tenant payments. Effect ? We noted 2 instances in which the $400 disability allowance was incorrectly applied in calculating total tenant payment. In both instances, a dependent received social security benefits. The $480 dependent allowance and the $400 disability allowance were calculated in determining total tenant payment. This miscalculation resulted in a $10 per month underpayment for each family. Cause ? When inputting information into the HUD-50058 Family Report, the block indicating the head of household was disabled (instead of the dependent) was checked. This resulted in the $400 allowance error. Recommendation ? Procedures to review data input should be implemented.
2019-001: We agree that the $400 disabled allowance should not have been included in the total tenant payment. An interim adjustment has been made, effective October 1, 2020.
Statement of Condition ? For the Low Rent Public Housing program, we reviewed 40 tenant files (recertification files and new tenant files) for fiscal year ended December 31, 2019. We reviewed 5 files for tenants who had moved out during the fiscal year ended December 31, 2019. Criteria ? HUD requires that certain criteria be met when determining tenant eligibility, selecting applicants from the waiting list, and calculating tenant payments. Effect ? We noted 1 instance in which supporting information obtained during the recertification process indicated the head of household earned income from working. The Authority did not include this income in the calculation of tenant family income. Cause ? Incomplete procedures were followed in regards to determining total family income. Recommendation ? Procedures surrounding family rent calculations should be strengthened.
Show full finding ▾Hide full finding ▴Statement of Condition ? For the Low Rent Public Housing program, we reviewed 40 tenant files (recertification files and new tenant files) for fiscal year ended December 31, 2019. We reviewed 5 files for tenants who had moved out during the fiscal year ended December 31, 2019. Criteria ? HUD requires that certain criteria be met when determining tenant eligibility, selecting applicants from the waiting list, and calculating tenant payments. Effect ? We noted 1 instance in which supporting information obtained during the recertification process indicated the head of household earned income from working. The Authority did not include this income in the calculation of tenant family income. Cause ? Incomplete procedures were followed in regards to determining total family income. Recommendation ? Procedures surrounding family rent calculations should be strengthened.
2019-002: We have strengthened our procedures regarding tenant rent calculation processes.
FAC accepted this audit on June 13, 2018 — management decision was due December 13, 2018.
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Show full finding ▾Hide full finding ▴FAC accepted this audit on July 23, 2017 — management decision was due January 23, 2018.
GSA_MIGRATION
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