EIN: 566020641
UEI: GLGYMG6X86V4
Audited by: Aprio, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 30, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2026 (153 days ago).
What is a management decision? →During the tenant file testing for the Public Housing program, we reviewed a sample of forty tenant files and identified deficiencies in the Authority's documentation and reporting practices: 1. For two tenants the rent amounts did not match the amounts documented on the HUD-50058 forms. 2. For seven tenants the unit inspection forms were not available. Criteria: Under the HUD Compliance Supplement for Assistance Listing 14.850 - Public Housing Operating Fund, Public Housing Agencies (Phase) must comply with core occupancy procedures, including: 1. Determination of income and rent 2. Maintenance of inspection records for units occupied by tenants. These requirements are designed to ensure accurate rent calculations and proper documentation of tenant eligibility and housing conditions. Cause: The Authority transitioned to a new accounting software in the fiscal year, which contributed to gaps in documentation and inconsistencies in rent calculations. Additionally, internal controls were not sufficiently adapted to ensure complete documentation and accurate rent billing during and after the transition. Effect: These deficiencies may result in noncompliance with HUD regulations, inaccurate financial reporting, and increased risk of undetected errors or mismanagement. Questioned Costs: $3,251 Recommendation: We recommend that the Authority enhance its internal control environment to ensure compliance with HUD requirements under Assistance Listing 14.850. This includes implementing procedures to verify that all required documentation—such as Unit Inspection records—is consistently obtained and retained in tenant files. Additionally, the Authority should establish a reconciliation process to confirm that rent amounts charged align with those calculated on the HUD-50058 forms. Reply and Corrective Action Plan: During 2024 there were some employee changes in Public Housing management as well as a computer virus that affected our server. The Authority has implemented new procedures to include a hard copy of required documents as well as an electronic copy. The Senior Public Housing manager will also be conducting file reviews to verify that these records are complete for each tenant file. The Authority changed software vendors during 2024. The software is designed to calculate rent amounts and report that amount on the HUD 50058 form. The conversion between the two software systems led to inaccurate information on the HUD- 50058. This should not be an ongoing issue as the conversion has been completed and corrections made. -
Show full finding ▾Hide full finding ▴Inadequate Documentation and Rent Calculation Discrepancies - Public Housing Program (ALAN 14.850) Condition: During the tenant file testing for the Public Housing program, we reviewed a sample of forty tenant files and identified deficiencies in the Authority's documentation and reporting practices: 1. For two tenants the rent amounts did not match the amounts documented on the HUD-50058 forms. 2. For seven tenants the unit inspection forms were not available. Criteria: Under the HUD Compliance Supplement for Assistance Listing 14.850 - Public Housing Operating Fund, Public Housing Agencies (Phase) must comply with core occupancy procedures, including: 1. Determination of income and rent 2. Maintenance of inspection records for units occupied by tenants. These requirements are designed to ensure accurate rent calculations and proper documentation of tenant eligibility and housing conditions. Cause: The Authority transitioned to a new accounting software in the fiscal year, which contributed to gaps in documentation and inconsistencies in rent calculations. Additionally, internal controls were not sufficiently adapted to ensure complete documentation and accurate rent billing during and after the transition. Effect: These deficiencies may result in noncompliance with HUD regulations, inaccurate financial reporting, and increased risk of undetected errors or mismanagement. Questioned Costs: $3,251 Recommendation: We recommend that the Authority enhance its internal control environment to ensure compliance with HUD requirements under Assistance Listing 14.850. This includes implementing procedures to verify that all required documentation—such as Unit Inspection records—is consistently obtained and retained in tenant files. Additionally, the Authority should establish a reconciliation process to confirm that rent amounts charged align with those calculated on the HUD-50058 forms. Reply and Corrective Action Plan: During 2024 there were some employee changes in Public Housing management as well as a computer virus that affected our server. The Authority has implemented new procedures to include a hard copy of required documents as well as an electronic copy. The Senior Public Housing manager will also be conducting file reviews to verify that these records are complete for each tenant file. The Authority changed software vendors during 2024. The software is designed to calculate rent amounts and report that amount on the HUD 50058 form. The conversion between the two software systems led to inaccurate information on the HUD- 50058. This should not be an ongoing issue as the conversion has been completed and corrections made. -
Condition: During the tenant file testing for the Public Housing program, we reviewed a sample of forty tenant files and identified deficiencies in the Authority's documentation and reporting practices: 1. For two tenants the rent amounts did not match the amounts documented on the HUD-50058 forms. 2. For seven tenants the unit inspection forms were not available. Questioned Costs: $3,251 Recommendation: We recommend that the Authority enhance its internal control environment to ensure compliance with HUD requirements under Assistance Listing 14.850. This includes implementing procedures to verify that all required documentation-such as Unit Inspection records-is consistently obtained and retained in tenant files. Additionally, the Authority should establish a reconciliation process to confirm that rent amounts charged align with those calculated on the HUD-50058 forms. Planned Corrective Action: During 2024 there were some employee changes in Public Housing management as well as a computer virus that affected our server. We have implemented new procedures to include a hard copy of required documents as well as an electronic copy. The Senior Public Housing manager will also be conducting file reviews to verify that these records are complete for each tenant file. The housing authority changed software vendors during 2024. The software is designed to calculate rent amounts and report that amount on the HUD 50058 form. The conversion between the two software systems led to inaccurate information on the HUD- 50058. This should not be an ongoing issue as the conversion has been completed and corrections made.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FAC accepted this audit on September 25, 2022 — management decision was due March 25, 2023.
FAC accepted this audit on November 28, 2021 — management decision was due May 28, 2022.
FAC accepted this audit on December 14, 2020 — management decision was due June 14, 2021.
FAC accepted this audit on September 24, 2019 — management decision was due March 24, 2020.
FAC accepted this audit on August 22, 2018 — management decision was due February 22, 2019.
FAC accepted this audit on September 27, 2017 — management decision was due March 27, 2018.
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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