EIN: 581410058
UEI: GSA_MIGRATION
Audited by: BERMAN HOPKINS WRIGHT & LAHAM CPAS AND ASSOCIATES
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 10, 2023. 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 October 10, 2023 (1062 days ago).
What is a management decision? →FAC accepted this audit on December 29, 2021 — management decision was due June 29, 2022.
FAC accepted this audit on December 30, 2020 — management decision was due June 30, 2021.
During the testing of the Housing Choice Voucher Program tenant files, certain special provision compliance deficiencies were noted as summarized below: Number of Instances Finding 8 The Authority did not properly abate the Housing Assistance Payments or terminate the contracts for units that had failed inspections. 5 The Authority did not re-inspect the tenant?s unit within 30 days. 4 Tenant?s unit did not pass inspection or was not re-inspected. 4 Tenant?s unit was not inspected annually. Questioned costs: $25,617 Context: Out of 60 failed inspection tenant files 13 files contained errors as noted above. Cause: The Authority failed to follow their inspection procedures. Effect: The Authority is not in compliance with federal regulations regarding minimum housing quality standards and was paying housing assistance for units that did not meet these standards. Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Finding 2019 ? 002 ? HQS Enforcements and Inspections (Repeat from Fiscal Year 2016) Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program CFDA Number: 14.871 Award Period: October 1, 2018 to September 30, 2019 Type of Finding: Material Weakness, Noncompliance Criteria or specific requirement: For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must abate HAP payments beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family?s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). In addition, all HCV units are required to be inspected annually. Condition: During the testing of the Housing Choice Voucher Program tenant files, certain special provision compliance deficiencies were noted as summarized below: Number of Instances Finding 8 The Authority did not properly abate the Housing Assistance Payments or terminate the contracts for units that had failed inspections. 5 The Authority did not re-inspect the tenant?s unit within 30 days. 4 Tenant?s unit did not pass inspection or was not re-inspected. 4 Tenant?s unit was not inspected annually. Questioned costs: $25,617 Context: Out of 60 failed inspection tenant files 13 files contained errors as noted above. Cause: The Authority failed to follow their inspection procedures. Effect: The Authority is not in compliance with federal regulations regarding minimum housing quality standards and was paying housing assistance for units that did not meet these standards. Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2019 ? 002 ? HQS Enforcements and Inspections (Repeat from fiscal year 2016) Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program CFDA Number: 14.871 Award Period: October 1, 2018 to September 30, 2019 Type of Finding: Material Weakness, Noncompliance Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The HCV Scheduler/Inspector is responsible for maintaining and tracking all the inspections. They will maintain a spreadsheet of all the failed inspections, re-inspections, abatements, and abatement cures to ensure that they are scheduled and conducted on time per HAFC?s Administrative Plan. Notification of abatement and cures should be reported to the HCV Supervisor via email upon occurrence. A spreadsheet is maintained in the HCV Department by the schedule of all abatements and cures; and submitted weekly to HCV Supervisor. The HQS Scheduler/Inspector will send abatement notices to the landlord and tenant and place copies in the tenant files. The scheduler will schedule and maintained the inspections and submit them weekly to the HCV Supervisor. Names of the contact persons responsible for corrective action: Kimberly Lewis, Director of Operations Planned completion date for corrective action plan: September 30, 2020
2018-003
During the testing of the Housing Choice Voucher Program Quality Re-Inspection tenant files, it was noted that 7 of the units were not inspected in a timely manner. Questioned costs: Undeterminable Context: Out of 9 quality re-inspection tenant files reviewed, 7 units were not inspected in a timely manner. Cause: The Authority failed to follow their quality re-inspection procedures. Effect: The Authority is not in compliance with federal regulations regarding the quality control re-inspections being performed in a timely manner. When timely re-inspections are not performed, the risk exists that unit conditions can change between the initial inspection and the quality control inspection. Recommendation: We recommend management should designate one person to oversee the quality re-inspection process to ensure that all inspections are being performed in a timely manner. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Finding 2019 ? 003 ? Housing Quality Re-Inspections (Repeat from Fiscal Year 2018) Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program CFDA Number: 14.871 Award Period: October 1, 2018 to September 30, 2019 Type of Finding: Material Weakness, Noncompliance Criteria or specific requirement: The PHA must inspect the units leased to a family at least annually to determine if the units meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). Condition: During the testing of the Housing Choice Voucher Program Quality Re-Inspection tenant files, it was noted that 7 of the units were not inspected in a timely manner. Questioned costs: Undeterminable Context: Out of 9 quality re-inspection tenant files reviewed, 7 units were not inspected in a timely manner. Cause: The Authority failed to follow their quality re-inspection procedures. Effect: The Authority is not in compliance with federal regulations regarding the quality control re-inspections being performed in a timely manner. When timely re-inspections are not performed, the risk exists that unit conditions can change between the initial inspection and the quality control inspection. Recommendation: We recommend management should designate one person to oversee the quality re-inspection process to ensure that all inspections are being performed in a timely manner. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2019 ? 003 ? Housing Quality Re-Inspections Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program CFDA Number: 14.871 Award Period: October 1, 2018 to September 30, 2019 Type of Finding: Material Weakness, Noncompliance Recommendation: We recommend management should designate one person to oversee the quality re-inspection process to ensure that all inspections are being performed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The HCV Scheduler/Inspector is responsible for maintaining and tracking all the inspections. They will maintain a spreadsheet of all the failed inspections, re-inspections, abatements, and abatement cures to ensure that they are scheduled and conducted on time per HAFC?s Administrative Plan. Notification of abatement and cures should be reported to the HCV Supervisor via email upon occurrence. A spreadsheet is maintained in the Inspection Department by the schedule of all abatement and cures and submitted weekly to HCV Supervisor. The HQS Scheduler/Inspector will send abatement notices to the landlord and tenant and place copies in the tenant files. The scheduler will schedule and maintained the inspections and submit them weekly to the HCV Supervisor. Names of the contact persons responsible for corrective action: Kimberly Lewis, Director of Operations Planned completion date for corrective action plan: September 30, 2020
2018-001
During the testing of the VMS report submitted to HUD, certain compliance items and key lines that HUD relies on were noted as summarized below: Finding The Authority provided multiple versions of the VMS report being submitted to HUD, which occurred 8 months after the fiscal year ended. Total HAP expense did not tie back to what was recorded on the financial reports of the Authority. Unit months leased per the VMS report could not be adequately supported. Questioned costs: Undeterminable Context: The VMS HAP expenses were understated by $110,290 compared to what was recorded on the Authority?s financial reports. There was also not adequate supporting documents which easily tie back to the VMS report. Cause: The Authority failed to follow their VMS procedures. Effect: The Authority is not in compliance with HUD financial reporting standards regarding VMS information. If VMS data is not reported correctly, HUD will not be able to monitor the Authority efficiently and funding levels could be changed for the Authority. Recommendation: We recommend the Authority assign a supervisor to review the VMS report and the supporting documents to ensure it ties back to what is reported on the financial reports of the Authority. We also recommend that if any changes occur after initial submission, there is a reconciliation to tie back to the VMS report. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Finding 2019 ? 004 ? Voucher Management System (VMS) Reporting Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program CFDA Number: 14.871 Award Period: October 1, 2018 to September 30, 2019 Type of Finding: Material Weakness, Noncompliance Criteria or specific requirement: The Authority must submit monthly reports to HUD electronically via the VMS. HUD uses the VMS report to determine renewal funding levels, to monitor the Authority, and to make SEMAP related decisions. Condition: During the testing of the VMS report submitted to HUD, certain compliance items and key lines that HUD relies on were noted as summarized below: Finding The Authority provided multiple versions of the VMS report being submitted to HUD, which occurred 8 months after the fiscal year ended. Total HAP expense did not tie back to what was recorded on the financial reports of the Authority. Unit months leased per the VMS report could not be adequately supported. Questioned costs: Undeterminable Context: The VMS HAP expenses were understated by $110,290 compared to what was recorded on the Authority?s financial reports. There was also not adequate supporting documents which easily tie back to the VMS report. Cause: The Authority failed to follow their VMS procedures. Effect: The Authority is not in compliance with HUD financial reporting standards regarding VMS information. If VMS data is not reported correctly, HUD will not be able to monitor the Authority efficiently and funding levels could be changed for the Authority. Recommendation: We recommend the Authority assign a supervisor to review the VMS report and the supporting documents to ensure it ties back to what is reported on the financial reports of the Authority. We also recommend that if any changes occur after initial submission, there is a reconciliation to tie back to the VMS report. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2019 ? 004 ? Voucher Management System (VMS) Reporting Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program CFDA Number: 14.871 Award Period: October 1, 2018 to September 30, 2019 Type of Finding: Material Weakness, Noncompliance Recommendation: We recommend the Authority assign a supervisor to review the VMS data and the supporting documents to ensure it ties back to what is reported on the financial reports of the Authority. We also recommend that if any changes occur after initial submission, there is a reconciliation to tie back to the VMS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A third-party contractor has previously completed the VMS process. The Director of Operations will train, and the internal team will process the VMS effective November 01, 2020. The Finance Director will review the VMS before the submission for accuracy. Name(s) of the contact person(s) responsible for corrective action: Kimberly Lewis, Director of Operations Sharon Haynes, Director of Finance Planned completion date for corrective action plan: September 30, 2020
FAC accepted this audit on June 24, 2019 — management decision was due December 24, 2019.
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2016-003
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2016-004
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FAC accepted this audit on June 25, 2018 — management decision was due December 25, 2018.
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2016-001
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2016-003
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2016-004
FAC accepted this audit on June 28, 2017 — management decision was due December 28, 2017.
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2015-001
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