EIN: 586002964
UEI: NKR9JXNTCWY5
Audited by: Henderson & Pilleteri, LLC
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 August 26, 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 February 26, 2026 (189 days ago).
What is a management decision? →FAC accepted this audit on September 19, 2024 — management decision was due March 19, 2025.
FAC accepted this audit on February 17, 2022 — management decision was due August 17, 2022.
Deficiencies Noted in Examination of Capital Fund Program (CFP) contracts management: During the review of the contracts administered during fiscal year 2021 the following deficiencies were noted: Roofing Contract: ? Documentation of Certified Payrolls with comparison to Davis-Bacon was not documented in accordance with policy and HUD regulations ? Retainage was not done in compliance with HUD regulations or policy ? Inspections done prior to payments made on Roofing Contract were not documented in accordance with policy and HUD regulations. ? Performance Bond and Payment Bond were not documented in accordance with policy CFDA Number: 14.872 Questioned Costs: None Criteria: 24 CFR requirements for Capital Fund Program Cause/Effect: These errors appear to be oversight due to human error. Recommendation: We recommend that the Authority review its internal control procedures over contract procurement to ensure that all policies are being followed. Reply: Management agrees with the audit finding. We will review the Procurement Policy and ensure that all procedures are adhered to as required.
Show full finding ▾Hide full finding ▴2021-1 Condition: Deficiencies Noted in Examination of Capital Fund Program (CFP) contracts management: During the review of the contracts administered during fiscal year 2021 the following deficiencies were noted: Roofing Contract: ? Documentation of Certified Payrolls with comparison to Davis-Bacon was not documented in accordance with policy and HUD regulations ? Retainage was not done in compliance with HUD regulations or policy ? Inspections done prior to payments made on Roofing Contract were not documented in accordance with policy and HUD regulations. ? Performance Bond and Payment Bond were not documented in accordance with policy CFDA Number: 14.872 Questioned Costs: None Criteria: 24 CFR requirements for Capital Fund Program Cause/Effect: These errors appear to be oversight due to human error. Recommendation: We recommend that the Authority review its internal control procedures over contract procurement to ensure that all policies are being followed. Reply: Management agrees with the audit finding. We will review the Procurement Policy and ensure that all procedures are adhered to as required.
Corrective Action Plan ? March 31, 2021 Audit Findings 2021-1 Condition: Deficiencies Noted in Examination of Capital Fund Program (CFP) Contracts Procured Steps to resolve: Management agrees with the audit finding. We will review the Procurement Policy to ensure that all procedures are adhered to as required. Individual responsible for correction: Ms. Monifa Johnson, Executive Director Timeframe: As of March 31, 2022
2020-001
FAC accepted this audit on January 12, 2021 — management decision was due July 12, 2021.
Deficiencies Noted in Examination of Capital Fund Program (CFP) contracts procured: During the review of the contracts procured during fiscal year 2020 the following deficiencies were noted: Roofing Contract: ? Two (2) Change Orders to the original contract were not done in compliance with policy and with required approvals ? Retainage was not done in compliance with regulations or policy ? Procurement was not performed in compliance with policy ? Cost Analysis was not performed prior to procurement in compliance with policy ? Board Approval of contract was not documented ? Bid Bond, Performance Bond and Payment Bond were not documented in accordance with policy ? Check for Suspension and Debarment was not done in compliance with policy Ford Truck Purchase: ? Procurement was not performed in compliance with policy ? Bid Tabulation was not present in the file CFDA Number: 14.872 Questioned Costs: None Criteria: 24 CFR requirements for Capital Fund Program Cause/Effect: These errors appear to be oversight due to human error. Recommendation: We recommend that the Authority review its internal control procedures over contract procurement to ensure that all policies are being followed. Reply: Management agrees with the audit finding. We will review the Procurement Policy and ensure that all procedures are adhered to as required.
Show full finding ▾Hide full finding ▴SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2020-1 Condition: Deficiencies Noted in Examination of Capital Fund Program (CFP) contracts procured: During the review of the contracts procured during fiscal year 2020 the following deficiencies were noted: Roofing Contract: ? Two (2) Change Orders to the original contract were not done in compliance with policy and with required approvals ? Retainage was not done in compliance with regulations or policy ? Procurement was not performed in compliance with policy ? Cost Analysis was not performed prior to procurement in compliance with policy ? Board Approval of contract was not documented ? Bid Bond, Performance Bond and Payment Bond were not documented in accordance with policy ? Check for Suspension and Debarment was not done in compliance with policy Ford Truck Purchase: ? Procurement was not performed in compliance with policy ? Bid Tabulation was not present in the file CFDA Number: 14.872 Questioned Costs: None Criteria: 24 CFR requirements for Capital Fund Program Cause/Effect: These errors appear to be oversight due to human error. Recommendation: We recommend that the Authority review its internal control procedures over contract procurement to ensure that all policies are being followed. Reply: Management agrees with the audit finding. We will review the Procurement Policy and ensure that all procedures are adhered to as required.
Corrective Action Plan ? March 31, 2020 Audit Findings 2020-1 Condition: Deficiencies Noted in Examination of Capital Fund Program (CFP) Contracts Procured Steps to resolve: Management agrees with the audit finding. We will review the Procurement Policy to ensure that all procedures are adhered to as required. Individual responsible for correction: LaQuita Jones, Interim Executive Director Timeframe: As of March 31, 2021
FAC accepted this audit on December 6, 2016 — management decision was due June 6, 2017.
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