EIN: 590992618
UEI: VDGBNP5PJP48
Audited by: BERMAN HOPKINS WRIGHT & LAHAM, CPAS AND ASSOCIATES, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 21, 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 March 21, 2024 (901 days ago).
What is a management decision? →FAC accepted this audit on September 14, 2020 — management decision was due March 14, 2021.
In 2006, the Authority purchased seven scattered sites with federal funds and then transferred the sites to Arcadia Shelter Futures, Inc., its former non-profit organization which was dissolved in 2017. Criteria: The Authority is required to dispose or transfer properties in the manner approved by HUD. Questioned Cost: $ 87,000 Effect: The Authority is not in compliance with applicable HUD regulations. Cause: The Authority transferred the properties without approval from HUD. Recommendation: We recommend the Authority repay the costs of purchase to HUD from non-federal funds. Views of Responsible Officials of the Auditee - The Authority agrees with the finding and will reach out to HUD to get relieved of this unallowable transfer that has been a finding for years.
Show full finding ▾Hide full finding ▴2019-001 Questioned Cost U.S. Department of HUD: CFDA 14.850 Public and Indian Housing Program Type of Finding: Internal Control ? Material Weakness Compliance ? Activities allowed or unallowed and Allowable costs/cost principles Repeat of finding 2018-001 from December 31, 2018 (originally reported as Finding 2014-001 from June 30, 2014) Condition: In 2006, the Authority purchased seven scattered sites with federal funds and then transferred the sites to Arcadia Shelter Futures, Inc., its former non-profit organization which was dissolved in 2017. Criteria: The Authority is required to dispose or transfer properties in the manner approved by HUD. Questioned Cost: $ 87,000 Effect: The Authority is not in compliance with applicable HUD regulations. Cause: The Authority transferred the properties without approval from HUD. Recommendation: We recommend the Authority repay the costs of purchase to HUD from non-federal funds. Views of Responsible Officials of the Auditee - The Authority agrees with the finding and will reach out to HUD to get relieved of this unallowable transfer that has been a finding for years.
2019-001 Type of Finding: Internal Control ? Material Weakness Compliance ? Activities allowed or unallowed and Allowable costs/cost principles Statement of Condition: In 2006, the Authority purchased seven scattered sites with federal funds and then transferred the sites to Arcadia Shelter Futures, Inc., its former non-profit organization which was dissolved in 2017. Recommendation: We recommend the Authority repay the costs of purchase to HUD from non-federal funds. Action Taken: The Authority agrees with the finding and will reach out to HUD to get relieved of this unallowable transfer that has been a finding for years.
2018-001
The Authority failed to conduct an annual review of its utility allowance schedule, to determine whether a change of ten percent or more occurred in utility rates. Criteria: HUD regulations require that a utility allowance study to be conducted annually to determine whether a change of ten percent or more occurred in utility rates. Questioned Cost: None Effect: The Authority is not in compliance with applicable HUD regulations. Cause: The Authority did not complete a utility allowance study. Recommendation: We recommend that a utility allowance study to be completed to determine whether a change of ten percent or more has occurred in utility rates since the last updated utility allowance rates change. Views of Responsible Officials of the Auditee - We concur with the recommendation. The Agency will formally review and document the review of the utility allowances to be in compliance.
Show full finding ▾Hide full finding ▴2019-002 Utility Allowance Study U.S. Department of HUD: CFDA 14.850 Public and Indian Housing Program Type of Finding: Internal Control ? Material Weakness Compliance ? Special Tests and Provisions Repeat of finding 2018-002 from December 31, 2018 (originally reported as Finding 2015-002 from June 30, 2015) Condition: The Authority failed to conduct an annual review of its utility allowance schedule, to determine whether a change of ten percent or more occurred in utility rates. Criteria: HUD regulations require that a utility allowance study to be conducted annually to determine whether a change of ten percent or more occurred in utility rates. Questioned Cost: None Effect: The Authority is not in compliance with applicable HUD regulations. Cause: The Authority did not complete a utility allowance study. Recommendation: We recommend that a utility allowance study to be completed to determine whether a change of ten percent or more has occurred in utility rates since the last updated utility allowance rates change. Views of Responsible Officials of the Auditee - We concur with the recommendation. The Agency will formally review and document the review of the utility allowances to be in compliance.
2019-002 Type of Finding: Internal Control ? Material Weakness Compliance ? Special Tests and Provisions Statement of Condition: The Authority failed to conduct an annual review of its utility allowance schedule, to determine whether a change of ten percent or more occurred in utility rates Recommendation: We recommend that a utility allowance study to be completed to determine whether a change of ten percent or more has occurred in utility rates since the last updated utility allowance rates change. Action Taken: We concur with the recommendation. The Agency will formally review and document the review of the utility allowances to be in compliance.
2018-002
FAC accepted this audit on August 29, 2019 — management decision was due February 29, 2020.
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2017-001
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2017-002
FAC accepted this audit on August 22, 2018 — management decision was due February 22, 2019.
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2016-001
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2016-002
FAC accepted this audit on March 22, 2017 — management decision was due September 22, 2017.
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2015-001
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2015-002
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Show full finding ▾Hide full finding ▴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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