EIN: 591117561
UEI: C436AWM28JW8
Audited by: Malcolm Johnson & Company, P.A.
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 16, 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 October 16, 2024 (688 days ago).
What is a management decision? →FAC accepted this audit on April 25, 2023 — management decision was due October 25, 2023.
FAC accepted this audit on May 15, 2022 — management decision was due November 15, 2022.
FAC accepted this audit on April 25, 2021 — management decision was due October 25, 2021.
Deficiencies Noted in Maintenance of the Tenant Files in the Section 8 Project Based Rental Program Rental and Homeownership - The following deficiencies were noted in the twenty-one (21) files reviewed: 1 file lacked proper recertification data 9 files lacked verification of income 6 files had inaccurate rent calculation CFDA Number: 14.195, 14.182 Questioned Costs: None Cause: The Authority?s deficiency in its Housing Choice Voucher tenant files stems from a lack of controls concerning HUD requirements and procedures. Additionally, there was a software issue resulting in an incorrect rent calculation. Effect: The Authority has not been in complete compliance with the above HUD requirements. The Authority failed to comply with basic requirements governing the Section 8 Project Based Rental program which is the Authority?s most significant program. Criteria: Requirements for file documentation contained in 24 CFR. Recommendation: In general, we recommend a continued review of the participant files to ensure that personnel are complying with Authority policy and HUD regulations. Prior to the end of the fiscal year, the Authority conducted a 100% review of all participant files and the corrected the errors found in those files. The Authority is continuing to review all files to ensure that new employees are following HUD regulations and Authority policy. Reply: The Program Manager who was in charge of the Housing Choice Voucher Program at the time of this audit was investigated by the Housing Authority of Avon Park and found to be non-compliant in their job responsibilities. A new Program Manager has been hired to oversee the Voucher Program. The new Program Manager has been made aware of all findings in this audit and has been involved with the generation of an appropriate Corrective Action Plan. The Executive Director is directly overseeing the program until the new Program Manager is fully trained and it is clear that all policies and procedures for this program are being adhered to. Additionally, a 100% review of all participant files was conducted prior to the end of the fiscal and the files were corrected to ensure compliance with HUD regulations and Authority policy.
Show full finding ▾Hide full finding ▴2020-1 Condition: Deficiencies Noted in Maintenance of the Tenant Files in the Section 8 Project Based Rental Program Rental and Homeownership - The following deficiencies were noted in the twenty-one (21) files reviewed: 1 file lacked proper recertification data 9 files lacked verification of income 6 files had inaccurate rent calculation CFDA Number: 14.195, 14.182 Questioned Costs: None Cause: The Authority?s deficiency in its Housing Choice Voucher tenant files stems from a lack of controls concerning HUD requirements and procedures. Additionally, there was a software issue resulting in an incorrect rent calculation. Effect: The Authority has not been in complete compliance with the above HUD requirements. The Authority failed to comply with basic requirements governing the Section 8 Project Based Rental program which is the Authority?s most significant program. Criteria: Requirements for file documentation contained in 24 CFR. Recommendation: In general, we recommend a continued review of the participant files to ensure that personnel are complying with Authority policy and HUD regulations. Prior to the end of the fiscal year, the Authority conducted a 100% review of all participant files and the corrected the errors found in those files. The Authority is continuing to review all files to ensure that new employees are following HUD regulations and Authority policy. Reply: The Program Manager who was in charge of the Housing Choice Voucher Program at the time of this audit was investigated by the Housing Authority of Avon Park and found to be non-compliant in their job responsibilities. A new Program Manager has been hired to oversee the Voucher Program. The new Program Manager has been made aware of all findings in this audit and has been involved with the generation of an appropriate Corrective Action Plan. The Executive Director is directly overseeing the program until the new Program Manager is fully trained and it is clear that all policies and procedures for this program are being adhered to. Additionally, a 100% review of all participant files was conducted prior to the end of the fiscal and the files were corrected to ensure compliance with HUD regulations and Authority policy.
In general, we recommend a continued review of the participant files to ensure that personnel are complying with Authority policy and HUD regulations. Prior to the end of the fiscal year, the Authority conducted a 100% review of all participant files and the corrected the errors found in those files. The Authority is continuing to review all files to ensure that new employees are following HUD regulations and Authority policy. The Program Manager who was in charge of the Housing Choice Voucher Program at the time of this audit was investigated by the Housing Authority of Avon Park and found to be non-compliant in their job responsibilities. A new Program Manager has been hired to oversee the Voucher Program. The new Program Manager has been made aware of all findings in this audit and has been involved with the generation of an appropriate Corrective Action Plan. The Executive Director is directly overseeing the program until the new Program Manager is fully trained and it is clear that all policies and procedures for this program are being adhered to. Additionally, a 100% review of all participant files was conducted prior to the end of the fiscal and the files were corrected to ensure compliance with HUD regulations and Authority policy.
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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