EIN: 591160877
UEI: FWEFFEKDC7D3
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 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 March 26, 2025 (518 days ago).
What is a management decision? →The Authority made numerous overpayments in HAP to landlords starting in the month of October 2023. A variance in HAP disbursements was noted by the Department of Housing and Urban Development (HUD), and upon further investigation by management it was determined that the overpayment to landlords was not caught by staff when the original disbursements were made. Criteria: HUD enters into Annual Contributions Contracts (ACCs) with PHAs under which HUD provides funds to the PHAs to administer the HCV program locally. HUD provides funds for the payments to landlords based on the Authority’s 50058 calculation. Amounts paid to landlord should be based on those calculations. Context: The Authority notified the auditor at the beginning of the audit when management became aware of the overpayment issue. Effect: The Authority is not in compliance with applicable regulations regarding allowable use of HAP funds. Cause: The Authority underwent a software conversion during the year which caused issues with the landlord payment module for HCV. There was inadequate review performed on the process and controls over the posting of HAP payments to landlords within the new system that allowed for the error to continue until April 2024. Questioned Costs: $242,129, during fiscal year. Auditor Recommendations: The Authority should work on recapturing overpaid funds from landlords that have current tenant agreements. The Authority should also monitor internal controls in place with the new software to make sure the accounting software is functioning properly. Management Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Allowability - Landlord Overpayments Housing Voucher Cluster Significant Deficiency in Internal Control Other Matter to be Reported Under the Uniform Guidance Condition: The Authority made numerous overpayments in HAP to landlords starting in the month of October 2023. A variance in HAP disbursements was noted by the Department of Housing and Urban Development (HUD), and upon further investigation by management it was determined that the overpayment to landlords was not caught by staff when the original disbursements were made. Criteria: HUD enters into Annual Contributions Contracts (ACCs) with PHAs under which HUD provides funds to the PHAs to administer the HCV program locally. HUD provides funds for the payments to landlords based on the Authority’s 50058 calculation. Amounts paid to landlord should be based on those calculations. Context: The Authority notified the auditor at the beginning of the audit when management became aware of the overpayment issue. Effect: The Authority is not in compliance with applicable regulations regarding allowable use of HAP funds. Cause: The Authority underwent a software conversion during the year which caused issues with the landlord payment module for HCV. There was inadequate review performed on the process and controls over the posting of HAP payments to landlords within the new system that allowed for the error to continue until April 2024. Questioned Costs: $242,129, during fiscal year. Auditor Recommendations: The Authority should work on recapturing overpaid funds from landlords that have current tenant agreements. The Authority should also monitor internal controls in place with the new software to make sure the accounting software is functioning properly. Management Response: See Corrective Action Plan.
Allowability — Landlord Overpayments Housing Voucher Cluster Significant Deficiency in Internal Controls Other Matter to Reported Under the Uniform Control Condition: The Authority made numerous overpayments in HAP to landlords starting in the month of October2023. A variance in HAP disbursements was noted by the Department of Housing and Urban Development (HUD), and upon further investigation by management it was determined that the overpayment to landlords was not caught by staff when the original disbursements were made. Auditor Recommendations: The Authority should work on recapturing overpaid funds from landlords that have current tenant agreements. The Authority should also monitor internal controls in place with the new software to make sure the accounting software is functioning properly. Action Taken: Upon discovering the overpayments to the landlords, HCV department promptly issued letters informing them of the excess Housing Assistance Payment (HAP) received. The letter instructed the landlords to either repay the overpaid amounts or have them recouped from future HAP payments. To date $142,824, has been successfully collected. Cherly LaRock is responsible for overseeing the collection process, and a monthly report on the status of these overpayments is submitted to the Board. Additionally, the data transferred from HAB to Yardi was thoroughly reviewed and any issues that were identified during review were promptly corrected. Finally, a Yardi consultant was engaged to assist in the evaluating the PCI-IA HAP process within Yardi. With the consultant's assistance, new procedures and controls have been established to streamline HAP payments and prevent future overpayments to landlords.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.