EIN: 591490555
UEI: WHDZXBD56QL1
Audited by: Malcolm Johnson Company, P.A.
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 June 30, 2026. 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 December 30, 2026 (112 days from today).
What is a management decision? →FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
FAC accepted this audit on April 5, 2023 — management decision was due October 5, 2023.
FAC accepted this audit on March 21, 2022 — management decision was due September 21, 2022.
FAC accepted this audit on March 9, 2021 — management decision was due September 9, 2021.
FAC accepted this audit on February 18, 2020 — management decision was due August 18, 2020.
The Authority did not have adequate controls over tenant files to assure it is maintaining adequate documentation. We noted the following exceptions in 25 files tested: ? 2 files where income was miscalculated, which caused a change in the tenant?s rent in both files. ? 1 file where there was no income support. ? 2 files where the utility allowance was miscalculated, which caused a change in the tenant?s rent in both files. ? 1 file where the utility allowance was calculated correctly but was reported incorrectly, which caused a change in the tenant?s rent. ? 1 file where the address on the HAP contract was reported incorrectly. ? 1 file had a missing lease agreement. ? 1 file where an inspection has not been performed for 3 years. Criteria: HUD regulations require that the Authority perform certain prescribed verification procedures and obtain the required documentation to assure that tenants qualify for section 8 housing and that amounts submitted to HUD for tenant assistance are calculated according to HUD rules. Questioned Costs: None Effect: The Authority is not complying with HUD rules regarding tenant verifications and documentation. Cause: The Authority experienced an increase in other federal activities during the year which may have caused less time devoted to their quality control review procedures over the tenant files. Recommendation: The Authority should establish controls and should improve review procedures and increase training to employees and reviewers to ensure that the Authority is in compliance with HUD rules for verification of tenant information and calculation of tenant portion of the rent. Views of Responsible Officials of the Auditee: We concur with the recommendation. To prevent future errors in the tenant files, we will review our supervisory procedures, devote more time performing our supervisory procedures, and increase training to employees to ensure that HUD?s program requirements are being followed.
Show full finding ▾Hide full finding ▴2019-001 Eligibility: HCV Tenant Files Program: U.S. Department of HUD: Section 8 ? Housing Choice Voucher (CFDA 14.871) Significant Deficiency in Internal Control Other matter required to be reported in accordance with the Uniform Guidance Statement of Condition: The Authority did not have adequate controls over tenant files to assure it is maintaining adequate documentation. We noted the following exceptions in 25 files tested: ? 2 files where income was miscalculated, which caused a change in the tenant?s rent in both files. ? 1 file where there was no income support. ? 2 files where the utility allowance was miscalculated, which caused a change in the tenant?s rent in both files. ? 1 file where the utility allowance was calculated correctly but was reported incorrectly, which caused a change in the tenant?s rent. ? 1 file where the address on the HAP contract was reported incorrectly. ? 1 file had a missing lease agreement. ? 1 file where an inspection has not been performed for 3 years. Criteria: HUD regulations require that the Authority perform certain prescribed verification procedures and obtain the required documentation to assure that tenants qualify for section 8 housing and that amounts submitted to HUD for tenant assistance are calculated according to HUD rules. Questioned Costs: None Effect: The Authority is not complying with HUD rules regarding tenant verifications and documentation. Cause: The Authority experienced an increase in other federal activities during the year which may have caused less time devoted to their quality control review procedures over the tenant files. Recommendation: The Authority should establish controls and should improve review procedures and increase training to employees and reviewers to ensure that the Authority is in compliance with HUD rules for verification of tenant information and calculation of tenant portion of the rent. Views of Responsible Officials of the Auditee: We concur with the recommendation. To prevent future errors in the tenant files, we will review our supervisory procedures, devote more time performing our supervisory procedures, and increase training to employees to ensure that HUD?s program requirements are being followed.
2019-001 Eligibility: HCV Tenant Files Program: U.S. Department of HUD: Section 8 ? Housing Choice Voucher (CFDA 14.871) Significant Deficiency in Internal Control Other matter required to be reported in accordance with the Uniform Guidance Statement of Condition: The Authority did not have adequate controls over tenant files to assure it is maintaining adequate documentation. We noted the following exceptions in 25 files tested: ? 2 files where income was miscalculated, which caused a change in the tenant?s rent in both files. ? 1 file where there was no income support. ? 2 files where the utility allowance was miscalculated, which caused a change in the tenant?s rent in both files. ? 1 file where the utility allowance was calculated correctly but was reported incorrectly, which caused a change in the tenant?s rent. ? 1 file where the address on the HAP contract was reported incorrectly. ? 1 file had a missing lease agreement. ? 1 file where an inspection has not been performed for 3 years. Recommendation: The Authority should establish controls and should improve review procedures and increase training to employees and reviewers to ensure that the Authority is in compliance with HUD rules for verification of tenant information and calculation of tenant portion of the rent. Action Taken: We concur with the recommendation. To prevent future errors in the tenant files, we will review our supervisory procedures, devote more time performing our supervisory procedures, and increase training to employees to ensure that HUD?s program requirements are being followed. Effective Date: February 10, 2020 Contact Information Oscar Hentschel, Executive Director Collier County Housing Authority 1800 Farm Worker Way Immokalee, FL 34142 (239) 657-3649
FAC accepted this audit on February 27, 2019 — management decision was due August 27, 2019.
FAC accepted this audit on February 27, 2018 — management decision was due August 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on February 9, 2017 — management decision was due August 9, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
GSA_MIGRATION
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GSA_MIGRATION
2015-003
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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