EIN: 591555083
UEI: N7UVF318B971
Audited by: Rubino & Company, Chartered
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 25, 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 25, 2026 (115 days from today).
What is a management decision? →FAC accepted this audit on June 10, 2024 — management decision was due December 10, 2024.
During the review of the payments made to contractors the following deficiencies were noted: 1. Invoices were paid by the Authority that lacked sufficient support to document what was being paid for with detailed invoice support. Estimated charges were paid without requiring the contractor to provide an updated invoice for actual work performed. Additionally, the Authority paid invoices that lacked accurate calculations for the work performed, including additional hours not documented and travel costs. 2. For the contract with Hummingbird Consultants the Authority paid invoices with duplicate work listed on multiple invoices. 3. Billings and payments made to contractors were not reconciled to the procurement pricing listing in the approved contracts. As a result of this payments were made for pricing inconsistent with the FY 2023 procurement pricing lists agreed to the contracts. 4. Ineligible expenses were found for employee travel within the local area. Including hotels, and per diem payments.
Show full finding ▾Hide full finding ▴During the review of the payments made to contractors the following deficiencies were noted: 1. Invoices were paid by the Authority that lacked sufficient support to document what was being paid for with detailed invoice support. Estimated charges were paid without requiring the contractor to provide an updated invoice for actual work performed. Additionally, the Authority paid invoices that lacked accurate calculations for the work performed, including additional hours not documented and travel costs. 2. For the contract with Hummingbird Consultants the Authority paid invoices with duplicate work listed on multiple invoices. 3. Billings and payments made to contractors were not reconciled to the procurement pricing listing in the approved contracts. As a result of this payments were made for pricing inconsistent with the FY 2023 procurement pricing lists agreed to the contracts. 4. Ineligible expenses were found for employee travel within the local area. Including hotels, and per diem payments.
Steps to resolve: We will perform a complete review of all Low Income Public Housing, Capital Fund Program and Housing Authority policies over disbursements to ensure compliance with these policies. Management will implement procedures and staffing changes to ensure this finding will be cleared by the 2024 FYE. Timeframe: By FYE September 30, 2024 Individual responsible for correction: Tarena Grant, Interim Executive Director
In a sample of three (3) months of Credit Card statements reviewed, the following deficiencies are noted: 1. Complete credit card reconciliations were not provided for all transactions, including invoice support. 2. Ineligible charges were found on two of the credit card months tested. 3. Allocations were made to the Low-Income Public Housing program for expenses not allowable for that program, including food and travel expenses.
Show full finding ▾Hide full finding ▴In a sample of three (3) months of Credit Card statements reviewed, the following deficiencies are noted: 1. Complete credit card reconciliations were not provided for all transactions, including invoice support. 2. Ineligible charges were found on two of the credit card months tested. 3. Allocations were made to the Low-Income Public Housing program for expenses not allowable for that program, including food and travel expenses.
Steps to resolve: We will perform a complete review of all Low Income Public Housing and Housing Authority policies over disbursements to ensure compliance with these policies. Management will implement procedures and staffing changes to clear this finding in FY 2024. Timeframe: By FYE September 30, 2024 Individual responsible for correction: Tarena Grant, Interim Executive Director
2022-002
In a sample of twenty-one (21) LIPH Participant files and the following deficiencies were noted: 7 files lacked timely FY 2023 Annual Recertifications 2 files lacked correct Rent Calculation 2 files lacked complete 3rd Party Income Verifications 3 files lacked 30 Day Notice of Annual Recertification Rent Increase
Show full finding ▾Hide full finding ▴In a sample of twenty-one (21) LIPH Participant files and the following deficiencies were noted: 7 files lacked timely FY 2023 Annual Recertifications 2 files lacked correct Rent Calculation 2 files lacked complete 3rd Party Income Verifications 3 files lacked 30 Day Notice of Annual Recertification Rent Increase
Steps to resolve: We will perform a complete review of all Low Income Public Housing tenant file regulations to ensure compliance with these policies. Management will implement procedures and staffing changes to clear this finding in FY 2024. Timeframe: By FYE September 30, 2024 Individual responsible for correction: Tarena Grant, Interim Executive Director
During the review of Fiscal Year 2023 Procurement the following deficiencies were noted: 1. 35 contracts awarded FY 2023 lacked procurement in compliance with Housing Authority policy and where applicable HUD regulations. 2. Contracts procured using piggyback agreements were not consistent with piggyback/joiner requirements for contract award. Including purchases and services provided that were outside the scope of the original contract procurement.
Show full finding ▾Hide full finding ▴During the review of Fiscal Year 2023 Procurement the following deficiencies were noted: 1. 35 contracts awarded FY 2023 lacked procurement in compliance with Housing Authority policy and where applicable HUD regulations. 2. Contracts procured using piggyback agreements were not consistent with piggyback/joiner requirements for contract award. Including purchases and services provided that were outside the scope of the original contract procurement.
Steps to resolve: We will perform a complete review of all Low Income Public Housing, Capital Fund Program and Housing Authority policies over procurement to ensure compliance with these policies. Management will implement procedures and staffing changes to clear this finding in FY 2024. Timeframe: By FYE September 30, 2024 Individual responsible for correction: Tarena Grant, Interim Executive Director
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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