EIN: 591730228
UEI: X8G3ZVLXBJ67
Audited by: Rector, Reeder & Lofton, P.C.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 10, 2025. 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 June 10, 2026 (80 days ago).
What is a management decision? →FAC accepted this audit on July 16, 2024 — management decision was due January 16, 2025.
FAC accepted this audit on December 13, 2023 — management decision was due June 13, 2024.
FAC accepted this audit on November 27, 2022 — management decision was due May 27, 2023.
FAC accepted this audit on January 25, 2022 — management decision was due July 25, 2022.
2021-001 Failed Inspections: Special Tests and Provisions Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Special Tests and Provisions and Significant Deficiency in Internal Control over Compliance Statement of Condition The Authority adopted HUD?s housing quality standard (HQS) waivers from PIH notice 2021-14, but did not send owner certification letters to the landlords nor were alternative procedures performed. As a result, only 23 out of 131 leased units were inspected during the 2021 fiscal year. Criteria As an alternative procedure to the HQS inspection requirements, PIH notice 2021-14 requires the Authority to obtain owner certifications from landlords stating that the unit has no life threatening conditions or perform other alternative inspection procedures and inspect the unit no later than June 30, 2022. Questioned Costs: None. Effect The Authority is not in compliance with HUD?s alternative procedure requirements over HQS inspections, which could ultimately affect the HAP payments made to landlords. Cause Procedures to ensure compliance with HUD?s waivers in PIH notice 2021-14 were not being carefully followed. Recommendation The Authority should correct the deficiency and send owner certification letters to all landlords or perform alternative inspection procedures and schedule to inspect the owner certified units no later than June 30, 2022. The Authority should provide ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable and required procedures. Views of Responsible Officials of the Auditee The Authority concurs with this finding and will send owner certification letters to all landlords and will schedule to inspect the owner certified units no later than June 30, 2022. The Authority has an established review, oversight and training process for all of its staff and will continue to improve its review, oversight, and training process to ensure proper procedures are being followed.
Show full finding ▾Hide full finding ▴2021-001 Failed Inspections: Special Tests and Provisions Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Special Tests and Provisions and Significant Deficiency in Internal Control over Compliance Statement of Condition The Authority adopted HUD?s housing quality standard (HQS) waivers from PIH notice 2021-14, but did not send owner certification letters to the landlords nor were alternative procedures performed. As a result, only 23 out of 131 leased units were inspected during the 2021 fiscal year. Criteria As an alternative procedure to the HQS inspection requirements, PIH notice 2021-14 requires the Authority to obtain owner certifications from landlords stating that the unit has no life threatening conditions or perform other alternative inspection procedures and inspect the unit no later than June 30, 2022. Questioned Costs: None. Effect The Authority is not in compliance with HUD?s alternative procedure requirements over HQS inspections, which could ultimately affect the HAP payments made to landlords. Cause Procedures to ensure compliance with HUD?s waivers in PIH notice 2021-14 were not being carefully followed. Recommendation The Authority should correct the deficiency and send owner certification letters to all landlords or perform alternative inspection procedures and schedule to inspect the owner certified units no later than June 30, 2022. The Authority should provide ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable and required procedures. Views of Responsible Officials of the Auditee The Authority concurs with this finding and will send owner certification letters to all landlords and will schedule to inspect the owner certified units no later than June 30, 2022. The Authority has an established review, oversight and training process for all of its staff and will continue to improve its review, oversight, and training process to ensure proper procedures are being followed.
2021-001 Failed Inspections: Special Tests and Provisions Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Special Tests and Provisions and Significant Deficiency in Internal Control over Compliance Statement of Condition The Authority adopted HUD?s housing quality standard (HQS) waivers from PIH notice 2021-14, but did not send owner certification letters to the landlords nor were alternative procedures performed. As a result, only 23 out of 131 leased units were inspected during the 2021 fiscal year. Recommendation The Authority should correct the deficiency and send owner certification letters to all landlords or perform alternative inspection procedures and schedule to inspect the owner certified units no later than June 30, 2022. The Authority should provide ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable and required procedures. Action Taken The Authority concurs with this finding. The authority is in the process of sending owner certification letters to all landlords and will schedule to inspect the owner certified units no later than June 30, 2022. The Authority has an established review, oversight and training process for all of its staff and will continue to improve its review, oversight, and training process to ensure proper procedures are being followed. Effective Date: January 25, 2022 Contact Information Rosetta Bartell, Interim Executive Director Housing Authority of the City of Stuart, Florida 611 Church Street Stuart, FL 34994 (772) 429-6427
FAC accepted this audit on December 16, 2020 — management decision was due June 16, 2021.
2020-001 Tenant Files: Eligibility Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Other Matter and Significant Deficiency in Internal Control over Compliance This is a repeat finding of 2019-001 from March 31, 2019 (Other Matters and Significant Deficiency in Internal Control over Compliance) Statement of Condition Out of a total tenant population of approximately 141 vouchers, 15 files were selected for testing. Exceptions were noted as follows: ? 2 tenant files where there was a missing signed lease agreement. ? 1 tenant file where the tenant?s income was miscalculated and caused the HAP rent to increase by $2. ? 1 tenant file where the expense deduction of $1,259 was not reported on the 50058 form and this caused the HAP rent to increase by $32. Criteria 24 CFR 982.516 requires internal controls to be in place to ensure compliance with HUD requirements, as well as complete and accurate tenant files. In addition, the Authority?s administrative plan also requires following proper procedures for obtaining and maintaining required documentation for the tenant files. Questioned Costs: None. Effect The Authority is not in compliance with all of the HUD requirements regarding eligibility and tenant recertification, which could result in incorrect total tenant payments for rent and HAP payments to landlords. Cause Procedures to ensure compliance with all of the HUD requirements were not being carefully followed. Recommendation The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Views of Responsible Officials of the Auditee The Authority concurs with this finding. The Authority has an established review, oversight and training process for all of its staff and will continue to improve its review, oversight, and training process to ensure proper procedures are being followed.
Show full finding ▾Hide full finding ▴2020-001 Tenant Files: Eligibility Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Other Matter and Significant Deficiency in Internal Control over Compliance This is a repeat finding of 2019-001 from March 31, 2019 (Other Matters and Significant Deficiency in Internal Control over Compliance) Statement of Condition Out of a total tenant population of approximately 141 vouchers, 15 files were selected for testing. Exceptions were noted as follows: ? 2 tenant files where there was a missing signed lease agreement. ? 1 tenant file where the tenant?s income was miscalculated and caused the HAP rent to increase by $2. ? 1 tenant file where the expense deduction of $1,259 was not reported on the 50058 form and this caused the HAP rent to increase by $32. Criteria 24 CFR 982.516 requires internal controls to be in place to ensure compliance with HUD requirements, as well as complete and accurate tenant files. In addition, the Authority?s administrative plan also requires following proper procedures for obtaining and maintaining required documentation for the tenant files. Questioned Costs: None. Effect The Authority is not in compliance with all of the HUD requirements regarding eligibility and tenant recertification, which could result in incorrect total tenant payments for rent and HAP payments to landlords. Cause Procedures to ensure compliance with all of the HUD requirements were not being carefully followed. Recommendation The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Views of Responsible Officials of the Auditee The Authority concurs with this finding. The Authority has an established review, oversight and training process for all of its staff and will continue to improve its review, oversight, and training process to ensure proper procedures are being followed.
2020-001 Tenant Files: Eligibility Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance Statement of Condition Out of a total tenant population of approximately 141 vouchers, 15 files were selected for testing. Exceptions were noted as follows: ? 2 tenant files where there was a missing signed lease agreement. ? 1 tenant file where the tenant?s income was miscalculated and caused the HAP rent to increase by $2. ? 1 tenant file where the expense deduction of $1,259 was not reported on the 50058 form and this caused the HAP rent to increase by $32. Recommendation The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken The Authority concurs with this finding. The Authority has an established review, oversight and training process and will continue to improve its review, oversight, and training process to ensure proper procedures are being followed. Effective Date: December 10, 2020 Contact Information Ed Kiley, Interim Executive Director Housing Authority of the City of Stuart, Florida 611 Church Street Stuart, FL 34994 (772) 287-0496
2019-001
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
2019-001 Tenant Files: Eligibility Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance This is a repeat finding of 2018-002 from March 31, 2018 (Compliance and Material Weakness in Internal Control over Compliance) Statement of Condition Out of a total tenant population of approximately 180 vouchers, 18 files were selected for testing. Exceptions were noted as follows: ? 1 tenant file where the utility allowance amount calculated on form 52667 did not agree to the utility allowance amount on the 50058 form. This had no impact on the HAP rent. ? 1 tenant file where the lease agreement was not signed by the landlord. ? 1 tenant file where the 9886 form was not signed by 3 members over the age of 18. ? 1 tenant file where the contracted rent on the lease agreement did not agree to the contracted rent on the HAP contract, RTA, and the 50058 form. ? 1 tenant file where the HAP contract was not signed by the landlord. Criteria 24 CFR 982.516 requires internal controls to be in place to ensure compliance with HUD requirements, as well as complete and accurate tenant files. In addition, the Authority?s administrative plan also requires following proper procedures for obtaining and maintaining required documentation for the tenant files. Questioned Costs: None. Effect The Authority is not in compliance with all of the HUD requirements regarding eligibility and tenant recertification, which could result in incorrect total tenant payments for rent and HAP payments to landlords. Cause Procedures to ensure compliance with all of the HUD requirements were not being carefully followed. Recommendation The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Views of Responsible Officials of the Auditee The Authority concurs with this finding and some of the items noticed were holdover from previous administration and were overlooked as it covered a previous period but carried into the current period. The Authority has an established review, oversight and training process for the staff responsible beginning April 2018 with onsite, offsite and webinar training as well as a contracted CPA and compliance firm to aid in completing reviews of the files. This firm will remain under contract to ensure ongoing compliance.
Show full finding ▾Hide full finding ▴2019-001 Tenant Files: Eligibility Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance This is a repeat finding of 2018-002 from March 31, 2018 (Compliance and Material Weakness in Internal Control over Compliance) Statement of Condition Out of a total tenant population of approximately 180 vouchers, 18 files were selected for testing. Exceptions were noted as follows: ? 1 tenant file where the utility allowance amount calculated on form 52667 did not agree to the utility allowance amount on the 50058 form. This had no impact on the HAP rent. ? 1 tenant file where the lease agreement was not signed by the landlord. ? 1 tenant file where the 9886 form was not signed by 3 members over the age of 18. ? 1 tenant file where the contracted rent on the lease agreement did not agree to the contracted rent on the HAP contract, RTA, and the 50058 form. ? 1 tenant file where the HAP contract was not signed by the landlord. Criteria 24 CFR 982.516 requires internal controls to be in place to ensure compliance with HUD requirements, as well as complete and accurate tenant files. In addition, the Authority?s administrative plan also requires following proper procedures for obtaining and maintaining required documentation for the tenant files. Questioned Costs: None. Effect The Authority is not in compliance with all of the HUD requirements regarding eligibility and tenant recertification, which could result in incorrect total tenant payments for rent and HAP payments to landlords. Cause Procedures to ensure compliance with all of the HUD requirements were not being carefully followed. Recommendation The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Views of Responsible Officials of the Auditee The Authority concurs with this finding and some of the items noticed were holdover from previous administration and were overlooked as it covered a previous period but carried into the current period. The Authority has an established review, oversight and training process for the staff responsible beginning April 2018 with onsite, offsite and webinar training as well as a contracted CPA and compliance firm to aid in completing reviews of the files. This firm will remain under contract to ensure ongoing compliance.
2019-001 Tenant Files: Eligibility Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance This is a repeat finding of 2018-002 from March 31, 2018 (Compliance and Material Weakness in Internal Control over Compliance) Statement of Condition Out of a total tenant population of approximately 180 vouchers, 18 files were selected for testing. Exceptions were noted as follows: ? 1 tenant file where the utility allowance amount calculated on form 52667 did not agree to the utility allowance amount on the 50058 form. This had no impact on the HAP rent. ? 1 tenant file where the lease agreement was not signed by the landlord. ? 1 tenant file where the 9886 form was not signed by 3 members over the age of 18. ? 1 tenant file where the contracted rent on the lease agreement did not agree to the contracted rent on the HAP contract, RTA, and the 50058 form. ? 1 tenant file where the HAP contract was not signed by the landlord. Recommendation The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken The Authority concurs with this finding and some of the items noticed were holdover from previous administration and were overlooked as it covered a previous period but carried into the current period. The Authority has an established review, oversight and training process for the staff responsible beginning April 2018 with onsite, offsite and webinar training as well as a contracted CPA and compliance firm to aid in completing reviews of the files. This firm will remain under contract to ensure ongoing compliance.
2018-002
FAC accepted this audit on September 30, 2018 — management decision was due March 30, 2019.
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FAC accepted this audit on October 29, 2017 — management decision was due April 29, 2018.
FAC accepted this audit on September 27, 2016 — management decision was due March 27, 2017.
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