EIN: 596031177
UEI: GUV9YRPGEKC4
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 February 9, 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 August 9, 2026 (32 days ago).
What is a management decision? →FAC accepted this audit on February 20, 2025 — management decision was due August 20, 2025.
FAC accepted this audit on March 12, 2024 — management decision was due September 12, 2024.
FAC accepted this audit on March 26, 2023 — management decision was due September 26, 2023.
FAC accepted this audit on February 21, 2022 — management decision was due August 21, 2022.
FAC accepted this audit on January 6, 2021 — management decision was due July 6, 2021.
FAC accepted this audit on March 22, 2020 — management decision was due September 22, 2020.
Deficiencies Noted In Examination of Low-Income Public Housing Tenant Files In a sample of thirteen (13) LIPH Participant files the following deficiencies were noted: 1 file lacked correct Rent Calculation FY 2019 1 file lacked 3rd Party Income Verifications 2 files lacked 30-day notice of rent increase 2 files lacked documentation of EIV review for FY 2019 recertification 2 new admission files were not admitted to the LIPH program in accordance with Authority policy and HUD regulations CFDA Number: 14.850 Questioned Costs: None Criteria: 24 CFR requirements for public housing eligibility Cause/Effect: The Authority?s deficiencies in its resident files stems from a lack of certain controls concerning HUD requirements and procedures during the first and second quarters of fiscal year 2019. The Authority has not been in complete compliance with HUD requirements. Recommendation: We recommend that the Authority review its internal control procedures over tenant file re-certifications and documentation. We also recommend more standardization in file organization of information Reply: We concur with this finding and the Auditor?s recommendation. We have reviewed all the internal control procedures over tenant file re-certifications and documents as of February 2019 and corrected the file deficiencies noted fiscal year 2018 finding. These deficiencies were not present in file actions after the second quarter of fiscal year 2019. Additionally, management has implemented and believes they will clear this finding in fiscal year 2020.
Show full finding ▾Hide full finding ▴SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2019-1 Condition: Deficiencies Noted In Examination of Low-Income Public Housing Tenant Files In a sample of thirteen (13) LIPH Participant files the following deficiencies were noted: 1 file lacked correct Rent Calculation FY 2019 1 file lacked 3rd Party Income Verifications 2 files lacked 30-day notice of rent increase 2 files lacked documentation of EIV review for FY 2019 recertification 2 new admission files were not admitted to the LIPH program in accordance with Authority policy and HUD regulations CFDA Number: 14.850 Questioned Costs: None Criteria: 24 CFR requirements for public housing eligibility Cause/Effect: The Authority?s deficiencies in its resident files stems from a lack of certain controls concerning HUD requirements and procedures during the first and second quarters of fiscal year 2019. The Authority has not been in complete compliance with HUD requirements. Recommendation: We recommend that the Authority review its internal control procedures over tenant file re-certifications and documentation. We also recommend more standardization in file organization of information Reply: We concur with this finding and the Auditor?s recommendation. We have reviewed all the internal control procedures over tenant file re-certifications and documents as of February 2019 and corrected the file deficiencies noted fiscal year 2018 finding. These deficiencies were not present in file actions after the second quarter of fiscal year 2019. Additionally, management has implemented and believes they will clear this finding in fiscal year 2020.
FLAGLER COUNTY HOUSING AUTHORITY 414 S. Bacher Street P.O. Box 188 Bunnell, Florida 32110-0188 Phone (386) 437-3221 Fax (386) 437-2311 Corrective Action Plan ? June 30, 2019 Audit Findings 2019-1 Condition: Deficiencies Noted In Examination of Low-Income Public Housing Tenant Files We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2020. Timeframe: by June 30, 2020 Individual responsible for correction: Chris Beyrer, Executive Director
2018-001
FAC accepted this audit on March 13, 2019 — management decision was due September 13, 2019.
FAC accepted this audit on March 20, 2018 — management decision was due September 20, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
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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