EIN: 610901992
UEI: GLLGFFSMLEP4
Audited by: Kelley Galloway Smith Goolsby, PSC
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 March 12, 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 September 12, 2026 (14 days from today).
What is a management decision? →FAC accepted this audit on January 14, 2025 — management decision was due July 14, 2025.
We noted that at June 30, 2024, an inter-program receivable exists between the Housing Choice Voucher program and the general program. Cause: The Authority has had cash flow issues due to having to support the Section 202 projects that it manages. At June 30, 2024, the Authority is owed $649,204 from these projects. Effect: Noncompliance with HUD requirements. Repeat Finding: No Recommendation: We recommend that the Authority transfer the appropriate amount to the Housing Choice Voucher program to pay the inter-program receivable when funds are available. Management’s Response: When the Section 202 projects are able to reimburse the Authority for expenses paid on their behalf, the inter-program receivable will be settled.
Show full finding ▾Hide full finding ▴2024-001 FEDERAL COMPLIANCE – ADVANCES Federal Program Name: Housing Choice Voucher Program Catalog of Federal Domestic Assistance Number: 14.871 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: Special Tests and Provisions Criteria: Amounts provided by the U.S. Department of Housing and Urban Development for the Housing Choice Voucher Program (HCVP) may not be loaned, advanced, or transferred to other programs. Condition: We noted that at June 30, 2024, an inter-program receivable exists between the Housing Choice Voucher program and the general program. Cause: The Authority has had cash flow issues due to having to support the Section 202 projects that it manages. At June 30, 2024, the Authority is owed $649,204 from these projects. Effect: Noncompliance with HUD requirements. Repeat Finding: No Recommendation: We recommend that the Authority transfer the appropriate amount to the Housing Choice Voucher program to pay the inter-program receivable when funds are available. Management’s Response: When the Section 202 projects are able to reimburse the Authority for expenses paid on their behalf, the inter-program receivable will be settled.
When the Section 202 projects are able to reimburse the Authority for expenses paid on their behalf, the inter-program receivable will be settled.
FAC accepted this audit on January 22, 2024 — management decision was due July 22, 2024.
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
FAC accepted this audit on January 19, 2022 — management decision was due July 19, 2022.
FAC accepted this audit on January 24, 2021 — management decision was due July 24, 2021.
FAC accepted this audit on January 21, 2020 — management decision was due July 21, 2020.
We noted that the transfers to the reserve for replacement accounts for the Douglas I and II properties were not made to the extent required by the loan agreements. Cause: The Authority has had cash flow issues over the past year. Effect: Noncompliance with the loan agreements with the USDA. Repeat Finding: No Recommendation: We recommend that the required annual transfers to the replacement reserve accounts be made in accordance with the loan agreements with the USDA. Management?s Response: After taking the position as Executive Director in January of 2019, we began making monthly reserve payments for Douglas 1 & 2 and will continue to do so.
Show full finding ▾Hide full finding ▴Federal Program Name: Rural Rental Housing Catalog of Federal Domestic Assistance Number: 10.415 Federal Agency: U.S. Department of Agriculture Compliance Requirement: Special Tests and Provisions Criteria: The loan agreements with the USDA for the Douglas I and II properties require annual transfers of $9,450 and $8,500, respectively. Condition: We noted that the transfers to the reserve for replacement accounts for the Douglas I and II properties were not made to the extent required by the loan agreements. Cause: The Authority has had cash flow issues over the past year. Effect: Noncompliance with the loan agreements with the USDA. Repeat Finding: No Recommendation: We recommend that the required annual transfers to the replacement reserve accounts be made in accordance with the loan agreements with the USDA. Management?s Response: After taking the position as Executive Director in January of 2019, we began making monthly reserve payments for Douglas 1 & 2 and will continue to do so.
After taking the position as Executive Director in January of 2019, we began making monthly reserve payments for Douglas 1 & 2 and will continue to do so.
For the year ended June 30, 2019, the Authority did not have a written procurement policy to properly implement all the requirements of 2 CFR section 200.318 through 200.326 of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Implementation of these requirements required was effective January 1, 2018. Cause: The Authority had a written procurement policy for the year ended June 30, 2019; however, such policy did not incorporate all the requirements of 2 CFR section 200.318 through 200.326 of the Uniform Guidance. Effect: Noncompliance with the Uniform Guidance could jeopardize future federal funding. Repeat Finding: No Recommendation: The Authority should ensure compliance with Uniform Guidance within the respective implementation dates. Further, the Authority should evaluate the current written procurement policy to ensure that the policy includes all requirements of 2 CFR section 200.318 through 200.326. Management?s Response: We have drafted a new Procurement Policy to present to the board during next board meeting for approval.
Show full finding ▾Hide full finding ▴Federal Program Name: Rural Rental Housing Catalog of Federal Domestic Assistance Number: 10.415 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: Allowable Costs/Cost Principles Criteria: In accordance with 2 CFR section 200.319(c), non-federal entities must have written procedures for procurement transactions. Such policy should incorporate all requirements within 2 CFR section 200.318 through 200.326 of the Uniform Guidance. Condition: For the year ended June 30, 2019, the Authority did not have a written procurement policy to properly implement all the requirements of 2 CFR section 200.318 through 200.326 of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Implementation of these requirements required was effective January 1, 2018. Cause: The Authority had a written procurement policy for the year ended June 30, 2019; however, such policy did not incorporate all the requirements of 2 CFR section 200.318 through 200.326 of the Uniform Guidance. Effect: Noncompliance with the Uniform Guidance could jeopardize future federal funding. Repeat Finding: No Recommendation: The Authority should ensure compliance with Uniform Guidance within the respective implementation dates. Further, the Authority should evaluate the current written procurement policy to ensure that the policy includes all requirements of 2 CFR section 200.318 through 200.326. Management?s Response: We have drafted a new Procurement Policy to present to the board during next board meeting for approval.
We have drafted a new Procurement Policy to present to the board during next board meeting for approval.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
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