EIN: 616017026
UEI: MDE9VF8E5F84
Audited by: Miller and Rose PA
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 29, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2026 (153 days ago).
What is a management decision? →During our review of twenty-two public housing tenant files, we noted the following: • Seven files were participating in the streamline re-examination process. On these seven files, the income was not adjusted for the COLA. Questioned Costs: None Context: Under 24 CFR 982.16, the PHA is required to adjust the income used in the rental computation by a COLA. The PHA thought that the rent did not have to be adjusted annually under the streamline method. They were adjusting the rent at the end of the three-year period. Effect: Rent amounts charged to the tenants that were participating in the streamline process were incorrect. Cause: The PHA thought that the rent did not have to be adjusted annually under the streamline method. They were adjusting the rent at the end of the three-year period. Recommendation: The PHA should adjust the amounts used in the rental computation on an annual basis. A complete re-examination is not required but the COLA should be reviewed and the rent amount adjusted if required. View of responsible officials and planned actions: We will modify our procedures to adjust the rent as required on an annual basis.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development 2024-001 Public Housing Tenant Files Federal Program: Public and Indian Housing, Federal Assistance Listing No. 14.850 Criteria: The PHA is required to conduct re-examinations of tenant eligibility on an annual basis. The PHA can elect to conduct complete re-examinations every three years using the streamline method. When using the streamline method, the tenant must be on a fixed income and certify that there have been no additional sources of income. The tenant income is adjusted by a cost of living adjustment (COLA) factor. Condition: During our review of twenty-two public housing tenant files, we noted the following: • Seven files were participating in the streamline re-examination process. On these seven files, the income was not adjusted for the COLA. Questioned Costs: None Context: Under 24 CFR 982.16, the PHA is required to adjust the income used in the rental computation by a COLA. The PHA thought that the rent did not have to be adjusted annually under the streamline method. They were adjusting the rent at the end of the three-year period. Effect: Rent amounts charged to the tenants that were participating in the streamline process were incorrect. Cause: The PHA thought that the rent did not have to be adjusted annually under the streamline method. They were adjusting the rent at the end of the three-year period. Recommendation: The PHA should adjust the amounts used in the rental computation on an annual basis. A complete re-examination is not required but the COLA should be reviewed and the rent amount adjusted if required. View of responsible officials and planned actions: We will modify our procedures to adjust the rent as required on an annual basis.
Department of Housing and Urban Development 2024-001 Public Housing Tenant Files Federal Program: Public and Indian Housing, Federal Assistance Listing No. 14.850 Criteria: The PHA is required to conduct re-examinations of tenant eligibility on an annual basis. The PHA can elect to conduct complete re-examinations every three years using the streamline method. When using the streamline method, the tenant must be on a fixed income and certify that there have been no additional sources of income. The tenant income is adjusted by a cost of living adjustment (COLA) factor. Condition: During our review of twenty-two public housing tenant files, we noted the following: • Seven files were participating in the streamline re-examination process. On these seven files, the income was not adjusted for the COLA. Questioned Costs: None Context: Under 24 CFR 982.16, the PHA is required to adjust the income used in the rental computation by a COLA. The PHA thought that the rent did not have to be adjusted annually under the streamline method. They were adjusting the rent at the end of the three-year period. Effect: Rent amounts charged to the tenants that were participating in the streamline process were incorrect. Cause: The PHA thought that the rent did not have to be adjusted annually under the streamline method. They were adjusting the rent at the end of the three-year period. Recommendation: The PHA should adjust the amounts used in the rental computation on an annual basis. A complete re-examination is not required but the COLA should be reviewed and the rent amount adjusted if required. View of responsible officials and planned actions: We will modify our procedures to adjust the rent as required on an annual basis. Expected correction date is December 31, 2025.
The entity is required to expend funds as they are drawn down from its capital fund program. As of the end of the fiscal year, drawdowns exceeded recorded expenses by $82,043. As of the end of the fiscal year, this amount is showing as unearned revenue and has not been expended. Questioned Costs: None Effect: Amounts were drawn down in an amount that exceeded the documented expenses for the capital fund program. Cause: The PHA drew down funds in anticipation of spending them but they were not spent at year end. Recommendation: The PHA should ensure that all funds are expended prior to being drawn down. Views of responsible officials and planned corrective actions: We will ensure that all future draws are supported by documentation and are spent as the funds are received.
Show full finding ▾Hide full finding ▴2024-002 Capital Fund Drawdowns Federal Program: Public and Indian Capital Fund Program, Federal Assistance Listing No. 14.872 Criteria: Under federal guidelines, the capital fund program operates as a reimbursement grant. As such, all amounts must be committed or spent prior to their drawdown. Condition: The entity is required to expend funds as they are drawn down from its capital fund program. As of the end of the fiscal year, drawdowns exceeded recorded expenses by $82,043. As of the end of the fiscal year, this amount is showing as unearned revenue and has not been expended. Questioned Costs: None Effect: Amounts were drawn down in an amount that exceeded the documented expenses for the capital fund program. Cause: The PHA drew down funds in anticipation of spending them but they were not spent at year end. Recommendation: The PHA should ensure that all funds are expended prior to being drawn down. Views of responsible officials and planned corrective actions: We will ensure that all future draws are supported by documentation and are spent as the funds are received.
2024-002 Capital Fund Drawdowns Federal Program: Public and Indian Capital Fund Program, Federal Assistance Listing No. 14.872 Criteria: Under federal guidelines, the capital fund program operates as a reimbursement grant. As such, all amounts must be committed or spent prior to their drawdown. Condition: The entity is required to expend funds as they are drawn down from its capital fund program. As of the end of the fiscal year, drawdowns exceeded recorded expenses by $82,043. As of the end of the fiscal year, this amount is showing as unearned revenue and has not been expended. Questioned Costs: None Effect: Amounts were drawn down in an amount that exceeded the documented expenses for the capital fund program. Cause: The PHA drew down funds in anticipation of spending them but they were not spent at year end. Recommendation: The PHA should ensure that all funds are expended prior to being drawn down. Views of responsible officials and planned corrective actions: We will ensure that all future draws are supported by documentation and are spent as the funds are received. Expected correction date is December 31, 2025.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
Condition and Criteria: The Authority’s purpose for existence is providing decent safe and affordable housing to low-income persons. As such, HUD requires the Authority to comply with special tests and provisions relating to its Housing Choice Voucher program. The Authority must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the Authority must conduct quality control re-inspections. The Authority must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). Population and Items Tested: During our testing of fifteen housing choice voucher tenant files, we noted the annual inspections were completed as required. However, during the current fiscal year, the PHA did not conduct the required quality control re-inspections. Auditor’s Recommendation: The Authority should perform housing quality control re-inspections according to HUD guidelines. Grantee Response: We will complete the required quality control re-inspections. Anticipated Completion Date: December 31, 2024
Show full finding ▾Hide full finding ▴Condition and Criteria: The Authority’s purpose for existence is providing decent safe and affordable housing to low-income persons. As such, HUD requires the Authority to comply with special tests and provisions relating to its Housing Choice Voucher program. The Authority must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the Authority must conduct quality control re-inspections. The Authority must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). Population and Items Tested: During our testing of fifteen housing choice voucher tenant files, we noted the annual inspections were completed as required. However, during the current fiscal year, the PHA did not conduct the required quality control re-inspections. Auditor’s Recommendation: The Authority should perform housing quality control re-inspections according to HUD guidelines. Grantee Response: We will complete the required quality control re-inspections. Anticipated Completion Date: December 31, 2024
2023-001 Quality Control Inspections .00 Condition and Criteria: The Authority’s purpose for existence is providing decent safe and affordable housing to low-income persons. As such, HUD requires the Authority to comply with special tests and provisions relating to its Housing Choice Voucher program. The Authority must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the Authority must conduct quality control re-inspections. The Authority must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). Population and Items Tested: During our testing of fifteen housing choice voucher tenant files, we noted the annual inspections were completed as required. However, during the current fiscal year, the PHA did not conduct the required quality control re-inspections. Auditor’s Recommendation: The Authority should perform housing quality control re-inspections according to HUD guidelines. Planned Corrective Action: We will complete the required quality control re-inspections. Anticipated Completion Date: December 31, 2024
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
FAC accepted this audit on March 28, 2022 — management decision was due September 28, 2022.
FAC accepted this audit on December 14, 2020 — management decision was due June 14, 2021.
FAC accepted this audit on October 1, 2019 — management decision was due April 1, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on September 25, 2018 — management decision was due March 25, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on September 25, 2017 — management decision was due March 25, 2018.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴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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