EIN: 620755453
UEI: SCRBBQA8K2M1
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2025 (328 days ago).
What is a management decision? →2024-001 Excess Reimbursement Requested (Public Housing Capital Fund - ALN 14.872) – Significant Deficiency and Noncompliance: Finding: An instance of nonsupported expenditures was reported and reimbursed by the granting agency. Criteria: The Authority should only request reimbursements for funds they have expended for capital fund monies. Cause: The Authority's Executive Director drew down funds remaining in Capital Funds Project Number TN40P075501-20 (CFP-20) to close out the project, then subsequently drew down funds remaining in Capital Funds Project Number TN40P075501-21 (CFP-21) to close out the project for the same invoice. When the request for reimbursement from CFP-21 was made, no consideration was given for the amount already requested from CFP-20 at close out. Effect: The Authority received approximately $334.75 in excess of expenditures for capital fund projects that are considered questionable costs. Recommendation: All requests for reimbursement of capital funds should have supporting documentation and management should implement a safety measure to ensure duplicate requests aren't made for a single invoice, especially at grant close out. Management’s Response: We concur with this finding.
Show full finding ▾Hide full finding ▴2024-001 Excess Reimbursement Requested (Public Housing Capital Fund - ALN 14.872) – Significant Deficiency and Noncompliance: Finding: An instance of nonsupported expenditures was reported and reimbursed by the granting agency. Criteria: The Authority should only request reimbursements for funds they have expended for capital fund monies. Cause: The Authority's Executive Director drew down funds remaining in Capital Funds Project Number TN40P075501-20 (CFP-20) to close out the project, then subsequently drew down funds remaining in Capital Funds Project Number TN40P075501-21 (CFP-21) to close out the project for the same invoice. When the request for reimbursement from CFP-21 was made, no consideration was given for the amount already requested from CFP-20 at close out. Effect: The Authority received approximately $334.75 in excess of expenditures for capital fund projects that are considered questionable costs. Recommendation: All requests for reimbursement of capital funds should have supporting documentation and management should implement a safety measure to ensure duplicate requests aren't made for a single invoice, especially at grant close out. Management’s Response: We concur with this finding.
2024-001 FINDING: Excess Reimbursement Requested (Public Housing Capital Fund - ALN 14.872) – Significant Deficiency and Noncompliance Person responsible for Implementing the Corrective Action: The Board of Commissioners and David Jones Anticipated Completion Date of Corrective Action: June 30, 2025 Planned Corrective Action: The Authority will work on ensuring requests for reimbursement of capital funds will have supporting documentation and management will take measures to ensure duplicate requests aren't made for a single invoice.
2024-002 Budget Line Item Improper Expenditures (Public Housing Capital Fund - ALN 14.872) – Noncompliance Finding: Funds for Capital Funds Project Number TN40P075501-22 were transferred from Budget Line Item (BLI) 1480, General Capital Activity to BLI 1406, Operations and subsequently expended for general capital activity without amending the 5-Year Action Plan/budget. Criteria: The Authority should amend their 5-Year Action Plan/budget for any changes made during any given year per HUD compliance requirements. Cause: The Authority's Executive Director drew down funds remaining in Capital Funds Project Number TN40P075501-22 (CFP-22) to close out the project. To do this the Authority amended the budget to move the line item from General Capital Activity to Operations per HUD requirements. The Authority subsequently spent the funds on General Capital Activity and not for Operations as budgeted, and no additional amendment was made to the Budget in the Authority's 5-Year Action Plan. Effect: Funds expended were not spent in compliance with the Authority's 5-Year Action plan. Recommendation: All changes to the manner in which Capital Fund Project monies are spent need to be approved by HUD in the budget amendment process. Management’s Response: We concur with this finding.
Show full finding ▾Hide full finding ▴2024-002 Budget Line Item Improper Expenditures (Public Housing Capital Fund - ALN 14.872) – Noncompliance Finding: Funds for Capital Funds Project Number TN40P075501-22 were transferred from Budget Line Item (BLI) 1480, General Capital Activity to BLI 1406, Operations and subsequently expended for general capital activity without amending the 5-Year Action Plan/budget. Criteria: The Authority should amend their 5-Year Action Plan/budget for any changes made during any given year per HUD compliance requirements. Cause: The Authority's Executive Director drew down funds remaining in Capital Funds Project Number TN40P075501-22 (CFP-22) to close out the project. To do this the Authority amended the budget to move the line item from General Capital Activity to Operations per HUD requirements. The Authority subsequently spent the funds on General Capital Activity and not for Operations as budgeted, and no additional amendment was made to the Budget in the Authority's 5-Year Action Plan. Effect: Funds expended were not spent in compliance with the Authority's 5-Year Action plan. Recommendation: All changes to the manner in which Capital Fund Project monies are spent need to be approved by HUD in the budget amendment process. Management’s Response: We concur with this finding.
2024-002 FINDING: Budget Line Item Improper Expenditures (Public Housing Capital Fund - ALN 14.872) – Noncompliance Person responsible for Implementing the Corrective Action: The Board of Commissioners and David Jones Anticipated Completion Date of Corrective Action: June 30, 2025 Planned Corrective Action: The Authority will work on ensuring all changes in which Capital Fund monies are spent are approved by HUD in the budget amendment process
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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