McKenzie Housing Authority

EIN: 620812348

UEI: JQJ3NP9THVE4

Data as of August 24, 2026

McKenzie Housing Authority5 audit years6 findings1 repeat
5
Audit Years
6
Total Findings
1
Repeat Findings

FY 2023-09-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on February 16, 2024. 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 16, 2024 (738 days ago).

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2023-002
Special Tests & Provisions

Administration of waiting list 24 CFR 982.204 states “except for special admissions, participants must be selected from the PHA waiting list. The PHA must select participants from the waiting list in accordance with admission policies in the PHA administra􀁁ve plan.” Management did not keep a stagnant copy of the waiting list. The list in the accounting software is perpetual list, removing tenants as they are housed. Due to the software only tracking waiting list perpetually, there was no way to test new move-ins were pulled in accordance with PHA administrative plan. Management was unaware of the requirement. Effect: Unable to verify internal controls or compliance during audit period on this compliance point. Recommendations: Print waiting list each time new move-in is completed and retain printed list for a two year period. Management Views: Management agrees with the audit finding and has prepared a Corrective Action Plan (CAP).

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Full finding narrative

Administration of waiting list 24 CFR 982.204 states “except for special admissions, participants must be selected from the PHA waiting list. The PHA must select participants from the waiting list in accordance with admission policies in the PHA administra􀁁ve plan.” Management did not keep a stagnant copy of the waiting list. The list in the accounting software is perpetual list, removing tenants as they are housed. Due to the software only tracking waiting list perpetually, there was no way to test new move-ins were pulled in accordance with PHA administrative plan. Management was unaware of the requirement. Effect: Unable to verify internal controls or compliance during audit period on this compliance point. Recommendations: Print waiting list each time new move-in is completed and retain printed list for a two year period. Management Views: Management agrees with the audit finding and has prepared a Corrective Action Plan (CAP).

Corrective Action Plan

Finding 2023-002 Waiting List for Public Housing: Corrective Action Plan: Beginning February 2024, the waiting list will be printed monthly by staff and retained for a two year period.

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FY 2022-09-30

FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.

2022-002
Special Tests & Provisions

2022-002 Lack of Depository Agreements (Noncompliance) Condition and Cause: The Authority does not have signed depository agreements on file for deposits with financial institutions. Criteria: Public Housing Authorities are required to enter into General Depository Agreements with their financial institution using the HUD-51999 (OMB No. 2577-0075) or a form as required by HUD in the ACC. The agreements serve as safeguards for federal funds and provide third party rights to HUD (Section 9 of the ACC). Effect: The Authority is not in compliance with HUD requirements. Recommendation: The Authority should obtain, complete, and submit the required depository agreement (HUD-51999 or similar agreement) as soon as possible. Management Response: Management agrees to research the requirement including discussing the requirement with a HUD representative in order to determine the best approach to becoming compliant.

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2022-002 Lack of Depository Agreements (Noncompliance) Condition and Cause: The Authority does not have signed depository agreements on file for deposits with financial institutions. Criteria: Public Housing Authorities are required to enter into General Depository Agreements with their financial institution using the HUD-51999 (OMB No. 2577-0075) or a form as required by HUD in the ACC. The agreements serve as safeguards for federal funds and provide third party rights to HUD (Section 9 of the ACC). Effect: The Authority is not in compliance with HUD requirements. Recommendation: The Authority should obtain, complete, and submit the required depository agreement (HUD-51999 or similar agreement) as soon as possible. Management Response: Management agrees to research the requirement including discussing the requirement with a HUD representative in order to determine the best approach to becoming compliant.

Corrective Action Plan

2022-002 Lack of Depository Agreements ? (Noncompliance) Person Responsible for Implementing Corrective Action: Barbara Cooper, Executive Director Anticipated Completion Date of Corrective Action: September 30, 2023 Repeat Finding: Yes Planned Corrective Action: Management agrees to research the requirement including discussing the requirement with a HUD representative in order to determine the best approach to becoming compliant.

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FY 2017-09-30

FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.

2017-001
Cost Allowability
MATERIAL WEAKNESSREPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-003

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FY 2016-09-30

FAC accepted this audit on January 15, 2018 — management decision was due July 15, 2018.

2016-001
Cost Allowability
MATERIAL WEAKNESS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2016-002
Cost Allowability
MATERIAL WEAKNESS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2016-003
Cost Allowability

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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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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