EIN: 626001585
UEI: W5JTG5ERM5Z6
Audited by: CHERRY BEKAERT LLP
Cognizant agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 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 December 29, 2026 (119 days from today).
What is a management decision? →Of the 40 tenant files tested, 5 files did not contain documentation that the biennial inspection was performed. Cause: Controls were not in place to ensure that biennial inspections were performed as required. Effect: The Agency was not in compliance with Housing Quality Standards compliance requirements for the year ended September 30, 2025. Auditor Recommendation: We recommend the Agency review its inspection scheduling and tracking system to ensure inspections are completed biennially and documentation is maintained regarding the results of the inspections. Questioned Costs: None. Management’s Response: Management acknowledges the finding and notes that the error was caused by a software issue that has since been corrected. Upon discovery, the agency immediately remedied the issue with all impacted households and conducted a comprehensive review to determine the scope of the issue. The review identified 68 impacted households out of 6,440 total Housing Choice Voucher program households, representing less than 1% of the total program population.
Show full finding ▾Hide full finding ▴Finding: 2025-001 Program Name: Housing Voucher Cluster (14.871-CL) Federal Awarding Agency: Department of Housing and Urban Development Compliance Requirement: Housing Quality Standards Type of Finding: Significant Deficiency; Nonmaterial Noncompliance Criteria: The Agency must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards and the PHA must conduct quality control re-inspections. Condition: Of the 40 tenant files tested, 5 files did not contain documentation that the biennial inspection was performed. Cause: Controls were not in place to ensure that biennial inspections were performed as required. Effect: The Agency was not in compliance with Housing Quality Standards compliance requirements for the year ended September 30, 2025. Auditor Recommendation: We recommend the Agency review its inspection scheduling and tracking system to ensure inspections are completed biennially and documentation is maintained regarding the results of the inspections. Questioned Costs: None. Management’s Response: Management acknowledges the finding and notes that the error was caused by a software issue that has since been corrected. Upon discovery, the agency immediately remedied the issue with all impacted households and conducted a comprehensive review to determine the scope of the issue. The review identified 68 impacted households out of 6,440 total Housing Choice Voucher program households, representing less than 1% of the total program population.
Finding Reference: 2025-001 Program Name: Housing Voucher Cluster (14.871-CL) Description of Finding: HUD regulations require the Agency to inspect the unit leased to a family at least biennially to determine if the unit meets Housing Qualify Standards and must conduct quality control reinspections. Of the 40 files tested, 5 files did not contain documentation that the biennial inspection was performed. Statement of Concurrence or Nonconcurrence: Metropolitan Development and Housing Agency agrees with Cherry Bekaert in reference to audit finding 2025-001. Corrective Action: Management acknowledges the finding and notes that the error was caused by a software issue that has since been corrected. Upon discovery, the agency immediately remedied the issue with all impacted households and conducted a comprehensive review to determine the scope of the issue. The review identified 68 impacted households out of 6,440 total Housing Choice Voucher program households, representing less than 1% of the total program population.
FAC accepted this audit on April 30, 2025 — management decision was due October 30, 2025.
Of the 40 tenant files tested, 7 files did not contain documentation that the annual inspection was performed. Cause: The Agency did not maintain documentation of all inspections in tenant files. Effect: The Agency was not in compliance with the housing quality standards compliance requirements for the year ended September 30, 2024. Auditor Recommendation: We recommend the Agency utilize a tracking system to ensure inspections are completed annually and documentation is maintained regarding the results of the annual inspections. Questioned Costs: None. Management’s Response: The Property Management department will coordinate with the Information Technology team to ensure appropriate documentation and tracking of annual inspections.
Show full finding ▾Hide full finding ▴Finding: 2024-001 Program Name: Section 8 Project-Based Cluster (14.195/14.249) Federal Awarding Agency: Department of Housing and Urban Development Compliance Requirement: Housing Quality Standards Type of Finding: Significant Deficiency; Nonmaterial Noncompliance Criteria: The Agency must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe and sanitary. Condition: Of the 40 tenant files tested, 7 files did not contain documentation that the annual inspection was performed. Cause: The Agency did not maintain documentation of all inspections in tenant files. Effect: The Agency was not in compliance with the housing quality standards compliance requirements for the year ended September 30, 2024. Auditor Recommendation: We recommend the Agency utilize a tracking system to ensure inspections are completed annually and documentation is maintained regarding the results of the annual inspections. Questioned Costs: None. Management’s Response: The Property Management department will coordinate with the Information Technology team to ensure appropriate documentation and tracking of annual inspections.
Finding: 2024-001 Program Name: Section 8 Project-Based Cluster (14.195/14.249) Federal Awarding Agency: Department of Housing and Urban Development Compliance Requirement: Housing Quality Standards Type of Finding: Significant Deficiency; Nonmaterial Noncompliance Condition: Of the 40 tenant files tested, 7 files did not contain documentation that the annual inspection was performed. Auditor Recommendation: We recommend the Agency uilize a tracking system to ensure inspections are completed annually and documentation is maintained regarding the results of the annual inspections. Management’s Response: The Property Management department will coordinate with the Information Technology team to ensure appropriate documentation and tracking of annual inspections.
FAC accepted this audit on April 11, 2024 — management decision was due October 11, 2024.
FAC accepted this audit on March 23, 2023 — management decision was due September 23, 2023.
FAC accepted this audit on March 22, 2022 — management decision was due September 22, 2022.
FAC accepted this audit on April 29, 2021 — management decision was due October 29, 2021.
FAC accepted this audit on March 26, 2020 — management decision was due September 26, 2020.
During testing of tenant files we noted that the Agency's internal control procedures and practices allowed certain deficiencies in the tenant files to occur. We noted the following: 2 instances where 30-days notice was not given prior to a rent increase. 5 instances where income was not correctly calculated. 1 instance where the incorrect ceiling rent was utilized. 1 instance where the value of assets had not been updated for several years. 2 instances where the dependent allowance was incorrectly provided or was not supported by documentation. 1 instance where there was not a current Form 9886 Authorization for Release of Information in the file. 1 instance where the childcare allowance was not calculated correctly. The Agency has been provided with a listing of individual tenants to whom these conditions applied. Recommendation: The tenants associated with the files referred to above have since been converted from Public and Indian Housing units to the Section 8 Project Based Housing Assistance Payment Program (CFDA No. 14.195). We recommend that tenant files be reviewed to ensure that, upon conversion to the Housing Assistance Payment Program, files contain all appropriate documentation and income and rent are correctly calculated. Management's Response: All Public Housing Units were converted to RAD prior to the audit. We accept the recommendation of the auditors. Those files in question have been reviewed and necessary corrections have been made to ensure accuracy.
Show full finding ▾Hide full finding ▴Condition: During testing of tenant files we noted that the Agency's internal control procedures and practices allowed certain deficiencies in the tenant files to occur. We noted the following: 2 instances where 30-days notice was not given prior to a rent increase. 5 instances where income was not correctly calculated. 1 instance where the incorrect ceiling rent was utilized. 1 instance where the value of assets had not been updated for several years. 2 instances where the dependent allowance was incorrectly provided or was not supported by documentation. 1 instance where there was not a current Form 9886 Authorization for Release of Information in the file. 1 instance where the childcare allowance was not calculated correctly. The Agency has been provided with a listing of individual tenants to whom these conditions applied. Recommendation: The tenants associated with the files referred to above have since been converted from Public and Indian Housing units to the Section 8 Project Based Housing Assistance Payment Program (CFDA No. 14.195). We recommend that tenant files be reviewed to ensure that, upon conversion to the Housing Assistance Payment Program, files contain all appropriate documentation and income and rent are correctly calculated. Management's Response: All Public Housing Units were converted to RAD prior to the audit. We accept the recommendation of the auditors. Those files in question have been reviewed and necessary corrections have been made to ensure accuracy.
Recommendation: The tenants associated with the files referred to above have since been converted from Public and Indian Housing units to the Section 8 Project Based Housing Assistance Payment Program (CFDA No. 14.195). We recommend that tenant files be reviewed to ensure that, upon conversion to the Housing Assistance Payment Program, files contain all appropriate documentation and income and rent are correctly calculated. Management's Response: All Public Housing Units were converted to RAD prior to the audit. We accept the recommendation of the auditors. Those files in question have been reviewed and necessary corrections have been made to ensure accuracy.
FAC accepted this audit on March 31, 2019 — management decision was due October 1, 2019.
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
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