EIN: 626002106
UEI: LN7UNP4UN231
Audited by: SmithMarion&Co
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 17, 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 August 17, 2026 (18 days ago).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on April 16, 2024 — management decision was due October 16, 2024.
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. Context: Due to the software only tracking waiting list perpetually, there was no way to test new move-ins were pulled in accordance with PHA administrave plan. Cause: 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).
Show full finding ▾Hide full finding ▴Criteria: 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 administrave plan.” US Department of Housing and Urban Development Program Name: Housing Choice Vouchers Condition: 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. Context: Due to the software only tracking waiting list perpetually, there was no way to test new move-ins were pulled in accordance with PHA administrave plan. Cause: 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).
Finding 2023-001: Administration of the waiting list 24CFR 982.204 states "except for special admissions, participants must be selected from the PHA waiting r list. The PHA must select participants f om the waiting list in accordance with admission policies in the PHA administrative Plan. Management did not keep a stagnant copy of the waiting list. The list in the software is perpetual, removing tenants as they are housed. There is no way to test new move-ins were pulled in accordance with the PHA Administrative Plan. Corrective Action Plan: The Johnson City Housing Authority will keep a copy of the waiting list for each program as participants are pulled to lease or receive a voucher. Each list will contain notations concerning tenants that did not lease or attend a briefing. Anticipated Completion Date: Currently in progress and we have contacted our software vendor to see if they can help with a report for this.
FAC accepted this audit on March 21, 2023 — management decision was due September 21, 2023.
FAC accepted this audit on May 18, 2022 — management decision was due November 18, 2022.
FAC accepted this audit on September 22, 2021 — management decision was due March 22, 2022.
FAC accepted this audit on January 14, 2021 — management decision was due July 14, 2021.
FAC accepted this audit on June 20, 2019 — management decision was due December 20, 2019.
FAC accepted this audit on June 29, 2018 — management decision was due December 29, 2018.
FAC accepted this audit on June 28, 2017 — management decision was due December 28, 2017.
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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