EIN: 626020041
UEI: Q3LHB92G4NM5
Audited by: Smith Marion & Co
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 26, 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 26, 2026 (116 days from today).
What is a management decision? →FAC accepted this audit on June 26, 2025 — management decision was due December 26, 2025.
FAC accepted this audit on July 2, 2024 — management decision was due January 2, 2025.
In accordance with 24 CFR section 5.801 – Uniform Reporting Standards, PHAs are required to submit timely GAAP-based unaudited financial information electronically to HUD. The above requirement was not met for the 2023 audit During the audit, the auditor noted the unaudited FDS was filed but filed after the required due date. Due to the Authority's RAD transaction and the related audits to the new entities, the Authority was unable to complete the 2023 unaudited submission timely. The Authority was in violation of the Federal regulations relating to report submissions. We recommend that Management implement procedure to ensure compliance with the above regulations. Management Agrees
Show full finding ▾Hide full finding ▴In accordance with 24 CFR section 5.801 – Uniform Reporting Standards, PHAs are required to submit timely GAAP-based unaudited financial information electronically to HUD. The above requirement was not met for the 2023 audit During the audit, the auditor noted the unaudited FDS was filed but filed after the required due date. Due to the Authority's RAD transaction and the related audits to the new entities, the Authority was unable to complete the 2023 unaudited submission timely. The Authority was in violation of the Federal regulations relating to report submissions. We recommend that Management implement procedure to ensure compliance with the above regulations. Management Agrees
As stated in the audit report, Cleveland Housing Authority disposed of a significant number of public housing units for the purpose of RAD conversion. Due to the conversion and disposal of assets, the FDS unaudited submission was inaccurate in the statement of assets. AN adjusting entry has been made to correct the inaccuracy. The individual responsible for preparing and submitting for the unaudited submission is Cleveland Housing Authority's CFO, Michael Lloyd. Mr. Llyod will review the information prior to submission to ensure that all entries are stated correctly. He will also ensure that the required unaudited submission be completed and entered into the system prior to the stated deadline. The ED will be responsible for verifying that the required deadlines are being met. We trust that this corrective action plan is sufficient to correct the audit findings for the fiscal year ending December 31, 2024.
FAC accepted this audit on December 4, 2022 — management decision was due June 4, 2023.
FAC accepted this audit on November 28, 2021 — management decision was due May 28, 2022.
FAC accepted this audit on December 28, 2020 — management decision was due June 28, 2021.
FAC accepted this audit on January 2, 2020 — management decision was due July 2, 2020.
FAC accepted this audit on December 16, 2018 — management decision was due June 16, 2019.
FAC accepted this audit on November 29, 2017 — management decision was due May 29, 2018.
FAC accepted this audit on November 28, 2016 — management decision was due May 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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