EIN: 630660148
UEI: YPPVBBMKMNH9
Audited by: MERCER & ASSOCIATES
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 May 16, 2023. 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 November 16, 2023 (1019 days ago).
What is a management decision? →The Organization was unable to replicate exact payroll expenses that were reported to the City of Huntsville for the program. This is due to the program being new and the expediated nature of the program?s initiation. No fraud or over reimbursement is suspected related to payroll reporting issues for the program. Context: This is a condition identified per review of the Organization?s compliance with specified requirements using a statistically valid sample. Effect: Without adequate controls in place to ensure payroll is properly reported, the reimbursements requested for the program could be over-stated or under-stated. Cause: Working from one database clients were assigned to one federal program and time was recorded accordingly. Subsequently clients were determined to qualify for a lower income program and timesheets were not retroactively adjusted to reflect the program change. Repeat of a Prior-Year Finding: No Recommendation: The payroll paperwork for each month should be retained and verified to match what is reported to the City. View of Responsible Officials: The Organization?s management agrees with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Housing and Urban Development; Passed through City of Huntsville; COVID-19 Emergency Shelter Grants, Assistance Listing #14.231, for 7/1/2021 through 6/30/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: The Organization was unable to replicate exact payroll expenses that were reported to the City of Huntsville for the program. This is due to the program being new and the expediated nature of the program?s initiation. No fraud or over reimbursement is suspected related to payroll reporting issues for the program. Context: This is a condition identified per review of the Organization?s compliance with specified requirements using a statistically valid sample. Effect: Without adequate controls in place to ensure payroll is properly reported, the reimbursements requested for the program could be over-stated or under-stated. Cause: Working from one database clients were assigned to one federal program and time was recorded accordingly. Subsequently clients were determined to qualify for a lower income program and timesheets were not retroactively adjusted to reflect the program change. Repeat of a Prior-Year Finding: No Recommendation: The payroll paperwork for each month should be retained and verified to match what is reported to the City. View of Responsible Officials: The Organization?s management agrees with this finding.
Finding: The Emergency Shelter Grant requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. The Organization was unable to replicate exact payroll expenses that were reported to the City of Huntsville for this program. This is due to this program being new and the expediated nature of this program initiation. No fraud or over reimbursement is suspected related to payroll reporting issues for this program. Response: Adjustments were made to the payroll process to retain all supporting documentation and to replicate any prior period paperwork.
The Organization was unable to replicate exact payroll expenses that were reported to the City of Huntsville for the program. This is due to the program being new and the expediated nature of the program?s initiation. No fraud or over reimbursement is suspected related to payroll reporting issues for the program. Context: This is a condition identified per review of the Organization?s compliance with specified requirements using a statistically valid sample. Effect: Without adequate controls in place to ensure payroll is properly reported, the reimbursements requested for the program could be over-stated or under-stated. Cause: Working from one database clients were assigned to one federal program and time was recorded accordingly. Subsequently clients were determined to qualify for a lower income program and timesheets were not retroactively adjusted to reflect the program change. Repeat of a Prior-Year Finding: No Recommendation: The payroll paperwork for each month should be retained and verified to match what is reported to the City. View of Responsible Officials: The Organization?s management agrees with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Treasury; Passed through City of Huntsville; COVID-19 Emergency Rental Assistance Program, Assistance Listing #21,023, for 7/1/2021 through 6/30/2022 Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: The Organization was unable to replicate exact payroll expenses that were reported to the City of Huntsville for the program. This is due to the program being new and the expediated nature of the program?s initiation. No fraud or over reimbursement is suspected related to payroll reporting issues for the program. Context: This is a condition identified per review of the Organization?s compliance with specified requirements using a statistically valid sample. Effect: Without adequate controls in place to ensure payroll is properly reported, the reimbursements requested for the program could be over-stated or under-stated. Cause: Working from one database clients were assigned to one federal program and time was recorded accordingly. Subsequently clients were determined to qualify for a lower income program and timesheets were not retroactively adjusted to reflect the program change. Repeat of a Prior-Year Finding: No Recommendation: The payroll paperwork for each month should be retained and verified to match what is reported to the City. View of Responsible Officials: The Organization?s management agrees with this finding.
Finding: The Emergency Rental Assistance program requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. The Organization was unable to replicate exact payroll expenses that were reported to the City of Huntsville for the program. This is due to the program being new and the expediated nature of the programs initiation. No fraud or over reimbursement is suspected related to payroll reporting issues for this program. Response: Adjustments were made to the payroll process to retain all supporting documentation and to replicate any prior period paperwork.
FAC accepted this audit on March 15, 2018 — management decision was due September 15, 2018.
FAC accepted this audit on January 25, 2017 — management decision was due July 25, 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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