EIN: 636000392
UEI: LZM5PD52JKV3
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 27, 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 June 27, 2024 (787 days ago).
What is a management decision? →Exceptions were noted in 1 out of 40 tenant files tested. Annual income was not calculated utilizing all underlying supporting documentation maintained in the file. Questioned costs: Unable to determine. Context: 40 tenant files were selected from a population of over 250. Cause: Income was inadvertently excluded from the calculation. The Authority’s internal control did not identify the error. Effect: The Authority is not in compliance with eligibility compliance requirements. The tenant’s portion of rent may not be calculated correctly. Repeat Finding: No Recommendation: We recommend that the Authority reviews its internal controls over review of annual income calculations to ensure compliance with eligibility requirements. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Public and Indian Housing Assistance Listing Number: 14.850 Award Period: April 1, 2022 – March 31, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: As a condition of admission or continued occupancy, tenant and other family members must provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 960.259). For both family income examinations and reexaminations, the PHA must obtain and document in the family file third party verification of (a) reported family annual income, (b) the value of assets, (c) expenses related to deductions from annual income, and (d) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 960.259). Condition: Exceptions were noted in 1 out of 40 tenant files tested. Annual income was not calculated utilizing all underlying supporting documentation maintained in the file. Questioned costs: Unable to determine. Context: 40 tenant files were selected from a population of over 250. Cause: Income was inadvertently excluded from the calculation. The Authority’s internal control did not identify the error. Effect: The Authority is not in compliance with eligibility compliance requirements. The tenant’s portion of rent may not be calculated correctly. Repeat Finding: No Recommendation: We recommend that the Authority reviews its internal controls over review of annual income calculations to ensure compliance with eligibility requirements. Views of responsible officials: There is no disagreement with the audit finding.
Recommendation: We recommend that the Authority reviews its internal controls over review of annual income calculations to ensure compliance with eligibility requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Huntsville Housing Authority (HHA) is restructuring the Public Housing Department to add additional management positions and implement comprehensive standards and operating procedures. These procedures will include clearly defined eligibility processes and enhance quality control measures. Management will conduct oversight of key functions, data entry, and maintain a consistent review of regulatory compliance. Management will complete more targeted and a higher number of quality control audits. Additionally, HHA will increase staff training on key public housing operation functions. HHA is committed to ensure that all employees have proper training in all components of the Public Housing program. Name(s) of the contact person(s) responsible for corrective action: Turkessa Coleman Lacey, Deputy Executive Director Planned completion date for corrective action plan: As of December 15, 2023 the correction action plan is complete and on-going.
FAC accepted this audit on November 20, 2022 — management decision was due May 20, 2023.
In a population of over 250 tenant files, exceptions were noted in 5 out of 40 files tested. ? In 2 out of 40 files, the Authority was not able to support the dependent allowance included as a deduction from annual income. ? In 3 out of 40 files, the Authority was not able to support the reported family annual income. Questioned costs: Unable to determine. Context: 40 tenant files were selected from a population of over 250. The sample was statistically valid. Cause: The Authority did not maintain income or expense related file documentation in the tenant's file. Effect: The Authority is not in compliance with federal regulations regarding eligibility. The Housing Assistance Payment (HAP) calculation may be inaccurate resulting in an underpayment or overpayment of HAP. Repeat Finding: No Recommendation: We recommend that the Authority reviews its internal controls over obtaining and maintaining income and expense tenant file documentation to ensure compliance with eligibility requirements. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Award Period: April 1, 2021 ? March 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: For both family income examinations and reexaminations, the PHA must obtain and document in the family file third party verification of (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 982.516). Condition: In a population of over 250 tenant files, exceptions were noted in 5 out of 40 files tested. ? In 2 out of 40 files, the Authority was not able to support the dependent allowance included as a deduction from annual income. ? In 3 out of 40 files, the Authority was not able to support the reported family annual income. Questioned costs: Unable to determine. Context: 40 tenant files were selected from a population of over 250. The sample was statistically valid. Cause: The Authority did not maintain income or expense related file documentation in the tenant's file. Effect: The Authority is not in compliance with federal regulations regarding eligibility. The Housing Assistance Payment (HAP) calculation may be inaccurate resulting in an underpayment or overpayment of HAP. Repeat Finding: No Recommendation: We recommend that the Authority reviews its internal controls over obtaining and maintaining income and expense tenant file documentation to ensure compliance with eligibility requirements. Views of responsible officials: There is no disagreement with the audit finding.
Recommendation: We recommend that the Authority reviews its internal controls over obtaining and maintaining income and expense tenant file documentation to ensure compliance with eligibility requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Huntsville Housing Authority (HHA) is restructuring the Assisted Housing Department to add additional management positions, implement comprehensive standard operating procedures, which will include clearly defined eligibility processes and enhanced quality control measures, to include, provisions to appropriately determine dependent allowances. Management will conduct oversight of key functions, data entry, and maintain a consistent review of regulatory compliance. Management will complete more targeted and a higher number of internal quality control audits. Additionally, HHA will increase staff training on income, assets, expenses, deductions and rent calculations. This approach will also include obtaining and maintaining the correct backup and support documentation. HHA will also contract with a Housing Choice Voucher (HCV) consultant to provide additional training to the Assisted Housing management team. HHA is committed to ensuring that all employees have proper training in all components of the HCV program Name(s) of the contact person(s) responsible for corrective action: Turkessa Coleman Lacey, Deputy Executive Director
In a population of over 250 failed HQS inspections, an exception was noted in 1 of the 40 inspections tested. HAP was not properly abated until the unit passed inspection. Questioned costs: Unable to determine. Context: 40 failed HQS inspections were selected from a population of over 250. The sample was statistically valid. Cause: The Authority did not abate HAP for the correct period of time. Effect: The Authority is not in compliance with federal regulations regarding HQS enforcement. HAP was overpaid. Repeat Finding: No Recommendation: We recommend that the Authority reviews its internal controls over HAP abatement to ensure units that do not meet HQS are abated for the required timeframe. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Award Period: April 1, 2021 ? March 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: For units under HAP contract that fail to meet Housing Quality Standards (HQS), the Authority must require the owner to correct the deficiencies within a specified correction period. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract (24 CFR sections 982.158(d) and 982.404). Condition: In a population of over 250 failed HQS inspections, an exception was noted in 1 of the 40 inspections tested. HAP was not properly abated until the unit passed inspection. Questioned costs: Unable to determine. Context: 40 failed HQS inspections were selected from a population of over 250. The sample was statistically valid. Cause: The Authority did not abate HAP for the correct period of time. Effect: The Authority is not in compliance with federal regulations regarding HQS enforcement. HAP was overpaid. Repeat Finding: No Recommendation: We recommend that the Authority reviews its internal controls over HAP abatement to ensure units that do not meet HQS are abated for the required timeframe. Views of responsible officials: There is no disagreement with the audit finding.
Recommendation: We recommend that the Authority reviews its internal controls over HAP abatement to ensure units that do not meet HQS are abated for the required timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Along with the restructuring of the Assisted Housing Department to add additional management positions, implement comprehensive standard operating procedures and training, HHA will ensure that Housing Assistance Payments (HAP) is properly abated on all units under abatement. Abatement quality control measures will be implemented using comprehensive standard operating procedures, which will include clearly defined eligibility processes and enhanced quality control measures. HHA will also contract with an HCV consultant to provide additional training to the HCV management team. HHA is committed to ensuring that all employees have proper training in all components of the HCV program Name(s) of the contact person(s) responsible for corrective action: Turkessa Coleman Lacey, Deputy Executive Director Carmisia Danson Woods, Interim Assisted Housing Director Planned completion date for corrective action plan: Complete and on-going If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Carmisia Danson Woods, Interim Assisted Housing Director at 256-532-5672.
FAC accepted this audit on January 26, 2021 — management decision was due July 26, 2021.
2020 ? 001 Federal Agency: U.S Department of Housing and Urban Development Federal Program Title: Section 8 Housing Choice Vouchers CFDA Number: 14.871 Award Period: April 1, 2019 ? March 31, 2020 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Authority must not make any housing assistance payments for a dwelling unit that fails to meet the Housing Quality Standards (HQS). If the family has caused a breach of the HQS, the Authority must take prompt and vigorous action to enforce the family obligations (24 CFR ? 982.404). Condition/Context: During our review of HQS enforcement of 40 failed inspections, we noted Housing Assistance Payments (HAP) for 1 tenant that had been terminated from the program due to an HQS violation. The sample was statistically valid. Questioned costs: None. Cause: The HAP was not stopped within the accounting system upon the tenant's termination from the program. Effect: Overpayment of HAP to the landlord. Repeat Finding: No. Recommendation: We recommend that management ensures controls are implemented and effectively working in order to ensure that HAP are not processed for terminated HAP contracts. Views of responsible officials: There is no disagreement with the audit finding
Show full finding ▾Hide full finding ▴2020 ? 001 Federal Agency: U.S Department of Housing and Urban Development Federal Program Title: Section 8 Housing Choice Vouchers CFDA Number: 14.871 Award Period: April 1, 2019 ? March 31, 2020 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Authority must not make any housing assistance payments for a dwelling unit that fails to meet the Housing Quality Standards (HQS). If the family has caused a breach of the HQS, the Authority must take prompt and vigorous action to enforce the family obligations (24 CFR ? 982.404). Condition/Context: During our review of HQS enforcement of 40 failed inspections, we noted Housing Assistance Payments (HAP) for 1 tenant that had been terminated from the program due to an HQS violation. The sample was statistically valid. Questioned costs: None. Cause: The HAP was not stopped within the accounting system upon the tenant's termination from the program. Effect: Overpayment of HAP to the landlord. Repeat Finding: No. Recommendation: We recommend that management ensures controls are implemented and effectively working in order to ensure that HAP are not processed for terminated HAP contracts. Views of responsible officials: There is no disagreement with the audit finding
U.S. Department of Housing and Urban Development Huntsville Housing Authority respectfully submits the following corrective action plan for the year ended March 31, 2020. Audit period: April 1, 2019 ? March 31, 2020 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2020-001 Section 8 Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: The auditors recommend that management ensures controls are implemented and effectively working in order to ensure that HAP are not processed for terminated HAP contracts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Overpaid subsidy to be retrieved from landlord on September 1, 2020. HHA will implement formal written policies and procedures related to terminations (attached). During monthly PIC submission, Paula Bingham will generate an EOP listing and ensure no prior payments were released for retroactive terminations. This report will be documented and maintained on a monthly basis for future reference. Name(s) of the contact person(s) responsible for corrective action: Paula Bingham Planned completion date for corrective action plan: Attached procedures will be implemented immediately, August 12, 2020. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Teresa Wade-Chase at 256-532-5632.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
During our testing, we noted that the Authority did not submit the HUD-60002 timely. Questioned costs: None. Context: During our testing, we noted that the required HUD-60002 for fiscal year 2019 was not submitted. Cause: The Authority did not have a process in place to ensure timely submission of the report. Effect: The Authority is not in compliance with federal regulations regarding reporting. This could result in inaccurate reporting to HUD. Repeat Finding: No. Recommendation: We recommend that the Authority implements an internal control over submitting the required annual reports that ensures compliance. Views of responsible officials: There is no disagreement with the audit finding
Show full finding ▾Hide full finding ▴2019 ? 001 Federal Agency: U.S Department of Housing and Urban Development Federal Program Title: Public and Indian Housing and Public Housing Capital Fund CFDA Number: 14.850 and 14.872 Award Period: April 1, 2018 ? March 31, 2019 Type of Finding: ? Significant Deficiency in Internal Control over Compliance also Reported as Other Noncompliance Criteria or specific requirement: According to 24 CFR sections 135.3 (a)(1) and 135.90, each recipient that administers covered public and Indian housing assistance, regardless of the amount expended, and each recipient that administers covered housing and community development assistance in excess of $200,000 in a program year, must submit HUD-60002 information using the automated Section 3 Performance Evaluation and Registry System (SPEARS) (24 CFR sections 135.3(a)(1) and 135.90). The report is due within sixty (60) days of fiscal year end. Condition: During our testing, we noted that the Authority did not submit the HUD-60002 timely. Questioned costs: None. Context: During our testing, we noted that the required HUD-60002 for fiscal year 2019 was not submitted. Cause: The Authority did not have a process in place to ensure timely submission of the report. Effect: The Authority is not in compliance with federal regulations regarding reporting. This could result in inaccurate reporting to HUD. Repeat Finding: No. Recommendation: We recommend that the Authority implements an internal control over submitting the required annual reports that ensures compliance. Views of responsible officials: There is no disagreement with the audit finding
U.S. Department of Housing and Urban Development Huntsville Housing Authority respectfully submits the following corrective action plan for the year ended March 31, 2019. Audit period: April 1, 2018 ? March 31, 2019 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2019-001 Public and Indian Housing and Public Housing Capital Fund ? CFDA No. 14.850 and CFDA No. 14.872 Recommendation: The auditor?s recommend that the Authority implements an internal control over submitting the required annual reports that ensures compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Huntsville Housing Authority has implemented a process to submit the HUD-60002 report at the time of the unaudited REAC submission in May in order to meet regulatory deadline. The timely submission will be reviewed by Teresa Wade-Chase, Director of Finance/CFO. Name(s) of the contact person(s) responsible for corrective action: Teresa Wade-Chase Planned completion date for corrective action plan: Implemented immediately for May 2020
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