EIN: 636000394
UEI: J6KNJHGWBEL5
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 2025. 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 30, 2025 (241 days ago).
What is a management decision? →Out of an approximate population of 600 of tenants, a total of 44 files were selected for testing and the following deficiencies were noted: • Seven file utilized incorrect payments standards, • Three files were missing EIV form with the annual recertifications, • Two files had incorrect income calculation, • Two file used incorrect utility allowances, and • One file had a missing 214 declaration document and identification for a member of the household. Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files. Context: The auditor randomly selected 44 tenant files out of the population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing and operational challenges and did not have the available staff to follow the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to verify eligibility and calculate accurate housing assistance payments. Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: Unknown. Auditor Recommendations: The Authority should evaluate and change their established procedures and controls in place to ensure full compliance in regards to eligibility of recertifications and should provide staff training on these procedures. The Authority needs to correct the deficiencies noted in the sample and consider the impact to the rest of the population of tenant files that were not selected as part of the sample. Management Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: Out of an approximate population of 600 of tenants, a total of 44 files were selected for testing and the following deficiencies were noted: • Seven file utilized incorrect payments standards, • Three files were missing EIV form with the annual recertifications, • Two files had incorrect income calculation, • Two file used incorrect utility allowances, and • One file had a missing 214 declaration document and identification for a member of the household. Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files. Context: The auditor randomly selected 44 tenant files out of the population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing and operational challenges and did not have the available staff to follow the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to verify eligibility and calculate accurate housing assistance payments. Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: Unknown. Auditor Recommendations: The Authority should evaluate and change their established procedures and controls in place to ensure full compliance in regards to eligibility of recertifications and should provide staff training on these procedures. The Authority needs to correct the deficiencies noted in the sample and consider the impact to the rest of the population of tenant files that were not selected as part of the sample. Management Response: See Corrective Action Plan.
Condition: Out of an approximate population of 600 of tenants, a total of 44 files were selected for testing and the following deficiencies were noted: • Seven file utilized incorrect payments standards, • Three files were missing EIV form with the annual recertifications, • One file had incorrect income calculation, • Two file used incorrect utility allowances, and • One file had a missing 214 declaration document and identification for a member of the household. Auditor Recommendations: The Authority should evaluate and change their established procedures and controls in place to ensure full compliance in regards to eligibility of recertifications and should provide staff training on these procedures. The Authority needs to correct the deficiencies noted in the sample and consider the impact to the rest of the population of tenant files that were not selected as part of the sample. Action Taken: Upon internal discovery of these issues, the staff member responsible for the majority of errors was separated from the Authority. The Housing Choice Voucher (HCV) department implemented the following corrective actions: 1. File Corrections: Errors identified during the audit were reviewed and corrected promptly by HCV management. Additional file reviews were conducted to ensure no systemic issues remained. 2. Staff Training: All HCV staff received refresher training in May 2024 on: o Correct application of payment standards based on bedroom size and zip code o EIV usage and report printing requirements o Utility allowance schedules o 214 documentation requirements and proper ID verification 3. Procedural Improvements: A standardized compliance checklist was implemented and must be completed and attached to each annual reexam file. 4. Dual Review Process: Supervisory staff now perform secondary reviews of all annual recertifications prior to final approval in the system. Responsible Party: Monica Wynn, Director of Housing Choice Voucher Program Timeline for Completion: Initial corrective actions completed as of June 2025; ongoing quarterly quality control reviews scheduled to begin July 2025.
During our audit of the Authority’s SEMAP submission and discussion with the Authority staff, we noted that the Authority did not have proper sample size selection for Indicator 5 HQS Quality Control. Criteria: 24 CFR 985.2 and 985.3 outlines sampling and testing methodologies for each indicator to allow the Authority to select the correct sample size from the correct universe and to correctly test and report the sample. Context: We obtained the Authority’s SEMAP submission and available supporting documentation. As a part of the testing process we attempted to review the Authority’s sampling and testing methodology for the SEMAP indicators. The Authority used an incorrect basis for sampling calculation which resulted in less samples tested than was required. Cause: The Authority has methodology documentation utilizing the incorrect universe for sample size selection. Effect: The Authority is unable to support the selection methodology or testing conclusion performed as part of the annual SEMAP submission for indicator 5. Auditor’s Recommendations: The Authority should prepare and review methodology to clearly outline the sampling and testing performed as a part of the SEMAP submission is in line with 24 CFR 985.2. Management Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: During our audit of the Authority’s SEMAP submission and discussion with the Authority staff, we noted that the Authority did not have proper sample size selection for Indicator 5 HQS Quality Control. Criteria: 24 CFR 985.2 and 985.3 outlines sampling and testing methodologies for each indicator to allow the Authority to select the correct sample size from the correct universe and to correctly test and report the sample. Context: We obtained the Authority’s SEMAP submission and available supporting documentation. As a part of the testing process we attempted to review the Authority’s sampling and testing methodology for the SEMAP indicators. The Authority used an incorrect basis for sampling calculation which resulted in less samples tested than was required. Cause: The Authority has methodology documentation utilizing the incorrect universe for sample size selection. Effect: The Authority is unable to support the selection methodology or testing conclusion performed as part of the annual SEMAP submission for indicator 5. Auditor’s Recommendations: The Authority should prepare and review methodology to clearly outline the sampling and testing performed as a part of the SEMAP submission is in line with 24 CFR 985.2. Management Response: See Corrective Action Plan.
Condition: During our audit of the Authority’s SEMAP submission and discussion with the Authority staff, we noted that the Authority did not have proper sample size selection for Indicator 5 HQS Quality Control. Auditor’s Recommendations: The Authority should prepare and review methodology to clearly outline the sampling and testing performed as a part of the SEMAP submission is in line with 24 CFR 985.2. Action Taken: The Housing Inspection Coordinator, under the direction of the Director of HCV, has established and implemented a new calculation tool to determine the required SEMAP HQS QC sample size based on prior-year HAP contracts. The following measures were taken: 1. A SEMAP indicator tracking spreadsheet has been created and reviewed quarterly. 2. The HQS QC inspection calendar now includes advance alerts and monitoring to ensure all inspections are scheduled and completed timely. 3. Staff responsible for SEMAP submission have been retrained on 24 CFR 985.2 requirements. Responsible Party: Monica Wynn, Director of Housing Choice Voucher Program Timeline for Completion: Procedures implemented in June 2025; methodology will be applied to all SEMAP submissions starting with the FY2025 review cycle and monitored quarterly moving forward.
FAC accepted this audit on June 28, 2023 — management decision was due December 28, 2023.
During our audit of the Authority?s SEMAP submission and discussion with the Authority staff, we noted that the Authority did not have proper documentation to support the selections made for the Authority?s annual SEMAP submission. Context: We obtained the Authority?s SEMAP submission and available support documentation. As a part of the testing process we attempted to review the Authority?s sampling and testing methodology for the SEMAP indicators. We were unable to determine that the correct sampling was performed and that the correct testing conclusion were selected with the available documentation. Criteria: 24 CFR 985.2 and 985.3 outlines sampling and testing methodologies for each indicator to allow the Authority to select the correct sample size from the correct universe and to correctly test and report the sample. Cause: The Authority is building the annual SEMAP submission into its procedures again after years of waivers not requiring the SEMAP submission due to COVID. Effect: The Authority is unable to support any selection methodology or testing conclusion performed as part of the annual SEMAP submission. Auditor?s Recommendations: The Authority should prepare and keep documentation to clearly outline the testing performed as a part of the SEMAP submission and the conclusion of each testing items.
Show full finding ▾Hide full finding ▴2022-002 Special Tests and Provisions - SEMAP Housing Voucher Cluster Other matter required to be reported in accordance 2 CFR 200.516(a) Condition: During our audit of the Authority?s SEMAP submission and discussion with the Authority staff, we noted that the Authority did not have proper documentation to support the selections made for the Authority?s annual SEMAP submission. Context: We obtained the Authority?s SEMAP submission and available support documentation. As a part of the testing process we attempted to review the Authority?s sampling and testing methodology for the SEMAP indicators. We were unable to determine that the correct sampling was performed and that the correct testing conclusion were selected with the available documentation. Criteria: 24 CFR 985.2 and 985.3 outlines sampling and testing methodologies for each indicator to allow the Authority to select the correct sample size from the correct universe and to correctly test and report the sample. Cause: The Authority is building the annual SEMAP submission into its procedures again after years of waivers not requiring the SEMAP submission due to COVID. Effect: The Authority is unable to support any selection methodology or testing conclusion performed as part of the annual SEMAP submission. Auditor?s Recommendations: The Authority should prepare and keep documentation to clearly outline the testing performed as a part of the SEMAP submission and the conclusion of each testing items.
2022-002 Special Tests and Provisions - SEMAP Housing Voucher Cluster Other matter required to be reported in accordance 2 CFR 200.516(a) Condition: During our audit of the Authority?s SEMAP submission and discussion with the Authority staff, we noted that the Authority did not have proper documentation to support the selections made for the Authority?s annual SEMAP submission. Auditor?s Recommendations: The Authority should prepare and keep documentation to clearly outline the testing performed as a part of the SEMAP submission and the conclusion of each testing items. Action Taken: Effective July 3 the Authority has required the HCV manager to take steps to ensure the documentation is maintained that clearly outlines the testing performed as part of the SEMAP submission.
FAC accepted this audit on June 27, 2022 — management decision was due December 27, 2022.
Finding 2021-002 ? Incomplete Financial Reporting (Material Non-Compliance, Material Weakness) Section 8 Housing Choice Voucher Program ? Assistance Listing No. 14.871, Grant period ? fiscal year ended September 30, 2021 Criteria Adequate internal controls over financial reporting includes a process to ensure that all routine and non-routine transactions and balances are included in periodic and annual financial reports and financial statements. Condition and Perspective During audit fieldwork, Authority management disclosed a bank account to the current auditors which wasn?t previously included in Authority?s fiscal year-end 2020 Financial Data Schedule, its 2020 financial statements, its 2021 Unaudited Financial Data Schedule or in periodic financial reports reported to the Board of Commissioners. The account balance consisted of $307,619 of deposits transferred from another account of the Authority?s from October of 2019 through June of 2020. The account had a balance of $307,619 as of September 30, 2020. The $307,619 of deposits transferred into this account were charged to housing assistance payments expense on the 2020 Financial Data Schedule and 2020 financial statements. Authority management has not determined whether these funds will be required to be reimbursed to HUD, or retained by the Authority for future housing assistance payments. Cause Inadequate internal controls over the financial reporting process. Effect Materially incomplete periodic and annual financial reports and financial statements. Questioned Costs ? N/A Recommendation We recommend that the Authority implement and execute a process to ensure that all routine and non-routine transactions and balances are included in periodic and annual financial reports and financial statements. Additionally, we recommend that Authority management contact HUD in order to determine whether these funds will be required to be reimbursed to HUD, or retained by the Authority for future housing assistance payments. Management?s Response The Authority will implement and execute a process to ensure that all routine and non-routine transactions and balances are included in periodic and annual financial reports and financial statements. Authority management will contact HUD in order to determine whether these funds will be required to be reimbursed to HUD, or retained by the Authority for future housing assistance payments. Dr. Jason Whitehead, Executive Director, has assumed the responsibility of implementing and executing these corrective actions, and expects the deficiencies which led to this Finding to be resolved by September 30, 2022.
Show full finding ▾Hide full finding ▴Finding 2021-002 ? Incomplete Financial Reporting (Material Non-Compliance, Material Weakness) Section 8 Housing Choice Voucher Program ? Assistance Listing No. 14.871, Grant period ? fiscal year ended September 30, 2021 Criteria Adequate internal controls over financial reporting includes a process to ensure that all routine and non-routine transactions and balances are included in periodic and annual financial reports and financial statements. Condition and Perspective During audit fieldwork, Authority management disclosed a bank account to the current auditors which wasn?t previously included in Authority?s fiscal year-end 2020 Financial Data Schedule, its 2020 financial statements, its 2021 Unaudited Financial Data Schedule or in periodic financial reports reported to the Board of Commissioners. The account balance consisted of $307,619 of deposits transferred from another account of the Authority?s from October of 2019 through June of 2020. The account had a balance of $307,619 as of September 30, 2020. The $307,619 of deposits transferred into this account were charged to housing assistance payments expense on the 2020 Financial Data Schedule and 2020 financial statements. Authority management has not determined whether these funds will be required to be reimbursed to HUD, or retained by the Authority for future housing assistance payments. Cause Inadequate internal controls over the financial reporting process. Effect Materially incomplete periodic and annual financial reports and financial statements. Questioned Costs ? N/A Recommendation We recommend that the Authority implement and execute a process to ensure that all routine and non-routine transactions and balances are included in periodic and annual financial reports and financial statements. Additionally, we recommend that Authority management contact HUD in order to determine whether these funds will be required to be reimbursed to HUD, or retained by the Authority for future housing assistance payments. Management?s Response The Authority will implement and execute a process to ensure that all routine and non-routine transactions and balances are included in periodic and annual financial reports and financial statements. Authority management will contact HUD in order to determine whether these funds will be required to be reimbursed to HUD, or retained by the Authority for future housing assistance payments. Dr. Jason Whitehead, Executive Director, has assumed the responsibility of implementing and executing these corrective actions, and expects the deficiencies which led to this Finding to be resolved by September 30, 2022.
The Authority will implement and execute a process to ensure that all routine and non-routine transactions and balances are included in periodic and annual financial reports and financial statements. Authority management will contact HUD in order to determine whether these funds will be required to be reimbursed to HUD, or retained by the Authority for future housing assistance payments. Dr. Jason Whitehead, Executive Director, has assumed the responsibility of implementing and executing these corrective actions, and expects the deficiencies which led to this Finding to be resolved by September 30, 2022.
Current Year Findings and Questioned Costs - Continued: Finding 2021-003 ? Insufficient Collateralization of Deposits (Material Weakness applicable to major program, Material Non-Compliance applicable to major program, Other Matter applicable to non-major Program) Public Housing Program ? Assistance Listing No. 14.850a, Section 8 Housing Choice Voucher Program ? Assistance Listing No. 14.871, Grant period ? fiscal year ended September 30, 2021 Criteria HUD PIH Notice 96-33 requires PHA?s to continuously and fully secure all bank deposits which exceed federally-insured balances. Condition and Perspective As of September 30, 2021, $3,021,643 of the Authority?s federally-funded deposits held with banks were under-collateralized. Cause Failure to regularly monitor security over bank deposits. Questioned Costs ? None Effect Non-compliance with HUD PIH Notice 96-33. Questioned Costs ? N/A Recommendation We recommend that the Authority monitor security over bank deposits regularly. Management?s Response The Authority will monitor security over bank deposits regularly. The Authority?s Executive Director, Dr. Jason Whitehead, has assumed the responsibility of executing this corrective action as of August 1, 2022.
Show full finding ▾Hide full finding ▴Current Year Findings and Questioned Costs - Continued: Finding 2021-003 ? Insufficient Collateralization of Deposits (Material Weakness applicable to major program, Material Non-Compliance applicable to major program, Other Matter applicable to non-major Program) Public Housing Program ? Assistance Listing No. 14.850a, Section 8 Housing Choice Voucher Program ? Assistance Listing No. 14.871, Grant period ? fiscal year ended September 30, 2021 Criteria HUD PIH Notice 96-33 requires PHA?s to continuously and fully secure all bank deposits which exceed federally-insured balances. Condition and Perspective As of September 30, 2021, $3,021,643 of the Authority?s federally-funded deposits held with banks were under-collateralized. Cause Failure to regularly monitor security over bank deposits. Questioned Costs ? None Effect Non-compliance with HUD PIH Notice 96-33. Questioned Costs ? N/A Recommendation We recommend that the Authority monitor security over bank deposits regularly. Management?s Response The Authority will monitor security over bank deposits regularly. The Authority?s Executive Director, Dr. Jason Whitehead, has assumed the responsibility of executing this corrective action as of August 1, 2022.
The Authority will monitor security over bank deposits regularly. The Authority?s Executive Director, Dr. Jason Whitehead, has assumed the responsibility of executing this corrective action as of August 1, 2022.
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