EIN: 636001880
UEI: DNP8UWL2XVS7
Audited by: Rubino & Company, Chartered
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (29 days from today).
What is a management decision? →FAC accepted this audit on June 2, 2026 — management decision was due December 2, 2026.
FAC accepted this audit on February 5, 2025 — management decision was due August 5, 2025.
FAC accepted this audit on March 21, 2024 — management decision was due September 21, 2024.
FAC accepted this audit on February 23, 2023 — management decision was due August 23, 2023.
During the year under audit, there were two contracts that were subject to the Davis- Bacon wage requirements. Both contracts included the requirements in the contract documents. However, the documentation of compliance with those requirements for one of the contracts were not obtained by DHA. Context: Without obtaining and reviewing the wage reports from the contractor, DHA cannot be certain that the contractor is fulfilling it requirement to pay employees in accordance with the requirements of the Davis-Bacon Act. Cause: DHA did not monitor the contractor properly. Effect: DHA cannot be assured that the contractor complied with the requirements of the Davis- Bacon Act. Questioned Costs: Undetermined. Auditors? Recommendation: We recommend that DHA obtain and review the missing payroll reports from the contractor, and if necessary, follow-up on any non-compliance. DHA should also establish procedures to ensure that required payroll reports are obtained for all contracts subject to the Davis-Bacon wage requirements. DHA Response: DHA failed to obtain the payroll reports from the said contractor. Moving forward Taura L. Denmon, Executive Director of Mechelle Dowdy, Director of Housing will be responsible for receiving and checking Davis-Bacon wage reporting requirements. Staff Contact: Taura L. Denmon, Executive Director Target Completion date: October 31, 2022
Show full finding ▾Hide full finding ▴Finding 2022-001 Public and Indian Housing ? Special Tests and Provisions ? Wage Rate Requirements Significant Deficiency in Internal Controls Federal Program: Assistance Listing No. 14.850 Public and Indian Housing Criteria: The Public and Indian Housing program requires that if funds are used for construction activities, contractors used by the Housing Authority of the City of Decatur (DHA) are required to pay employees wages that are at a minimum equal to the Davis-Bacon wages established by the federal government. Condition: During the year under audit, there were two contracts that were subject to the Davis- Bacon wage requirements. Both contracts included the requirements in the contract documents. However, the documentation of compliance with those requirements for one of the contracts were not obtained by DHA. Context: Without obtaining and reviewing the wage reports from the contractor, DHA cannot be certain that the contractor is fulfilling it requirement to pay employees in accordance with the requirements of the Davis-Bacon Act. Cause: DHA did not monitor the contractor properly. Effect: DHA cannot be assured that the contractor complied with the requirements of the Davis- Bacon Act. Questioned Costs: Undetermined. Auditors? Recommendation: We recommend that DHA obtain and review the missing payroll reports from the contractor, and if necessary, follow-up on any non-compliance. DHA should also establish procedures to ensure that required payroll reports are obtained for all contracts subject to the Davis-Bacon wage requirements. DHA Response: DHA failed to obtain the payroll reports from the said contractor. Moving forward Taura L. Denmon, Executive Director of Mechelle Dowdy, Director of Housing will be responsible for receiving and checking Davis-Bacon wage reporting requirements. Staff Contact: Taura L. Denmon, Executive Director Target Completion date: October 31, 2022
February 10, 2023 Rubino & Company 6903 Rockledge Drive, Suite 1200 Bethesda, MD 20817-1818 Re: Corrective Action Plan to Finding 2022-001 Housing Authority of the City Decatur received the draft audit report for Fiscal Year Ended June 30, 2022. As per your request, this is the Corrective Action Plan for the finding in Section III ? Federal Award Findings and Questioned Costs. Finding 2022-001 Public and Indian Housing ? Special Test and Provisions ? Wage Rate Requirements Significant Deficiency in Internal Controls Cause: The Authority failed to obtain payroll reports for one of the contracts that required Davis-Bacon wage requirements. Auditor?s Recommendation: We recommend that DHA obtain and review the missing payroll reports from the contractor, and if necessary, follow up on any non-compliance. DHA should also establish procedures to ensure that required payroll reports are obtained for all contracts subject to Davis-Bacon wage requirements. DHA Corrective Action Plan: DHA failed to obtain payroll reports from said contractor. Moving forward Taura L. Denmon, Executive Director or Mechelle Dowdy, Director of Housing will be responsible for receiving and checking Davis-Bacon wage reporting requirements. Staff Contact: Taura L. Denmon, Executive Director Target Completion Date: October 31, 2022 Sincerely, Taura L. Denmon Executive Director
FAC accepted this audit on March 14, 2022 — management decision was due September 14, 2022.
Our review of forty (40) Housing Choice Voucher Program files revealed the following deficiencies: ? There were 5 files where the income after exclusions was incorrect, resulting in an incorrect calculation of the housing assistance payment. Context: As part of the tenant re-certification process, DHA must correctly compute tenant rents and also maintain proper supporting documentation in the participant?s file. Cause: While performing annual re-certifications, errors in calculating tenant income were made. Effect: Tenant housing assistance payments were incorrectly computed. Questioned Costs: Undetermined. Auditors? Recommendation: We recommend that the agency review a quality control sampling of files at re-certification to ensure that income calculations are correct. DHA Response: The income calculations for the files with errors have been corrected. DHA staff attended NAHRO?s rent calculation training in November 2021. Additionally, DHA will continue to conduct a quality control sampling from each case worker?s monthly certifications. Staff Contact: HCV Coordinator when position filled, or Mechelle Dowdy, Director of Housing. Target Completion date: June 30, 2022.
Show full finding ▾Hide full finding ▴Finding 2021-001 Housing Choice Voucher Tenant File Deficiencies- Eligibility Significant Deficiency in Internal Controls (Repeat Finding) Federal Program: Federal Assistance Listing No. 14.871 Section 8 Housing Choice Vouchers Criteria: The Housing Authority of the City of Decatur (DHA) should perform annual recertifications of all program participants to ensure that tenant files are maintained in compliance with all underlying HUD standards and requirements. This shall include documentation that a review of the rent being charged for the unit to determine that the rental rate is reasonable. Condition: Our review of forty (40) Housing Choice Voucher Program files revealed the following deficiencies: ? There were 5 files where the income after exclusions was incorrect, resulting in an incorrect calculation of the housing assistance payment. Context: As part of the tenant re-certification process, DHA must correctly compute tenant rents and also maintain proper supporting documentation in the participant?s file. Cause: While performing annual re-certifications, errors in calculating tenant income were made. Effect: Tenant housing assistance payments were incorrectly computed. Questioned Costs: Undetermined. Auditors? Recommendation: We recommend that the agency review a quality control sampling of files at re-certification to ensure that income calculations are correct. DHA Response: The income calculations for the files with errors have been corrected. DHA staff attended NAHRO?s rent calculation training in November 2021. Additionally, DHA will continue to conduct a quality control sampling from each case worker?s monthly certifications. Staff Contact: HCV Coordinator when position filled, or Mechelle Dowdy, Director of Housing. Target Completion date: June 30, 2022.
February 9, 2022 Rubino & Company 6903 Rockledge Drive, Suite 1200 Bethesada, MD 20817-1818 Re: Corrective Action Plan to Finding Housing Authority of the City Decatur received the draft audit report for Fiscal Year Ended June 30, 2021. As per your request, this is the Corrective Action Plan for the finding in Section III ? Federal Award Findings and Questioned Costs. Finding 2021-001 Housing Choice Voucher Tenant File Deficiencies ? Eligibility Significant Deficiency in Internal Controls Cause: While performing annual re-certifications, errors in calculating tenant income were made. Auditor?s Recommendation: We recommend that the agency review a quality control sampling of files at recertification to ensure that income calculations are correct. DHA Corrective Action Plan: DHA would like to note that the income calculation for the 5 files have been corrected. DHA staff attended NAHRO?s rent calculation in November 2021. DHA's Housing Choice Voucher Coordinator or Mechelle Dowdy, Director of Housing will continue conducting a quality control sampling from each case workers monthly certifications. Sincerely, Taura L. Denmon Executive Director
2020-001
FAC accepted this audit on June 3, 2021 — management decision was due December 3, 2021.
Our review of sixty (60) Housing Choice Voucher Program files revealed the following deficiencies: ? There were 3 files where the income after exclusions was incorrect due to either improperly excluding income or using the prior certifications income which was more then the income that was provided for that time period. ? There were 3 files that the HUD-52646 voucher form of Housing Choice Voucher Program was not included in the file due to it being purged. Context: As part of the tenant re-certification process, DHA must correctly compute tenant rents and also maintain proper supporting documentation in the participant?s file. Cause: The Authority in conjunction with recent streamlining rule changes and attempting to comply with security requirements regarding protection of tenant data gathered as part of the Earned Income Verification process purged resident files to remove data that was in excess of 5 years old and as a result, the HUD form 52646 was not retained in the resident?s file. Effect: Failure to maintain adequate documentation in resident?s files leads to instances of noncompliance. Questioned Costs: There are no questioned costs related to this finding. Auditors? Recommendation: We recommend that the agency review a quality control sampling of files at recertification to ensure that income calculations are correct and that all files are complete and in compliance with all HUD requirements. DHA Response: DHA will conduct a quality control sampling from each case workers monthly certifications. Any issues found will be address with the appropriate staff. Staff Contact: Arleen Hall, HCV Coordinator Target Completion date: June 30, 2021.
Show full finding ▾Hide full finding ▴Finding 2020-001 Housing Choice Voucher Tenant File Deficiencies- Eligibility Significant Deficiency in Internal Controls Federal Program: CFDA 14.871 Housing Choice Voucher Program Criteria: The Housing Authority of the City of Decatur (DHA) should perform annual re- certifications of all program participants to ensure that tenant files are maintained in compliance with all underlying HUD standards and requirements. This shall include documentation that a review of the rent being charged for the unit to determine that the rental rate is reasonable. Condition: Our review of sixty (60) Housing Choice Voucher Program files revealed the following deficiencies: ? There were 3 files where the income after exclusions was incorrect due to either improperly excluding income or using the prior certifications income which was more then the income that was provided for that time period. ? There were 3 files that the HUD-52646 voucher form of Housing Choice Voucher Program was not included in the file due to it being purged. Context: As part of the tenant re-certification process, DHA must correctly compute tenant rents and also maintain proper supporting documentation in the participant?s file. Cause: The Authority in conjunction with recent streamlining rule changes and attempting to comply with security requirements regarding protection of tenant data gathered as part of the Earned Income Verification process purged resident files to remove data that was in excess of 5 years old and as a result, the HUD form 52646 was not retained in the resident?s file. Effect: Failure to maintain adequate documentation in resident?s files leads to instances of noncompliance. Questioned Costs: There are no questioned costs related to this finding. Auditors? Recommendation: We recommend that the agency review a quality control sampling of files at recertification to ensure that income calculations are correct and that all files are complete and in compliance with all HUD requirements. DHA Response: DHA will conduct a quality control sampling from each case workers monthly certifications. Any issues found will be address with the appropriate staff. Staff Contact: Arleen Hall, HCV Coordinator Target Completion date: June 30, 2021.
May 6, 2021 Rubino & Company 6903 Rockledge Drive, Suite 1200 Bethesda, MD 20817-1818 Re: Corrective Action Plan to Finding Housing Authority of the City Decatur received the draft audit report for Fiscal Year Ended June 30, 2020. As per your request, this is the Corrective Action Plan for the finding in Section III- Federal Award Findings and Questioned Costs: Finding 2020-001 Housing Choice Voucher Tenant File Deficiencies - Eligibility CFDA 14.871 Significant Deficiency in Internal Controls Cause: The Authority in conjunction with recent streamlining rule changes and attempting to comply with security requirements regarding protection of tenant data gathered as part of the Earn Income Verification process purges resident files to removed data that was in excess of 5 years old and as a result, the HUD form 52646 was not retained in the resident's file. Auditor's Recommendation: We recommend that the agency review a quality control sampling of files at recertification to ensure that income calculations are correct and that all files are complete and in compliance with all HUD requirements. DHA Corrective Action Plan: DHA would like to note that all findings were addressed and corrected prior to the audit exit meeting. After the audit exit meeting, Arleen Hall, HCV Coordinator, instructed staff on the importance of maintaining HUD form 52646 when the participant's file is purged. DHA will conduct a quality control sampling from each case workers monthly certifications in addition to the SEMAP sampling.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
FAC accepted this audit on February 13, 2019 — management decision was due August 13, 2019.
FAC accepted this audit on March 6, 2018 — management decision was due September 6, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on February 15, 2017 — management decision was due August 15, 2017.
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