EIN: 636002303
UEI: J71SMHUJL663
Audited by: Cork, Hill & Company, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 8, 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 June 8, 2026 (88 days ago).
What is a management decision? →HQS inspections were tested for compliance in the current year. Of the 6 failed HQS inspections selected for review, 2 units were not re-inspected with the 30-day requirement and HAP payments were not properly abated. HQS inspections were not performed at an additional 2 units. Cause: Lack of controls over compliance with HUD regulations and turnover of staff. Effect: Non-compliance with HUD regulations. Questioned Costs: Not identified. Recommendation: We recommend that the Housing Authority should continue to strengthen its internal controls in relation to the HQS inspection and re-inspection process to ensure that they are completed within the required timeframe to meet the HUD compliance requirements. Management's Response: The Housing Authority is working on improved procedures for annual inspections and failed inspections to ensure that annual inspections are performed and re-inspections are performed within the 30-day requirement. The Housing Authority has hired new staff for its Housing Choice Voucher Program and is planning on additional training for employees to make sure they are qualified to meet the HQS re-inspection requirements. Dannie Walker, Executive Director, has assumed the responsibility of ensuring that the inspections will be performed within the timeframe to meet the HUD compliance requirements and expects the deficiencies which led to this finding to be resolved by March 31, 2026.
Show full finding ▾Hide full finding ▴Finding 2025-001 - Section 8 HQS Inspection Deficiencies, Significant Deficiency Moving To Work Demonstration Program - ALN No. 14.881; Grant period - year ended March 31, 2025 Criteria: The Code of Federal Regulations and HUD guidelines give the requirements for annual inspections to determine if the units leased to families meet the Housing Quality Standards. Specifically, HUD regulations CFR Parts 982.158 and 982.404 require inspections of units under HAP contract that fail to meet HQS. The PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. Condition: HQS inspections were tested for compliance in the current year. Of the 6 failed HQS inspections selected for review, 2 units were not re-inspected with the 30-day requirement and HAP payments were not properly abated. HQS inspections were not performed at an additional 2 units. Cause: Lack of controls over compliance with HUD regulations and turnover of staff. Effect: Non-compliance with HUD regulations. Questioned Costs: Not identified. Recommendation: We recommend that the Housing Authority should continue to strengthen its internal controls in relation to the HQS inspection and re-inspection process to ensure that they are completed within the required timeframe to meet the HUD compliance requirements. Management's Response: The Housing Authority is working on improved procedures for annual inspections and failed inspections to ensure that annual inspections are performed and re-inspections are performed within the 30-day requirement. The Housing Authority has hired new staff for its Housing Choice Voucher Program and is planning on additional training for employees to make sure they are qualified to meet the HQS re-inspection requirements. Dannie Walker, Executive Director, has assumed the responsibility of ensuring that the inspections will be performed within the timeframe to meet the HUD compliance requirements and expects the deficiencies which led to this finding to be resolved by March 31, 2026.
Corrective Action Plan (CAP) The Housing Authority of the City of Ozark, Alabama (Housing Authority) To the Department of Housing and Urban Development, During the audit of the Housing Authority’s fiscal year ended March 31, 2025 financial statements, it was determined that the Housing Authority did not perform annual HQS inspections for all units or conduct HQS re-inspections during the 30-day period required by HUD. Dannie Walker, Executive Director is responsible for implementing the corrective action plan. CAP developed to resolve audit findings: Finding 2025-001 - Section 8 HQS Inspection Deficiencies We concur with the recommendation and we will establish controls that ensure that annual inspection are performed, re-inspections are performed within the 30-day requirement and that HAP abatements are properly assessed. The Housing Authority is also planning on additional training for employees to make sure they are qualified to meet the HQS re-inspection requirements.
FAC accepted this audit on October 30, 2024 — management decision was due April 30, 2025.
FAC accepted this audit on December 7, 2023 — management decision was due June 7, 2024.
Finding 2023-001 - Tenant Eligibility and Reexaminations (Material Weakness, Material Noncompliance) Moving To Work Demonstration Program – ALN No. 14.881; Grant period – fiscal year ended March 31, 2023 Criteria The Public Housing Occupancy Guidebook and other HUD PIH Notices and Handbooks provide requirements and guidance for which the Moving To Work Demonstration Program is to be administered and operated under with respect to tenant eligibility and reexaminations. Specifically, the Housing Authority must conduct annual reexaminations for all persons and families assisted under the Program. Condition and Perspective During audit fieldwork, forty tenant files that were administered under the Moving To Work Demonstration Program were requested for review for compliance with Program eligibility and reexamination requirements. Housing Authority management was unable to provide two of the requested files, in addition to several other forms, all of which were applicable to Public Housing. The following omissions were noted from the thirty-eight files provided: 1) One file was missing HUD 50058 Reexamination Forms 2) Two files were missing a signed HUD 9886 Authorization for Release of Information Form 3) Three files were missing a third-party verification of income Cause Failure to execute controls over the federal ‘Eligibility’ compliance requirement. Effect Non-compliance with the federal ‘Eligibility’ requirement. Questioned Costs - None noted. Recommendation We recommend that the Housing Authority implement and execute strengthened controls over the federal ‘Eligibility’ compliance requirement to include the performance of annual reexaminations and documentation maintenance. Management’s Response We became aware of these issues before audit fieldwork was performed and have made personnel changes in addition to internal control changes that have strengthened the controls over federal ‘Eligibility’ compliance requirements.
Show full finding ▾Hide full finding ▴Finding 2023-001 - Tenant Eligibility and Reexaminations (Material Weakness, Material Noncompliance) Moving To Work Demonstration Program – ALN No. 14.881; Grant period – fiscal year ended March 31, 2023 Criteria The Public Housing Occupancy Guidebook and other HUD PIH Notices and Handbooks provide requirements and guidance for which the Moving To Work Demonstration Program is to be administered and operated under with respect to tenant eligibility and reexaminations. Specifically, the Housing Authority must conduct annual reexaminations for all persons and families assisted under the Program. Condition and Perspective During audit fieldwork, forty tenant files that were administered under the Moving To Work Demonstration Program were requested for review for compliance with Program eligibility and reexamination requirements. Housing Authority management was unable to provide two of the requested files, in addition to several other forms, all of which were applicable to Public Housing. The following omissions were noted from the thirty-eight files provided: 1) One file was missing HUD 50058 Reexamination Forms 2) Two files were missing a signed HUD 9886 Authorization for Release of Information Form 3) Three files were missing a third-party verification of income Cause Failure to execute controls over the federal ‘Eligibility’ compliance requirement. Effect Non-compliance with the federal ‘Eligibility’ requirement. Questioned Costs - None noted. Recommendation We recommend that the Housing Authority implement and execute strengthened controls over the federal ‘Eligibility’ compliance requirement to include the performance of annual reexaminations and documentation maintenance. Management’s Response We became aware of these issues before audit fieldwork was performed and have made personnel changes in addition to internal control changes that have strengthened the controls over federal ‘Eligibility’ compliance requirements.
Corrective Action Plan (CAP) The Ozark Housing Authority (Housing Authority) To the Department of Housing and Urban Development, During the Fiscal Year 2023 audit, the Housing Authority could not locate two tenant files along with one HUD 50058 Reexamination form, two HUD 9886 Authorization forms and three third party verification documents. The Housing Authority’s Executive Director, Dannie Walker, is responsible for implementing the corrective action plan. CAP developed to resolve audit finding: Finding 2023-001 – Tenant Eligibility and Reexaminations We were aware of the tenant file deficiencies before audit fieldwork began and had begun implementing the recommendation of strengthening internal controls over eligibility requirements in addition to having made personnel changes to the eligibility department. The deficiency that led to this finding will be corrected by March 31, 2024.
FAC accepted this audit on December 7, 2022 — management decision was due June 7, 2023.
FAC accepted this audit on April 11, 2022 — management decision was due October 11, 2022.
FAC accepted this audit on June 27, 2021 — management decision was due December 27, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 16, 2018 — management decision was due June 16, 2019.
FAC accepted this audit on August 30, 2017 — management decision was due March 2, 2018.
FAC accepted this audit on December 4, 2016 — management decision was due June 4, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Browse other Single Audit organizations in Alabama →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
