EIN: 640473636
UEI: D4DAX6HNTEJ9
Audited by: John Russell and Associates Inc.
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 August 12, 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 February 12, 2027 (167 days from today).
What is a management decision? →PART B: FINDINGS – FINANCIAL STATEMENTS AUDIT 2025-001 – Internal Controls Compliance Requirement: Internal Controls Condition and Criteria: Housing Authorities are required to have a sound internal control system in place to authorize transactions. During the current fiscal year audit, it was noted that the Housing Authority could not provide written proof of invoice authorizations by a Housing Authority Official. It should be noted that the Housing Authority did review the invoices and verified that the work was done. It was also noted that the Housing Authority implemented this procedure before the end of fieldwork. Type of Finding: Significant Deficiency Cause: The internal control structure was not adequate to prevent these deficiencies. Effect: There was no written proof of authorization of invoices. Questioned Costs: None known. Auditors’ Recommendation: We recommend that the Housing Authority strengthen its internal controls to ensure that invoices have written authorizations. Corrective Action Plan: See attached response from Executive Director on page 39. PART C: FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2025-001 – Internal Controls This finding is not restated - See Part B. for further information.
Show full finding ▾Hide full finding ▴PART B: FINDINGS – FINANCIAL STATEMENTS AUDIT 2025-001 – Internal Controls Compliance Requirement: Internal Controls Condition and Criteria: Housing Authorities are required to have a sound internal control system in place to authorize transactions. During the current fiscal year audit, it was noted that the Housing Authority could not provide written proof of invoice authorizations by a Housing Authority Official. It should be noted that the Housing Authority did review the invoices and verified that the work was done. It was also noted that the Housing Authority implemented this procedure before the end of fieldwork. Type of Finding: Significant Deficiency Cause: The internal control structure was not adequate to prevent these deficiencies. Effect: There was no written proof of authorization of invoices. Questioned Costs: None known. Auditors’ Recommendation: We recommend that the Housing Authority strengthen its internal controls to ensure that invoices have written authorizations. Corrective Action Plan: See attached response from Executive Director on page 39. PART C: FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2025-001 – Internal Controls This finding is not restated - See Part B. for further information.
The issue was corrected before the audit concluded. A written invoice authorization proess is in place, and all invoices now require written approval before processing.
FAC accepted this audit on September 26, 2025 — management decision was due March 26, 2026.
FAC accepted this audit on August 29, 2024 — management decision was due March 1, 2025.
FAC accepted this audit on September 20, 2022 — management decision was due March 20, 2023.
FAC accepted this audit on December 28, 2021 — management decision was due June 28, 2022.
FAC accepted this audit on September 23, 2019 — management decision was due March 23, 2020.
FAC accepted this audit on September 17, 2018 — management decision was due March 17, 2019.
FAC accepted this audit on September 25, 2017 — management decision was due March 25, 2018.
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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