EIN: 646011637
UEI: JQCUTRXNZ1H4
Audited by: Cork, Hill & Company, LLC
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 25, 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 September 25, 2026 (24 days from today).
What is a management decision? →Efforts to accurately validate Housing Authority-reported Unit Months Leased (UMLs) fields were unsuccessful. In total the QAD reviewer was unable to validate 21,060 in UMLs. HAP expenses were also determined to be overreported by a total of $590,638. Cause: The Housing Authority is currently utilizing an accounting method which includes Lindsey generated reports and the agency’s general ledger. In reviewing this data, the QAD reviewer discovered several coding issues throughout the entire review period in the Housing Authority’s software generated detail reports. As a result, the Housing Authority’s reports were insufficient to establish an audit trail to validate Unit Months Leased reported in VMS and HAP expenses were overreported by 4.60%. In cases where the system generated VMS data cannot be relied upon, QAD will typically rely on the general ledger to validate on a cash basis rather than an accrual basis. However, the general ledger could not be relied upon due to not containing tenant level details to support HAP payments. Effect: The information reported in VMS was not properly supported and could not be totally validated. Failure to report HAP data in the month incurred could adversely impact HCV renewal funding. Questioned Costs: Not identified. Recommendation: We recommend that the Housing Authority should work with its software provider to ensure it is utilizing the VMS reporting options fully and make sure that adequate records are kept. Supporting documentation should be retained for all adjustments and prior-month corrections. Management's Response: The Housing Authority is continuing to work with its software provider to ensure that VMS reporting software is being fully and correctly utilized. The Housing Authority is also developing standard operating procedures to verify that VMS reporting is accurate and properly supported. The Housing Authority is also planning on additional training for HCV employees in VMS reporting guidelines and date input. Ashiya Hawkins, Executive Director, has assumed the responsibility of ensuring that accurate and supported VMS reports will be reported and expects the deficiencies which led to this finding to be resolved by June 30, 2026.
Show full finding ▾Hide full finding ▴Finding 2025-002 - Section 8 VMS Reporting Deficiency (Material Weakness, Material Non-Compliance) Section 8 Housing Choice Voucher Program - ALN No. 14.871; Grant period - year ended June 30, 2025 Criteria: Per Notice PIH 2021-08, the Department uses VMS data for budget formulation, cash management, monitoring, determining renewal funding levels, and funding-related factors under the Section Eight Management Assessment Program (SEMAP). Therefore, it is imperative that Housing Authorities comply with reporting requirements and timelines for reporting through VMS, ensuring that the information submitted is both timely and accurate. The data submitted in VMS is subject to verification and review by the PIH OHVP, Quality Assurance Division. Condition: Efforts to accurately validate Housing Authority-reported Unit Months Leased (UMLs) fields were unsuccessful. In total the QAD reviewer was unable to validate 21,060 in UMLs. HAP expenses were also determined to be overreported by a total of $590,638. Cause: The Housing Authority is currently utilizing an accounting method which includes Lindsey generated reports and the agency’s general ledger. In reviewing this data, the QAD reviewer discovered several coding issues throughout the entire review period in the Housing Authority’s software generated detail reports. As a result, the Housing Authority’s reports were insufficient to establish an audit trail to validate Unit Months Leased reported in VMS and HAP expenses were overreported by 4.60%. In cases where the system generated VMS data cannot be relied upon, QAD will typically rely on the general ledger to validate on a cash basis rather than an accrual basis. However, the general ledger could not be relied upon due to not containing tenant level details to support HAP payments. Effect: The information reported in VMS was not properly supported and could not be totally validated. Failure to report HAP data in the month incurred could adversely impact HCV renewal funding. Questioned Costs: Not identified. Recommendation: We recommend that the Housing Authority should work with its software provider to ensure it is utilizing the VMS reporting options fully and make sure that adequate records are kept. Supporting documentation should be retained for all adjustments and prior-month corrections. Management's Response: The Housing Authority is continuing to work with its software provider to ensure that VMS reporting software is being fully and correctly utilized. The Housing Authority is also developing standard operating procedures to verify that VMS reporting is accurate and properly supported. The Housing Authority is also planning on additional training for HCV employees in VMS reporting guidelines and date input. Ashiya Hawkins, Executive Director, has assumed the responsibility of ensuring that accurate and supported VMS reports will be reported and expects the deficiencies which led to this finding to be resolved by June 30, 2026.
To the Department of Housing and Urban Development, During the audit of the Housing Authority’s fiscal year ended June 30, 2025 financial statements, it was determined that the unaudited financial data schedule that is utilized as the Housing Authority’s underlying financial statements were not properly stated. Significant errors existed regarding grant receivables, the allowance for doubtful accounts - tenants, capital assets, accounts payable, grant revenues and bad debt expense. Also, a desk review was performed by HUD and it was determined that the Housing Authority had not properly documented its calculation of monthly voucher leased amounts and it understated its Housing Assistance Payment expenses in its VMS reporting. The Housing Authority’s Executive Director, Ashiya Hawkins, is responsible for implementing the corrective action plan. Finding 2025-002 - VMS Reporting Deficiencies We concur with the recommendation and we will establish standard operating procedures that ensure that the HAP amounts and number of vouchers stated on the VMS report are both accurate and properly documented. We are working with our software provider to ensure that VMS reporting software is being fully and correctly utilized. We are also planning on additional training for HCV employees to make sure they are qualified to meet VMS reporting and documentation requirements.
FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
FAC accepted this audit on April 26, 2023 — management decision was due October 26, 2023.
Finding 2022-004 - HUD Financial Management Review (Significant Deficiency) Section 8 Housing Choice Voucher Program ? CFDA No. 14.871; Grant period ? year ended June 30, 2022 See Finding 2022-003 for HUD Financial Management Review Finding #7: The Authority does not have an independent entity to manage and operate the twenty PBV units owned by the Authority.
Show full finding ▾Hide full finding ▴Finding 2022-004 - HUD Financial Management Review (Significant Deficiency) Section 8 Housing Choice Voucher Program ? CFDA No. 14.871; Grant period ? year ended June 30, 2022 See Finding 2022-003 for HUD Financial Management Review Finding #7: The Authority does not have an independent entity to manage and operate the twenty PBV units owned by the Authority.
The Authority?s Board of Commissioners (BOC) has worked to establish and maintain effective internal controls over reporting while maintaining and reorganizing the HA during the COVID Pandemic. Reorganization included the resignation of the former Executive Director, promoting an employee to the position of Executive Director (ED) and the hiring of a full-time financial director. Executive Director Ashiya Hawkins is responsible for the implementation of the corrective action plan. CAP developed to resolve audit findings: 2022-002 - Lack of Adequate Oversight and Monitoring of Financial Activities; Sufficient Appropriate Audit Evidence Was Unobtainable. 1. BOC will review and approve updated internal control policies that provide assurance that internal controls are properly designed and implemented. 2. The BOC and Executive Director will monitor the continued effectiveness of the Authority?s internal controls 3. Use of external specialist to bring all policies up to date and to create a Cost Allocation Plan. 4. Use of an external management company to perform the operations of the Authority?s twenty PBV units. 5. Use of external specialist to bring all policies up to date. 6. Execute General Depository Agreements with all banks that hold the Authority?s deposits. 7. Secure pledged collateral agreements with all banks that hold the Authority?s deposits.
FAC accepted this audit on October 9, 2022 — management decision was due April 9, 2023.
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
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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