EIN: 710439530
UEI: GSA_MIGRATION
Audited by: MILLER & ROSE, P.A.
Oversight agency: 10 [Department of Agriculture]
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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 December 30, 2021. 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 30, 2022 (1522 days ago).
What is a management decision? →During our audit fieldwork, we were unable to locate all of the items needed to complete the audit. The following items could not be located: ? Paid invoices for the Rural Development Program. ? Payroll tax reports. ? Rural Development Loan Statements. ? Monthly Rental Assistance Forms for the period. ? USDA-RD approved forms for the maintenance reserve account. ? Some bank statements. Questioned costs: Since there were no available invoices to review for this program during the fiscal year, we have included all expenses as questioned costs. That amount is $316,686. Effect: Documentation for all activities of the Housing Authority should be maintained. As a result, we were unable to obtain sufficient documentation to issue an opinion on the financial statements. We were also unable to verify that the programs were administered in accordance with the guidelines. Cause: The Housing Authority has changed management multiple times over the past several years. During the changes of management, we believe that some of the information was misplaced and we were not able to locate it. Recommendation: All documentation should be retained to support transactions, accounts and compliance for all programs. Views of responsible officials and planned corrective action: The Housing Authority is under new management that is very familiar with HUD and RD guidelines. All documentation will be maintained in the future.
Show full finding ▾Hide full finding ▴Department of Agriculture ? Rural Development 2020-002 Missing Documentation Federal Program: Rural Rental Housing Loans, CFDA #10.415 Criteria: USDA-RD establishes guidelines for the operation of its program. These requirements are under the Code of Federal Regulations, 7 CFR Part 3560. There are also continuing compliance requirements in the loan agreements for this program. Condition: During our audit fieldwork, we were unable to locate all of the items needed to complete the audit. The following items could not be located: ? Paid invoices for the Rural Development Program. ? Payroll tax reports. ? Rural Development Loan Statements. ? Monthly Rental Assistance Forms for the period. ? USDA-RD approved forms for the maintenance reserve account. ? Some bank statements. Questioned costs: Since there were no available invoices to review for this program during the fiscal year, we have included all expenses as questioned costs. That amount is $316,686. Effect: Documentation for all activities of the Housing Authority should be maintained. As a result, we were unable to obtain sufficient documentation to issue an opinion on the financial statements. We were also unable to verify that the programs were administered in accordance with the guidelines. Cause: The Housing Authority has changed management multiple times over the past several years. During the changes of management, we believe that some of the information was misplaced and we were not able to locate it. Recommendation: All documentation should be retained to support transactions, accounts and compliance for all programs. Views of responsible officials and planned corrective action: The Housing Authority is under new management that is very familiar with HUD and RD guidelines. All documentation will be maintained in the future.
Department of Agriculture ? Rural Development 2020-002 Missing Documentation Federal Program: Rural Rental Housing Loans, CFDA #10.415 Criteria: USDA-RD establishes guidelines for the operation of its program. These requirements are under the Code of Federal Regulations, 7 CFR Part 3560. There are also continuing compliance requirements in the loan agreements for this program. Condition: During our audit fieldwork, we were unable to locate all of the items needed to complete the audit. The following items could not be located: ? Paid invoices for the Rural Development Program. ? Payroll tax reports. ? Rural Development Loan Statements. ? Monthly Rental Assistance Forms for the period. ? USDA-RD approved forms for the maintenance reserve account. ? Some bank statements. Questioned costs: Since there were no available invoices to review for this program during the fiscal year, we have included all expenses as questioned costs. That amount is $316,686. Effect: Documentation for all activities of the Housing Authority should be maintained. As a result, we were unable to obtain sufficient documentation to issue an opinion on the financial statements. We were also unable to verify that the programs were administered in accordance with the guidelines. Cause: The Housing Authority has changed management multiple times over the past several years. During the changes of management, we believe that some of the information was misplaced and we were not able to locate it. Recommendation: All documentation should be retained to support transactions, accounts and compliance for all programs. Planned corrective action: The Housing Authority is under new management that is very familiar with HUD and RD guidelines. All documentation will be maintained in the future.
FAC accepted this audit on December 30, 2020 — management decision was due June 30, 2021.
FAC accepted this audit on June 23, 2019 — management decision was due December 23, 2019.
FAC accepted this audit on June 28, 2018 — management decision was due December 28, 2018.
FAC accepted this audit on August 17, 2017 — management decision was due February 17, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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