EIN: 720602549
UEI: G6D2NJCC16W4
Audited by: Mike Estes, P.C.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 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 19, 2026 (76 days ago).
What is a management decision? →FAC accepted this audit on November 21, 2024 — management decision was due May 21, 2025.
FAC accepted this audit on December 21, 2023 — management decision was due June 21, 2024.
FAC accepted this audit on December 27, 2022 — management decision was due June 27, 2023.
FAC accepted this audit on August 8, 2022 — management decision was due February 8, 2023.
HOUSING AUTHORITY OF CHURCH POINT, LOUISIANA SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2021 Section III ? Findings and questioned costs for federal awards which are required to be reported under Uniform Guidance Housing Choice Voucher Program #14.871 and Low Rent Program #14.850-Special Tests 2021-001-Lack of Documented Quality Control Review Criteria and Specific Requirement The Authority should have documented internal control over compliance of the tenant file functions and waiting lists that are sufficient to detect errors and oversights. Condition Found SEMAP was not required to be filed for the audit year for the Housing Choice Voucher [HCV] Program. However, documented quality control checks must be done every year for both the HCV Program [the designated major program] and also the Low Rent Program. Statement on Auditing Standards [SAS] #115 dictates that ?inadequate design of controls over a significant account or process? is defined by the Standard as at least a significant deficiency, if not a material weakness. Adequate controls are deemed to include documented quality control checks. We reviewed nine HCV files [for the major program] and thirteen Low Rent files. The files are in excellent condition and we noted no exceptions. If exceptions had been noted, the situation would be viewed as more serious. But still, the Standard requires that there be documented, representative quality control checks each year. Cause It appears that the COVID situation, which made all PHA efforts for much of the year more difficult, was in large part the reason the checks were not adequately documented. Effect The likelihood was not reduced to an acceptable level that material non-compliance could be timely detected. Recommendation The Authority should perform and document quality control on the tenant files for both program on a continual, representative basis. Origination Date and Prior Year Reference The finding originates in the current year. View of Responsible Official I am Christine Richard, Executive Director and Designated Person to answer this finding. We will follow the auditor?s recommendations.
Show full finding ▾Hide full finding ▴HOUSING AUTHORITY OF CHURCH POINT, LOUISIANA SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2021 Section III ? Findings and questioned costs for federal awards which are required to be reported under Uniform Guidance Housing Choice Voucher Program #14.871 and Low Rent Program #14.850-Special Tests 2021-001-Lack of Documented Quality Control Review Criteria and Specific Requirement The Authority should have documented internal control over compliance of the tenant file functions and waiting lists that are sufficient to detect errors and oversights. Condition Found SEMAP was not required to be filed for the audit year for the Housing Choice Voucher [HCV] Program. However, documented quality control checks must be done every year for both the HCV Program [the designated major program] and also the Low Rent Program. Statement on Auditing Standards [SAS] #115 dictates that ?inadequate design of controls over a significant account or process? is defined by the Standard as at least a significant deficiency, if not a material weakness. Adequate controls are deemed to include documented quality control checks. We reviewed nine HCV files [for the major program] and thirteen Low Rent files. The files are in excellent condition and we noted no exceptions. If exceptions had been noted, the situation would be viewed as more serious. But still, the Standard requires that there be documented, representative quality control checks each year. Cause It appears that the COVID situation, which made all PHA efforts for much of the year more difficult, was in large part the reason the checks were not adequately documented. Effect The likelihood was not reduced to an acceptable level that material non-compliance could be timely detected. Recommendation The Authority should perform and document quality control on the tenant files for both program on a continual, representative basis. Origination Date and Prior Year Reference The finding originates in the current year. View of Responsible Official I am Christine Richard, Executive Director and Designated Person to answer this finding. We will follow the auditor?s recommendations.
CHURCH POINT HOUSING AUTHORITY 700 S. Wimberly St. Church Point, LA 70525 Phone No. (254) 765-3320 Fax No. (254) 765-8933 HOUSING AUTHORITY OF CHURCH POINT, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2021 Corrective Action Plan Finding: 2021-001-Lack of Documented Quality Control Review Condition: SEMAP was not required to be filed for the audit year for the Housing Choice Voucher [HCV] Program. However, documented quality control checks must be done every year for both the HCV Program [the designated major program] and also the Low Rent Program. Statement on Auditing Standards [SAS] #115 dictates that ?inadequate design of controls over a significant account or process? is defined by the Standard as at least a significant deficiency, if not a material weakness. Adequate controls are deemed to include documented quality control checks. We reviewed nine HCV files [for the major program] and thirteen Low Rent files. The files are in excellent condition and we noted no exceptions. If exceptions had been noted, the situation would be viewed as more serious. But still, the Standard requires that there be documented, representative quality control checks each year. Corrective Action Planned: I am Christine Richard, Executive Director and Designated Person to answer this finding. We will follow the auditor?s recommendations. Person responsible for corrective action: Christine Richard, Executive Director Telephone: (254) 765-3320 Housing Authority of Church Point Fax: (254) 765-8933 700 S. Wimberly St. Church Point, LA 70525 Anticipated Completion Date: June 30, 2022
FAC accepted this audit on January 18, 2021 — management decision was due July 18, 2021.
FAC accepted this audit on January 26, 2020 — management decision was due July 26, 2020.
FAC accepted this audit on January 23, 2019 — management decision was due July 23, 2019.
FAC accepted this audit on January 25, 2018 — management decision was due July 25, 2018.
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
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