EIN: 726000536
UEI: NL69M4GGR4B7
Audited by: Doeren Mayhew Assurance
Cognizant 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 April 30, 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 October 30, 2026 (58 days from today).
What is a management decision? →Out of an approximate population of 20,000 of Housing Voucher Cluster, 40 tenant files were tested and the following deficiencies were noted: • Three files did not have annual recertifications within 12 months; • Three files did not have valid 9886 forms; • Two files did not have the required forms of identification; • Six files did not have third party verification of income; and • Seven files had incorrect HAP calculations. Additionally, the Authority was undergoing a digitalization process for tenant files in which they contracted a third-party company to scan and organize physical files to convert them to digital files. Due to a complication in the conversion process, the Authority was unable to provide six of the requested tenant files. Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Context: The auditor randomly selected tenant files out of the population from each program as outlined, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The deficiencies occurred due to weaknesses in the Authority’s internal controls designed to ensure tenant eligibility documentation is properly obtained, reviewed, and maintained in accordance with HUD requirements. In addition, during the fiscal year the Authority was undergoing a digitalization process to convert physical tenant files into electronic records through a contracted third-party vendor. Complications in the file conversion and organization process resulted in certain tenant files being temporarily unavailable for review. Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: Unknown Auditor Recommendations: The Authority should strengthen its internal controls over tenant eligibility documentation and file maintenance to ensure all required documentation is obtained, properly reviewed, and maintained in accordance with HUD requirements. Additionally, the Authority should implement procedures to ensure Housing Assistance Payment calculations are accurately performed and reviewed. The Authority should also ensure that all tenant files are complete and accessible following the transition to digital records. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Management Response: See the Corrective Action Plan in this report.
Show full finding ▾Hide full finding ▴Condition: Out of an approximate population of 20,000 of Housing Voucher Cluster, 40 tenant files were tested and the following deficiencies were noted: • Three files did not have annual recertifications within 12 months; • Three files did not have valid 9886 forms; • Two files did not have the required forms of identification; • Six files did not have third party verification of income; and • Seven files had incorrect HAP calculations. Additionally, the Authority was undergoing a digitalization process for tenant files in which they contracted a third-party company to scan and organize physical files to convert them to digital files. Due to a complication in the conversion process, the Authority was unable to provide six of the requested tenant files. Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Context: The auditor randomly selected tenant files out of the population from each program as outlined, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The deficiencies occurred due to weaknesses in the Authority’s internal controls designed to ensure tenant eligibility documentation is properly obtained, reviewed, and maintained in accordance with HUD requirements. In addition, during the fiscal year the Authority was undergoing a digitalization process to convert physical tenant files into electronic records through a contracted third-party vendor. Complications in the file conversion and organization process resulted in certain tenant files being temporarily unavailable for review. Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: Unknown Auditor Recommendations: The Authority should strengthen its internal controls over tenant eligibility documentation and file maintenance to ensure all required documentation is obtained, properly reviewed, and maintained in accordance with HUD requirements. Additionally, the Authority should implement procedures to ensure Housing Assistance Payment calculations are accurately performed and reviewed. The Authority should also ensure that all tenant files are complete and accessible following the transition to digital records. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Management Response: See the Corrective Action Plan in this report.
The Housing Authority of New Orleans (HANO) acknowledges the deficiencies identified in the audit related to tenant eligibility documentation, Housing Assistance Payment (HAP) calculations, and file accessibility during the transition to digital records. HANO will correct the deficiencies noted in the sampled files, including completing overdue recertifications, obtaining required HUD forms and identification documentation, securing proper third-party income verification, and recalculating HAP amounts where necessary. The Authority will also conduct an expanded internal review of additional tenant files to determine whether similar issues exist and will correct any deficiencies identified. To prevent recurrence, HANO has initiated formal staff training to reinforce compliance with HUD eligibility requirements, documentation standards, and proper HAP calculation procedures. Training began on March 19, 2026, and is being conducted by Circular Consulting LLC, a thirdparty firm with expertise in Housing Choice Voucher program compliance and operations. This training will continue through September 2026 to ensure staff receive comprehensive instruction and reinforcement of HUD program requirements. In addition, HANO will strengthen internal controls by implementing additional quality control (QC) reviews of tenant files and recertifications, including supervisory review of eligibility documentation and HAP calculations to ensure accuracy and completeness. These enhanced QC monitoring procedures will begin on April 20, 2026, and will be conducted on an ongoing basis to ensure errors are identified and corrected promptly. The Authority will also reconcile physical and digital tenant records to ensure that all files are properly digitized, complete, and accessible following the transition to electronic records. Responsible Party: Sonja Young, Director Implementation Timeline: Start Date: March 30, 2026 Completion Date: May 18, 2026
2024-001
While testing a sample of 40 new admissions to the program to ascertain if they were selected from the waiting list in accordance with the Authority’s applicant selection policies, the Authority was unable to provide supporting documentation for eight of the applicants who were issued vouchers during the year. Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 require the Authority to maintain documentation supporting the administration of its waiting list, including records necessary to demonstrate that applicants are selected from the waiting list in accordance with established policies and HUD requirements. Context: The auditor randomly selected 40 waiting list applicant files for testing to determine whether applicants were selected from the waiting list in accordance with the Authority’s policies and HUD requirements. Eight of the requested files were not available for review. Cause: The condition occurred because the Authority was undergoing a digitalization process to convert physical records into electronic files through a contracted third-party vendor. Complications encountered during the file conversion and organization process resulted in certain waiting list files being temporarily unavailable for review. Effect: Because the requested documentation was not available for review, the auditor was unable to perform certain procedures related to waiting list testing for the eight files. Questioned Costs: Unknown Auditor Recommendations: We recommend the Authority ensure that all waiting list documentation is properly maintained and accessible, particularly during the transition to digital records, to allow for timely retrieval of supporting documentation when requested by the oversight agency or other third parties. Management Response: See the Corrective Action Plan in this report.
Show full finding ▾Hide full finding ▴Condition: While testing a sample of 40 new admissions to the program to ascertain if they were selected from the waiting list in accordance with the Authority’s applicant selection policies, the Authority was unable to provide supporting documentation for eight of the applicants who were issued vouchers during the year. Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 require the Authority to maintain documentation supporting the administration of its waiting list, including records necessary to demonstrate that applicants are selected from the waiting list in accordance with established policies and HUD requirements. Context: The auditor randomly selected 40 waiting list applicant files for testing to determine whether applicants were selected from the waiting list in accordance with the Authority’s policies and HUD requirements. Eight of the requested files were not available for review. Cause: The condition occurred because the Authority was undergoing a digitalization process to convert physical records into electronic files through a contracted third-party vendor. Complications encountered during the file conversion and organization process resulted in certain waiting list files being temporarily unavailable for review. Effect: Because the requested documentation was not available for review, the auditor was unable to perform certain procedures related to waiting list testing for the eight files. Questioned Costs: Unknown Auditor Recommendations: We recommend the Authority ensure that all waiting list documentation is properly maintained and accessible, particularly during the transition to digital records, to allow for timely retrieval of supporting documentation when requested by the oversight agency or other third parties. Management Response: See the Corrective Action Plan in this report.
The Housing Authority of New Orleans (HANO) acknowledges the finding related to the inability to provide documentation supporting the waiting list selection for certain admissions tested during the audit. The Authority's review indicates that the issue was primarily related to the accessibility of documentation during the transition from physical files to a digital file management system rather than a failure to follow established waiting list selection procedures. HANO maintains policies and procedures requiring that applicants be selected from the waiting list in accordance with the Authority's Administrative Plan and HUD regulations. HANO will review the admissions identified in the audit sample and locate or reconstruct supporting documentation where available. In addition, the Authority will conduct an internal review of additional admissions files to confirm that waiting list selection procedures were followed and that documentation is properly maintained. To prevent recurrence, HANO will strengthen internal controls by implementing standardized documentation requirements for voucher issuance, reinforcing staff training regarding waiting list selection procedures, and conducting periodic quality control reviews of admissions files to ensure documentation supporting waiting list selection is complete and accessible. HANO will also ensure that documentation associated with waiting list selection is properly retained within the Authority's digital file management system following the ongoing file digitization process. Responsible Party: Ashley Dennis, Director Implementation Timeline: Start Date: March 30, 2026 Completion Date: May 18, 2026
FAC accepted this audit on April 29, 2025 — management decision was due October 29, 2025.
Out of an approximate population of 20,000 of Housing Voucher Cluster, 40 tenant files were tested and the following deficiencies were noted: • One file did not have the required 214 declaration form; • Two files could not support the utility allowance calculation; • One file did not have third party verification of income; and • One file did not have the required rent reasonableness check. Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Context: The auditor randomly selected tenant files out of the population from each program as outlined, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing turnover and did not have the available staff to fully implement the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to complete the tenant files. Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: Unknown Auditor Recommendations: The Authority should continue to train staff on the established procedures and controls in place to ensure full compliance in regard to eligibility. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Management Response: See the Corrective Action Plan in this report
Show full finding ▾Hide full finding ▴Condition: Out of an approximate population of 20,000 of Housing Voucher Cluster, 40 tenant files were tested and the following deficiencies were noted: • One file did not have the required 214 declaration form; • Two files could not support the utility allowance calculation; • One file did not have third party verification of income; and • One file did not have the required rent reasonableness check. Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Context: The auditor randomly selected tenant files out of the population from each program as outlined, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing turnover and did not have the available staff to fully implement the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to complete the tenant files. Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: Unknown Auditor Recommendations: The Authority should continue to train staff on the established procedures and controls in place to ensure full compliance in regard to eligibility. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Management Response: See the Corrective Action Plan in this report
Ensure full compliance with HUD regulations and internal policies related to eligibility documentation, income verification, utility allowances, and rent reasonableness determinations in the Housing Choice Voucher (HCV) program. 1. Correct the Deficiencies in the Identified Files Issue Missing 214 Declaration Form Utility Allowance Calculation (2 files) Missing Third-Party Income Verification Missing Rent Reasonableness Determination Action Contact tenant to obtain and file the signed 214 declaration. Recalculate and document the utility allowance using the current approved utility schedule. Request and obtain third-party verification; if unavailable, follow up with tenant and document efforts per HUD guidelines. Conduct and document rent reasonableness review for the current unit. Responsible Party Housing Specialist Housing Specialist Housing Specialist HQS/Rent Reasonableness Officer Timeline Within 10 business days Within 10 business days Within 10 business days Within 10 business days 2. Expand Review to Broader File Population Action Details Responsible Party Timeline Risk-based Review of Additional Files Identify Systemic Issues Report Findings Identify a representative sample of 100-200 files from the broader tenant population to assess the prevalence of the noted deficiencies. Track and categorize findings to identify patterns of noncompliance. Present findings to leadership and recommend procedural changes if systemic issues are found. Quality Assurance (QA) Team QA Manager QA Manager Within 45 days Within 60 days Within 75 days 3. Strengthen Policies, Procedures, and Staff Training Update Procedures Revise Standard Operating Procedures (SOPs) for file documentation, utility allowances, and rent reasonableness. Include clear checklists. Program Manager Within 90 days Staff Training Conduct mandatory refresher training on eligibility documentation,income verification protocols, rent reasonableness, and utility allowance schedules. File Audit Checklist Implement a standardized checklist for file reviews before final approval. 4. Ongoing Monitoring and Compliance Quarterly File Audits Continue random quarterly audits of tenant files to ensure ongoing compliance. Compliance Reporting Include compliance metrics in monthly management reports. Corrective Action Tracking Maintain a tracking system for noted deficiencies and corrective actions taken.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
FAC accepted this audit on June 29, 2023 — management decision was due December 29, 2023.
FAC accepted this audit on June 1, 2022 — management decision was due December 1, 2022.
FAC accepted this audit on June 30, 2021 — management decision was due December 30, 2021.
FAC accepted this audit on March 25, 2020 — management decision was due September 25, 2020.
FAC accepted this audit on April 25, 2019 — management decision was due October 25, 2019.
FAC accepted this audit on April 26, 2018 — management decision was due October 26, 2018.
FAC accepted this audit on April 19, 2017 — management decision was due October 19, 2017.
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