EIN: 726001448
UEI: G1HBH99BJ3D9
Audited by: 721369868
Oversight agency: 21 [Department of the Treasury]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 31, 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 July 1, 2026 (76 days ago).
What is a management decision? →FAC accepted this audit on January 12, 2026 — management decision was due July 12, 2026.
FAC accepted this audit on January 3, 2025 — management decision was due July 3, 2025.
Department of Housing and Urban Development (HUD): Housing Voucher Cluster (14.871) Fiscal year finding initially occurred: 2024 CONDITION: In our sample of 51 tenant files tested: (a) criminal report release authorization forms were not available in 21 files, and (b) HUD Form 52646 Vouchers, were not available in 13 files. CRITERIA: Eligibility for the program requires that all HUD required forms be properly maintained by the public housing agency (PHA). CAUSE: Management did not have adequate procedures in place to ensure that required documentation was consistently maintained in tenant files. EFFECT: The absence of the forms compromises the PHA’s ability to demonstrate compliance with eligibility requirements. PERSPECTIVE INFORMATION: A sample of 51 tenant files was selected for audit from a population of 142 tenants. The test found that 21 tenant files did not have the criminal report release authorization form available and 13 files did not have HUD Form 52646 Vouchers in the file. RECOMMENDATION: We recommend that the PHA implement stronger internal controls to ensure that all required documentation is properly retained in tenant files. These controls should include: • Conducting periodic file reviews to verify completeness • Implementing a checklist for required documentation • Providing additional training to staff on recordkeeping requirements MANAGEMENT’S CORRECTIVE ACTION PLAN: Management acknowledges the finding and will take corrective action to address the issue and ensure that all required forms are maintained in the file.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development (HUD): Housing Voucher Cluster (14.871) Fiscal year finding initially occurred: 2024 CONDITION: In our sample of 51 tenant files tested: (a) criminal report release authorization forms were not available in 21 files, and (b) HUD Form 52646 Vouchers, were not available in 13 files. CRITERIA: Eligibility for the program requires that all HUD required forms be properly maintained by the public housing agency (PHA). CAUSE: Management did not have adequate procedures in place to ensure that required documentation was consistently maintained in tenant files. EFFECT: The absence of the forms compromises the PHA’s ability to demonstrate compliance with eligibility requirements. PERSPECTIVE INFORMATION: A sample of 51 tenant files was selected for audit from a population of 142 tenants. The test found that 21 tenant files did not have the criminal report release authorization form available and 13 files did not have HUD Form 52646 Vouchers in the file. RECOMMENDATION: We recommend that the PHA implement stronger internal controls to ensure that all required documentation is properly retained in tenant files. These controls should include: • Conducting periodic file reviews to verify completeness • Implementing a checklist for required documentation • Providing additional training to staff on recordkeeping requirements MANAGEMENT’S CORRECTIVE ACTION PLAN: Management acknowledges the finding and will take corrective action to address the issue and ensure that all required forms are maintained in the file.
Management acknowledges the finding and will take corrective action to address the issue and ensure that all required forms are maintained in the file.
Department of Housing and Urban Development (HUD): Housing Voucher Cluster (14.871) Fiscal year finding initially occurred: 2024 CONDITION: In our sample of 51 tenant files tested: (a) criminal report release authorization forms were not available in 21 files, and (b) HUD Form 52646 Vouchers, were not available in 13 files. CRITERIA: Eligibility for the program requires that all HUD required forms be properly maintained by the public housing agency (PHA). CAUSE: Management did not have adequate procedures in place to ensure that required documentation was consistently maintained in tenant files. EFFECT: The absence of the forms compromises the PHA’s ability to demonstrate compliance with eligibility requirements. PERSPECTIVE INFORMATION: A sample of 51 tenant files was selected for audit from a population of 142 tenants. The test found that 21 tenant files did not have the criminal report release authorization form available and 13 files did not have HUD Form 52646 Vouchers in the file. RECOMMENDATION: We recommend that the PHA implement stronger internal controls to ensure that all required documentation is properly retained in tenant files. These controls should include: • Conducting periodic file reviews to verify completeness • Implementing a checklist for required documentation • Providing additional training to staff on recordkeeping requirements MANAGEMENT’S CORRECTIVE ACTION PLAN: Management acknowledges the finding and will take corrective action to address the issue and ensure that all required forms are maintained in the file.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development (HUD): Housing Voucher Cluster (14.871) Fiscal year finding initially occurred: 2024 CONDITION: In our sample of 51 tenant files tested: (a) criminal report release authorization forms were not available in 21 files, and (b) HUD Form 52646 Vouchers, were not available in 13 files. CRITERIA: Eligibility for the program requires that all HUD required forms be properly maintained by the public housing agency (PHA). CAUSE: Management did not have adequate procedures in place to ensure that required documentation was consistently maintained in tenant files. EFFECT: The absence of the forms compromises the PHA’s ability to demonstrate compliance with eligibility requirements. PERSPECTIVE INFORMATION: A sample of 51 tenant files was selected for audit from a population of 142 tenants. The test found that 21 tenant files did not have the criminal report release authorization form available and 13 files did not have HUD Form 52646 Vouchers in the file. RECOMMENDATION: We recommend that the PHA implement stronger internal controls to ensure that all required documentation is properly retained in tenant files. These controls should include: • Conducting periodic file reviews to verify completeness • Implementing a checklist for required documentation • Providing additional training to staff on recordkeeping requirements MANAGEMENT’S CORRECTIVE ACTION PLAN: Management acknowledges the finding and will take corrective action to address the issue and ensure that all required forms are maintained in the file.
Management acknowledges the finding and will take corrective action to address the issue and ensure that all required forms are maintained in the file.
FAC accepted this audit on December 14, 2023 — management decision was due June 14, 2024.
FAC accepted this audit on March 6, 2023 — management decision was due September 6, 2023.
FAC accepted this audit on January 6, 2022 — management decision was due July 6, 2022.
FAC accepted this audit on January 5, 2021 — management decision was due July 5, 2021.
FAC accepted this audit on December 12, 2018 — management decision was due June 12, 2019.
FAC accepted this audit on December 28, 2017 — management decision was due June 28, 2018.
FAC accepted this audit on February 2, 2017 — management decision was due August 2, 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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