EIN: 741660888
UEI: N47FJFQ6M1B3
Audited by: Smith Marion
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 November 5, 2024. 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 May 5, 2025 (489 days ago).
What is a management decision? →FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FINDING 2022-001 ? MISSING TENANT FILE FEDERAL PROGRAM: ALN 14.871 Section 8 Housing Choice Voucher Program, US Department of Housing and Urban Development. COMPLIANCE REQUIREMENTS: Eligibility TYPE OF FINDING: Non-compliance and significant deficiency in internal controls over compliance. CRITERIA: In accordance with the OMB Compliance Supplement for 14.871, Eligibility, the PHA must retain tenant files for at least three years. (24 CFR section 982.158) CONDITION: We noted an instance where a tenant?s files were unable to be located. The tenant was participating in the program during the fiscal year under audit and therefore the PHA was required to retain files for them. CAUSE: The PHA discovered that the files for the tenant were missing and attempted to reach out to the client to reconstruct the file. The tenant decided to leave the program and the PHA was unable to reconstruct the file. EFFECT: The authority is in non-compliance with the requirements outlined in 24 CFR section 982.158. QUESTIONED COSTS: None. CONTEXT: The authority had approximately 152 tenants participating in the program during the fiscal year. Of these, we reviewed 40 tenant files and found 1 instance of non-compliance. We believe this to be an isolated instance and do not project any non-compliance to the rest of the population. RECOMMENDATION: We recommend that management implement monitoring procedures to ensure compliance with the above regulations as it relates to the Section 8 Housing Choice Voucher Program. VIEWS OF RESPONSIBLE OFFICIALS: Management agrees.
Show full finding ▾Hide full finding ▴FINDING 2022-001 ? MISSING TENANT FILE FEDERAL PROGRAM: ALN 14.871 Section 8 Housing Choice Voucher Program, US Department of Housing and Urban Development. COMPLIANCE REQUIREMENTS: Eligibility TYPE OF FINDING: Non-compliance and significant deficiency in internal controls over compliance. CRITERIA: In accordance with the OMB Compliance Supplement for 14.871, Eligibility, the PHA must retain tenant files for at least three years. (24 CFR section 982.158) CONDITION: We noted an instance where a tenant?s files were unable to be located. The tenant was participating in the program during the fiscal year under audit and therefore the PHA was required to retain files for them. CAUSE: The PHA discovered that the files for the tenant were missing and attempted to reach out to the client to reconstruct the file. The tenant decided to leave the program and the PHA was unable to reconstruct the file. EFFECT: The authority is in non-compliance with the requirements outlined in 24 CFR section 982.158. QUESTIONED COSTS: None. CONTEXT: The authority had approximately 152 tenants participating in the program during the fiscal year. Of these, we reviewed 40 tenant files and found 1 instance of non-compliance. We believe this to be an isolated instance and do not project any non-compliance to the rest of the population. RECOMMENDATION: We recommend that management implement monitoring procedures to ensure compliance with the above regulations as it relates to the Section 8 Housing Choice Voucher Program. VIEWS OF RESPONSIBLE OFFICIALS: Management agrees.
Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022 -001 a. Comments on the Finding and Each Recommendation: The Authority is in concurrence with the finding and recommendation provided by the Auditors. b. Action(s) Taken or Planned on the Finding The Authority has since implemented new policies regarding storage of tenant files which are designed to reduce the risk of the loss of files, and make it easier to retrieve files when needed.
FAC accepted this audit on September 26, 2022 — management decision was due March 26, 2023.
FINDING 2021-001 FEDERAL PROGRAM: ALN 14.871 - Section 8 Housing Choice Voucher Program, US Department of Housing and Urban Development. COMPLIANCE REQUIREMENTS: Special Tests and Provisions ? Housing Assistance Payments. TYPE OF FINDING: Non-compliance and significant deficiency in internal controls over compliance. CRITERIA: In accordance with the OMB Compliance Supplement for 14.871, Special Tests and Provision ? Housing Assistance Payments, the PHA must pay a monthly HAP on behalf of the family that corresponds with the amount on line 12u of the HUD-50058. This HAP amount must be reflected on the HAP contract and HAP register. (24 CFR section 982.158 and 24 CFR part 982, subpart K). CONDITION: We noted an instance where a HAP paid to the landlord was $5 less than the HAP calculated on line 12u of their respective HUD-50058. CAUSE: There was an unspecified issue in the software that prepares the HAP disbursement from the HUD-50058 calculated amount. Additionally, no monitoring internal controls in place to ensure compliance. This software has since been replaced by the Authority. EFFECT: The assisted family paid more in rent to the landlord and the Authority paid less in HAP then what was required by Federal Regulations. QUESTIONED COSTS: Undetermined. CONTEXT: The Authority had roughly 156 HAP payments for the month of March 2021. Of these, we reviewed 15 individual housing assistance payment transactions and found 1 instance of noncompliance. Based on those results, the projected number of non-compliant HAP payments were 10 for the month of March 2021 and 120 for the year ended December 31, 2021. Additionally, the projected underpayments of HAP for the month of March 2021 were $52 and for the year ended December 31, 2021 were $624. RECOMMENDATION: We recommend that Management implement monitoring procedures to ensure compliance with the above regulations as it relates to the Section 8 Housing Choice Voucher Program. VIEWS OF RESPONSIBLE OFFICIALS: Management agrees.
Show full finding ▾Hide full finding ▴FINDING 2021-001 FEDERAL PROGRAM: ALN 14.871 - Section 8 Housing Choice Voucher Program, US Department of Housing and Urban Development. COMPLIANCE REQUIREMENTS: Special Tests and Provisions ? Housing Assistance Payments. TYPE OF FINDING: Non-compliance and significant deficiency in internal controls over compliance. CRITERIA: In accordance with the OMB Compliance Supplement for 14.871, Special Tests and Provision ? Housing Assistance Payments, the PHA must pay a monthly HAP on behalf of the family that corresponds with the amount on line 12u of the HUD-50058. This HAP amount must be reflected on the HAP contract and HAP register. (24 CFR section 982.158 and 24 CFR part 982, subpart K). CONDITION: We noted an instance where a HAP paid to the landlord was $5 less than the HAP calculated on line 12u of their respective HUD-50058. CAUSE: There was an unspecified issue in the software that prepares the HAP disbursement from the HUD-50058 calculated amount. Additionally, no monitoring internal controls in place to ensure compliance. This software has since been replaced by the Authority. EFFECT: The assisted family paid more in rent to the landlord and the Authority paid less in HAP then what was required by Federal Regulations. QUESTIONED COSTS: Undetermined. CONTEXT: The Authority had roughly 156 HAP payments for the month of March 2021. Of these, we reviewed 15 individual housing assistance payment transactions and found 1 instance of noncompliance. Based on those results, the projected number of non-compliant HAP payments were 10 for the month of March 2021 and 120 for the year ended December 31, 2021. Additionally, the projected underpayments of HAP for the month of March 2021 were $52 and for the year ended December 31, 2021 were $624. RECOMMENDATION: We recommend that Management implement monitoring procedures to ensure compliance with the above regulations as it relates to the Section 8 Housing Choice Voucher Program. VIEWS OF RESPONSIBLE OFFICIALS: Management agrees.
The Authority has replaced personnel responsible for the finding as well as has implemented new software that prevents differences between actual HAP payments to landlords and amounts calculated on the HUD Form 50058. Current internal monitoring has shown the issue noted in this finding to no longer be present.
FAC accepted this audit on March 17, 2022 — management decision was due September 17, 2022.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on September 25, 2019 — management decision was due March 25, 2020.
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
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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