EIN: 741778788
UEI: STFGUK27R543
Audited by: Smith Marion & Co
Oversight agency: 14 [Department of Housing and Urban Development]
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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 February 26, 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 August 26, 2026 (3 days ago).
What is a management decision? →Program Name Housing Choice Vouchers "Internal Control" Significant Deficiency N Special Tests ALN(s) 14.871 2025-001 HQS Enforcement Criteria For units under HAP contract that fail to meet HQS, if the reported deficiency is life-threatening, the PHA must, within 24 hours of notification, both inspect the housing unit and notify the owner if the life-threatening deficiency is confirmed. The owner must then make the repairs within 24 hours of PHA notification. If the reported deficiency is non-life-threatening, the PHA must, within 15 days of notification, both inspect the unit and notify the owner if the deficiency is confirmed. The owner must then make the repairs within 30 days of notification from the PHA or within any PHA-approved extension. (24 CFR section 982.405(d)). If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. Condition During our audit, we identified seven (7) failed HQS that did not receive a pass for several months and no rent abetment process was started or enforced during that time period. Context The HQS population was 168 failed inspection. We selected a sample of 17 inspection and identified of those 17 reviewed, 7 did not obtain a re-inspection pass within the Criteria noted above and no rent abetment process was enforce on landlord. Cause The non-compliance appears to stem from oversight or procedural lapses in the enforcement of HQS within the Housing Voucher Cluster program. This may be due to inadequate training, monitoring, or failure to adhere to established protocols. Effect The Authority is non‐compliant with the federal regulations over this federal program, this could potentially result in operating and financial penalties. Recommendations Implement more stringent procedures for monitoring HQS compliance, including timely reinspection and enforcement of HAP abatement or voucher cancellation. Enhance training for staff involved in the HQS process to ensure a thorough understanding of compliance requirements. Establish a system of regular audits to identify and rectify lapses in HQS enforcement promptly. Management Views The auditee acknowledges the deficiency in enforcing Housing Quality Standards (HQS) as highlighted in the finding. In response to this issue, the management commits to implementing a comprehensive Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program Name Housing Choice Vouchers "Internal Control" Significant Deficiency N Special Tests ALN(s) 14.871 2025-001 HQS Enforcement Criteria For units under HAP contract that fail to meet HQS, if the reported deficiency is life-threatening, the PHA must, within 24 hours of notification, both inspect the housing unit and notify the owner if the life-threatening deficiency is confirmed. The owner must then make the repairs within 24 hours of PHA notification. If the reported deficiency is non-life-threatening, the PHA must, within 15 days of notification, both inspect the unit and notify the owner if the deficiency is confirmed. The owner must then make the repairs within 30 days of notification from the PHA or within any PHA-approved extension. (24 CFR section 982.405(d)). If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. Condition During our audit, we identified seven (7) failed HQS that did not receive a pass for several months and no rent abetment process was started or enforced during that time period. Context The HQS population was 168 failed inspection. We selected a sample of 17 inspection and identified of those 17 reviewed, 7 did not obtain a re-inspection pass within the Criteria noted above and no rent abetment process was enforce on landlord. Cause The non-compliance appears to stem from oversight or procedural lapses in the enforcement of HQS within the Housing Voucher Cluster program. This may be due to inadequate training, monitoring, or failure to adhere to established protocols. Effect The Authority is non‐compliant with the federal regulations over this federal program, this could potentially result in operating and financial penalties. Recommendations Implement more stringent procedures for monitoring HQS compliance, including timely reinspection and enforcement of HAP abatement or voucher cancellation. Enhance training for staff involved in the HQS process to ensure a thorough understanding of compliance requirements. Establish a system of regular audits to identify and rectify lapses in HQS enforcement promptly. Management Views The auditee acknowledges the deficiency in enforcing Housing Quality Standards (HQS) as highlighted in the finding. In response to this issue, the management commits to implementing a comprehensive Corrective Action Plan.
At the time of the most recent independent audit by Smith Marion conducted in December 2025, it was found that RRHA was not completing voucher re-inspections within the required timeframe when an inspection failed. Health and safety inspections are required to be reinspected within 48 hours, and other inspections must be completed within 30 days. In the past RRHA only had one inspector on staff who tracked all inspections. Due to an increase in portability vouchers a second caseworker was hired in 2025. However, a new system was not created to track both caseworker’s inspections. This resulted in RRHA overlooking timelines and not completing inspections in a timely manner as required. Part of this was also related to miscommunication between the two case workers. To ensure inspections are completed as required by HUD regulation, in the future, each caseworker/inspector is now required to schedule a follow-up inspection appointment at the same time as the failed inspection report is created. Additionally, a separate shared spreadsheet has been created to track failed inspection and verify that each one is being completed within the required time. With these new steps in place we can indicate if a failed inspection needs a 24-hour and/or a 30- day re-inspection and if a follow-up inspection has been already scheduled. RRHA also increased the scheduled time/ days from once a week to two days a week for inspection since we now have two HCV employees/ inspectors available. Effective immediately the process for inspection has been updated and both HCV employees are completing inspections.
US Department of Housing and Urban Development Direct Award Program Name Housing Choice Vouchers "Internal Control" Significant Deficiency L Reporting ALN(s) 14.871 2025-002 SEMAP Certification Criteria 24 CFR Part 985 Subpart B—Program Operation § 985.101—SEMAP certification. An PHA must submit the HUD‐required SEMAP certification form within 60 calendar days after the end of its fiscal year. The certification must be approved by PHA board resolution and signed by the PHA executive director. If the PHA is a unit of local government or a state, a resolution approving the certification is not required, and the certification must be executed by the Section 8 program director. Condition During the audit, it was noted that the SEMAP was submitted on time, but the PHA board did not approve the SEMAP via board resolution. Context The PHA board did not approve the SEMAP via board resolution within 60 calendar days after the end of the fiscal year end. Cause The PHA mistakenly missed approving the SEMAP. Effect The Authority did not follow the federal guidelines relating to SEMAP certification. Recommendations To have the board approve the SEMAP certification via Board Resolution. Questioned Costs None. Management Views Management agrees and has a Corrective Action Plan identifying steps to resolve this finding.
Show full finding ▾Hide full finding ▴US Department of Housing and Urban Development Direct Award Program Name Housing Choice Vouchers "Internal Control" Significant Deficiency L Reporting ALN(s) 14.871 2025-002 SEMAP Certification Criteria 24 CFR Part 985 Subpart B—Program Operation § 985.101—SEMAP certification. An PHA must submit the HUD‐required SEMAP certification form within 60 calendar days after the end of its fiscal year. The certification must be approved by PHA board resolution and signed by the PHA executive director. If the PHA is a unit of local government or a state, a resolution approving the certification is not required, and the certification must be executed by the Section 8 program director. Condition During the audit, it was noted that the SEMAP was submitted on time, but the PHA board did not approve the SEMAP via board resolution. Context The PHA board did not approve the SEMAP via board resolution within 60 calendar days after the end of the fiscal year end. Cause The PHA mistakenly missed approving the SEMAP. Effect The Authority did not follow the federal guidelines relating to SEMAP certification. Recommendations To have the board approve the SEMAP certification via Board Resolution. Questioned Costs None. Management Views Management agrees and has a Corrective Action Plan identifying steps to resolve this finding.
During the time of the SEMAP submission the housing authority had an unexpected change of staff. This contributed to the agency overlooking the signing of the required board resolution to approve the SEMAP. To keep this from occurring again, RRHA will not submit the SEMAP certification to HUD until the resolution has been signed.
FAC accepted this audit on February 25, 2025 — management decision was due August 25, 2025.
FAC accepted this audit on January 18, 2024 — management decision was due July 18, 2024.
FAC accepted this audit on February 22, 2023 — management decision was due August 22, 2023.
FAC accepted this audit on December 13, 2021 — management decision was due June 13, 2022.
We noted that the PHA identified defects during annual HQS inspections which require corrective action within 30 calendar days following the discovery of such conditions. However, the PHA was unable to provide documentation that it reinspected the dwelling residences to confirm corrective action had taken place within the correct corrective period. And in two instances failed to abate the housing assistance payments during the period non-correction. Context: During our testing, we noted that 2 out of 20 inspection files reviewed did not receive a reinspection with 24 hours or 30 days. Cause: The Housing Authority failed to properly monitor the HQS process to ensure the PHA's reinspection policies were being followed and landlords not completing the defect did not have Housing Assistance Payments abated. Effect:Non- Compliance Recommendations: We recommend that the Housing Authority enforce its policies and procedures pertaining to re-inspection of leased units to ensure that such activities are performed in a timely manner. Management Views: Management agrees and has a corrective action plan detailing the course of action to be taken in the next fiscal year.
Show full finding ▾Hide full finding ▴US Department of Housing and Urban Development 2021-001 - Housing Quality Standards Inspections & HQS Enforcement - 14.871 Special Test and Provision - Significant Deficiency Criteria : Federal regulations (24 CFR section 982.404) states a Public Housing Agency (PHA) must verify that an owner has corrected any life threatening issue found during a Housing Quality Standard (HQS) inspection within no more than 24 hours. For other defects, the PHA must verify the owner corrected the defect within no more than 30 calendar days (or any PHA approved extension). The PHA must not make any housing assistance payments for a dwelling unit that fails to meet the HQS, unless the owner correct the defect with in the period specified by the PHA and the PHA verifies the corrections. Condition: We noted that the PHA identified defects during annual HQS inspections which require corrective action within 30 calendar days following the discovery of such conditions. However, the PHA was unable to provide documentation that it reinspected the dwelling residences to confirm corrective action had taken place within the correct corrective period. And in two instances failed to abate the housing assistance payments during the period non-correction. Context: During our testing, we noted that 2 out of 20 inspection files reviewed did not receive a reinspection with 24 hours or 30 days. Cause: The Housing Authority failed to properly monitor the HQS process to ensure the PHA's reinspection policies were being followed and landlords not completing the defect did not have Housing Assistance Payments abated. Effect:Non- Compliance Recommendations: We recommend that the Housing Authority enforce its policies and procedures pertaining to re-inspection of leased units to ensure that such activities are performed in a timely manner. Management Views: Management agrees and has a corrective action plan detailing the course of action to be taken in the next fiscal year.
US Department of Housing and Urban Development Direct Award Program Name Section 8 Housing Choice Vouchers CFDA Number 14.871 2021-001 Housing Quality Standards Inspections & HQS Enforcement Significant Deficiency Special Test and Provision Criteria Federal regulations (24 CFR section 982.404) states a Public Housing Agency (PHA) must verify that an owner has corrected any life threatening issue found during a Housing Quality Standard (HQS) inspection within no more than 24 hours. For other defects, the PHA must verify the owner corrected the defect within no more than 30 calendar days (or any PHA approved extension). The PHA must not make any housing assistance payments for a dwelling unit that fails to meet the HQS, unless the owner correct the defect with in the period specified by the PHA and the PHA verifies the corrections. Condition We noted that the PHA identified defects during annual HQS inspections which require corrective action within 30 calendar days following the discovery of such conditions. However, the PHA was unable to provide documentation that it reinspected the dwelling residences to confirm corrective action had taken place within the correct corrective period. And in two instances failed to abate the housing assistance payments during the period non-correction. Context During our testing, we noted that 2 out of 20 inspection files reviewed did not receive a reinspection with 24 hours or 30 days. Cause The Housing Authority failed to properly monitor the HQS process to ensure the PHA's reinspection policies were being followed and landlords not completing the defect did not have Housing Assistance Payments abated. Effect Non- Compliance. Recommendations We recommend that the Housing Authority enforce its policies and procedures pertaining to re-inspection of leased units to ensure that such activities are performed in a timely manner. Management Views Management agrees and has a corrective action plan detailing the course of action to be taken in the next fiscal year. Management?s Corrective Action Plan: Management received an audit finding related to RRHA not reinspecting two units after the units failed inspection, as required by program regulations. RRHA will implement quality controls which will include developing a weekly inspection list, that will show whether inspections passed or failed. If they fail the inspector will log in the date they fail. Each week the inspector will be responsible for reviewing any failed inspections and complete the one requiring inspection. Supervisor will review inspection list randomly to make sure RRHA remains in compliance. Anticipated Completion Date: RRHA will complete the new inspection quality control process within two weeks as of this date. We anticipate that this will correct the deficiencies in the inspection process. Contact Person: Ebby Green, Executive Director 1505 Lance Lane Round Rock, Texas 78664 ebby@roundrockha.org
FAC accepted this audit on February 9, 2021 — management decision was due August 9, 2021.
FAC accepted this audit on March 17, 2020 — management decision was due September 17, 2020.
Criteria The PHA is required to submit timely GAAP=based unaudited and audited financial information electronically to HUDS via the FASS-PPH system. HUD-52681-B, Voucher for Payment of Annual Contributions and Operating Statement (OMB No. 2577-0169) ? The PHA is required to submit the VMS report monthly to HUD electronically via the VMS. The VMS reports contain critical information under the following key line items: (1) Unit Months Leased; (2) HAP Expenses; and (3) All Specific Disaster Voucher Programs. Condition The PHA did not submit its June 30, 2018 audited financial information within nine months after of the end of the fiscal year. Based on our review of a sample of 2 VMS reports, we noted a variance in the amount reported to HUD and supporting documentation. Questioned Costs None. Effect The Authority was not in compliance with reporting requirement. Recommendation We recommend the Authority improve its controls over completion and submission of VMS reports and timely audit submission to ensure compliance with HUD requirements regarding Reporting. View of Responsible Official Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria The PHA is required to submit timely GAAP=based unaudited and audited financial information electronically to HUDS via the FASS-PPH system. HUD-52681-B, Voucher for Payment of Annual Contributions and Operating Statement (OMB No. 2577-0169) ? The PHA is required to submit the VMS report monthly to HUD electronically via the VMS. The VMS reports contain critical information under the following key line items: (1) Unit Months Leased; (2) HAP Expenses; and (3) All Specific Disaster Voucher Programs. Condition The PHA did not submit its June 30, 2018 audited financial information within nine months after of the end of the fiscal year. Based on our review of a sample of 2 VMS reports, we noted a variance in the amount reported to HUD and supporting documentation. Questioned Costs None. Effect The Authority was not in compliance with reporting requirement. Recommendation We recommend the Authority improve its controls over completion and submission of VMS reports and timely audit submission to ensure compliance with HUD requirements regarding Reporting. View of Responsible Official Management agrees with the finding.
Anticipated Completion Date: Completed June 2019 The RRHA is required to submit their audit within nine months of the end of the fiscal year. RRHA?s audit was due March 31, 2020. RRHA failed to submit the audit by the deadline. It was submitted June 2019. The delay was caused by the change of staffing. This included the executive director and the staff CPA. With the change of these positions and no executive director on staff, it was difficult to submit the audit by the required deadline. The RRHA is scheduled to complete the 2018-2020 by the March 31, 2020 deadline and submit it as required. Management will closely monitor and improve quality controls for the VMS reporting each month. This will prevent incorrect numbers from being reported. RRHA will also continue to work with HUD to improve its financial reporting processes.
2018-005
Criteria The Authority is to determine the voucher unit size of each family based on criteria in 24 CFR 982.505. Condition The Authority determined the family voucher size correctly in agreement with the Household Composition (HHC), however we noted 2 out of the 40 family files tested the utility allowance was not calculated on the same unit size. Questioned Costs $500 Effect The Authority overpaid the Housing Assistance Payment to the landlord. Recommendation We recommend the Authority improve its controls over comparing the family voucher unit size to the utility allowance calculation. View of Responsible Official Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria The Authority is to determine the voucher unit size of each family based on criteria in 24 CFR 982.505. Condition The Authority determined the family voucher size correctly in agreement with the Household Composition (HHC), however we noted 2 out of the 40 family files tested the utility allowance was not calculated on the same unit size. Questioned Costs $500 Effect The Authority overpaid the Housing Assistance Payment to the landlord. Recommendation We recommend the Authority improve its controls over comparing the family voucher unit size to the utility allowance calculation. View of Responsible Official Management agrees with the finding.
Anticipated Completion Date: May 31, 2020 RRHA management will improve its quality controls over the housing choice voucher program and will make sure that the accurate utility allowance calculation is completed based on the family voucher unit size. This will be accomplished by testing a larger number of files each month. Voucher program employees will also be retrained on the use of utility allowances.
FAC accepted this audit on October 22, 2019 — management decision was due April 22, 2020.
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2017-001
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FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
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2016-001
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
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2015-002
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