EIN: 746003044
UEI: JJLQRVKGFUS6
Audited by: JUAREZ CPA FIRM PLLC
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 March 31, 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 1, 2026 (31 days from today).
What is a management decision? →FAC accepted this audit on March 26, 2025 — management decision was due September 26, 2025.
FAC accepted this audit on March 30, 2024 — management decision was due September 30, 2024.
The PHA didn't timely follow its eviction and workout agreement policies. Cause: Unknown. Effect: The majority of the PHA's tenants failed to timely pay their monthly rental amounts. As a result, the year-end tenant accounts receivable balance increased to $528,266 (67% of tenant rental revenue). Bad debt expense caused mainly from increasing the allowance for doubtful accounts was $445,641 (56% of tenant rental revenue). Questioned Costs: $445,641 in bad debt expense. Repeat Finding: Not a repeat finding. Recommendation: The PHA should timely enforce its eviction and workout agreement policies. Response: The PHA is currently addressing outstanding Account Tenant Receivables in the following manner: We are contacting the families in sequence of the largest outstanding debt to lesser, these families are provided with an option to settle the debt via a Payment Agreement. The Agreement details total amount owed, a requirement of an initial down payment of 5% of the outstanding amount, the remainder is scheduled at a value of 10% of the families monthly adjusted income until full payment. Many families have abandoned their units upon completing these initial interviews, for these we will place their outstanding debt on HUD EIV module, and will be soliciting a collection agency contract for efforts to collect outstanding debt.
Show full finding ▾Hide full finding ▴2023-001 - Public and Indian Housing - ALN No. 14.850 Criteria or Specific Requirement: HUD requies PHA's to timely follow its eviction and workout agreement policies. Condition: The PHA didn't timely follow its eviction and workout agreement policies. Cause: Unknown. Effect: The majority of the PHA's tenants failed to timely pay their monthly rental amounts. As a result, the year-end tenant accounts receivable balance increased to $528,266 (67% of tenant rental revenue). Bad debt expense caused mainly from increasing the allowance for doubtful accounts was $445,641 (56% of tenant rental revenue). Questioned Costs: $445,641 in bad debt expense. Repeat Finding: Not a repeat finding. Recommendation: The PHA should timely enforce its eviction and workout agreement policies. Response: The PHA is currently addressing outstanding Account Tenant Receivables in the following manner: We are contacting the families in sequence of the largest outstanding debt to lesser, these families are provided with an option to settle the debt via a Payment Agreement. The Agreement details total amount owed, a requirement of an initial down payment of 5% of the outstanding amount, the remainder is scheduled at a value of 10% of the families monthly adjusted income until full payment. Many families have abandoned their units upon completing these initial interviews, for these we will place their outstanding debt on HUD EIV module, and will be soliciting a collection agency contract for efforts to collect outstanding debt.
Corrective Action Plan - Past due tenant accounts receivable. Contact person - Executive Director. Corrective action planned - The PHA is working to obtain workout agreements on all past due balances. Anticipated completion date - Within the next fiscal year.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
FAC accepted this audit on January 2, 2020 — management decision was due July 2, 2020.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 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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