EIN: 746003052
UEI: L8JBE9PK3X13
Audited by: Luis C Orozco Certified Public Accountant
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 June 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 December 30, 2026 (116 days from today).
What is a management decision? →Federal Program: Housing Choice Voucher Program (ALN 14.871) Compliance Requirement: Special Tests and Provisions – HQS Quality Control Inspections Criteria HUD regulations require Housing Authorities to perform supervisory Housing Quality Standards (HQS) Quality Control Inspections as part of their quality assurance process to ensure inspections are performed consistently and in accordance with HUD requirements. Condition The Authority did not perform the required HQS Quality Control Inspections during the fiscal year. No documentation was available to demonstrate that supervisory quality control inspections had been completed. Cause Management had not established procedures to ensure required HQS Quality Control Inspections were scheduled, performed, documented, and monitored. Effect Without performing required quality control inspections, management cannot adequately monitor the quality and consistency of HQS inspections or ensure deficiencies are identified and corrected timely. This increases the risk that units may not comply with HUD Housing Quality Standards. Recommendation We recommend the Authority establish written procedures requiring supervisory quality control inspections in accordance with HUD regulations. Management should maintain documentation of inspections performed and periodically monitor compliance to ensure required inspections are completed. Views of Responsible Officials Management concurs with the finding and will implement procedures to ensure that HQS Quality Control inspections are performed and properly documented in accordance with HUD requirements.
Show full finding ▾Hide full finding ▴Federal Program: Housing Choice Voucher Program (ALN 14.871) Compliance Requirement: Special Tests and Provisions – HQS Quality Control Inspections Criteria HUD regulations require Housing Authorities to perform supervisory Housing Quality Standards (HQS) Quality Control Inspections as part of their quality assurance process to ensure inspections are performed consistently and in accordance with HUD requirements. Condition The Authority did not perform the required HQS Quality Control Inspections during the fiscal year. No documentation was available to demonstrate that supervisory quality control inspections had been completed. Cause Management had not established procedures to ensure required HQS Quality Control Inspections were scheduled, performed, documented, and monitored. Effect Without performing required quality control inspections, management cannot adequately monitor the quality and consistency of HQS inspections or ensure deficiencies are identified and corrected timely. This increases the risk that units may not comply with HUD Housing Quality Standards. Recommendation We recommend the Authority establish written procedures requiring supervisory quality control inspections in accordance with HUD regulations. Management should maintain documentation of inspections performed and periodically monitor compliance to ensure required inspections are completed. Views of Responsible Officials Management concurs with the finding and will implement procedures to ensure that HQS Quality Control inspections are performed and properly documented in accordance with HUD requirements.
Compliance Requirement: Special Tests and Provisions – HQS Quality Control Inspections Management’s Response Management acknowledges the deficiency identified during the audit and has implemented corrective measures to strengthen internal controls over compliance. The Housing Authority is committed to enhancing its quality control procedures, improving supervisory oversight, and ensuring compliance with HUD requirements. The following actions have been implemented or are in the process of being implemented: • Implement Enhanced Quality Control • Conduct monthly QC reviews of a sample of income determinations. • Document findings and corrective actions in a QC log. • Provide coaching or retraining for staff when errors are identified. • Ongoing Monitoring & Accountability • Supervisors will review income calculations for accuracy before final approval. • QC results will be discussed in monthly performance meetings. • Trends or recurring issues will be addressed through updated procedures or additional training. Responsible Officials: HCV Program Administrator and Executive Director Anticipated Completion Date: September 30, 2026
FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
FAC accepted this audit on June 25, 2024 — management decision was due December 25, 2024.
FAC accepted this audit on June 22, 2023 — management decision was due December 22, 2023.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
FAC accepted this audit on August 16, 2021 — management decision was due February 16, 2022.
FAC accepted this audit on July 23, 2020 — management decision was due January 23, 2021.
FAC accepted this audit on June 20, 2019 — management decision was due December 20, 2019.
FAC accepted this audit on July 19, 2018 — management decision was due January 19, 2019.
FAC accepted this audit on June 29, 2017 — management decision was due December 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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