EIN: 751789515
UEI: XZ4RACSMMDF3
Audited by: John A. Blakeway, CPA
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 September 30, 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 March 30, 2026 (152 days ago).
What is a management decision? →- HCV HAP expense reported on the VMS was $1,531,521 while the amount reported on the FDS was $1,477,072. Restricted net position reported on the VMS was a negative $71,075 while the amount reported on the FDS was a positive $54,574. Unrestricted net position reported on the VMS was $255,405 while the amount reported on the FDS was $582,078. Cause: VMS and FDS are not being reconciled. Effect: Incorrect reporting on the VMS can have a negative impact on future funding. Questioned Costs: None. Repeat Finding: Not a repeat finding. Recommendation: The PHA should reconcile the amounts reported on the VMS with those reported on the FDS. Response: The PHA will adjust the current year amounts on the VMS and keep future reports reconciled with the FDS.
Show full finding ▾Hide full finding ▴Reporting - Housing Choice Voucher Program - ALN #14.871. Criteria or Specific Requirement: Amounts reported on the VMS should agree with the amounts reported on the FDS. Condition: - HCV HAP expense reported on the VMS was $1,531,521 while the amount reported on the FDS was $1,477,072. Restricted net position reported on the VMS was a negative $71,075 while the amount reported on the FDS was a positive $54,574. Unrestricted net position reported on the VMS was $255,405 while the amount reported on the FDS was $582,078. Cause: VMS and FDS are not being reconciled. Effect: Incorrect reporting on the VMS can have a negative impact on future funding. Questioned Costs: None. Repeat Finding: Not a repeat finding. Recommendation: The PHA should reconcile the amounts reported on the VMS with those reported on the FDS. Response: The PHA will adjust the current year amounts on the VMS and keep future reports reconciled with the FDS.
Corrective Action Plan - VMS not reconciled with FDS. Contact person - Executive Director, Melba White. Phone 806-293-4160. Corrective action planned - The current year VMS will be adjusted as needed and future VMS reports will be reconciled with the FDS. Anticipated completion date - Within the next fiscal year.
- The PHA was unable to provide support for an ACH payment dated 12/03/2024 in the amount of $42,487.00. Cause: Unknown. Effect: ACH payment in the amount of $42,487 was not properly supported. Questioned Costs: $42,487.00. Repeat Finding: Not a repeat finding. Recommendation: The PHA should obtain supporting documentation for the ACH payment. Response: The PHA will review the ACH payment and obtain supporting documentation.
Show full finding ▾Hide full finding ▴Allowable Costs - Housing Choice Voucher Program - ALN #14.871. Criteria or Specific Requirement: All disbursements should be adequately supported with proper documentation. Condition: - The PHA was unable to provide support for an ACH payment dated 12/03/2024 in the amount of $42,487.00. Cause: Unknown. Effect: ACH payment in the amount of $42,487 was not properly supported. Questioned Costs: $42,487.00. Repeat Finding: Not a repeat finding. Recommendation: The PHA should obtain supporting documentation for the ACH payment. Response: The PHA will review the ACH payment and obtain supporting documentation.
Corrective Action Plan - ACH payment not supported. Contact person - Executive Director, Melba White. Phone 806-293-4160. Corrective action planned - The PHA will review the ACH payment and obtain supporting documentation. Anticipated completion date - Within the next fiscal year.
FAC accepted this audit on September 25, 2024 — management decision was due March 25, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
? The PHA did not file a SEMAP report for the year. Cause: The PHA was unaware that the COVID extension had expired. Effect: A SEMAP report was not filed for 2022 year. Questioned Costs: N/A Repeat Finding: Not a repeat finding. Recommendation: SEMAP reports should be filed when due. Response: SEMAP reports will be timely filed in the future.
Show full finding ▾Hide full finding ▴C. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS Department of Housing and Urban Development 2022-001 ? Housing Choice Voucher Program ? ALN No. 14.871 Criteria or Specific Requirement: The PHA was required to file a SEMAP report for the year. Condition: ? The PHA did not file a SEMAP report for the year. Cause: The PHA was unaware that the COVID extension had expired. Effect: A SEMAP report was not filed for 2022 year. Questioned Costs: N/A Repeat Finding: Not a repeat finding. Recommendation: SEMAP reports should be filed when due. Response: SEMAP reports will be timely filed in the future.
2021- 001 - Corrective Action Plan ? SEMAP report not filed. Contact person ? Executive Director. Corrective action planned ? SEMAP reports will be timely filed in the future. Anticipated completion date ? Within the next fiscal year.
FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
FAC accepted this audit on February 27, 2022 — management decision was due August 27, 2022.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
FAC accepted this audit on September 27, 2017 — management decision was due March 27, 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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