EIN: 810294559
UEI: Q488SHCJBDH6
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 18, 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 June 18, 2026 (65 days ago).
What is a management decision? →FAC accepted this audit on November 29, 2023 — management decision was due May 29, 2024.
Deficiencies Noted in Maintenance of Mutual Help Resident Files During the review of the Mutual Help files selected for audit the following deficiencies were noted: 2 Mutual Help Files selected lacked a timely Annual Recertification Assist. Listing No.: 14.867 Questioned Costs: None Cause: The Authority’s deficiency in its resident files stems from some lack of controls concerning HUD requirements and procedures. Effect: The Authority has not been in complete compliance with the above HUD and policy requirements. Criteria: 24 CFR requirements for Indian Housing eligibility. Recommendation: In general, we continue to recommend a review of the recertification process to determine areas of weakness. We also recommend more standardization in file organization of information. Reply: We concur with the Auditor’s recommendations. We will review the recertification process to determine areas of weakness. We will also implement more standardization in file organization of information. Management has implemented procedures to clear this finding in FY 2024.
Show full finding ▾Hide full finding ▴2023-001 Condition: Deficiencies Noted in Maintenance of Mutual Help Resident Files During the review of the Mutual Help files selected for audit the following deficiencies were noted: 2 Mutual Help Files selected lacked a timely Annual Recertification Assist. Listing No.: 14.867 Questioned Costs: None Cause: The Authority’s deficiency in its resident files stems from some lack of controls concerning HUD requirements and procedures. Effect: The Authority has not been in complete compliance with the above HUD and policy requirements. Criteria: 24 CFR requirements for Indian Housing eligibility. Recommendation: In general, we continue to recommend a review of the recertification process to determine areas of weakness. We also recommend more standardization in file organization of information. Reply: We concur with the Auditor’s recommendations. We will review the recertification process to determine areas of weakness. We will also implement more standardization in file organization of information. Management has implemented procedures to clear this finding in FY 2024.
2023-001 Condition: Deficiencies Noted in Maintenance of Mutual Help Resident Files Steps to resolve: We will review the recertification process to determine areas of weakness. We will also implement more standardization in file organization of information. Management has implemented procedures to clear this finding in FY 2024. Timeframe: By FYE March 31, 2024 Individual responsible for correction: Mr. Rod Trahan, Executive Director
Deficiencies Noted in Our Examination of Emergency Rental Assistance (ERA) Files Out of 10 ERA Files the following deficiencies were noted: 2 ERA files lacked sufficient support for the amount of rental assistance and utility assistance paid to the participant. Assist. Listing No.: 14.867 Questioned Costs: None Cause: The Authority did not have adequate internal controls (monitoring) to determine that they were not in compliance with regulations or their own policies. Effect: The Authority has not been in complete compliance with the Department of Treasury guidance. Criteria: The Authority is required by regulation and their own administrative policies to perform certain procedures to ensure that the program is administered in accordance with Department of Treasury regulations. Recommendation: We recommend that the Authority conduct a review of ERAP files to ensure proper compliance. Reply: We concur with the Auditor’s recommendations. We will conduct a review of ERAP files to ensure proper compliance.
Show full finding ▾Hide full finding ▴2023-002 Condition: Deficiencies Noted in Our Examination of Emergency Rental Assistance (ERA) Files Out of 10 ERA Files the following deficiencies were noted: 2 ERA files lacked sufficient support for the amount of rental assistance and utility assistance paid to the participant. Assist. Listing No.: 14.867 Questioned Costs: None Cause: The Authority did not have adequate internal controls (monitoring) to determine that they were not in compliance with regulations or their own policies. Effect: The Authority has not been in complete compliance with the Department of Treasury guidance. Criteria: The Authority is required by regulation and their own administrative policies to perform certain procedures to ensure that the program is administered in accordance with Department of Treasury regulations. Recommendation: We recommend that the Authority conduct a review of ERAP files to ensure proper compliance. Reply: We concur with the Auditor’s recommendations. We will conduct a review of ERAP files to ensure proper compliance.
2023-002 Condition: Deficiencies Noted in Our Examination of Emergency Rental Assistance (ERA) Files Steps to resolve: We will conduct a review of ERAP files to ensure proper compliance. Management has implemented procedures to clear this finding in FY 2024. Timeframe: By FYE March 31, 2024 Individual responsible for correction: Mr. Rod Trahan, Executive Director
FAC accepted this audit on November 28, 2022 — management decision was due May 28, 2023.
Deficiencies Noted in Maintenance of Resident Files During the review of the forty (40) resident files selected for audit from all Housing Programs: 12 of 40 Rental files selected lacked a timely Annual Recertification 12 of 40 Rental files selected lacked an Annual Inspection 6 of 40 Rental files selected lacked release of information signed by tenant 5 of 40 Rental files selected lacked 3rd Party Income/Rent Calculation 3 of 40 Rental files selected lacked accurate Family Data CFDA Number: 14.867 Questioned Costs: None Cause: The Authority?s deficiency in its resident files stems from some lack of controls concerning HUD requirements and procedures. Effect: The Authority has not been in complete compliance with the above HUD and policy requirements. Criteria: 24 CFR requirements for Indian Housing eligibility. Recommendation: In general, we continue to recommend a review of the recertification process to determine areas of weakness. We also recommend more standardization in file organization of information.
Show full finding ▾Hide full finding ▴2022-1 Condition: Deficiencies Noted in Maintenance of Resident Files During the review of the forty (40) resident files selected for audit from all Housing Programs: 12 of 40 Rental files selected lacked a timely Annual Recertification 12 of 40 Rental files selected lacked an Annual Inspection 6 of 40 Rental files selected lacked release of information signed by tenant 5 of 40 Rental files selected lacked 3rd Party Income/Rent Calculation 3 of 40 Rental files selected lacked accurate Family Data CFDA Number: 14.867 Questioned Costs: None Cause: The Authority?s deficiency in its resident files stems from some lack of controls concerning HUD requirements and procedures. Effect: The Authority has not been in complete compliance with the above HUD and policy requirements. Criteria: 24 CFR requirements for Indian Housing eligibility. Recommendation: In general, we continue to recommend a review of the recertification process to determine areas of weakness. We also recommend more standardization in file organization of information.
2022-1 Condition: Deficiencies Noted in Maintenance of Resident Files Steps to resolve: Management agrees with the audit finding and has a plan in place to correct the condition. We will continue to review the recertification process to determine areas of weakness. We also are in process of having more standardization in file organization of information. Individual responsible for correction: Mr. Rod Trahan, Executive Director Timeframe: As of March 31, 2023
Procurement During the review of two (2) contracts selected for audit, the following conditions were noted: 2 of 2 files lacked documentation of preliminary cost analysis for scope of work to be performed. 2 of 2 files lacked documentation of lowest responsible bidder being selected as required by policy 2 of 2 files lacked documentation of bid advertisement 2 of 2 files lacked procurement in compliance with policy CFDA Number: 14.867 CARES, 14.862 CARES Questioned Costs: Undetermined Cause: The Authority's deficiency in procurement and contracts stems from a lack of certain controls concerning HUD requirements and procedures. Effect: The Authority has not been in complete compliance with the above HUD requirements. Criteria: HUD Regulations regarding 24 CFR 85.36 and CARES funding guidance Recommendation: We recommend that all contracts have the same level of documentation of procurement for small purchases contracts and that the Authority add additional support for contracts where only one bid for services was available.
Show full finding ▾Hide full finding ▴2022-2 Condition: Procurement During the review of two (2) contracts selected for audit, the following conditions were noted: 2 of 2 files lacked documentation of preliminary cost analysis for scope of work to be performed. 2 of 2 files lacked documentation of lowest responsible bidder being selected as required by policy 2 of 2 files lacked documentation of bid advertisement 2 of 2 files lacked procurement in compliance with policy CFDA Number: 14.867 CARES, 14.862 CARES Questioned Costs: Undetermined Cause: The Authority's deficiency in procurement and contracts stems from a lack of certain controls concerning HUD requirements and procedures. Effect: The Authority has not been in complete compliance with the above HUD requirements. Criteria: HUD Regulations regarding 24 CFR 85.36 and CARES funding guidance Recommendation: We recommend that all contracts have the same level of documentation of procurement for small purchases contracts and that the Authority add additional support for contracts where only one bid for services was available.
2022-2 Condition: Procurement Steps to resolve: Management agrees with the audit finding and has a plan in place to correct the condition. We will ensure that all contracts have the same level of documentation of procurement for small purchases contracts, and we will add additional support for contracts where only one bid for services was available. Individual responsible for correction: Mr. Rod Trahan, Executive Director Timeframe: As of March 31, 2023
FAC accepted this audit on December 30, 2018 — management decision was due June 30, 2019.
GSA_MIGRATION
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GSA_MIGRATION
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