EIN: 810331343
UEI: MNALJ7T6F139
Audited by: Wohlenberg Ritzman & Co., LLC
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 August 20, 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 February 20, 2027 (169 days from today).
What is a management decision? →The Authority’s audited financial statements were not submitted to the Federal Audit Clearinghouse by June 30, 2023. Questioned Costs: None noted. Cause: A lack of timely general ledger reconciliations contributed to the failure to timely file reports. Effect: The Authority is not in compliance with the reporting requirements set forth in the Compliance Supplement which could lead to sanctions by the funding sources. Recommendation: We recommend that the Authority implement procedures to ensure submission of the data collection form and reporting package to the federal audit clearinghouse within the nine month due date. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
Show full finding ▾Hide full finding ▴2022-002. Finding: Late Filing of Reporting Package to the Federal Audit Clearinghouse (Repeat Finding 2021,002, 2020-002) Criteria: Uniform Guidance requires an entity expending more than $750,000 of federal funds within a fiscal year to have the data collection form and reporting package submitted within nine months after the end of the audit period. Condition: The Authority’s audited financial statements were not submitted to the Federal Audit Clearinghouse by June 30, 2023. Questioned Costs: None noted. Cause: A lack of timely general ledger reconciliations contributed to the failure to timely file reports. Effect: The Authority is not in compliance with the reporting requirements set forth in the Compliance Supplement which could lead to sanctions by the funding sources. Recommendation: We recommend that the Authority implement procedures to ensure submission of the data collection form and reporting package to the federal audit clearinghouse within the nine month due date. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
2022-002. Finding: Late Filing of Reporting Package to the Federal Audit Clearinghouse (Repeat Finding 2021,002, 2020-002) • The corrective actions implemented in FY 2022: Extraordinary circumstances beyond ANHA control. ANHA was affected by the lack of staff particularly Finance staff during the period 3/16/2020 to 8/31/2021 because of COVID infections and the disruption in staff families due to COVID deaths. ANHA completed the FY2019 audit during this time, however the auditor's subsequent schedule was limited due to infections in their staff. 1. ANHA has scheduled subsequent audits to comply with the Uniform Guidance. 2. ANHA staff and independent audit staff are now healthy since the COVID shutdown. ANHA has a scheduled plan to get audits into the clearing house timely.
2021-002, 2020-002
During audit procedures related to compliance and cash, it was determined that the Authority had $2,885,546 of uninsured and uncollateralized cash balances at September 30, 2022. Questioned Costs: None noted. Cause: The Authority did not comply with 24 CFR §1000.58. Effect: In the event of bank failure, the federal funds held by the Authority would not be recovered. Failure to comply with cash collateralization policies outlined by the Department of Housing and Urban Development could lead to reduced future funding. Recommendation: The Authority should adopt procedures to ensure compliance with 24 CFR §1000.58 in the future. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
Show full finding ▾Hide full finding ▴2022-003. Finding: Special Tests and Provisions – Cash Collateralization (Compliance; Internal Controls Over Compliance (2021-003) Material Weakness ALN 14.867 Indian Housing Block Grants Criteria: 24 CFR §1000.58 states: “Recipients shall invest IHBG funds only in: (1) Obligations of the United States; obligations issued by Government sponsored agencies; securities that are guaranteed or insured by the United States; mutual (or other) funds registered with the Securities and Exchange Commission and which invest only in obligations of the United States or securities that are guaranteed or insured by the United States; or (2) Accounts that are insured by an agency or instrumentality of the United States or fully collateralized to ensure protection, even in the event of bank failure.” Condition: During audit procedures related to compliance and cash, it was determined that the Authority had $2,885,546 of uninsured and uncollateralized cash balances at September 30, 2022. Questioned Costs: None noted. Cause: The Authority did not comply with 24 CFR §1000.58. Effect: In the event of bank failure, the federal funds held by the Authority would not be recovered. Failure to comply with cash collateralization policies outlined by the Department of Housing and Urban Development could lead to reduced future funding. Recommendation: The Authority should adopt procedures to ensure compliance with 24 CFR §1000.58 in the future. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
2022-003. Finding: Special Tests and Provisions - Cash Collateralization (Compliance; Internal Controls Over Compliance (2021-003) Material Weakness The corrective actions implemented in FY 2022 Extraordinary circumstances beyond ANNA control. ANNA received large deposits from Treasury without notice and did not have the proper cash collateralization in place. ANNA has since made agreements with the bank.
2021-003
FAC accepted this audit on October 9, 2024 — management decision was due April 9, 2025.
The Authority’s audited financial statements were not submitted to the Federal Audit Clearinghouse by June 30, 2022. Questioned Costs: None noted. Cause: A lack of timely general ledger reconciliations contributed to the failure to timely file reports. Effect: The Authority is not in compliance with the reporting requirements set forth in the Compliance Supplement which could lead to sanctions by the funding sources. Recommendation: We recommend that the Authority implement procedures to ensure submission of the data collection form and reporting package to the federal audit clearinghouse within the nine month due date. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
Show full finding ▾Hide full finding ▴2021-002. Finding: Late Filing of Reporting Package to the Federal Audit Clearinghouse (Repeat Finding 2020-002) Criteria: Uniform Guidance requires an entity expending more than $750,000 of federal funds within a fiscal year to have the data collection form and reporting package submitted within nine months after the end of the audit period. Condition: The Authority’s audited financial statements were not submitted to the Federal Audit Clearinghouse by June 30, 2022. Questioned Costs: None noted. Cause: A lack of timely general ledger reconciliations contributed to the failure to timely file reports. Effect: The Authority is not in compliance with the reporting requirements set forth in the Compliance Supplement which could lead to sanctions by the funding sources. Recommendation: We recommend that the Authority implement procedures to ensure submission of the data collection form and reporting package to the federal audit clearinghouse within the nine month due date. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
2021-002. Finding: Late Reporting Package to the Federal Audit Clearinghouse (Repeat Finding 2020- 002) The corrective actions implemented in FY 2022: Extraordinary circumstances beyond ANHA control. ANHA was affected by the lack of staff particularly Finance staff during the period 3/16/2020 to 8/31/2021 because of COVID infections and the disruption in staff families due to COVID deaths. ANHA completed the FY2019 audit during this time, however the auditor's subsequent schedule was limited due to infections in their staff. 1. ANHA has scheduled subsequent audits to comply with the Uniform Guidance. 2. ANHA staff and independent audit staff are now healthy since the COVID shutdown. ANHA has a scheduled plan to get audits into the clearing house timely.
2020-002
During audit procedures related to compliance and cash, it was determined that the Authority had $1,216,251 of uninsured and uncollateralized cash balances at September 30, 2021. Questioned Costs: None noted. Cause: The Authority did not comply with 24 CFR §1000.58. Effect: In the event of bank failure, the federal funds held by the Authority would not be recovered. Failure to comply with cash collateralization policies outlined by the Department of Housing and Urban Development could lead to reduced future funding. Recommendation: The Authority should adopt procedures to ensure compliance with 24 CFR §1000.58 in the future. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
Show full finding ▾Hide full finding ▴2021-003. Finding: Special Tests and Provisions – Cash Collateralization (Compliance; Internal Controls Over Compliance Material Weakness Criteria: 24 CFR §1000.58 states: “Recipients shall invest IHBG funds only in: (1) Obligations of the United States; obligations issued by Government sponsored agencies; securities that are guaranteed or insured by the United States; mutual (or other) funds registered with the Securities and Exchange Commission and which invest only in obligations of the United States or securities that are guaranteed or insured by the United States; or (2) Accounts that are insured by an agency or instrumentality of the United States or fully collateralized to ensure protection, even in the event of bank failure.” Condition: During audit procedures related to compliance and cash, it was determined that the Authority had $1,216,251 of uninsured and uncollateralized cash balances at September 30, 2021. Questioned Costs: None noted. Cause: The Authority did not comply with 24 CFR §1000.58. Effect: In the event of bank failure, the federal funds held by the Authority would not be recovered. Failure to comply with cash collateralization policies outlined by the Department of Housing and Urban Development could lead to reduced future funding. Recommendation: The Authority should adopt procedures to ensure compliance with 24 CFR §1000.58 in the future. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
2021-003 Finding: Special Tests and Provisions - Cash Collateralization (Compliance; Internal Controls over Compliance) The corrective actions implemented in FY 2022) Extraordinary circumstances beyond ANHA control. ANHA received large deposits from Treasury without notice and did not have the proper cash collateralization in place. ANHA has since made agreements.
FAC accepted this audit on February 12, 2023 — management decision was due August 12, 2023.
The Authority?s audited financial statements were not submitted to the Federal Audit Clearinghouse by the extended due date of December 31, 2021. Questioned Costs: None noted. Cause: A lack of timely general ledger reconciliations contributed to the failure to timely file reports. Effect: The Authority is not in compliance with the reporting requirements set forth in the Compliance Supplement which could lead to sanctions by the funding sources. Recommendation: We recommend that the Authority implement procedures to ensure submission of the data collection form and reporting package to the federal audit clearinghouse within nine month due date. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
Show full finding ▾Hide full finding ▴2020-002. Finding: Reporting (Compliance; Internal Control Over Compliance) Significant Deficiency Criteria: Uniform Guidance requires an entity expending more than $750,000 of federal funds within a fiscal year to have the data collection form and reporting package submitted within nine months after the end of the audit period. The Office of Budget Management issued a memorandum which extended this due date by six months for audits normally due June 30, 2021. Condition: The Authority?s audited financial statements were not submitted to the Federal Audit Clearinghouse by the extended due date of December 31, 2021. Questioned Costs: None noted. Cause: A lack of timely general ledger reconciliations contributed to the failure to timely file reports. Effect: The Authority is not in compliance with the reporting requirements set forth in the Compliance Supplement which could lead to sanctions by the funding sources. Recommendation: We recommend that the Authority implement procedures to ensure submission of the data collection form and reporting package to the federal audit clearinghouse within nine month due date. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
RE: Responses to Schedule of Findings for Year Ended September 30, 2020 2020-002. Finding: Reporting (Compliance; Internal Control Over Compliance) Significant Deficiency . The corrective actions implemented in FY 2021: Extraordinary circumstances beyond ANHA control. ANHA was affected by the lack of staff particularly Finance staff during the period 3/16/2020 to 8/31/2021 because of COVID infections and the disruption in staff families due to COVID deaths. 1. ANHA has scheduled subsequent audits to comply with the Uniform Guidance. 2. ANHA staff and independent audit staff are now healthy since the COVID shutdown. ANHA will evaluate timing if necessary.
FAC accepted this audit on January 31, 2021 — management decision was due July 31, 2021.
During our testing over eligibility, using a statistically valid sample, we reviewed 25 tenant files and noted the following exceptions: ? No demonstration of review and approval of annual income verification for 22 low rent tenants and three mutual help homebuyers ? Rent appeared miscalculated for two low rent tenants and no supporting documentation of rent calculation was provided for three mutual help homebuyers ? No indication that annual inspections had been completed for one low rent tenant and three mutual help homebuyers Questioned Costs: None noted. Criteria: The Compliance Supplement for the Indian Housing Block Grant states that each recipient should develop written policies governing the eligibility, admission, and occupancy of families for housing assisted with grant funds (25 USC 4133(d)). The Authority?s policies state that eligibility will be determined based on household income and will be verified annually. Their policies also state that annual inspections will be performed for each occupant. Cause: Lack of file review and management oversight may have led to this finding. In addition, it appears that the Authority was not following their policies related to timely and accurate completion of annual inspections. Effect: Program participants may not have been eligible for the benefits received or their monthly rent payment may not be accurate based on current household income and size. Furthermore, by not completing annual inspections timely, or not completing them accurately may lead to undiscovered areas that require maintenance and potential risks to the occupants. Recommendation: We recommend that all eligibility related documents be reviewed by the Housing Manager after completion by the Authority?s staff to ensure income and rent is calculated correctly. Management review of the annual inspection forms will identify deficiencies. We further recommend management develop a tracking system to ensure timely completion of necessary inspections. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
Show full finding ▾Hide full finding ▴2019-005. Finding: Tenant Eligibility (Compliance and Internal Controls over Compliance) (Repeat Findings 2018-004, 2017-012 and 2016-013) Significant Deficiency Condition: During our testing over eligibility, using a statistically valid sample, we reviewed 25 tenant files and noted the following exceptions: ? No demonstration of review and approval of annual income verification for 22 low rent tenants and three mutual help homebuyers ? Rent appeared miscalculated for two low rent tenants and no supporting documentation of rent calculation was provided for three mutual help homebuyers ? No indication that annual inspections had been completed for one low rent tenant and three mutual help homebuyers Questioned Costs: None noted. Criteria: The Compliance Supplement for the Indian Housing Block Grant states that each recipient should develop written policies governing the eligibility, admission, and occupancy of families for housing assisted with grant funds (25 USC 4133(d)). The Authority?s policies state that eligibility will be determined based on household income and will be verified annually. Their policies also state that annual inspections will be performed for each occupant. Cause: Lack of file review and management oversight may have led to this finding. In addition, it appears that the Authority was not following their policies related to timely and accurate completion of annual inspections. Effect: Program participants may not have been eligible for the benefits received or their monthly rent payment may not be accurate based on current household income and size. Furthermore, by not completing annual inspections timely, or not completing them accurately may lead to undiscovered areas that require maintenance and potential risks to the occupants. Recommendation: We recommend that all eligibility related documents be reviewed by the Housing Manager after completion by the Authority?s staff to ensure income and rent is calculated correctly. Management review of the annual inspection forms will identify deficiencies. We further recommend management develop a tracking system to ensure timely completion of necessary inspections. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
2019-005. Finding: Tenant Eligibility (Compliance and Internal Controls over Compliance) (Repeat Findings 2018-004, 2017-012 and 2016-013) Corrective Action: The corrective actions implemented in FY 2019 and FY 2020 include: 1. ANHA has implemented a recertification and inspection schedule which is tied to employee performance. 2. The Executive Director and/or designee will review the eligibility document calculations comparing the HDS system calculations to manual results for accuracy. The documents will be scanned and attached to the electronic file as well as electronically attached to the HDS property management file. 3. The Executive Director will review the status of the inspections completed, scanned and electronically attached to the HDS file for accuracy and timeliness. This will be an electronic report generated from the HDS system. ANHA will regularly monitor the status of implementing this corrective action with planned full compliance by March 31, 2020.
2018-004
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
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2017-012
FAC accepted this audit on June 28, 2018 — management decision was due December 28, 2018.
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2016-002, 2016-003
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2016-009
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2016-001
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2016-004, 2016-005
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2016-007
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2016-008
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2016-006
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2016-013
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2016-010
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2016-011
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2016-012
FAC accepted this audit on July 25, 2017 — management decision was due January 25, 2018.
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