EIN: 816001751
UEI: QLM3J94NPNM2
Audited by: rector, Reeder & Lofton, P.C.
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 1, 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 April 1, 2026 (160 days ago).
What is a management decision? →Finding 2025-001 – Public Housing Internal Control over Waiting List – Eligibility Noncompliance and Significant Deficiency Low Rent Public Housing – Subsidy ALN 14.850 Condition & Cause: A review of the waitlist system within the software module revealed that the historical waitlists are not available for review. Without being able to generate the historical waitlist used to house certain residents, we were unable to conduct a compliance review of the new applicants which were housed, to determine that they were placed in proper order and in accordance with the ACOP. Consequently, without substantive evidence we could not determine PHA compliance with federal regulations. Criteria: The Code of Federal Regulations and the Housing Authority’s Admissions and Continued Occupancy Policy (ACOP). 24 CFR 960.206(e)(2) states that there must be a clear audit trail to verify that each applicant has been selected in accordance with the method specified in the PHA plan. Effect: Failure to provide evidence of compliance can result in loss of funding for grants and other programs which require operations to demonstrate compliance with the applicable regulations. Recommendation: We recommend that the Agency obtain training from the software vendor to document the compliance with the waitlist criteria established in the ACOP and Code of Federal Regulations. The Authority should be able to support each selection and move in from the waiting list with evidence that it followed its board approved housing policies. This documentation should be available through the software but could also be provided through manual contemporaneous documentation. Questioned Costs: None Repeat Finding: No Was sampling statistically valid? Yes
Show full finding ▾Hide full finding ▴Finding 2025-001 – Public Housing Internal Control over Waiting List – Eligibility Noncompliance and Significant Deficiency Low Rent Public Housing – Subsidy ALN 14.850 Condition & Cause: A review of the waitlist system within the software module revealed that the historical waitlists are not available for review. Without being able to generate the historical waitlist used to house certain residents, we were unable to conduct a compliance review of the new applicants which were housed, to determine that they were placed in proper order and in accordance with the ACOP. Consequently, without substantive evidence we could not determine PHA compliance with federal regulations. Criteria: The Code of Federal Regulations and the Housing Authority’s Admissions and Continued Occupancy Policy (ACOP). 24 CFR 960.206(e)(2) states that there must be a clear audit trail to verify that each applicant has been selected in accordance with the method specified in the PHA plan. Effect: Failure to provide evidence of compliance can result in loss of funding for grants and other programs which require operations to demonstrate compliance with the applicable regulations. Recommendation: We recommend that the Agency obtain training from the software vendor to document the compliance with the waitlist criteria established in the ACOP and Code of Federal Regulations. The Authority should be able to support each selection and move in from the waiting list with evidence that it followed its board approved housing policies. This documentation should be available through the software but could also be provided through manual contemporaneous documentation. Questioned Costs: None Repeat Finding: No Was sampling statistically valid? Yes
Finding 2025-001- Public Housing Internal Control over Waiting List - Eligibility Noncompliance and Significant Deficiency Low Rent Public Housing - Subsidy ALN 14.850 Corrective Action Plan: The Great Falls Housing Authority printed out waiting lists on the date of the audit finding. We will keep notes on the list and at periodic times when adding or deleting applicants we will maintain all lists in a binder for historical review. Person Responsible: Donna Halbleib, Program Supervisor Anticipated Completion Date: Already implemented and will be continuously kept - March 31, 2026
FAC accepted this audit on October 28, 2024 — management decision was due April 28, 2025.
14.850 Public and Indian Housing 2024-001: Condition The Authority is responsible for complying with Uniform Guidance (2 CFR Part 200) and the U.S. Department of Housing and Urban Development (HUD) regulations, and is required to maintain complete and accurate tenant files that substantiate tenant eligibility, and compliance with specific program requirements. Criteria During the annual recertification process, the Authority is required to complete a physical condition inspection report, in accordance with internal policy and the special tests and provisions section of 24 CFR section 5.703. Context In reviewing and testing tenant files, 2 out of 40 sample tenant files (5%) were missing the annual physical condition inspection report that is necessary to maintain tenant eligibility and compliance with specific program requirements. Cause The Authority indicated the deficiencies were primarily due to significant staff turnover and oversight in maintaining and reviewing tenant files. The existing internal controls were insufficient to ensure compliance with both internal and HUD’s documentation requirements. Effect The deficiencies in maintaining complete tenant files could lead to potential noncompliance under the eligibility and special tests and provisions requirements of the Public and Indian Housing program. This might result in questioned costs and could jeopardize future funding from HUD. Recommendation We recommend the Authority conduct a periodic internal review process to ensure that all tenant files are complete and in compliance with federal requirements, including development of procedures for routinely updating tenant files and rectifying any identified deficiencies in a timely manner. Planned Corrective Action The Authority will have all tenant files reviewed after an annual to ensure accuracy of documentation and the files. The Program Supervisor will receive a list of all annuals each Leasing Specialist will be doing for the month. The Supervisor will have a checklist that they will verify and sign off on that all files are complete and in compliance with necessary requirements.
Show full finding ▾Hide full finding ▴14.850 Public and Indian Housing 2024-001: Condition The Authority is responsible for complying with Uniform Guidance (2 CFR Part 200) and the U.S. Department of Housing and Urban Development (HUD) regulations, and is required to maintain complete and accurate tenant files that substantiate tenant eligibility, and compliance with specific program requirements. Criteria During the annual recertification process, the Authority is required to complete a physical condition inspection report, in accordance with internal policy and the special tests and provisions section of 24 CFR section 5.703. Context In reviewing and testing tenant files, 2 out of 40 sample tenant files (5%) were missing the annual physical condition inspection report that is necessary to maintain tenant eligibility and compliance with specific program requirements. Cause The Authority indicated the deficiencies were primarily due to significant staff turnover and oversight in maintaining and reviewing tenant files. The existing internal controls were insufficient to ensure compliance with both internal and HUD’s documentation requirements. Effect The deficiencies in maintaining complete tenant files could lead to potential noncompliance under the eligibility and special tests and provisions requirements of the Public and Indian Housing program. This might result in questioned costs and could jeopardize future funding from HUD. Recommendation We recommend the Authority conduct a periodic internal review process to ensure that all tenant files are complete and in compliance with federal requirements, including development of procedures for routinely updating tenant files and rectifying any identified deficiencies in a timely manner. Planned Corrective Action The Authority will have all tenant files reviewed after an annual to ensure accuracy of documentation and the files. The Program Supervisor will receive a list of all annuals each Leasing Specialist will be doing for the month. The Supervisor will have a checklist that they will verify and sign off on that all files are complete and in compliance with necessary requirements.
Planned Corrective Action: The Authority will have all tenant files reviewed after an annual to ensure accuracy of documentation and the files. The Program Supervisor will receive a list of all annuals each Leasing Specialist will be doing for the month. The Supervisor will have a checklist that they will verify and sign off on that all files are complete and in compliance with necessary requirements.
FAC accepted this audit on October 31, 2023 — management decision was due May 1, 2024.
FAC accepted this audit on January 4, 2023 — management decision was due July 4, 2023.
FAC accepted this audit on September 10, 2021 — management decision was due March 10, 2022.
FAC accepted this audit on August 24, 2020 — management decision was due February 24, 2021.
FAC accepted this audit on August 15, 2019 — management decision was due February 15, 2020.
FAC accepted this audit on August 1, 2018 — management decision was due February 1, 2019.
FAC accepted this audit on August 21, 2017 — management decision was due February 21, 2018.
FAC accepted this audit on September 11, 2016 — management decision was due March 11, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Browse other Single Audit organizations in Montana →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
