EIN: 820442236
UEI: KLCSMPVENYL6
Audited by: EIDE BAILLY LLP
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 April 23, 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 October 23, 2026 (49 days from today).
What is a management decision? →FAC accepted this audit on June 23, 2025 — management decision was due December 23, 2025.
FAC accepted this audit on March 4, 2024 — management decision was due September 4, 2024.
There was not a documented review by a separate individual outside of the preparer of the program income calculations. Cause: The Housing Authority had a review process in place over program income calculations. However, the review process was not documented. Effect: Without a documented review and approval, there is a possibility for errors in the calculation of program income. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 13 participants out of 65 participants were selected for program income testing. Repeat Finding from Prior Year: No Recommendation: We recommend the Housing Authority to implement a documentation process around the review and approval of program income calculations. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2023-001 U.S. Department of Housing and Urban Development Federal Financial Assistance Listing 14.267 Continuum of Care Program Program Income Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: There was not a documented review by a separate individual outside of the preparer of the program income calculations. Cause: The Housing Authority had a review process in place over program income calculations. However, the review process was not documented. Effect: Without a documented review and approval, there is a possibility for errors in the calculation of program income. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 13 participants out of 65 participants were selected for program income testing. Repeat Finding from Prior Year: No Recommendation: We recommend the Housing Authority to implement a documentation process around the review and approval of program income calculations. Views of Responsible Officials: Management agrees with the finding.
Federal Award Findings and Questioned Costs Reference Number: 2023‐001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Continuum of Care Program Federal Financial Assistance Listing: 14.267 Finding Summary: Program Income Significant Deficiency in Internal Control over Compliance Contact: Jillian Patterson, Deputy Director 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: There was not a documented review by a separate individual outside of the preparer of the program income calculations. The Housing Authority had a review process in place over program income calculations. However, the review process was not documented. Corrective Action Plan: It is important to note that while we do have a process in place for program income calculations, we recognize that it was not adequately documented. To remedy this and ensure compliance with federal regulations, we have developed the following corrective action plan: Implementation of Controls Configure Yardi Voyager PHA software to enforce controls and workflows that ensure consistency and documentation of the review process. This may include setting up automated notifications for review assignments, establishing approval hierarchies, and creating standardized templates for documentation. Designation of Reviewer Utilize Yardi Voyager PHA software to assign designated reviewers for program income calculations, ensuring separation from the preparer. The software will facilitate clear identification of reviewers, their roles, and responsibilities within the review process. Documentation of Review Process Utilize Yardi Voyager PHA software to streamline and document the review process for program income calculations. The software will be configured to include a dedicated workflow specifically for documenting and tracking reviews conducted by separate individuals outside of the preparer. Periodic Monitoring and Evaluation Utilize the reporting and analytics features to monitor and evaluate the effectiveness of the review process. Generate regular reports to assess compliance with established procedures and identify any areas for improvement. Ongoing Compliance Monitoring Utilize Yardi Voyager PHA software to conduct ongoing compliance monitoring of internal controls and processes related to program income calculations. Set up automated alerts and notifications to flag any potential non‐compliance issues for timely resolution. By leveraging the capabilities of Yardi Voyager PHA software, the Housing Authority will enhance its ability to document, track, and monitor the review process for program income calculations, thereby strengthening internal controls and ensuring compliance with 2 CFR 200.303(a).
FAC accepted this audit on March 26, 2023 — management decision was due September 26, 2023.
FAC accepted this audit on March 17, 2022 — management decision was due September 17, 2022.
FAC accepted this audit on April 25, 2021 — management decision was due October 25, 2021.
FAC accepted this audit on February 18, 2020 — management decision was due August 18, 2020.
FAC accepted this audit on January 28, 2019 — management decision was due July 28, 2019.
FAC accepted this audit on March 6, 2018 — management decision was due September 6, 2018.
FAC accepted this audit on March 5, 2017 — management decision was due September 5, 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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