EIN: 841300668
UEI: F3JLCPV8XGX9
Audit also covers 5 related EINs: 352441382, 871334124, 873556128, 882711732, 882767302 · unlinked EINs have no separate FAC filing
Audited by: Eide Bailly LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 5, 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 August 5, 2026 (27 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2025 — management decision was due March 30, 2026.
FAC accepted this audit on April 29, 2025 — management decision was due October 29, 2025.
During our testing, we noted two files that were missing signatures from one of the household members over the age of 18. Cause: The Authority’s internal controls related to maintaining proper files were not operating as designed and was an oversight by staff. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with eligibility requirements. Questioned Costs: N/A Context/Sampling: We tested 60 files from the population of over 250. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that all persons over 18 years of age sign the proper forms. View of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development – CFDA #14.871 Housing Choice Vouchers Applicable Federal Award Number and Year – HCV2024 Eligibility Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria: The Program requires the Authority to obtain signatures on release forms from all persons in the household over 18 years of age. Condition: During our testing, we noted two files that were missing signatures from one of the household members over the age of 18. Cause: The Authority’s internal controls related to maintaining proper files were not operating as designed and was an oversight by staff. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with eligibility requirements. Questioned Costs: N/A Context/Sampling: We tested 60 files from the population of over 250. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that all persons over 18 years of age sign the proper forms. View of Responsible Officials: Management agrees with the finding.
Finding 2024-002: U.S. Department of Housing and Urban Development – CFDA #14.871 Housing Choice Vouchers Applicable Federal Award Number and Year- HCV2024 Eligibility Name of contact Person: Jenette Jemison, Director of Housing Operations Anticipated completion date: Completed Planned Corrective Action: • SMHO will require managerial file review/approval for all new move-ins, port-ins and annual re-exams and the manager/lead will sign the check sheet for each file to indicate the review/approval has been completed.
During our testing, we noted one file that the incorrect income was calculated and used on the form, however, the error did not cause a change in the tenant assistance payment. Cause: The Authority’s internal controls related to maintaining proper files were not operating as designed and was an oversight by staff. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with eligibility requirements. Questioned Costs: N/A Context/Sampling: We tested 60 files from the population of over 250. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that all the proper income is being calculated and used on the form to calculate HAP. View of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development – CFDA #14.871 Housing Choice Vouchers Applicable Federal Award Number and Year – HCV2024 Eligibility Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria: The Authority is required to determine income eligibility and calculate the tenant’s rent payment using the documentation from third party verification in accordance with 24 CFR Part 5 Subpart F. Condition: During our testing, we noted one file that the incorrect income was calculated and used on the form, however, the error did not cause a change in the tenant assistance payment. Cause: The Authority’s internal controls related to maintaining proper files were not operating as designed and was an oversight by staff. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with eligibility requirements. Questioned Costs: N/A Context/Sampling: We tested 60 files from the population of over 250. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that all the proper income is being calculated and used on the form to calculate HAP. View of Responsible Officials: Management agrees with the finding.
Finding 2024-003: U.S. Department of Housing and Urban Development – CFDA #14.871 Housing Choice Vouchers Applicable Federal Award Number and Year- HCV2024 Eligibility Name of contact Person: Jenette Jemison, Director of Housing Operations Anticipated completion date: Completed Planned Corrective Action: • SMHO will require managerial file review/approval for income used at new move-ins, port-ins and annual re-exams and the manager/lead will initial the new income line item added to the check sheet for each file to indicate the review/approval has been completed.
During our testing, we noted one file that the passed re-inspection was not in the tenant file, however, we were able to substantiate that the re-inspection was completed and passed within the allowed time through their software system. Cause: The Authority’s internal controls related to maintaining proper files were not operating as designed and the inspection report was misplaced or filed incorrectly. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with eligibility requirements. Questioned Costs: N/A Context/Sampling: We tested 26 files from the population of 152 total failed inspections during the fiscal year. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that all the proper documents be filed in the tenant files. View of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development – CFDA #14.871 Housing Choice Vouchers Applicable Federal Award Number and Year – HCV2024 HQS Enforcement Significant Deficiency in Internal Control over Compliance Criteria: The Authority is to maintain a copy of all HQS inspections and re-inspections of failed inspections. Condition: During our testing, we noted one file that the passed re-inspection was not in the tenant file, however, we were able to substantiate that the re-inspection was completed and passed within the allowed time through their software system. Cause: The Authority’s internal controls related to maintaining proper files were not operating as designed and the inspection report was misplaced or filed incorrectly. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with eligibility requirements. Questioned Costs: N/A Context/Sampling: We tested 26 files from the population of 152 total failed inspections during the fiscal year. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that all the proper documents be filed in the tenant files. View of Responsible Officials: Management agrees with the finding.
Finding 2024-004: U.S. Department of Housing and Urban Development – CFDA #14.871 Housing Choice Vouchers Applicable Federal Award Number and Year- HCV2024 HQS Enforcement Name of contact Person: Jenette Jemison, Director of Housing Operations Anticipated completion date: In Progress Planned Corrective Action: • SMHO will provide additional staff training and testing of understanding through a thirdparty training platform for inspections and re-inspections procedures. Management will quarterly review each file that requires re-inspection to ensure all documents are present in the file.
During our testing of cash disbursements, we identified unallowable expenditures charged to the project for staff treats and staff bonus pay. Cause: The Authority’s internal controls related to reviewing charges allocated to the project were not operating as designed and was an oversight by staff. Effect: The project was charged for and paid unallowable expenses. Questioned Costs: $344 Context/Sampling: A non-statistical sample of 60 disbursements were selected for testing, which accounted for $103,023 out of the total $2,889,933 disbursement population. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that all costs charged to the project are for allowable costs. View of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development – CFDA #14.155 Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects Applicable Federal Award Number and Year – HUD loan under Section 207/223(f), HUD Project No. 101-11316 Allowable Costs/Allowable Activities Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria: As required by the HUD regulatory agreement, expenses charged to the project operations, whether for management agent services or other expenses, must be reasonable, typical, necessary and show a clear benefit to the tenants of the property. Condition: During our testing of cash disbursements, we identified unallowable expenditures charged to the project for staff treats and staff bonus pay. Cause: The Authority’s internal controls related to reviewing charges allocated to the project were not operating as designed and was an oversight by staff. Effect: The project was charged for and paid unallowable expenses. Questioned Costs: $344 Context/Sampling: A non-statistical sample of 60 disbursements were selected for testing, which accounted for $103,023 out of the total $2,889,933 disbursement population. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that all costs charged to the project are for allowable costs. View of Responsible Officials: Management agrees with the finding.
Finding 2024-005: U.S. Department of Housing and Urban Development – CFDA #14.155 Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects Applicable Federal Award Number and Year – HUD loan under section 207/223(f), HUD Project No. 101-11316 Allowable Costs/ Allowable Activities Name of contact Person: Renee Gallegos, Finance Manager Anticipated completion date: Completed Planned Corrective Action: • Management has updated internal controls to include that all costs charged to the project are for allowable costs.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
The Housing Authority of the City of Greeley did not utilize staff to adequately segregate duties. Internal controls have not been designed to allow for preparation processes and then segregated review processes. Specifically, segregation of duties was not present for the payroll functions, bank reconciliations and journal entries. Questioned Costs: None. Cause: The lack of adequate policies and procedures regarding segregation of duties can be attributed to management's oversight. Management has not established the necessary internal controls to ensure proper accountability and oversight. Effect: Increased risks of errors and potential fraud within key functions such as payroll, bank reconciliations, and journal entries. Recommendation: We recommended the Authority develop clear policies that define roles and responsibilities, ensuring clear segregation of duties across all critical functions. Hiring additional staff or reassigning existing staff to ensure that no individual has control over multiple critical functions. Create a review process where management or a designated committee regularly reviews key functions to ensure adherence to policies. Management’s Response: Management will adopt policies and procedures that will enhance the segregation of duties with the accounting functions.
Show full finding ▾Hide full finding ▴Federal Program: Assistance Listing #14.871 - Section 8 Housing Choice Vouchers. Criteria: The green book requires internal control and segregation of duties. Condition: The Housing Authority of the City of Greeley did not utilize staff to adequately segregate duties. Internal controls have not been designed to allow for preparation processes and then segregated review processes. Specifically, segregation of duties was not present for the payroll functions, bank reconciliations and journal entries. Questioned Costs: None. Cause: The lack of adequate policies and procedures regarding segregation of duties can be attributed to management's oversight. Management has not established the necessary internal controls to ensure proper accountability and oversight. Effect: Increased risks of errors and potential fraud within key functions such as payroll, bank reconciliations, and journal entries. Recommendation: We recommended the Authority develop clear policies that define roles and responsibilities, ensuring clear segregation of duties across all critical functions. Hiring additional staff or reassigning existing staff to ensure that no individual has control over multiple critical functions. Create a review process where management or a designated committee regularly reviews key functions to ensure adherence to policies. Management’s Response: Management will adopt policies and procedures that will enhance the segregation of duties with the accounting functions.
Management’s Response: Management will adopt policies and procedures that will enhance the segregation of duties with the accounting functions.
The Authority does not have an organized journal voucher system that ensures transparency and accountability in financial reporting. There is not a designated preparer, reviewer, and authorizer. Questioned Costs: None. Cause: Absence of clear guidelines and procedures for creating, approving, and recording journal vouchers can lead to inconsistencies. Employees are not adequately trained on how to segregate their duties within the journal voucher system.Effect: The absence of a structured approval process can make it difficult to hold individuals accountable for financial entries, increasing the risk of fraud or misuse of funds. Variability in how transactions are recorded can lead to inconsistencies, making it challenging to maintain accurate and reliable financial records. Without a formalized process for documenting transactions, errors in recording may go unnoticed, leading to inaccurate financial statements. The inability to easily document and authorize adjustments or corrections can result in delays and increased workload for staff. There is a regulatory compliance risk that can potentially lead to penalties. Recommendation: There should be an individual responsible for initiating the journal entry. A person who verifies the accuracy and appropriateness of the entry. A manager or finance officer responsible for the final approval and authorization of the transaction. Ensure that every journal voucher is backed by adequate supporting documentation, such as invoices, receipts, contracts, or other relevant paperwork that justifies the transaction. Reviewers should follow a standardized checklist to ensure that all key details (such as dates, amounts, account codes, and descriptions) are correct. There should be controls on the approving and posting the journal entries. Management’s Response: Management will develop and install a journal voucher system which requires approval by a person other than the preparer.
Show full finding ▾Hide full finding ▴Federal Program: Assistance Listing #14.871 - Section 8 Housing Choice Vouchers. Criteria: SAS 99 requires proper documented internal control over journal entries. Condition: The Authority does not have an organized journal voucher system that ensures transparency and accountability in financial reporting. There is not a designated preparer, reviewer, and authorizer. Questioned Costs: None. Cause: Absence of clear guidelines and procedures for creating, approving, and recording journal vouchers can lead to inconsistencies. Employees are not adequately trained on how to segregate their duties within the journal voucher system.Effect: The absence of a structured approval process can make it difficult to hold individuals accountable for financial entries, increasing the risk of fraud or misuse of funds. Variability in how transactions are recorded can lead to inconsistencies, making it challenging to maintain accurate and reliable financial records. Without a formalized process for documenting transactions, errors in recording may go unnoticed, leading to inaccurate financial statements. The inability to easily document and authorize adjustments or corrections can result in delays and increased workload for staff. There is a regulatory compliance risk that can potentially lead to penalties. Recommendation: There should be an individual responsible for initiating the journal entry. A person who verifies the accuracy and appropriateness of the entry. A manager or finance officer responsible for the final approval and authorization of the transaction. Ensure that every journal voucher is backed by adequate supporting documentation, such as invoices, receipts, contracts, or other relevant paperwork that justifies the transaction. Reviewers should follow a standardized checklist to ensure that all key details (such as dates, amounts, account codes, and descriptions) are correct. There should be controls on the approving and posting the journal entries. Management’s Response: Management will develop and install a journal voucher system which requires approval by a person other than the preparer.
Management’s Response: Management will develop and install a journal voucher system which requires approval by a person other than the preparer.
FAC accepted this audit on October 10, 2024 — management decision was due April 10, 2025.
The Authority was unable to provide records to document the basis for the determination that rent to owner is reasonable for two out of forty participant households tested. Questioned Costs: None. Cause and Effect: The cause is the lack of file reviews for new staff hires. The effect is inappropriate rent subsidy could be applied. Recommendation: We recommended the Authority have a reviewer perform a tenant file review once a staff member completes a tenant’s file. Management’s Response: The Authority has implemented the following in response to this finding: • All staff recently attended voucher training to understand the importance of and the process for file review and the documentation required, including rent reasonableness at move-in and as required. Staff will attend various HCV training throughout the year to ensure practical application. • Internal and third-party file reviews are and will continue to be conducted quarterly, to ensure file completeness, including rent reasonableness is completed properly and present in every move-in file and as required. If no rent reasonableness is in the file, SMHO will ensure one is completed, along with a clarification explaining any discrepancy. • SMHO will require managerial file review/approval for all new staff for the first six months of hire and will sign the check sheet for each file to indicate the review/approval has been completed.
Show full finding ▾Hide full finding ▴Criteria: In accordance with 24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507, the public housing agency (PHA) must determine that the rent to the owner is reasonable at the time of initial leasing. Also, the PHA must determine reasonable rent during the term of the contract (a) before any increase in the rent to owner, and (b) at the HAP contract anniversary if there is a 5 percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. The PHA must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) Condition: The Authority was unable to provide records to document the basis for the determination that rent to owner is reasonable for two out of forty participant households tested. Questioned Costs: None. Cause and Effect: The cause is the lack of file reviews for new staff hires. The effect is inappropriate rent subsidy could be applied. Recommendation: We recommended the Authority have a reviewer perform a tenant file review once a staff member completes a tenant’s file. Management’s Response: The Authority has implemented the following in response to this finding: • All staff recently attended voucher training to understand the importance of and the process for file review and the documentation required, including rent reasonableness at move-in and as required. Staff will attend various HCV training throughout the year to ensure practical application. • Internal and third-party file reviews are and will continue to be conducted quarterly, to ensure file completeness, including rent reasonableness is completed properly and present in every move-in file and as required. If no rent reasonableness is in the file, SMHO will ensure one is completed, along with a clarification explaining any discrepancy. • SMHO will require managerial file review/approval for all new staff for the first six months of hire and will sign the check sheet for each file to indicate the review/approval has been completed.
Management’s Response: The Authority has implemented the following in response to this finding: • All staff recently attended voucher training to understand the importance of and the process for file review and the documentation required, including rent reasonableness at move-in and as required. Staff will attend various HCV training throughout the year to ensure practical application. • Internal and third-party file reviews are and will continue to be conducted quarterly, to ensure file completeness, including rent reasonableness is completed properly and present in every move-in file and as required. If no rent reasonableness is in the file, SMHO will ensure one is completed, along with a clarification explaining any discrepancy. • SMHO will require managerial file review/approval for all new staff for the first six months of hire and will sign the check sheet for each file to indicate the review/approval has been completed.
FAC accepted this audit on April 12, 2024 — management decision was due October 12, 2024.
Views of Responsible Officials and Planned Corrective Actions: The Authority knew that delaying the audit would result in the late release of the 2022 audit and non-compliance with federal regulations.
Show full finding ▾Hide full finding ▴Views of Responsible Officials and Planned Corrective Actions: The Authority knew that delaying the audit would result in the late release of the 2022 audit and non-compliance with federal regulations.
The housing authority plans to prepare and complete annual audits in a timely manner to ensure we are meeting our deadlines and comply with federal regulations moving forward. We are actively working with our auditors to make certain this is corrected as soon as possible.
FAC accepted this audit on August 3, 2022 — management decision was due February 3, 2023.
The Authority was unable to provide the consent release forms for three participant households out of forty households tested. Questioned Costs: None. Cause and Effect: Due to a difference in timing between the participant household?s annual reexamination and the completion of the document file, the related consents were misplaced. This could cause the Authority to be out of compliance with the Privacy Act and other provisions of Federal, State and local laws. Recommendation: We recommend the Authority add participant household consent forms to the participant?s paper or electronic file at the start of the reexamination process. Management?s Response: The Authority has implemented the following in response to this finding: ? Check sheets will be used to ensure that all documents that are required are in the file behind the check sheet. ? Filing will be completed in a timely manner and is scheduled for Thursday afternoons or Friday mornings each week. ? When there is any turnover in staff, this filing process will be trained to ensure that going forward all paperwork is in the files. ? Random files will be selected during the year by the Housing Programs Manager or Director of Housing to verify the correct information is in the files.
Show full finding ▾Hide full finding ▴Finding 2021-001: Eligibility for Individuals Federal Program: Assistance Listing #14.871 - Section 8 Housing Choice Vouchers. Criteria: In accordance with 24 CFR sections 5.212 and 5.230, the public housing agency (PHA) must obtain (a) one or more release forms to allow the PHA to obtain information from third parties; (b) a federally prescribed general release form for employment information; and (c) a privacy notice for each member of the family of an assistance applicant or participant who is at least 18 years of age. Under some circumstances, other members of the family are required to sign these forms. Condition: The Authority was unable to provide the consent release forms for three participant households out of forty households tested. Questioned Costs: None. Cause and Effect: Due to a difference in timing between the participant household?s annual reexamination and the completion of the document file, the related consents were misplaced. This could cause the Authority to be out of compliance with the Privacy Act and other provisions of Federal, State and local laws. Recommendation: We recommend the Authority add participant household consent forms to the participant?s paper or electronic file at the start of the reexamination process. Management?s Response: The Authority has implemented the following in response to this finding: ? Check sheets will be used to ensure that all documents that are required are in the file behind the check sheet. ? Filing will be completed in a timely manner and is scheduled for Thursday afternoons or Friday mornings each week. ? When there is any turnover in staff, this filing process will be trained to ensure that going forward all paperwork is in the files. ? Random files will be selected during the year by the Housing Programs Manager or Director of Housing to verify the correct information is in the files.
Planned Corrective Action: ? Check sheets will be used to ensure that all documents that are required are in the file behind the check sheet. ? Filing will be completed in a timely manner and is scheduled for Thursday afternoons or Friday mornings each week. ? When there is any turnover in staff, this filing process will be trained to ensure that going forward all paperwork is in the files. ? Random files will be selected during the year by the Housing Programs Manager or Director of Housing to verify the correct information is in the files.
The Authority was unable to provide documentation supporting the annual reexamination of family income and composition and a corresponding adjustment to the tenant rent and housing assistance payment as necessary using the documentation from third party verification consent release forms for one out of forty participant households tested. Questioned Costs: None. Cause and Effect: Due to personnel turnover during the year, documentation for annual reexaminations was not completed or filed in a manner that supporting document was added to the household?s file. Recommendation: We recommend the Authority add participant household consent forms to the participant?s paper or electronic file at the start of the reexamination process. Management?s Response: The Authority has implemented the following in response to this finding: ? Check sheets will be used to ensure that all documents that are required are in the file behind the check sheet. ? Filing will be completed in a timely manner and is scheduled for Thursday afternoons or Friday mornings each week. ? When there is any turnover in staff, this filing process will be trained to ensure that going forward all paperwork is in the files. ? Random files will be selected during the year by the Housing Programs Manager or Director of Housing to verify the correct information is in the files.
Show full finding ▾Hide full finding ▴Finding 2021-002: Eligibility for Individuals Federal Program: Assistance Listing #14.871 - Section 8 Housing Choice Vouchers. Criteria: In accordance with 24 CFR section 982.516, the public housing agency (PHA) must reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification. Condition: The Authority was unable to provide documentation supporting the annual reexamination of family income and composition and a corresponding adjustment to the tenant rent and housing assistance payment as necessary using the documentation from third party verification consent release forms for one out of forty participant households tested. Questioned Costs: None. Cause and Effect: Due to personnel turnover during the year, documentation for annual reexaminations was not completed or filed in a manner that supporting document was added to the household?s file. Recommendation: We recommend the Authority add participant household consent forms to the participant?s paper or electronic file at the start of the reexamination process. Management?s Response: The Authority has implemented the following in response to this finding: ? Check sheets will be used to ensure that all documents that are required are in the file behind the check sheet. ? Filing will be completed in a timely manner and is scheduled for Thursday afternoons or Friday mornings each week. ? When there is any turnover in staff, this filing process will be trained to ensure that going forward all paperwork is in the files. ? Random files will be selected during the year by the Housing Programs Manager or Director of Housing to verify the correct information is in the files.
Planned Corrective Action: ? Check sheets will be used to ensure that all documents that are required are in the file behind the check sheet. ? Filing will be completed in a timely manner and is scheduled for Thursday afternoons or Friday mornings each week. ? When there is any turnover in staff, this filing process will be trained to ensure that going forward all paperwork is in the files. ? Random files will be selected during the year by the Housing Programs Manager or Director of Housing to verify that all consent forms and supporting documentation is in the files.
FAC accepted this audit on April 21, 2021 — management decision was due October 21, 2021.
FAC accepted this audit on September 28, 2020 — management decision was due March 28, 2021.
FAC accepted this audit on June 13, 2018 — management decision was due December 13, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on June 19, 2017 — management decision was due December 19, 2017.
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