EIN: 841321563
UEI: ZXSHDWHJVZ74
Audited by: Green and Associates 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 September 30, 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 March 30, 2026 (158 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
The PHA must inspect the unit leased to a family at least bi-annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). Cause: Due to the turnover of personnel there were not enough personnel allotted to ensure compliance with HQS inspections. Condition: The control deficiency exists due to three instances out of thirteen samples in which a unit failed the initial inspection and the re-inspection was either not performed or not properly documented. Recommendation: We recommend that the Authority review its policy to inspect units annually and to ensure that there is staff available to perform these inspections and to follow up on any deficiencies.
Show full finding ▾Hide full finding ▴Condition: The PHA must inspect the unit leased to a family at least bi-annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). Cause: Due to the turnover of personnel there were not enough personnel allotted to ensure compliance with HQS inspections. Condition: The control deficiency exists due to three instances out of thirteen samples in which a unit failed the initial inspection and the re-inspection was either not performed or not properly documented. Recommendation: We recommend that the Authority review its policy to inspect units annually and to ensure that there is staff available to perform these inspections and to follow up on any deficiencies.
Views of responsible officials and corrective action plans: the one staff position turned over in 2021 and 2022 and the organization experienced recruitment difficulties in the small rural community. The Management Agent implemented a short-term solution by utilizing upper management to perform essential functions of the position until it was filled in early 2023 by permanent staff. In that short-term interim, HQS were performed if tenant had an issue that needed addressed, or a request was presented to LA/BC HA. It was also determined that PIC was not being updated in early 2022 due to staff performance and INSPIRE technology issues. Bi-annual inspections continued until permanent staff were hired. As of February 2023, the LA/BC HA has performed all HQS inspections to move to the triennial inspection allowable for small rural Housing Authorities. We believe this Finding has been resolved.
The control deficiency exists due to two instances out of thirteen samples in which the Authority failed to properly document an instance of zero income, or did not properly calculate the tenant portion of the rent. Cause: The cause of the deficiency was related to the improper input of information into the system and the failure to obtain proper documentation of income related items in accordance with the Authority?s policies. Effect: The Authority is not in compliance with 24 CFR sections 982.516 which requires it to obtain and document in the file reported family annual income and to determine the tenant?s portion of the rent. Recommendation: We recommend that the Authority communicate the income verification policy with all employees and to ensure the employees have training sufficient to comply with these policies.
Show full finding ▾Hide full finding ▴Condition: The control deficiency exists due to two instances out of thirteen samples in which the Authority failed to properly document an instance of zero income, or did not properly calculate the tenant portion of the rent. Cause: The cause of the deficiency was related to the improper input of information into the system and the failure to obtain proper documentation of income related items in accordance with the Authority?s policies. Effect: The Authority is not in compliance with 24 CFR sections 982.516 which requires it to obtain and document in the file reported family annual income and to determine the tenant?s portion of the rent. Recommendation: We recommend that the Authority communicate the income verification policy with all employees and to ensure the employees have training sufficient to comply with these policies.
Views of responsible officials and corrective action plans: With the new staff member hired in 2023 and controls inherent in the newly implemented software, review and recalculation can be conducted more readily by Management. The new staff member has been provided much more training, especially after the Pandemic restrictions have been relaxed, and this staff member will be pursuing Certification in Voucher Management Specialist.
The control deficiency exists due to one instance out of thirteen samples in which the Authority failed to properly apply the payment standard for the unit, resulting in the total subsidy being in excess of the payment standard. Cause: The cause of the deficiency was related to the improper input of information into the system Effect: The Authority is not in compliance with 24 CFR sections 982 subpart K which requires it to calculate the maximum amount of subsidy which a tenant is eligible. Recommendation: We recommend that the Authority implement a procedure to review the calculation and entry of tenant amounts into the system.
Show full finding ▾Hide full finding ▴Condition: The control deficiency exists due to one instance out of thirteen samples in which the Authority failed to properly apply the payment standard for the unit, resulting in the total subsidy being in excess of the payment standard. Cause: The cause of the deficiency was related to the improper input of information into the system Effect: The Authority is not in compliance with 24 CFR sections 982 subpart K which requires it to calculate the maximum amount of subsidy which a tenant is eligible. Recommendation: We recommend that the Authority implement a procedure to review the calculation and entry of tenant amounts into the system.
Views of responsible officials and corrective action plans: This response is similar to the response regarding Finding 2023-003 in that the new staff member hired in 2023 and controls inherent in the newly implemented software provides for review and recalculation to be conducted more readily by Management. The new staff member has been provided and has accepted much more training, especially after the Pandemic restrictions have been relaxed. This staff member will be pursuing Certification in Voucher Management Specialist and periodically trains and retrains on the software features and capabilities.
The control deficiency exists due to documentation of reasonable rent that is inadequate to determine the used to determine reasonable rent and did not contain sufficient information to support the calculation. Cause: The cause of the deficiency was related to turnover of employees. Effect: The Authority is not in compliance with 24 CFR 982.4, 982.54(d)(15), 982.158(f)(7) and 982.507 Recommendation: We recommend that the Authority review their procedures to ensure reasonable rent is properly documented and update their administrative plan to reflect any changes.
Show full finding ▾Hide full finding ▴Criteria: 24 CFR 982.4, 982.54(d)(15), 982.158(f)(7) and 982.507 requires the Authority to document the basis for the determination that the rent to owner is a reasonable rent as outlined in their administrative plan Condition: The control deficiency exists due to documentation of reasonable rent that is inadequate to determine the used to determine reasonable rent and did not contain sufficient information to support the calculation. Cause: The cause of the deficiency was related to turnover of employees. Effect: The Authority is not in compliance with 24 CFR 982.4, 982.54(d)(15), 982.158(f)(7) and 982.507 Recommendation: We recommend that the Authority review their procedures to ensure reasonable rent is properly documented and update their administrative plan to reflect any changes.
Views of responsible officials and corrective action plans: Management has reviewed procedures and practices related to document filing and retention. Specifically, all forms and file items to include supporting documents and calculations will be in hard-copy form rather than only electronically.
The control deficiency exists due the audited financial statements not being submitted to the Federal Audit Clearinghouse until subsequent to the submission deadline Cause: The cause of the deficiency was related to internal delays resulting in the submission of the audited financial statements subsequent to the submission deadline Effect: The Authority is not in compliance with 2 CFR 200.36 of the Uniform Guidance. Recommendation: We recommend that the Authority review their procedures to ensure timely submission of the audited financial statements.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR 200.36 of the Uniform Guidance requires the Authority to submit the audited financial statements to the Federal Audit Clearinghouse within 30 days of the completion of the audit, but no later than nine months from the conclusion of the fiscal year. Condition: The control deficiency exists due the audited financial statements not being submitted to the Federal Audit Clearinghouse until subsequent to the submission deadline Cause: The cause of the deficiency was related to internal delays resulting in the submission of the audited financial statements subsequent to the submission deadline Effect: The Authority is not in compliance with 2 CFR 200.36 of the Uniform Guidance. Recommendation: We recommend that the Authority review their procedures to ensure timely submission of the audited financial statements.
Views of responsible officials and corrective action plans: Staff responsible for the timely completion of financial records and reports are no longer employed by the Management Agent. An additional temporary consultant that is professionally trained and credentialed has been engaged to assist with trial balance and workpaper preparation to address delays and ensure timely submissions. This 2022 audit and submission will occur within the requirement.
FAC accepted this audit on October 23, 2022 — management decision was due April 23, 2023.
FAC accepted this audit on October 23, 2022 — management decision was due April 23, 2023.
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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