EIN: 846014115
UEI: YJPCJTLR17L5
Audit also covers EIN: 840894901
Audited by: Audit Solutions, LLC.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 22, 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 22, 2026 (171 days ago).
What is a management decision? →At year end, the Authority had the following inter-program receivable/payable between HUD and USDA programs: Due From/Due To Low Rent HCV Sec 8 N/C (Corazon Square) Due from HCV $ 36,079 $ --- $ --- Due from Sec 8 N/C 121,521 Due to Low Rent --- (36,079) (121,521) Questioned Costs: None noted. Effect: HUD funds were advanced to other HUD programs. Cause: It appears that the Low Rent program assisted the HCV and Sec 8 N/C program in paying for payroll and certain contract costs. Recommendation: I recommend that the Authority implement a plan whereby the HCV and Sec 8 N/C programs can re-pay Low Rent program for all expenses all receivable/payable are liquidated in a timely manner. Management’s Response: The submissions from our CPA Accounting Firm (Urlaub) were delayed in submitting reports on how much funding was to be transferred from Corazon Square to Low Rent. Staff changes occurred two times in our fiscal year ending 2025 with our CPA, and currently we are on our third point of contact with Urlaub. The Trinidad Housing Authority is currently exploring options for receiving this information in a timely manner, so transfers are completed on time and correctly.
Show full finding ▾Hide full finding ▴2025-003 HUD Project loan made to other HUD Programs Criteria: HUD has certain regulations and procedures which should be followed by the Authority. Specifically, HUD project should not advance loans to other HUD programs. Condition: At year end, the Authority had the following inter-program receivable/payable between HUD and USDA programs: Due From/Due To Low Rent HCV Sec 8 N/C (Corazon Square) Due from HCV $ 36,079 $ --- $ --- Due from Sec 8 N/C 121,521 Due to Low Rent --- (36,079) (121,521) Questioned Costs: None noted. Effect: HUD funds were advanced to other HUD programs. Cause: It appears that the Low Rent program assisted the HCV and Sec 8 N/C program in paying for payroll and certain contract costs. Recommendation: I recommend that the Authority implement a plan whereby the HCV and Sec 8 N/C programs can re-pay Low Rent program for all expenses all receivable/payable are liquidated in a timely manner. Management’s Response: The submissions from our CPA Accounting Firm (Urlaub) were delayed in submitting reports on how much funding was to be transferred from Corazon Square to Low Rent. Staff changes occurred two times in our fiscal year ending 2025 with our CPA, and currently we are on our third point of contact with Urlaub. The Trinidad Housing Authority is currently exploring options for receiving this information in a timely manner, so transfers are completed on time and correctly.
2025-002. HUD Project loan made to other HUD Programs Corrective action planned: Trinidad Housing Authority is searching for other Accounting Services for the Housing Authority. We are currently working on a payment plan with payroll for Corazon Square and have started processing payments to Low Rent. As we are moving forward in our search for accounting services, we will continue to pay equal amounts monthly to Low Rent. Contact person: Kathee Gutierrez Adams, Interim Executive Director. Anticipated completion date: Our goal is to be completely in compliance by end of fiscal year March 31, 2026.
FAC accepted this audit on October 29, 2024 — management decision was due April 29, 2025.
FAC accepted this audit on December 28, 2023 — management decision was due June 28, 2024.
FAC accepted this audit on December 12, 2022 — management decision was due June 12, 2023.
FAC accepted this audit on December 16, 2021 — management decision was due June 16, 2022.
FAC accepted this audit on August 25, 2020 — management decision was due February 25, 2021.
FAC accepted this audit on June 18, 2019 — management decision was due December 18, 2019.
FAC accepted this audit on June 18, 2018 — management decision was due December 18, 2018.
FAC accepted this audit on August 17, 2017 — management decision was due February 17, 2018.
FAC accepted this audit on August 3, 2016 — management decision was due February 3, 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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