EIN: 850201760
UEI: FLANWL4HQNF3
Audited by: STONE, MCGEE & CO CPA'S
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2024. 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 1, 2024 (698 days ago).
What is a management decision? →FAC accepted this audit on March 9, 2023 — management decision was due September 9, 2023.
8 out of 16 samples for tenant eligibility testing failed internal control. The tenant files were not initialed on tab 6 cover; 4 out of 16 samples for correct rent income failed internal control. The backup documentation ?Clarification Record? did not match the Rent Computation Worksheet, this is due to the form being filled out incorrectly by the Occupancy Specialist; and 1 out of 16 samples for correct rent income failed internal control. The file did not have backup documentation, the Rent Clarification Record sheet. Criteria: Per 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).Per 7 CFR section 3560.203 ? Tenant Contributions: (a) A tenant?s contribution to rent charged for a rental unit in an Agency financed housing project is based on the tenant?s income, as calculated on the Agency?s tenant certification forms, and the availability of Agency or non-Agency rental subsidies. Per 7 CFR section 3560.254 ? Eligibility for rental assistance: (c) Eligible households eligible for rental assistance are those (1) with very low- or low-incomes who are eligible to live in MFH; (2) Whose net tenant contribution to rent determined in accordance with ? 3560.203(a)(1) is less than the basic rent for the unit. Effect: The Authority risks tenant files to be incorrect if no staff reviewed the backup documentation; the Authority risks inaccurate calculation for rent; and the Authority risks incomplete backup documentation and incorrect calculation for rent. Cause: Tenant files are manually initialed by Authority staff. It appears that the staff is not consistent with initialing the files; the backup documentation is a manual process, it appears that the staff was filling out the forms incorrectly; and All backup documentation is kept in the file, it appears that the staff did not safe the backup documentation correctly and were unable to locate the files.
Show full finding ▾Hide full finding ▴Funding Agency: U.S. Department of Agriculture Federal Award Agreement Number: Not Applicable Award Year: 2022 Title: Rural Rental Housing Loans Assistance Listing Number: 10.415 Pass-through Agency: Not Applicable, Direct Program Pass-through Identification Number: Not Applicable, Direct Program Condition: 8 out of 16 samples for tenant eligibility testing failed internal control. The tenant files were not initialed on tab 6 cover; 4 out of 16 samples for correct rent income failed internal control. The backup documentation ?Clarification Record? did not match the Rent Computation Worksheet, this is due to the form being filled out incorrectly by the Occupancy Specialist; and 1 out of 16 samples for correct rent income failed internal control. The file did not have backup documentation, the Rent Clarification Record sheet. Criteria: Per 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).Per 7 CFR section 3560.203 ? Tenant Contributions: (a) A tenant?s contribution to rent charged for a rental unit in an Agency financed housing project is based on the tenant?s income, as calculated on the Agency?s tenant certification forms, and the availability of Agency or non-Agency rental subsidies. Per 7 CFR section 3560.254 ? Eligibility for rental assistance: (c) Eligible households eligible for rental assistance are those (1) with very low- or low-incomes who are eligible to live in MFH; (2) Whose net tenant contribution to rent determined in accordance with ? 3560.203(a)(1) is less than the basic rent for the unit. Effect: The Authority risks tenant files to be incorrect if no staff reviewed the backup documentation; the Authority risks inaccurate calculation for rent; and the Authority risks incomplete backup documentation and incorrect calculation for rent. Cause: Tenant files are manually initialed by Authority staff. It appears that the staff is not consistent with initialing the files; the backup documentation is a manual process, it appears that the staff was filling out the forms incorrectly; and All backup documentation is kept in the file, it appears that the staff did not safe the backup documentation correctly and were unable to locate the files.
Auditors? Recommendations: We recommend all files being initialed by staff to indicate review; that staff is trained to fill out the forms correctly to prevent this issue; and all backup documentation to be kept in the file. Views of Responsible Officials and Planned Corrective Action: Due to staff turnover consistent processes were not followed. Newer Housing Authority occupancy staff will receive further training on tenant file requirements as well as implementing quality control. Responsible Official: Kimberly Hoffman, Executive Director Timeline and Estimated Completion: June 30, 2023
FAC accepted this audit on March 14, 2022 — management decision was due September 14, 2022.
FAC accepted this audit on March 25, 2021 — management decision was due September 25, 2021.
FAC accepted this audit on February 5, 2020 — management decision was due August 5, 2020.
The Authority?s controls over program income were not operating effectively. For 1 out of 8 items tested, the `Rent Clarification Record? was not retained in the tenant file to document the review of the tenant?s rent calculation. Criteria: Per 2 CFR 200.303(a), an entity must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the entity is managing the Federal awards in compliance with statutes, regulations, and the terms and conditions of the award. Questioned costs: None Effect: Without internal controls operating effectively, it is possible that the Authority would be at risk to be out of compliance with the program income compliance requirement of the program. The Authority cannot effectively manage its federal program with controls that do not operate effectively. Cause: The Authority did not retain the `Rent Clarification Record? to document the review of the tenant?s rent calculation. Auditor's Recommendation: We recommend that Authority staff receive updated training over the requirements of the program, including document retention in tenant files. We also recommend that the Authority review all current files for appropriate documentation. Authority Response: Rural Development program management has undergone staffing changes. The TCHA Executive Director, will ensure that new staff receive specialized training within the next six (6) months or sooner as classes become available through industry providers. Other program specific and ancillary education will also be scheduled as classes are available. Current files are in process of review for appropriate documentation. Periodic file review will be scheduled to maintain quality control and compliance.
Show full finding ▾Hide full finding ▴FA 2019-001 ? Internal Controls over Program Income ? Rural Rental Loan Program (Significant Deficiency) Federal Program Information: Funding Agency: U.S. Department of Agriculture Title: Rural Rental Housing Loans CFDA Numbers: 10.415 Federal Award Identification Number N/A Award Year: 2018-2019 Condition: The Authority?s controls over program income were not operating effectively. For 1 out of 8 items tested, the `Rent Clarification Record? was not retained in the tenant file to document the review of the tenant?s rent calculation. Criteria: Per 2 CFR 200.303(a), an entity must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the entity is managing the Federal awards in compliance with statutes, regulations, and the terms and conditions of the award. Questioned costs: None Effect: Without internal controls operating effectively, it is possible that the Authority would be at risk to be out of compliance with the program income compliance requirement of the program. The Authority cannot effectively manage its federal program with controls that do not operate effectively. Cause: The Authority did not retain the `Rent Clarification Record? to document the review of the tenant?s rent calculation. Auditor's Recommendation: We recommend that Authority staff receive updated training over the requirements of the program, including document retention in tenant files. We also recommend that the Authority review all current files for appropriate documentation. Authority Response: Rural Development program management has undergone staffing changes. The TCHA Executive Director, will ensure that new staff receive specialized training within the next six (6) months or sooner as classes become available through industry providers. Other program specific and ancillary education will also be scheduled as classes are available. Current files are in process of review for appropriate documentation. Periodic file review will be scheduled to maintain quality control and compliance.
FA 2019-001 - Internal Controls over Program Income Rural Rental Loan Program (Significant Deficiency) Condition: The Authority's controls over program income were not operating effectively. For 1 out of 8 items tested, the 'Rent Clarification Record' was not retained in the tenant file to document the review of the tenant's rent calculation Recommendation: We recommend that Authority staff receive updated training over the requirements of the program, including document retention in tenant files. We also recommend that the Authority review all current files for appropriate documentation. Corrective Action: Rural Development program management has undergone staffing changes. The TCHA Executive Director, will ensure that new staff receive specialized training within the next six {6} months or sooner as classes become available through industry providers. Other program specific and ancillary education will also be scheduled on going as classes are available. Current files are in process of review for appropriate documentation. Periodic file review will be scheduled to maintain quality control and compliance. Estimated Date of Completion: June 2020 Person(s} Responsible: Steven Rice, Executive Director
FAC accepted this audit on March 10, 2019 — management decision was due September 10, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on February 6, 2018 — management decision was due August 6, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on February 5, 2017 — management decision was due August 5, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2014-002
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