EIN: 860207370
UEI: GSA_MIGRATION
Audited by: MALETTA & COMPANY
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 December 14, 2022. 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 June 14, 2023 (1173 days ago).
What is a management decision? →U.S DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Reportable Noncompliance 2021-001 ? Material Audit Adjustments / General Ledger Maintenance (Repeat Finding) Reporting Housing Choice Voucher CFDA #14.871 Statement of Condition Material audit adjustments were required to correct the unaudited Financial Data Schedule (FDS). Criteria The FDS is the Authority?s primary means of reporting annual financial and programmatic information and is the basis for meeting financial statement reporting requirements as well as reporting federal expenditures to HUD. Cause Turnover in the Fee Accountant role along with significant prior year audit adjustments that were not further evaluated during the current audit period. Effect or Potential Effect The FDS was materially misstated resulting in delays with the audited submission and the overall audit completion. Recommendation We recommend that the FDS be reviewed in detail prior to submission to ensure that all amounts are classified, and activity included in the appropriate period. Financial records should be reconciled periodically to ensure that amounts are accurate and complete for financial reporting. Management?s Response Management agrees with finding, see Corrective Action Plan for plan of action.
Show full finding ▾Hide full finding ▴U.S DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Reportable Noncompliance 2021-001 ? Material Audit Adjustments / General Ledger Maintenance (Repeat Finding) Reporting Housing Choice Voucher CFDA #14.871 Statement of Condition Material audit adjustments were required to correct the unaudited Financial Data Schedule (FDS). Criteria The FDS is the Authority?s primary means of reporting annual financial and programmatic information and is the basis for meeting financial statement reporting requirements as well as reporting federal expenditures to HUD. Cause Turnover in the Fee Accountant role along with significant prior year audit adjustments that were not further evaluated during the current audit period. Effect or Potential Effect The FDS was materially misstated resulting in delays with the audited submission and the overall audit completion. Recommendation We recommend that the FDS be reviewed in detail prior to submission to ensure that all amounts are classified, and activity included in the appropriate period. Financial records should be reconciled periodically to ensure that amounts are accurate and complete for financial reporting. Management?s Response Management agrees with finding, see Corrective Action Plan for plan of action.
FISCAL YEAR 2021 FINANCIAL AUDIT CORRECTIVE ACTION PLAN TO: Oversight Agency for Audit The Eloy Housing Authority (EHA) respectfully submits the following corrective action plan for the fiscal year ended December 31, 2021. Audit Period: January 1, 2021 through December 31, 2021. Finding 2020-1: Material Audit Adjustments / General Ledger Maintenance Recommendation: We recommend that the FDS be reviewed in detail prior to submission to ensure that all amounts are classified and activity included in the appropriate period. Financial records should be reconciled periodically to ensure that amounts are accurate and complete for financial reporting. Action Taken: In January 2020, the Authority entered into a new contract with a third-party fee accountant. This new fee accountant did not perform in a timely or accurate manner. In April, 2022, when we learned that the unaudited FDS had not been submitted we terminated the contract with this firm. We have subsequently contracted an individual with extensive PHA experience who is completing all 2022 financial reporting. Responsible Party for Corrective Actions: Cindi Herrera, Executive Director Estimated Completion Date: February 28, 2023.
2020-001
FAC accepted this audit on June 19, 2022 — management decision was due December 19, 2022.
U.S DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Significant Deficiency and Reportable Noncompliance 2020-001 ? Material Audit Adjustments / General Ledger Maintenance Reporting Housing Choice Voucher CFDA #14.871 Financial Statement Finding 2020-001 applies to this federal program. Statement of Condition Material audit adjustments were required to correct the unaudited Financial Data Schedule (FDS). In addition, such filing was not filed within program deadlines. Criteria The FDS is the Authority?s primary means of reporting annual financial and programmatic information and is the basis for meeting financial statement reporting requirements as well as reporting federal expenditures to HUD. Cause Turnover in the Fee Accountant role along with significant nonoperating activity occurring due to RAD conversion and other financial activity, including purchase of ownership in HUD project, was not evaluated for inclusion in the yearend reporting. In addition, balance sheet accounts were not appropriately reconciled in a timely basis. Effect or Potential Effect The FDS was materially misstated and delays with audited submission and the overall audit completion. Recommendation We recommend that the FDS be reviewed in detail prior to submission to ensure that all amounts are classified, and activity included in the appropriate period. Financial records should be reconciled periodically to ensure that amounts are accurate and complete for financial reporting. Management?s Response Management agrees with finding, see Corrective Action Plan for plan of action.
Show full finding ▾Hide full finding ▴U.S DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Significant Deficiency and Reportable Noncompliance 2020-001 ? Material Audit Adjustments / General Ledger Maintenance Reporting Housing Choice Voucher CFDA #14.871 Financial Statement Finding 2020-001 applies to this federal program. Statement of Condition Material audit adjustments were required to correct the unaudited Financial Data Schedule (FDS). In addition, such filing was not filed within program deadlines. Criteria The FDS is the Authority?s primary means of reporting annual financial and programmatic information and is the basis for meeting financial statement reporting requirements as well as reporting federal expenditures to HUD. Cause Turnover in the Fee Accountant role along with significant nonoperating activity occurring due to RAD conversion and other financial activity, including purchase of ownership in HUD project, was not evaluated for inclusion in the yearend reporting. In addition, balance sheet accounts were not appropriately reconciled in a timely basis. Effect or Potential Effect The FDS was materially misstated and delays with audited submission and the overall audit completion. Recommendation We recommend that the FDS be reviewed in detail prior to submission to ensure that all amounts are classified, and activity included in the appropriate period. Financial records should be reconciled periodically to ensure that amounts are accurate and complete for financial reporting. Management?s Response Management agrees with finding, see Corrective Action Plan for plan of action.
The Eloy Housing Authority (EHA) respectfully submits the following corrective action plan for the fiscal year ended December 31, 2020. Audit Period: January 1, 2020 through December 31, 2020. Finding 2020-1: Material Audit Adjustments / General Ledger Maintenance Recommendation: We recommend that the FDS be reviewed in detail prior to submission to ensure that all amounts are classified and activity included in the appropriate period. Financial records should be reconciled periodically to ensure that amounts are accurate and complete for financial reporting. Action Taken: In January 2020, the Authority entered into a new contract with a third-party fee accountant. This new fee accountant did not perform in a timely or accurate manner. In April, 2021, when we learned that the unaudited FDS had not been submitted we terminated the contract with this firm. We have subsequently contracted an individual with extensive PHA experience to serve as the Authority?s fee accountant.
FAC accepted this audit on May 20, 2020 — management decision was due November 20, 2020.
FAC accepted this audit on March 10, 2019 — management decision was due September 10, 2019.
FAC accepted this audit on December 11, 2017 — management decision was due June 11, 2018.
FAC accepted this audit on December 11, 2017 — management decision was due June 11, 2018.
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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