EIN: 860300832
UEI: Z23TSGD6LM89
Audited by: Walker and Armstrong
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 4, 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 4, 2026 (28 days ago).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 31, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on August 23, 2023 — management decision was due February 23, 2024.
Finding 2022-101 ? Improve Home Inspection Process (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context: LCSA did not properly document the procedures taken to inspect the homes maintained through their HOME program. Effect: Not performing home inspections increases the risk that the properties are not maintained in compliance with the program?s requirements. Cause: The error was caused by an oversight in the monitoring of the homes as the City of Phoenix usually takes the responsibility of inspecting the homes for this requirement. Criteria: 24 CFR sections 92.209(i), 92.251(f), and 92.504(d), require LCSA to perform on-site inspections every two years to determine compliance with property standards. Recommendation: We recommend maintaining a list or memoranda including the items inspected at each home during routine inspections for documentation purposes. Views of Responsible Officials: See LCSA?s corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2022-101 ? Improve Home Inspection Process (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context: LCSA did not properly document the procedures taken to inspect the homes maintained through their HOME program. Effect: Not performing home inspections increases the risk that the properties are not maintained in compliance with the program?s requirements. Cause: The error was caused by an oversight in the monitoring of the homes as the City of Phoenix usually takes the responsibility of inspecting the homes for this requirement. Criteria: 24 CFR sections 92.209(i), 92.251(f), and 92.504(d), require LCSA to perform on-site inspections every two years to determine compliance with property standards. Recommendation: We recommend maintaining a list or memoranda including the items inspected at each home during routine inspections for documentation purposes. Views of Responsible Officials: See LCSA?s corrective action plan.
Finding 2022 - 101 ? Improve Home Inspection Process (Significant Deficiency) FAL Number: 14.239 Program Title: HOME Investment Partnership Program Condition and Context: LCSA did not properly document the procedures taken to inspect the homes maintained through their HOME program. Recommendation: The auditors recommend maintaining a list or memoranda including the items inspected at each home during routine inspections for documentation purposes. Contact Name: Rebekah Friend, Executive Director Corrective Action Planned: Management is creating a procedure and form to document the tracking of homes maintained. Anticipated Completion Date: Immediately
Finding 2022-102 ? Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context ? LCSA?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package and a lack of timely reporting to grantor agencies, who rely on this information to monitor compliance. Cause ? The cause was a lack of timely account reconciliation by LCSA?s Finance Department. Criteria ? The terms of LCSA?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of LCSA?s fiscal year end. Recommendation ? We recommend that LCSA devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of LCSA?s submittal to the Federal Audit Clearinghouse. Views of Responsible Officials - See LCSA?s corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2022-102 ? Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context ? LCSA?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package and a lack of timely reporting to grantor agencies, who rely on this information to monitor compliance. Cause ? The cause was a lack of timely account reconciliation by LCSA?s Finance Department. Criteria ? The terms of LCSA?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of LCSA?s fiscal year end. Recommendation ? We recommend that LCSA devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of LCSA?s submittal to the Federal Audit Clearinghouse. Views of Responsible Officials - See LCSA?s corrective action plan.
Finding 2022 - 102 ? Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Number: 14.239 Program Title: HOME Investment Partnership Program Condition and Context: LCSA?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Recommendation: The auditors recommend that LCSA devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of LCSA?s submittal to the Federal Audit Clearinghouse. Contact Name: Rebekah Friend, Executive Director Corrective Action Planned: Management is contracting with an outside accounting company to reconcile all accounting records on a monthly basis to allow the audits to be on time. Anticipated Completion Date: Immediately
FAC accepted this audit on June 28, 2022 — management decision was due December 28, 2022.
FAC accepted this audit on January 17, 2021 — management decision was due July 17, 2021.
FAC accepted this audit on June 21, 2020 — management decision was due December 21, 2020.
FAC accepted this audit on February 14, 2019 — management decision was due August 14, 2019.
FAC accepted this audit on October 17, 2017 — management decision was due April 17, 2018.
FAC accepted this audit on September 27, 2016 — management decision was due March 27, 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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