EIN: 866000267
UEI: TND3WUHSQY24
Audited by: Fester & Chapman, PLLC
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 March 31, 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 October 1, 2026 (24 days from today).
What is a management decision? →The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determinations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
Show full finding ▾Hide full finding ▴Eligibility (Repeat Finding: 2024-101) Assistance Listing number and name 14.850 - Public and Indian Housing Federal Agency: U.S Department of Housing and Urban Development Compliance Requirement: Eligibility Questioned Costs: Unknown Criteria: In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments. Condition: The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determinations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
Eligibility (Repeat Finding: 2024-101) Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination. Action Taken: The South Tucson Housing Authority concurs and has implemented the recommendation. Completion date: Fiscal Year 2026
2024-101
The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determinations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
Show full finding ▾Hide full finding ▴Eligibility (Repeat Finding: 2024-103) Assistance Listing number and name 14.871 - Section 8 Housing Choice Vouchers Federal Agency: U.S Department of Housing and Urban Development Compliance Requirement: Eligibility Questioned Costs: Unknown Criteria: In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments. Condition: The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determinations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
Eligibility (Repeat Finding: 2024-103) Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination. Action Taken: The South Tucson Housing Authority concurs and has implemented the recommendation. Completion date: Fiscal Year 2026
2024-103
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments. The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determiniations. The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
Show full finding ▾Hide full finding ▴In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments. The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determiniations. The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
The South Tucson Housing Authority concurs and has implemented the recommendation.
2023-101
The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determinations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
Show full finding ▾Hide full finding ▴Assistance Listing number and name 14.850 - Public and Indian Housing Federal Agency: U.S Department of Housing and Urban Development Compliance Requirement: Eligibility Questioned Costs: Unknown Criteria: In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments. Condition: The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determinations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
The South Tucson Housing Authority concurs and has implemented the recommendation.
2023-101
In accordance with 24 CFR 960.253, 960.257, and 960.259, Public Housing Agencies (PHAs) should reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification. The South Tucson Housing Authority did not reexamine family income and composition at least once every 12 month. The City was short-staffed and has also failed its annual inspection, due to tenants' continuous refusals. There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. The South Tucson Housing Authority should establish policies and procedures to ensure that tenants understand the consequences of refusing inspections, and that annual eligibility determinations are performed at least once every 12 months.
Show full finding ▾Hide full finding ▴In accordance with 24 CFR 960.253, 960.257, and 960.259, Public Housing Agencies (PHAs) should reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification. The South Tucson Housing Authority did not reexamine family income and composition at least once every 12 month. The City was short-staffed and has also failed its annual inspection, due to tenants' continuous refusals. There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. The South Tucson Housing Authority should establish policies and procedures to ensure that tenants understand the consequences of refusing inspections, and that annual eligibility determinations are performed at least once every 12 months.
The South Tucson Housing Authority concurs and has implemented the recommendation.
The South Tucson Housing Authority did not reexamine family income and composition at least once every 12 months. Cause: The City was short-staffed and has also failed its annual inspection due to tenants' continuous refusals. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants understand the consequences of refusing inspections, and that annual eligibility determinations are performed at least once every 12 months.
Show full finding ▾Hide full finding ▴Assistance Listing number and name 14.850 - Public and Indian Housing Federal Agency: U.S Department of Housing and Urban Development Compliance Requirement: Eligibility Questioned Costs: Unknown Criteria: In accordance with 24 CFR 960.253, 960.257, and 960.259, Public Housing Agencies (PHAs) should reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification. Condition: The South Tucson Housing Authority did not reexamine family income and composition at least once every 12 months. Cause: The City was short-staffed and has also failed its annual inspection due to tenants' continuous refusals. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants understand the consequences of refusing inspections, and that annual eligibility determinations are performed at least once every 12 months.
The South Tucson Housing Authority concurs and has implemented the recommendation.
In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments. The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determiniations. The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
Show full finding ▾Hide full finding ▴In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments. The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determiniations. The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
The South Tucson Housing Authority concurs and has implemented the recommendation.
2023-102
The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determinations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
Show full finding ▾Hide full finding ▴Assistance Listing number and name 14.871 - Section 8 Housing Choice Vouchers Federal Agency: U.S Department of Housing and Urban Development Compliance Requirement: Eligibility Questioned Costs: Unknown Criteria: In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments. Condition: The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determinations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
The South Tucson Housing Authority concurs and has implemented the recommendation.
2023-102
The City discovered an error related to the FAL No. 14.872 Public Housing Capital Fund, totaling $618,392. This amount was incorrectly reported as FAL No. 14.572 Comprehensive Improvement Assistance Program, totaling $436,171, in the original SEFA issued. Cause: Unknown Effect: The City's controls over the preparation of he SEFA were not adequate to ensure the completeness of expenditures reported. Recommendation: The City should develop policies and procedures whereby expenditures presented on the SEFA are reconciled to the City's general ledger.
Show full finding ▾Hide full finding ▴Assistance Listing number and name: All federal programs Questioned Costs: None Criteria: The City must prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the City's financial statements which must include the total federal awards expended. Condition: The City discovered an error related to the FAL No. 14.872 Public Housing Capital Fund, totaling $618,392. This amount was incorrectly reported as FAL No. 14.572 Comprehensive Improvement Assistance Program, totaling $436,171, in the original SEFA issued. Cause: Unknown Effect: The City's controls over the preparation of he SEFA were not adequate to ensure the completeness of expenditures reported. Recommendation: The City should develop policies and procedures whereby expenditures presented on the SEFA are reconciled to the City's general ledger.
The South Tucson concurs and has implemented the recommendation.
FAC accepted this audit on May 29, 2025 — management decision was due November 29, 2025.
In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments. The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determiniations. The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
Show full finding ▾Hide full finding ▴In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments. The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determiniations. The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
The South Tucson Housing Authority concurs and has implemented the recommendation.
2023-101
The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determinations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
Show full finding ▾Hide full finding ▴Assistance Listing number and name 14.850 - Public and Indian Housing Federal Agency: U.S Department of Housing and Urban Development Compliance Requirement: Eligibility Questioned Costs: Unknown Criteria: In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments. Condition: The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determinations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
The South Tucson Housing Authority concurs and has implemented the recommendation.
2023-101
In accordance with 24 CFR 960.253, 960.257, and 960.259, Public Housing Agencies (PHAs) should reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification. The South Tucson Housing Authority did not reexamine family income and composition at least once every 12 month. The City was short-staffed and has also failed its annual inspection, due to tenants' continuous refusals. There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. The South Tucson Housing Authority should establish policies and procedures to ensure that tenants understand the consequences of refusing inspections, and that annual eligibility determinations are performed at least once every 12 months.
Show full finding ▾Hide full finding ▴In accordance with 24 CFR 960.253, 960.257, and 960.259, Public Housing Agencies (PHAs) should reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification. The South Tucson Housing Authority did not reexamine family income and composition at least once every 12 month. The City was short-staffed and has also failed its annual inspection, due to tenants' continuous refusals. There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. The South Tucson Housing Authority should establish policies and procedures to ensure that tenants understand the consequences of refusing inspections, and that annual eligibility determinations are performed at least once every 12 months.
The South Tucson Housing Authority concurs and has implemented the recommendation.
The South Tucson Housing Authority did not reexamine family income and composition at least once every 12 months. Cause: The City was short-staffed and has also failed its annual inspection due to tenants' continuous refusals. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants understand the consequences of refusing inspections, and that annual eligibility determinations are performed at least once every 12 months.
Show full finding ▾Hide full finding ▴Assistance Listing number and name 14.850 - Public and Indian Housing Federal Agency: U.S Department of Housing and Urban Development Compliance Requirement: Eligibility Questioned Costs: Unknown Criteria: In accordance with 24 CFR 960.253, 960.257, and 960.259, Public Housing Agencies (PHAs) should reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification. Condition: The South Tucson Housing Authority did not reexamine family income and composition at least once every 12 months. Cause: The City was short-staffed and has also failed its annual inspection due to tenants' continuous refusals. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants understand the consequences of refusing inspections, and that annual eligibility determinations are performed at least once every 12 months.
The South Tucson Housing Authority concurs and has implemented the recommendation.
In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments. The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determiniations. The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
Show full finding ▾Hide full finding ▴In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments. The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determiniations. The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
The South Tucson Housing Authority concurs and has implemented the recommendation.
2023-102
The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determinations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
Show full finding ▾Hide full finding ▴Assistance Listing number and name 14.871 - Section 8 Housing Choice Vouchers Federal Agency: U.S Department of Housing and Urban Development Compliance Requirement: Eligibility Questioned Costs: Unknown Criteria: In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments. Condition: The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determinations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
The South Tucson Housing Authority concurs and has implemented the recommendation.
2023-102
The City discovered an error related to the FAL No. 14.872 Public Housing Capital Fund, totaling $618,392. This amount was incorrectly reported as FAL No. 14.572 Comprehensive Improvement Assistance Program, totaling $436,171, in the original SEFA issued. Cause: Unknown Effect: The City's controls over the preparation of he SEFA were not adequate to ensure the completeness of expenditures reported. Recommendation: The City should develop policies and procedures whereby expenditures presented on the SEFA are reconciled to the City's general ledger.
Show full finding ▾Hide full finding ▴Assistance Listing number and name: All federal programs Questioned Costs: None Criteria: The City must prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the City's financial statements which must include the total federal awards expended. Condition: The City discovered an error related to the FAL No. 14.872 Public Housing Capital Fund, totaling $618,392. This amount was incorrectly reported as FAL No. 14.572 Comprehensive Improvement Assistance Program, totaling $436,171, in the original SEFA issued. Cause: Unknown Effect: The City's controls over the preparation of he SEFA were not adequate to ensure the completeness of expenditures reported. Recommendation: The City should develop policies and procedures whereby expenditures presented on the SEFA are reconciled to the City's general ledger.
The South Tucson concurs and has implemented the recommendation.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determiniations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
Show full finding ▾Hide full finding ▴2023-101 ELIGIBILITY (Repeat Finding: 2022-101) Assistance Listing number and name: 14.850 - Public and Indian Housing Federal Agency: U.S Department of Housing and Urban Development Compliance Requirement: Eligbility Questioned Costs: Unknown Criteria: In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments. Condition: The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determiniations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
2023-101 Eligibility Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination. Action Taken: The South Tucson Housing Authority concurs and has implemented the recommendation. Contact Person: Lourdes Aguirre, Finance Director Completion date: Fiscal year 2024.
2022-101
The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determiniations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
Show full finding ▾Hide full finding ▴2023-102 ELIGIBILITY (Repeat Finding: 2022-102) Assistance Listing number and name: 14.871 - Section 8 Housing Choice Vouchers Federal Agency: U.S Department of Housing and Urban Development Compliance Requirement: Eligbility Questioned Costs: Unknown Criteria: In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments. Condition: The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determiniations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
2023-102 Eligibility Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination. Action Taken: The South Tucson Housing Authority concurs and has implemented the recommendation. Contact Person: Lourdes Aguirre, Finance Director Completion date: Fiscal year 2024.
2022-102
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determiniations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
Show full finding ▾Hide full finding ▴Assistance Listing number and name 14.850 - Public and Indian Housing Federal Agency: U.S Department of Housing and Urban Development Compliance Requirement: Eligbility Questioned Costs: Unknown Criteria: In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments. Condition: The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determiniations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Specifically, for each finding we are providing you with the names of the contact people responsible for corrective action, the corrective action planned, and the anticipated completion date. Findings - Financial Statement Audit 2022-101: Eligibility Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants? eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination. Action Taken: The South Tucson Housing Authority concurs and has implemented the recommendation. Completion date: Fiscal Year 2023
The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determinations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination
Show full finding ▾Hide full finding ▴Assistance Listing number and name 14.871 - Section 8 Housing Choice Vouchers Federal Agency: U.S Department of Housing and Urban Development Compliance Requirement: Eligbility Questioned Costs: Unknown Criteria: In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments. Condition: The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determinations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination
GSA_MIGRATION
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determinations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
Show full finding ▾Hide full finding ▴Assistance Listing number and name: 14.850 - Public and Indian Housing Federal Agency: U.S Department of Housing and Urban Development Compliance Requirement: Eligibility Questioned Costs: Unknown Criteria: In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments. Condition: The South Tucson Housing Authority did not have someone other than the preparer review and approve the eligibility determinations. Cause: The South Tucson Housing Authority lacked proper internal control over the tenants' eligibility determination process. Effect: There is an increased risk that eligibility determinations could contain errors that the South Tucson Housing Authority may not detect or correct in a timely manner. Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.
September 28, 2021 Name and address of the independent public accounting firm: Fester & Chapman, PLLC 9019 East Bahia Drive, Suite 100 Scottsdale, AZ 85260 Audit Period: July 1, 2019 - June 30, 2020 We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Specifically, for each finding we are providing you with the names of the contact people responsible for corrective action, the corrective action planned, and the anticipated completion date. Findings - Financial Statement Audit 2020-101: Eligibility Recommendation: The South Tucson Housing Authority should establish policies and procedures to ensure that tenants? eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination. Action Taken: The South Tucson Housing Authority concurs and has implemented the recommendation. Completion date: Fiscal Year 2020 If there are any questions regarding this plan, please contact Lourdes Aguirre, Finance Director at 520-792-2424. Sincerely, Lourdes Aguirre
FAC accepted this audit on August 31, 2020 — management decision was due March 3, 2021.
For 2 out of 25 rent payments tested, the necessary documentation was not obtained to properly evaluate tenant eligibility. In addition, for 1 of the rent payments tested, a reevaluation was not performed within the last 12 months. Cause: Unknown. Effect: By not obtaining or utilizing the appropriate documentation for proof of income, the tenants' rent payments were not determined correctly. By not performing a reevaluation within the last 12 months, the tenant's rent payment was not determined using the most current and appropriate documentation. Recommendation: South Tucson Housing Authority (STHA) should establish polices and procedures to ensure that tenants' files are complete and supported by the appropriate documentation, and that reevaluations are performed within the last 12 months for existing tenants. To help ensure accuracy and completeness of tenant files, we recommend that STHA performs additional internal reviews of their tenant files.
Show full finding ▾Hide full finding ▴CFDA: 14.850 - Public and Indian Housing Federal Agency: U.S Department of Housing and Urban Development Compliance Requirement: Eligbility Questioned Costs: Unknown Criteria: In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) are required to determine income eligibility requirements and calculate tenants' rent payments using appropriate supporting documentation. Also, in accordance with 24 CFR 960.527, PHAs must reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using documentation from third-party verification. Condition: For 2 out of 25 rent payments tested, the necessary documentation was not obtained to properly evaluate tenant eligibility. In addition, for 1 of the rent payments tested, a reevaluation was not performed within the last 12 months. Cause: Unknown. Effect: By not obtaining or utilizing the appropriate documentation for proof of income, the tenants' rent payments were not determined correctly. By not performing a reevaluation within the last 12 months, the tenant's rent payment was not determined using the most current and appropriate documentation. Recommendation: South Tucson Housing Authority (STHA) should establish polices and procedures to ensure that tenants' files are complete and supported by the appropriate documentation, and that reevaluations are performed within the last 12 months for existing tenants. To help ensure accuracy and completeness of tenant files, we recommend that STHA performs additional internal reviews of their tenant files.
REPORT DATE, 2020 We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Specifically, for each finding we are providing you with the names of the contact people responsible for corrective action, the corrective action planned, and the anticipated completion date. 2019-101 Eligibility Recommendation: South Tucson Housing Authority should establish policies and procedures to ensure that tenants' files are complete and supported by the appropriate documentation. Action Taken: South Tucson Housing Authority concurs and has implemented the recommendation. Contact Person: Lourdes Aguirre, Finance Director Anticipated Completion date: Fiscal year 2020
2018-101
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
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