EIN: 870288427
UEI: WNBMJK7RCMN7
Audited by: Smith Marion and Co
Cognizant 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 July 13, 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 January 13, 2027 (136 days from today).
What is a management decision? →FAC accepted this audit on September 29, 2025 — management decision was due March 29, 2026.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
FAC accepted this audit on August 23, 2023 — management decision was due February 23, 2024.
Compliance 2021-001 Internal Controls Over Tenant Eligibility and Income Calculation Criteria Processes and documentation for determining Section-8 tenant eligibility and adjusted rent should be consistent and in line with company and HUD guidelines. Management is responsible for establishing and maintain internal controls over compliance. Condition HUD did not require the annual SEMAP ? (Section-8 Management Assessment Program) reporting requirement. Housing Connect did not perform the SEMAP nor any other internal review of Section-8 tenant files and calculations. Context Of the 30 tenant files reviewed several were missing documentation for a timely inspection, ID, rent reasonableness and background checks Cause Housing Connect had a long time manager of the Section-8 program retire combined with SEMAP reporting being suspended by HUD and the overall COVID-19 conditions disrupting normal operations. Effect Housing Connect did not have sufficient documentation in tenant files to support timely physical inspections, income calculations and background checks in all of the tenant files. Recommendations Management should develop an internal control process separate from or in conjunction with SEMAP to review tenant files and documentation contained therein for all employees to determine if the program requirements and internal processes are being followed. Response to Finding Housing Connect agrees with the audit finding and will follow the recommendation as follows. An internal control process separate from the SEMAP process to review tenant files and documentation that they contain has been established to determine if Housing Choice Voucher requirements and internal processes are being followed.
Show full finding ▾Hide full finding ▴Compliance 2021-001 Internal Controls Over Tenant Eligibility and Income Calculation Criteria Processes and documentation for determining Section-8 tenant eligibility and adjusted rent should be consistent and in line with company and HUD guidelines. Management is responsible for establishing and maintain internal controls over compliance. Condition HUD did not require the annual SEMAP ? (Section-8 Management Assessment Program) reporting requirement. Housing Connect did not perform the SEMAP nor any other internal review of Section-8 tenant files and calculations. Context Of the 30 tenant files reviewed several were missing documentation for a timely inspection, ID, rent reasonableness and background checks Cause Housing Connect had a long time manager of the Section-8 program retire combined with SEMAP reporting being suspended by HUD and the overall COVID-19 conditions disrupting normal operations. Effect Housing Connect did not have sufficient documentation in tenant files to support timely physical inspections, income calculations and background checks in all of the tenant files. Recommendations Management should develop an internal control process separate from or in conjunction with SEMAP to review tenant files and documentation contained therein for all employees to determine if the program requirements and internal processes are being followed. Response to Finding Housing Connect agrees with the audit finding and will follow the recommendation as follows. An internal control process separate from the SEMAP process to review tenant files and documentation that they contain has been established to determine if Housing Choice Voucher requirements and internal processes are being followed.
Housing Connect agrees with the audit finding and will follow the recommendation as follows. An internal control process separate from the SEMAP process to review tenant files and documentation that they contain has been established to determine if Housing Choice Voucher requirements and internal processes are being followed.
FAC accepted this audit on December 15, 2020 — management decision was due June 15, 2021.
FAC accepted this audit on December 13, 2020 — management decision was due June 13, 2021.
FAC accepted this audit on December 9, 2020 — management decision was due June 9, 2021.
FAC accepted this audit on April 16, 2018 — management decision was due October 16, 2018.
FAC accepted this audit on December 4, 2016 — management decision was due June 4, 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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