EIN: 870322462
UEI: CKNKDCFLP3F4
Audited by: Haynie & 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 October 29, 2025. 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 April 29, 2026 (124 days ago).
What is a management decision? →FAC accepted this audit on May 22, 2025 — management decision was due November 22, 2025.
Internal Control over Financial Reporting There were no findings to report for the year ended March 31, 2024. Compliance 2024-01 – Housing Choice Voucher – Reasonable Rents Calculation and Documentation Condition -In our sample of 25 Housing Choice Voucher tenant files, the files that had been merged into the Authority from Emery County did not have documentation to support rent reasonableness for existing tenants with rental increases during the year. All of the tenants that had not been part of the merger had the required documentation. Effect – The Housing Authority is not in compliance with the HUD requirements for determining reasonableness rents for rent increases. Cause –Rental increases across all units is due to inflation and lack of supply has increased the number of tenant’s that need reasonable rent calculations performed. At the same time the staff available to perform the additional work has not changed. The current system used by the PHA to calculate and document the rent reasonableness is time not automated and so is time intensive for the Section-8 employee. Criteria – According to the HUD HCV Program guidebook paragraph 2.1.2: (emphasis added) Before the PHA may approve any rent increase to the owner, the PHA must determine and document whether the proposed rent is reasonable compared to similar units in the marketplace and not higher than those paid by unassisted tenants on the premises. Recommendation: The PHA should look at their process and system to see if they can make changes so they can quickly determine, and document rent reasonableness for all rent increases to the owner in accordance with HUD guidelines.
Show full finding ▾Hide full finding ▴Internal Control over Financial Reporting There were no findings to report for the year ended March 31, 2024. Compliance 2024-01 – Housing Choice Voucher – Reasonable Rents Calculation and Documentation Condition -In our sample of 25 Housing Choice Voucher tenant files, the files that had been merged into the Authority from Emery County did not have documentation to support rent reasonableness for existing tenants with rental increases during the year. All of the tenants that had not been part of the merger had the required documentation. Effect – The Housing Authority is not in compliance with the HUD requirements for determining reasonableness rents for rent increases. Cause –Rental increases across all units is due to inflation and lack of supply has increased the number of tenant’s that need reasonable rent calculations performed. At the same time the staff available to perform the additional work has not changed. The current system used by the PHA to calculate and document the rent reasonableness is time not automated and so is time intensive for the Section-8 employee. Criteria – According to the HUD HCV Program guidebook paragraph 2.1.2: (emphasis added) Before the PHA may approve any rent increase to the owner, the PHA must determine and document whether the proposed rent is reasonable compared to similar units in the marketplace and not higher than those paid by unassisted tenants on the premises. Recommendation: The PHA should look at their process and system to see if they can make changes so they can quickly determine, and document rent reasonableness for all rent increases to the owner in accordance with HUD guidelines.
The Housing Authority will implement a standardized process for documenting rent reasonableness across all tenant files, including those from the Emery County merger, and will explore automated tools to streamline the determination and documentation process. Staff will also receive training to ensure compliance with the requirements moving forward.
2023-001
FAC accepted this audit on May 22, 2025 — management decision was due November 22, 2025.
Financial Reporting None Compliance 2023-01 – Housing Choice Voucher – Reasonable Rents Calculation and Documentation Condition -In our sample of 30 Housing Choice Voucher tenant files, the files that had been merged into the Authority from Emery County did not have documentation to support rent reasonableness for existing tenants with rental increases during the year. All of the tenants that had not been part of the merger had the required documentation. Effect – The Housing Authority is not in compliance with the HUD requirements for determining reasonableness rents for rent increases. Cause –Rental increases across all units is due to inflation and lack of supply has increased the number of tenant’s that need reasonable rent calculations performed. At the same time the staff available to perform the additional work has not changed. The current system used by the PHA to calculate and document the rent reasonableness is time not automated and so is time intensive for the Section-8 employee. Criteria According to the HUD HCV Program guidebook paragraph 2.1.2: (emphasis added) Before the PHA may approve any rent increase to the owner, the PHA must determine and document whether the proposed rent is reasonable compared to similar units in the marketplace and not higher than those paid by unassisted tenants on the premises. Recommendation: The PHA should look at their process and system to see if they can make changes so they can quickly determine and document rent reasonableness for all rent increases to the owner in accordance with HUD guidelines.
Show full finding ▾Hide full finding ▴Financial Reporting None Compliance 2023-01 – Housing Choice Voucher – Reasonable Rents Calculation and Documentation Condition -In our sample of 30 Housing Choice Voucher tenant files, the files that had been merged into the Authority from Emery County did not have documentation to support rent reasonableness for existing tenants with rental increases during the year. All of the tenants that had not been part of the merger had the required documentation. Effect – The Housing Authority is not in compliance with the HUD requirements for determining reasonableness rents for rent increases. Cause –Rental increases across all units is due to inflation and lack of supply has increased the number of tenant’s that need reasonable rent calculations performed. At the same time the staff available to perform the additional work has not changed. The current system used by the PHA to calculate and document the rent reasonableness is time not automated and so is time intensive for the Section-8 employee. Criteria According to the HUD HCV Program guidebook paragraph 2.1.2: (emphasis added) Before the PHA may approve any rent increase to the owner, the PHA must determine and document whether the proposed rent is reasonable compared to similar units in the marketplace and not higher than those paid by unassisted tenants on the premises. Recommendation: The PHA should look at their process and system to see if they can make changes so they can quickly determine and document rent reasonableness for all rent increases to the owner in accordance with HUD guidelines.
The Housing Authority will implement a standardized process for documenting rent reasonableness across all tenant files, including those from the Emery County merger, and will explore automated tools to streamline the determination and documentation process. Staff will also receive training to ensure compliance with the requirements moving forward.
2022-001
FAC accepted this audit on June 22, 2021 — management decision was due December 22, 2021.
FAC accepted this audit on January 23, 2017 — management decision was due July 23, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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