EIN: 870453171
UEI: EECPYLAN4KF6
Audited by: Doeren Mayhew Assurance
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 July 30, 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 30, 2027 (152 days from today).
What is a management decision? →Out of an approximate population of 2,396 of MTW Vouchers and 170 Low Rent Public Housing tenants the following deficiencies were noted: MTW Housing Choice Voucher (a total of 36 tenants selected for testing): • One file did not use the correct utility allowance, • Five files did not have documentation necessary to verify the reported income, and • One file did not have 9886 release of information from within 15 months of the annual recertification. Low Rent Public Housing (a total of 8 tenants selected for testing): • One file did not contain evidence of timely unit inspection being performed. • Three files did not have documentation necessary to verify the reported income, and • One file did not have 9886 release of information from within 15 months of the annual recertification, • Three files did not have documentation of tenant income-based vs flat-rent selection, and • Two files did not have documentation of other rent adjustments. Criteria: The Authority’s ACOP, Administrative Plan, 24 CFR 960.259, and 24 CFR 982.516 require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files. In addition, 24 CFR 5.705 requires each unit be periodically inspected. Context: The auditor randomly selected tenant files out of the population from each program as outlined, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Commission is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority does not have adequate systems and controls in place to ensure all eligibility requirements are being followed and units are being inspected timely Effect: The Authority is not in compliance with all of the HUD requirements regarding eligibility and tenant recertification which could result in incorrect amount of rental assistance being provided. Questioned Costs: Unknown. Auditor Recommendations: The Authority should reevaluate their established procedures and controls in place to ensure full compliance in regards to eligibility and inspections performed. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Management Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Eligibility Moving to Work Demonstration Program AL No. 14.881 Significant deficiency in internal control Other Matter to be Reported Under the Uniform Guidance (Repeated from prior year finding 2024-001) Condition: Out of an approximate population of 2,396 of MTW Vouchers and 170 Low Rent Public Housing tenants the following deficiencies were noted: MTW Housing Choice Voucher (a total of 36 tenants selected for testing): • One file did not use the correct utility allowance, • Five files did not have documentation necessary to verify the reported income, and • One file did not have 9886 release of information from within 15 months of the annual recertification. Low Rent Public Housing (a total of 8 tenants selected for testing): • One file did not contain evidence of timely unit inspection being performed. • Three files did not have documentation necessary to verify the reported income, and • One file did not have 9886 release of information from within 15 months of the annual recertification, • Three files did not have documentation of tenant income-based vs flat-rent selection, and • Two files did not have documentation of other rent adjustments. Criteria: The Authority’s ACOP, Administrative Plan, 24 CFR 960.259, and 24 CFR 982.516 require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files. In addition, 24 CFR 5.705 requires each unit be periodically inspected. Context: The auditor randomly selected tenant files out of the population from each program as outlined, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Commission is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority does not have adequate systems and controls in place to ensure all eligibility requirements are being followed and units are being inspected timely Effect: The Authority is not in compliance with all of the HUD requirements regarding eligibility and tenant recertification which could result in incorrect amount of rental assistance being provided. Questioned Costs: Unknown. Auditor Recommendations: The Authority should reevaluate their established procedures and controls in place to ensure full compliance in regards to eligibility and inspections performed. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Management Response: See Corrective Action Plan.
Action Taken: The Management of the Authority agrees with the findings; we will implement improved internal controls to ensure consistent compliance with regulatory requirements. We plan to continue to conduct file audits, standardize electronic document management procedures, expand use of Yardi compliance tools, and enhance quality control reviews. Strengthened compliance through revised checklists, increased file auditing, targeted staff training, expanded access to procedures and resources, enhanced supervisory oversight, and quarterly monitoring of utility allowance anomalies to improve consistency, accuracy, and adherence to HUD requirements. The HCV Director is the responsible party, and controls will be in place by the end of the December 31, 2026 fiscal year.
2024-001
FAC accepted this audit on August 5, 2025 — management decision was due February 5, 2026.
Out of an approximate population of 2,396 of MTW Vouchers and 170 Low Rent Public Housing tenants the following deficiencies were noted: MTW Housing Choice Voucher (a total of 36 tenants selected for testing): • Two files did not use the correct utility allowance, • Two files did not have support necessary to verify income exemptions, • One file did not have documentation necessary to verify the reported income, • One file did not have 9886 release of information from within 15 months of the annual recertification, • Three files did not have a 214 declaration for a member of the household, and • Two files did not have identification documents Low Rent Public Housing (a total of 8 tenants selected for testing): • Seven files did not contain evidence of timely unit inspections being performed. • One file did not have documentation necessary to verify the reported income, and • Three files did not have 9886 release of information from within 15 months of the annual recertification Criteria: The Authority’s ACOP, Administrative Plan, 24 CFR 960.259, and 24 CFR 982.516 require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files. In addition, 24 CFR 5.705 requires each unit be periodically inspected. Context: The auditor randomly selected tenant files out of the population from each program as outlined, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Commission is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority does not have adequate systems and controls in place to ensure all eligibility requirements are being followed and units are being inspected timely Effect: The Authority is not in compliance with all of the HUD requirements regarding eligibility and tenant recertification which could result in incorrect amount of rental assistance being provided. Questioned Costs: Unknown. Auditor Recommendations: The Authority should reevaluate their established procedures and controls in place to ensure full compliance in regards to eligibility and inspections performed. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Management Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: Out of an approximate population of 2,396 of MTW Vouchers and 170 Low Rent Public Housing tenants the following deficiencies were noted: MTW Housing Choice Voucher (a total of 36 tenants selected for testing): • Two files did not use the correct utility allowance, • Two files did not have support necessary to verify income exemptions, • One file did not have documentation necessary to verify the reported income, • One file did not have 9886 release of information from within 15 months of the annual recertification, • Three files did not have a 214 declaration for a member of the household, and • Two files did not have identification documents Low Rent Public Housing (a total of 8 tenants selected for testing): • Seven files did not contain evidence of timely unit inspections being performed. • One file did not have documentation necessary to verify the reported income, and • Three files did not have 9886 release of information from within 15 months of the annual recertification Criteria: The Authority’s ACOP, Administrative Plan, 24 CFR 960.259, and 24 CFR 982.516 require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files. In addition, 24 CFR 5.705 requires each unit be periodically inspected. Context: The auditor randomly selected tenant files out of the population from each program as outlined, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Commission is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority does not have adequate systems and controls in place to ensure all eligibility requirements are being followed and units are being inspected timely Effect: The Authority is not in compliance with all of the HUD requirements regarding eligibility and tenant recertification which could result in incorrect amount of rental assistance being provided. Questioned Costs: Unknown. Auditor Recommendations: The Authority should reevaluate their established procedures and controls in place to ensure full compliance in regards to eligibility and inspections performed. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Management Response: See Corrective Action Plan.
The Management of the Authority agrees with the finding; We are in the process of implementing strengthened internal controls to ensure that all annual recertitications · include the required eligibility documentation an.d t hat all records are maintained in an organized and auditable format. For the MTW SB Program, Jackie Rojas, Section 8 Director, is responsible for compliance. She is currently finalizing the implementation of the Rent Cafe module within our Yardi property management sottware systern. This module automates and tracks key steps in the recertification process and includes built-in internal controls to improve compliance with eligibility requirements. She will also conduct an internal audit of all current client files for completion. For the Public Housing Program, Tasha Nelson, Deputy Director of Property Management, is responsible for compliance. She has implemented updated training and standard operating procedures (SOPs) to ensure consistent execution of eligibility determinations and file documentation. New internal controls will be implemented by the end of the fiscal year ending December 31, 2025. If the Department of Housing and Urban Development has questions regarding this plan, please contact Kim Wilford, Deputy Executive Director at (801) 428-0541.
FAC accepted this audit on August 6, 2024 — management decision was due February 6, 2025.
FAC accepted this audit on September 25, 2023 — management decision was due March 25, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on October 7, 2021 — management decision was due April 7, 2022.
FAC accepted this audit on December 28, 2020 — management decision was due June 28, 2021.
FAC accepted this audit on August 22, 2019 — management decision was due February 22, 2020.
FAC accepted this audit on September 6, 2018 — management decision was due March 6, 2019.
FAC accepted this audit on July 31, 2017 — management decision was due January 31, 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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