EIN: 870536602
UEI: K5J6URAAPTA5
Audited by: Tanner LLP
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 April 29, 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 29, 2026 (59 days from today).
What is a management decision? →FAC accepted this audit on April 28, 2025 — management decision was due October 28, 2025.
FAC accepted this audit on April 9, 2024 — management decision was due October 9, 2024.
FAC accepted this audit on March 9, 2023 — management decision was due September 9, 2023.
Finding 2022-001 Information on Federal Program. ALN 14.181 ? Section 811 Supportive Housing Type of Finding. Non-compliance and significant deficiency in internal controls over compliance. Compliance Requirement. Eligibility Criteria. Pursuant to the 2022 OMB Compliance Supplements 4-14.181-4 ?The owner is responsible for annually reexamining incomes of households occupying assisted units and make appropriate adjustments to the tenant payment and the project rental assistance payment (24 CFR section 891.410). Assistance applicants shall submit signed consent forms upon initial application and at reexamination (24 CFR section 5.230).? Condition. The auditor noted that annual reexaminations were not being completed. Cause. Recertifications were not completed on time due to low staffing and turnover. Effect. Potential effects of failing to complete annual recertifications are as follows: (1) Termination of Housing Assistance: If the Corporation continues to fail to complete their annual recertification, their housing assistance may be terminated, which could result in unexpected revenue deficits; (2) Overpayment of Housing Assistance: If a tenant's income or family size changes and they do not complete their recertification, they may continue to receive housing assistance that they are no longer eligible for, which can result in an overpayment. This can create financial difficulties for both the tenant and the Corporation, which may need to recoup the overpaid funds; (3) Inaccurate Record-Keeping: Failure to complete annual recertifications can also result in inaccurate record-keeping, which can make it difficult for the Corporation to track and manage their programs effectively. This can lead to delays in processing applications, misallocation of resources, and other administrative issues; (4) Potential Fraud: Failure to complete annual recertifications can also increase the risk of fraud, as tenants may continue to receive housing assistance even if they are no longer eligible. This can lead to financial losses for the housing authority and can undermine public confidence in the program. Questioned Costs. Not determinable. Context. The auditor selected a sample of 2 files for examination of the 20 total assisted units. Both files selected for examination were missing documentation that the annual recertification was completed. This represents 100% of the sample not in compliance with the above requirements. Recommendation. To address this issue, the auditor recommends they take steps to address their staffing and turnover issues. This may include implementing strategies to improve retention, such as offering competitive salaries and benefits, providing opportunities for professional development and growth, and creating a positive work environment. Additionally, the organization may need to prioritize the completion of recertifications, even if it means allocating additional resources or bringing in outside help.
Show full finding ▾Hide full finding ▴Finding 2022-001 Information on Federal Program. ALN 14.181 ? Section 811 Supportive Housing Type of Finding. Non-compliance and significant deficiency in internal controls over compliance. Compliance Requirement. Eligibility Criteria. Pursuant to the 2022 OMB Compliance Supplements 4-14.181-4 ?The owner is responsible for annually reexamining incomes of households occupying assisted units and make appropriate adjustments to the tenant payment and the project rental assistance payment (24 CFR section 891.410). Assistance applicants shall submit signed consent forms upon initial application and at reexamination (24 CFR section 5.230).? Condition. The auditor noted that annual reexaminations were not being completed. Cause. Recertifications were not completed on time due to low staffing and turnover. Effect. Potential effects of failing to complete annual recertifications are as follows: (1) Termination of Housing Assistance: If the Corporation continues to fail to complete their annual recertification, their housing assistance may be terminated, which could result in unexpected revenue deficits; (2) Overpayment of Housing Assistance: If a tenant's income or family size changes and they do not complete their recertification, they may continue to receive housing assistance that they are no longer eligible for, which can result in an overpayment. This can create financial difficulties for both the tenant and the Corporation, which may need to recoup the overpaid funds; (3) Inaccurate Record-Keeping: Failure to complete annual recertifications can also result in inaccurate record-keeping, which can make it difficult for the Corporation to track and manage their programs effectively. This can lead to delays in processing applications, misallocation of resources, and other administrative issues; (4) Potential Fraud: Failure to complete annual recertifications can also increase the risk of fraud, as tenants may continue to receive housing assistance even if they are no longer eligible. This can lead to financial losses for the housing authority and can undermine public confidence in the program. Questioned Costs. Not determinable. Context. The auditor selected a sample of 2 files for examination of the 20 total assisted units. Both files selected for examination were missing documentation that the annual recertification was completed. This represents 100% of the sample not in compliance with the above requirements. Recommendation. To address this issue, the auditor recommends they take steps to address their staffing and turnover issues. This may include implementing strategies to improve retention, such as offering competitive salaries and benefits, providing opportunities for professional development and growth, and creating a positive work environment. Additionally, the organization may need to prioritize the completion of recertifications, even if it means allocating additional resources or bringing in outside help.
1. Finding 2022-001 a. Comments on the Finding and Each Recommendation: Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Corporation will take the following steps: (1) Develop a plan to address staffing and turnover issues: we will work with the HR department to develop a plan to address staffing and turnover issues. This may include conducting a salary and benefits review to ensure that we are competitive in the market, providing opportunities for professional development and growth, and creating a positive work environment; (2) Prioritize the completion of annual recertifications: we will work with the team to prioritize the completion of annual recertifications. This will involve allocating additional resources, if necessary, and bringing in outside help to complete the recertifications on time; (3) Develop a monitoring plan: we will develop a monitoring plan to ensure that annual reexaminations are completed on time. This will include regular checks of tenant files and random sampling to ensure compliance with the regulations; (4) Train staff: we will ensure that all staff involved in the annual reexamination process are trained on the importance of completing them on time, the potential consequences of failing to do so, and the regulations and policies related to annual reexaminations; and (5) Implement a tracking system: we will implement a tracking system to ensure that annual reexaminations are completed on time. The system will include reminders for staff and tenants and a process for tracking the progress of each recertification.
FAC accepted this audit on April 24, 2022 — management decision was due October 24, 2022.
FAC accepted this audit on April 26, 2021 — management decision was due October 26, 2021.
FAC accepted this audit on April 7, 2020 — management decision was due October 7, 2020.
FAC accepted this audit on November 17, 2019 — management decision was due May 17, 2020.
FAC accepted this audit on July 4, 2018 — management decision was due January 4, 2019.
FAC accepted this audit on May 14, 2017 — management decision was due November 14, 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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