EIN: 910816170
UEI: GLBPMYLJFLE9
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2023. 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 March 28, 2024 (880 days ago).
What is a management decision? →During the auditor's test of compliance for the 2022 audit, it was noted that there were HQS inspections that occurred, which were noted as failed, but reinspections were not performed timely. Refer to the context for number of units tested and number of units in which reinspections did not occur timely. Cause: In 2022 with the HUD waivers regarding inspections expired, the Authority had a significant backlog of inspections. Due to the amount of inspections required, staff responsible for inspections were not able to revisit failed inspections in a timely manner. Effect: Units occupied by voucher holders may have not met the HQS standards. Questioned costs: We were unable to determine known questioned costs nor likely questioned costs. Context: A sample of 25 units noted as failing HQS inspections were selected to ensure that reinspections occurred as required. 13 of 25 units did not have the reinspections as required within 30 days. Identification as a repeat finding: N/A Recommendation: Management should implement procedures to ensure that re-inspections of units that fail HQS occur within the required time frame. Views of responsible officials and planned corrective actions: Management agrees with the finding. Also, please see the Corrective Action Plan on Page 4.
Show full finding ▾Hide full finding ▴Information on the federal program: Federal Award Identification: ALN 14.871 Section 8 Housing Choice Vouchers and ALN 14.879 Mainstream Voucher Program (MV) Federal Agency: Department of Housing and Urban Development Pass-through entity: N/ A Criteria or specific requirement (including statutory, regulatory, or other citation): For units under HAP contract that fail to meet Housing Quality Standards (HQS), the Housing Authority must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. Condition: During the auditor's test of compliance for the 2022 audit, it was noted that there were HQS inspections that occurred, which were noted as failed, but reinspections were not performed timely. Refer to the context for number of units tested and number of units in which reinspections did not occur timely. Cause: In 2022 with the HUD waivers regarding inspections expired, the Authority had a significant backlog of inspections. Due to the amount of inspections required, staff responsible for inspections were not able to revisit failed inspections in a timely manner. Effect: Units occupied by voucher holders may have not met the HQS standards. Questioned costs: We were unable to determine known questioned costs nor likely questioned costs. Context: A sample of 25 units noted as failing HQS inspections were selected to ensure that reinspections occurred as required. 13 of 25 units did not have the reinspections as required within 30 days. Identification as a repeat finding: N/A Recommendation: Management should implement procedures to ensure that re-inspections of units that fail HQS occur within the required time frame. Views of responsible officials and planned corrective actions: Management agrees with the finding. Also, please see the Corrective Action Plan on Page 4.
Finding No. 2022-001 CFDA: 14.871 - Housing Choice Voucher Program and CFDA 14.879 Mainstream Vouchers. Finding: A federal award finding was issued to the Housing Choice Voucher program regarding HQS inspections that occurred, were noted as failed, but reinspection's were not performed timely. Specifically, 13 of 25 units noted as failed, did not have reinspection's as required within 30 days. Action Taken: We concur with the finding. In response to the global pandemic, HUD waived the completion of HQS inspections from April 2020- December 2022. Following the lifting of the Federal State of Emergency, HUD discontinued the waiver and required public housing authorities (PHA) not only resume regular HQS inspections but also complete every inspection that was not completed during the waiver period. This created a wave of inspections that historic inspection staffing levels could not keep up with. Furthermore, completing inspections continued to be a challenge with households missing inspections or needing to reschedule due to COVID. The Bellingham Housing Authority recognized this challenge and created an inspections department with two inspectors and a full-time admin support person to complete the backlog of inspections timely and to provide greater inspection support in the future. The authority has also reviewed scheduling and tracking practices, including automatically scheduling a reinspection following a fail, to ensure timely follow-up.
FAC accepted this audit on December 12, 2021 — management decision was due June 12, 2022.
During the auditor's test of compliance for the 2020 audit, it was noted that there was not a rent reasonableness completed for two tenants included in the sample. One tenant was a new move in, which was not caught in the review process and one tenant had a rent change and this was caught in the review process but no followup documentation was noted in the file that the rent was never determined to be reasonable. Cause: During our discussions, it was noted that both of these instances were from the same Housing Coordinator I. It appears the Housing Coordinator I was made aware of the new move-in and a request by an existing landlord, but did not pass that information on to the individual that would prepare the rent reasonableness analysis. Effect: The tenants and HUD may have overpaid rents to owners. Questioned costs: We were unable to determine known questioned costs nor likely questioned costs. Context: The likelihood that rents were unreasonable is low. The likelihood of this causing a material questioned cost is remote. Identification as a repeat finding: N/A Recommendation: During SEMAP, the Housing Authority should make sure that any issues that are caught, should be retroactively corrected and documented. If it is not possible to retroactively complete, then some documentation should be added to the file showing what was done and explaining why it was done this way. They should also provide additional training for the staff who perform rent reasonableness. Views of responsible officials and planned corrective actions: Management agrees with the finding. Also, please see the Corrective Action Plan in financial statements.
Show full finding ▾Hide full finding ▴Information on the federal program: Federal Award Identification: CFDA 14.871 Housing Choice Voucher Program and CFDA 14.879 Mainstream Vouchers (MP) Federal Agency: Department of Housing and Urban Development Pass-through entity: N/A Criteria or specific requirement (including statutory, regulatory, or other citation): Per 24 CFR 982 Section, the Housing Authority must determine that the rent to owner is reasonable at the time of initial leasing and any time there is a rent increase. The Housing Authority must consider unit attributes such as the location, quality, size, unit type, age of unit, and any amenities included when determining if the rent is reasonable. The Housing Authority must maintain records to document the basis for the determination that rent to owner is reasonable. Condition: During the auditor's test of compliance for the 2020 audit, it was noted that there was not a rent reasonableness completed for two tenants included in the sample. One tenant was a new move in, which was not caught in the review process and one tenant had a rent change and this was caught in the review process but no followup documentation was noted in the file that the rent was never determined to be reasonable. Cause: During our discussions, it was noted that both of these instances were from the same Housing Coordinator I. It appears the Housing Coordinator I was made aware of the new move-in and a request by an existing landlord, but did not pass that information on to the individual that would prepare the rent reasonableness analysis. Effect: The tenants and HUD may have overpaid rents to owners. Questioned costs: We were unable to determine known questioned costs nor likely questioned costs. Context: The likelihood that rents were unreasonable is low. The likelihood of this causing a material questioned cost is remote. Identification as a repeat finding: N/A Recommendation: During SEMAP, the Housing Authority should make sure that any issues that are caught, should be retroactively corrected and documented. If it is not possible to retroactively complete, then some documentation should be added to the file showing what was done and explaining why it was done this way. They should also provide additional training for the staff who perform rent reasonableness. Views of responsible officials and planned corrective actions: Management agrees with the finding. Also, please see the Corrective Action Plan in financial statements.
Finding No. 2020-01 CFDA: 14.871 ? Section 8 Housing Choice Vouchers (HCV cluster) and CFDA: 14.879 - Mainstream Vouchers (MP) (HCV Cluster) Finding: A federal award finding was issued to the Section 8 Housing Choice Voucher program regarding rent reasonableness. Specifically, two instances were discovered during testing where rent reasonableness was not performed as required. Action Taken: We concur with the finding. The two instances were discovered through BHA?s internal SEMAP review. Staff have verified that in each instance, the rents requested were reasonable and can be supported by comparable units surveyed at the time. Going forward, management will review the rent reasonableness requirements with staff and provide additional training as necessary. Additionally, when an issue is discovered through SEMAP or other internal control measures, a note will be made in the applicable tenant file describing what occurred and how it was remedied. Contact Person: Kate Donnelly, Chief Operating Officer Housing Authority of the City of Bellingham (360)715-7345 Kate.donnelly@bellinghamhousing.org
FAC accepted this audit on September 25, 2017 — management decision was due March 25, 2018.
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