EIN: 910908098
UEI: E74RNLLCC8Y5
Audited by: Novogradac & Company LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 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 September 30, 2026 (27 days from today).
What is a management decision? →FAC accepted this audit on January 3, 2025 — management decision was due July 3, 2025.
Based upon inspection of the Authority’s files and on discussion with management, there was a unit that failed its inspection and did not pass within 30 days without penalty. Context: There were forty seven (47) units with failed inspections. Of a sample size of five (5) failed inspections, one (1) unit did not pass reinspection within 30 days. Housing assistance payments were not abated nor was the tenant relocated. Our sample size is statistically valid. Cause: The Authority's contract administrator for the Section 8 Housing Choice Vouchers Program was unable to complete the inspection in a timely basis due to lack of manpower. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement.
Show full finding ▾Hide full finding ▴Finding 2024-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least biennially to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussion with management, there was a unit that failed its inspection and did not pass within 30 days without penalty. Context: There were forty seven (47) units with failed inspections. Of a sample size of five (5) failed inspections, one (1) unit did not pass reinspection within 30 days. Housing assistance payments were not abated nor was the tenant relocated. Our sample size is statistically valid. Cause: The Authority's contract administrator for the Section 8 Housing Choice Vouchers Program was unable to complete the inspection in a timely basis due to lack of manpower. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement.
Views of responsible officials and planned corrective action: The Authority has an interlocal agreement with a neighboring housing authority for administration of the Section 8 Housing Choice Vouchers Program. The authority understands the reason for the finding, in that the unit did not pass reinspection within the required period without penalty. Previously a quality control sample of Section 8 Housing Choice Voucher files administered by the neighboring Housing Authority had been reviewed each month. This was with respect to the income calculation, specifically. The Authority will add a verification of inspection requirements to this process, however, effective 12/31/2024 the Authority has terminated the administration contract with the neighboring housing authority. The Authority has hired staff to focus on the Section 8 Housing Choice Vouchers Program and compliance with program requirements. Heather Blough, Executive Director, will be responsible to implement this corrective action by June 30, 2025.
2023-001
FAC accepted this audit on January 12, 2024 — management decision was due July 12, 2024.
Based upon inspection of the Authority’s files and on discussion with management, there was a unit that was not reinspected within the biennial reinspection period of two (2) years. Context: There are approximately 353 Section 8 Housing Choice Vouchers units. Of a sample size of fifteen (15) files, one (1) biennial inspection was not completed in a timely manner. Our sample size is statistically valid. Known Questioned Costs: $934 Cause: The Authority's contract administrator for the Section 8 Housing Choice Vouchers Program was unable to complete the inspection in a timely basis due to lack of manpower. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: The Authority has an interlocal agreement with a neighboring housing authority for administration of the Section 8 Housing Choice Vouchers Program. The authority understands the reason for the finding, in that the inspection was one month late. Previously a quality control sample of Section 8 Housing Choice Voucher files administered by the neighboring Housing Authority had been reviewed each month. This was with respect to the income calculation, specifically. Housing Kitsap will add a verification of inspection requirements to this process.
Show full finding ▾Hide full finding ▴Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least biennially to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). Condition: Based upon inspection of the Authority’s files and on discussion with management, there was a unit that was not reinspected within the biennial reinspection period of two (2) years. Context: There are approximately 353 Section 8 Housing Choice Vouchers units. Of a sample size of fifteen (15) files, one (1) biennial inspection was not completed in a timely manner. Our sample size is statistically valid. Known Questioned Costs: $934 Cause: The Authority's contract administrator for the Section 8 Housing Choice Vouchers Program was unable to complete the inspection in a timely basis due to lack of manpower. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: The Authority has an interlocal agreement with a neighboring housing authority for administration of the Section 8 Housing Choice Vouchers Program. The authority understands the reason for the finding, in that the inspection was one month late. Previously a quality control sample of Section 8 Housing Choice Voucher files administered by the neighboring Housing Authority had been reviewed each month. This was with respect to the income calculation, specifically. Housing Kitsap will add a verification of inspection requirements to this process.
Views of responsible officials and planned corrective action: The Authority has an interlocal agreement with a neighboring housing authority for administration of the Section 8 Housing Choice Vouchers Program. The authority understands the reason for the finding, in that the inspection was one month late. Previously a quality control sample of HCV files administered by the neighboring Housing Authority had been reviewed each month. This was with respect to the income calculation, specifically. Housing Kitsap will add a verification of inspection requirements to this process. Heather Blough, Executive Director, will be responsible to implement this corrective action by June 30, 2024.
FAC accepted this audit on March 23, 2023 — management decision was due September 23, 2023.
Based upon inspection of the Authority?s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of twenty-eight (28) tenant files, the following information was unavailable for examination at the time of audit: ? Verification of income and assets was missing in one (1) file Our sample size is statistically valid. Known Questioned Costs: $10,978 Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers program is in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: The Authority has an interlocal agreement with a neighboring housing authority for administration of the Section 8 Housing Choice Vouchers Program. It is the Authority's responsibility to monitor the agreements and verify adequate processing of compliance activities. The neighboring housing authority suffered a significant technical issue during the period of the effective date for the one file that did not have adequate documentation, which may have been a factor. The Authority intends to bring the Section 8 Housing Choice Vouchers Program back "in-house" soon, so it can better control administration of this significant program. In the interim, however, the Authority will be conducting quality control reviews monthly of a percentage of the Authority's Section 8 Housing Choice Voucher Program participant files (in addition to the quality control reviews already being performed by the neighboring housing authority) to better monitor adequacy with compliance requirements.
Show full finding ▾Hide full finding ▴Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 Noncompliance ? E. Eligibility - Tenant Files Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority?s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of twenty-eight (28) tenant files, the following information was unavailable for examination at the time of audit: ? Verification of income and assets was missing in one (1) file Our sample size is statistically valid. Known Questioned Costs: $10,978 Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers program is in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: The Authority has an interlocal agreement with a neighboring housing authority for administration of the Section 8 Housing Choice Vouchers Program. It is the Authority's responsibility to monitor the agreements and verify adequate processing of compliance activities. The neighboring housing authority suffered a significant technical issue during the period of the effective date for the one file that did not have adequate documentation, which may have been a factor. The Authority intends to bring the Section 8 Housing Choice Vouchers Program back "in-house" soon, so it can better control administration of this significant program. In the interim, however, the Authority will be conducting quality control reviews monthly of a percentage of the Authority's Section 8 Housing Choice Voucher Program participant files (in addition to the quality control reviews already being performed by the neighboring housing authority) to better monitor adequacy with compliance requirements.
Views of responsible officials and planned corrective action: The Authority has an interlocal agreement with a neighboring housing authority for administration of the Section 8 Housing Choice Vouchers Program. It is the Authority's responsibility to monitor the agreements and verify adequate processing of compliance activities. The neighboring housing authority suffered a significant technical issue during the period of the effective date for the one file that did not have adequate documentation, which may have been a factor. The Authority intends to bring the Section 8 Housing Choice Vouchers Program back "in-house" soon, so it can better control administration of this significant program. In the interim, however, the Authority will be conducting quality control reviews monthly of a percentage of the Authority's Section 8 Housing Choice Voucher Program participant files (in addition to the quality control reviews already being performed by the neighboring housing authority) to better monitor adequacy with compliance requirements. Heather Blough, Executive Director, will be responsible to implement this corrective action by June 30, 2023.
FAC accepted this audit on July 24, 2022 — management decision was due January 24, 2023.
FAC accepted this audit on March 8, 2022 — management decision was due September 8, 2022.
FAC accepted this audit on October 13, 2021 — management decision was due April 13, 2022.
FAC accepted this audit on November 23, 2020 — management decision was due May 23, 2021.
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
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