EIN: 911061825
UEI: JXPUHUDMQDH9
Audited by: Office of the Washington State Auditor
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 September 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 March 29, 2026 (153 days ago).
What is a management decision? →FAC accepted this audit on September 27, 2024 — management decision was due March 27, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on March 27, 2022 — management decision was due September 27, 2022.
FAC accepted this audit on September 27, 2020 — management decision was due March 27, 2021.
2019-001 The Authority did not have adequate internal controls to ensure compliance with federal requirements regarding housing quality standards. CFDA Number and Title: 14.239 ? Home Investment Partnerships Program Federal Grantor Name: Department of Housing & Urban Development Federal Award/Contract Number: N/A Pass-through Entity Name: City of Tacoma Pass-through Award/Contract Number: M-16-DC-53-0206 M-17-DC-53-0206 M-18-DC-53-0206 Questioned Cost Amount: $0 Background The Tacoma Community Redevelopment Authority administers the federal HOME Investment Partnerships (?HOME?) Program and spent $1,419,056 during fiscal year 2019. One of the main objectives of HOME is to expand the supply of decent and affordable housing, particularly for low- and very-low-income households. The Program supports construction, acquisition or rehabilitation of affordable housing units and creates rental and home ownership opportunities. Federal regulations require recipients of federal grant funding to establish and follow internal controls to ensure compliance with program requirements. These controls include understanding grant requirements and monitoring the effectiveness of program compliance. Description of Condition Federal regulations require the Authority to perform periodic onsite inspections of housing projects funded by the program to ensure compliance with property standards. The Authority had procedures in place to ensure compliance with housing quality standards, but these procedures were not effective in ensuring all required inspections were completed to ensure compliance with the HOME program?s Housing Quality Standards (HQS) requirement. We consider this internal control deficiency to be a material weakness. The issue was reported as a finding in the prior audit as finding 2018-001. Cause of Condition Because of high turnover in key positions, the Authority could not find records to verify that housing quality standards inspections were performed, as required by HOME. Effect of Condition The Authority could not provide records showing properties received an HQS inspection for three of the 17 tested properties. Failure to comply with inspection requirements could result in HUD withholding future annual allocations of HOME funding from the Authority. Recommendations We recommend the Authority implement processes and procedures to ensure: ? Staff are cross-trained to cover compliance requirements when there is turnover or staff are on leave. Also, the Authority should ensure staff are adequately trained and monitor to ensure the Authority complies with program requirements. ? Records of HQS inspections are completed and kept Authority?s Response In response to this finding the Authority will develop and implement policies and procedures relating to conducting HQS inspections and maintaining complete files. In addition to the policies and procedures we will develop a schedule, based on program guidelines, that shows when each property in the Authority?s portfolio will be inspected. In addition to developing policies and procedures, staff are taking available trainings related to all aspects of HUD programs to ensure we are able to comply with the requirements of the programs administer. For continuity of operations and peer collaboration most aspects of our programs will have more than one staff person trained or knowledgeable in that area. In addition to cross training we are working on the development of procedure manuals so if there are changes in staffing there will be a guide for new or existing staff as they take on the new responsibility. Auditor?s Remarks We appreciate the Authority?s commitment to improving their processes to resolve these issues. We will review the corrective action taken during our next regular audit. Applicable Laws and Regulations Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 516, Audit findings, establishes reporting requirements for audit findings. The American Institute of Certified Public Accountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 935, Compliance Audits, paragraph 11. Title 2 CFR Part 200, Uniform Guidance, section 303 Internal controls, describes the requirements for auditees to maintain internal controls over federal programs and comply with federal program requirements. Title 24 CFR Part 92, Home Investment Partnerships Program, sections 92.209(i), 92.251(f), and 92.504(d), Housing Quality Inspection requirements, describe the program specific requirements for performing on-site inspections and determining compliance with quality standards.
Show full finding ▾Hide full finding ▴2019-001 The Authority did not have adequate internal controls to ensure compliance with federal requirements regarding housing quality standards. CFDA Number and Title: 14.239 ? Home Investment Partnerships Program Federal Grantor Name: Department of Housing & Urban Development Federal Award/Contract Number: N/A Pass-through Entity Name: City of Tacoma Pass-through Award/Contract Number: M-16-DC-53-0206 M-17-DC-53-0206 M-18-DC-53-0206 Questioned Cost Amount: $0 Background The Tacoma Community Redevelopment Authority administers the federal HOME Investment Partnerships (?HOME?) Program and spent $1,419,056 during fiscal year 2019. One of the main objectives of HOME is to expand the supply of decent and affordable housing, particularly for low- and very-low-income households. The Program supports construction, acquisition or rehabilitation of affordable housing units and creates rental and home ownership opportunities. Federal regulations require recipients of federal grant funding to establish and follow internal controls to ensure compliance with program requirements. These controls include understanding grant requirements and monitoring the effectiveness of program compliance. Description of Condition Federal regulations require the Authority to perform periodic onsite inspections of housing projects funded by the program to ensure compliance with property standards. The Authority had procedures in place to ensure compliance with housing quality standards, but these procedures were not effective in ensuring all required inspections were completed to ensure compliance with the HOME program?s Housing Quality Standards (HQS) requirement. We consider this internal control deficiency to be a material weakness. The issue was reported as a finding in the prior audit as finding 2018-001. Cause of Condition Because of high turnover in key positions, the Authority could not find records to verify that housing quality standards inspections were performed, as required by HOME. Effect of Condition The Authority could not provide records showing properties received an HQS inspection for three of the 17 tested properties. Failure to comply with inspection requirements could result in HUD withholding future annual allocations of HOME funding from the Authority. Recommendations We recommend the Authority implement processes and procedures to ensure: ? Staff are cross-trained to cover compliance requirements when there is turnover or staff are on leave. Also, the Authority should ensure staff are adequately trained and monitor to ensure the Authority complies with program requirements. ? Records of HQS inspections are completed and kept Authority?s Response In response to this finding the Authority will develop and implement policies and procedures relating to conducting HQS inspections and maintaining complete files. In addition to the policies and procedures we will develop a schedule, based on program guidelines, that shows when each property in the Authority?s portfolio will be inspected. In addition to developing policies and procedures, staff are taking available trainings related to all aspects of HUD programs to ensure we are able to comply with the requirements of the programs administer. For continuity of operations and peer collaboration most aspects of our programs will have more than one staff person trained or knowledgeable in that area. In addition to cross training we are working on the development of procedure manuals so if there are changes in staffing there will be a guide for new or existing staff as they take on the new responsibility. Auditor?s Remarks We appreciate the Authority?s commitment to improving their processes to resolve these issues. We will review the corrective action taken during our next regular audit. Applicable Laws and Regulations Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 516, Audit findings, establishes reporting requirements for audit findings. The American Institute of Certified Public Accountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 935, Compliance Audits, paragraph 11. Title 2 CFR Part 200, Uniform Guidance, section 303 Internal controls, describes the requirements for auditees to maintain internal controls over federal programs and comply with federal program requirements. Title 24 CFR Part 92, Home Investment Partnerships Program, sections 92.209(i), 92.251(f), and 92.504(d), Housing Quality Inspection requirements, describe the program specific requirements for performing on-site inspections and determining compliance with quality standards.
Finding ref number: 2019-001 Finding caption: The Authority did not have adequate internal controls to ensure compliance with federal requirements regarding Housing Quality Standards. Name, address, and telephone of Authority contact person: Felicia Medlen, 747 Market St., Room 808, Tacoma, WA 98402, (253) 591-5238 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). To correct this finding going forward the Authority will be developing policies, procedures, and a schedule for inspections. The policy will outline the HQS requirement and projects it applies to and the procedure will outline how the HQS inspections should be carried out and what records and information needs to be kept to ensure a complete file. Anticipated date to complete the corrective action: November 2020
2018-001
2019-002 The Authority did not have adequate internal controls to ensure compliance with federal requirements regarding Environmental Review and Rehabilitation. CFDA Number and Title: 14.218, Community Development Block Grants/Entitlement Grants Federal Grantor Name: U.S. Department of Housing and Urban Development Federal Award/Contract Number: N/A Pass-through Entity Name: City of Tacoma Pass-through Award/Contract Number: B-14-MC-53-0007 B-15-MC-53-0007 B-16-MC-53-0007 Questioned Cost Amount: $0 Background The Tacoma Community Redevelopment Authority administers the federal Community Development Block Grant (CDBG) program and spent $1,454,882 during fiscal year 2019. The objectives of the CDBG program are to develop viable urban communities by providing decent housing and a suitable living environment, and expanding economic opportunities, principally for persons of low and moderate income. Federal regulations require recipients of federal grant funding to establish and follow internal controls to ensure compliance with program requirements. These controls include understanding grant requirements and monitoring the effectiveness of the controls. Description of Condition Environmental review Federal regulations require the projects must have an environmental review unless they meet specified criteria for exemption or exclusion of this requirement. The Authority uses a checklist to ensure the environmental reviews are completed and determine what type of environmental review is needed. The Authority did not consistently use or keep its checklist to ensure or demonstrate environmental reviews were performed. We consider this internal control deficiency to be a material weakness. The issue was not reported as a finding in the prior audit. Rehabilitation When CDBG funds are used for rehabilitation, federal regulations require the grantee to ensure that the work is properly completed by performing the following: a. Conducting pre-rehabilitation inspections to determine deficiencies to be corrected b. Incorporating the deficiencies to be corrected into the rehabilitation contract c. Inspecting the rehabilitation work upon completion to assure that it is carried out in accordance with contract specifications The Authority did not have a process in place to ensure the documentation demonstrating all rehabilitation inspections was completed and kept. We consider this internal control deficiency to be a material weakness. The issue was not reported as a finding in the prior audit. Cause of Condition Rehabilitation & Environmental Reviews Because of high turnover in key positions, the Authority could not find records to verify and to determine whether environmental reviews and rehabilitation inspections were performed for all applicable projects as required under the CDBG program. Effect of Condition The Authority could not provide documentation for two of six environmental review checklists, and three of five rehabilitation projects did not have either pre rehabilitation or post-rehabilitation inspections. Without documented environmental reviews and rehabilitation inspections, the Authority cannot not demonstrate it is complying with program requirements. Failure to comply with program requirements could result in HUD withholding future annual allocations of CDBG funding from the Authority. Recommendation We recommend the Authority establish and strengthen processes and procedures to ensure all applicable housing projects receive environmental reviews and rehabilitation inspections and that the supporting records are kept. Authority?s Response In recent months current staff have taken on the task of revising and developing policies and procedures and checklists for all project types that are undertaken or contracted for by the Authority. As a result of clear policies and procedures we anticipate fewer to no issues in these areas going forward. As these policies and procedures are implemented we will continue to refine and improve as needed and as programs evolve or regulations change. Staff are also taking available trainings related to environmental reviews and rehabilitation programs so they are using the most current information to carry out project activities. For both the rehabilitation program and the environmental review process the Authority has implemented policies and procedures and developed checklists to ensure all projects receive the appropriate environmental review and that pre rehabilitation and post-rehabilitation inspections are completed. The policies and procedures also outline what and how supporting project documents and records are kept. Auditor?s Remarks We appreciate the Authority?s commitment to resolving these issues. We will review the corrective action taken during our next regular audit. Applicable Laws and Regulations Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 516, Audit findings, establishes reporting requirements for audit findings. The American Institute of Certified Public Accountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 935, Compliance Audits, and paragraph 11. Title 2 CFR Part 200, Uniform Guidance, section 303 internal controls, establishes internal control requirements for management of Federal awards. Title 24 CFR Part 570, Community Development Block Grants, section 570.604, environmental standards. Title 24 CFR Part 58, Environmental review procedures for entities assuming HUD environmental responsibilities, section 58.1, 58.22, 58.34, 58.35, describing purpose and procedures for performing environmental review assessments. Title 24 CFR Part 570, Community Development Block Grants, section 570.506, records to be maintained.
Show full finding ▾Hide full finding ▴2019-002 The Authority did not have adequate internal controls to ensure compliance with federal requirements regarding Environmental Review and Rehabilitation. CFDA Number and Title: 14.218, Community Development Block Grants/Entitlement Grants Federal Grantor Name: U.S. Department of Housing and Urban Development Federal Award/Contract Number: N/A Pass-through Entity Name: City of Tacoma Pass-through Award/Contract Number: B-14-MC-53-0007 B-15-MC-53-0007 B-16-MC-53-0007 Questioned Cost Amount: $0 Background The Tacoma Community Redevelopment Authority administers the federal Community Development Block Grant (CDBG) program and spent $1,454,882 during fiscal year 2019. The objectives of the CDBG program are to develop viable urban communities by providing decent housing and a suitable living environment, and expanding economic opportunities, principally for persons of low and moderate income. Federal regulations require recipients of federal grant funding to establish and follow internal controls to ensure compliance with program requirements. These controls include understanding grant requirements and monitoring the effectiveness of the controls. Description of Condition Environmental review Federal regulations require the projects must have an environmental review unless they meet specified criteria for exemption or exclusion of this requirement. The Authority uses a checklist to ensure the environmental reviews are completed and determine what type of environmental review is needed. The Authority did not consistently use or keep its checklist to ensure or demonstrate environmental reviews were performed. We consider this internal control deficiency to be a material weakness. The issue was not reported as a finding in the prior audit. Rehabilitation When CDBG funds are used for rehabilitation, federal regulations require the grantee to ensure that the work is properly completed by performing the following: a. Conducting pre-rehabilitation inspections to determine deficiencies to be corrected b. Incorporating the deficiencies to be corrected into the rehabilitation contract c. Inspecting the rehabilitation work upon completion to assure that it is carried out in accordance with contract specifications The Authority did not have a process in place to ensure the documentation demonstrating all rehabilitation inspections was completed and kept. We consider this internal control deficiency to be a material weakness. The issue was not reported as a finding in the prior audit. Cause of Condition Rehabilitation & Environmental Reviews Because of high turnover in key positions, the Authority could not find records to verify and to determine whether environmental reviews and rehabilitation inspections were performed for all applicable projects as required under the CDBG program. Effect of Condition The Authority could not provide documentation for two of six environmental review checklists, and three of five rehabilitation projects did not have either pre rehabilitation or post-rehabilitation inspections. Without documented environmental reviews and rehabilitation inspections, the Authority cannot not demonstrate it is complying with program requirements. Failure to comply with program requirements could result in HUD withholding future annual allocations of CDBG funding from the Authority. Recommendation We recommend the Authority establish and strengthen processes and procedures to ensure all applicable housing projects receive environmental reviews and rehabilitation inspections and that the supporting records are kept. Authority?s Response In recent months current staff have taken on the task of revising and developing policies and procedures and checklists for all project types that are undertaken or contracted for by the Authority. As a result of clear policies and procedures we anticipate fewer to no issues in these areas going forward. As these policies and procedures are implemented we will continue to refine and improve as needed and as programs evolve or regulations change. Staff are also taking available trainings related to environmental reviews and rehabilitation programs so they are using the most current information to carry out project activities. For both the rehabilitation program and the environmental review process the Authority has implemented policies and procedures and developed checklists to ensure all projects receive the appropriate environmental review and that pre rehabilitation and post-rehabilitation inspections are completed. The policies and procedures also outline what and how supporting project documents and records are kept. Auditor?s Remarks We appreciate the Authority?s commitment to resolving these issues. We will review the corrective action taken during our next regular audit. Applicable Laws and Regulations Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 516, Audit findings, establishes reporting requirements for audit findings. The American Institute of Certified Public Accountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 935, Compliance Audits, and paragraph 11. Title 2 CFR Part 200, Uniform Guidance, section 303 internal controls, establishes internal control requirements for management of Federal awards. Title 24 CFR Part 570, Community Development Block Grants, section 570.604, environmental standards. Title 24 CFR Part 58, Environmental review procedures for entities assuming HUD environmental responsibilities, section 58.1, 58.22, 58.34, 58.35, describing purpose and procedures for performing environmental review assessments. Title 24 CFR Part 570, Community Development Block Grants, section 570.506, records to be maintained.
Finding ref number: 2019-002 Finding caption: The Authority did not have adequate internal controls to ensure compliance with federal requirements regarding Environmental Review and Rehabilitation. Name, address, and telephone of Authority contact person: Felicia Medlen, 747 Market St., Room 808, Tacoma, WA 98402, (253) 591-5238 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). For both the rehabilitation program and the environmental review process the Authority has developed and implemented policies and procedures to ensure all projects receive the appropriate environmental review and that pre rehabilitation and post-rehabilitation inspections are completed. The policies and procedures also outline what and how supporting project documents and records are kept. Anticipated date to complete the corrective action: These actions have been completed: environmental review procedure- October 2019, rehabilitation inspections- July 2020
FAC accepted this audit on September 25, 2019 — management decision was due March 25, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 29, 2018 — management decision was due March 29, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 11, 2017 — management decision was due March 11, 2018.
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