EIN: 943318599
UEI: G77LH27MJZR1
Audited by: CLIFTONLARSONALLEN 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 October 23, 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 April 23, 2026 (129 days ago).
What is a management decision? →The Lake Housing Commission submitted their FDS report on September 12, 2024; 14 days after the required due date.
Show full finding ▾Hide full finding ▴The Lake Housing Commission submitted their FDS report on September 12, 2024; 14 days after the required due date.
The Commission has been working with our external vendor to facilitate a timely submission in 2025. We are dedicated to ensuring that we communicate and track the vendor’s timely responses to ensure that this situation does not occur again. We enlisted HUD’s assistance in discussions with the vendor. Part of the delay was due to a co-mingling of funds in the report that needed extensive explanation. We are working with the County Auditor to split these funds out of the Commission prior to our voluntary transfer to Regional Housing Authority January 1, 2026. We anticipate this problem will not occur for the 2025 report.
The Lake Housing Commission had 2 units that were not inspected within the biennial timeframe and 5 units with failed inspections not re-inspected within the required 30 day time frame. There were also 6 units without proper documentation notifying the tenant.
Show full finding ▾Hide full finding ▴The Lake Housing Commission had 2 units that were not inspected within the biennial timeframe and 5 units with failed inspections not re-inspected within the required 30 day time frame. There were also 6 units without proper documentation notifying the tenant.
The commission will work to develop a secondary system to track inspection dates, corrections and dates of re-inspections to avoid any potential loss of data should an incident occur that causes loss of tracked data like that which occurred last year. Staff shall be trained on the correct use and upkeep of the spreadsheet.
FAC accepted this audit on June 20, 2024 — management decision was due December 20, 2024.
FAC accepted this audit on August 1, 2023 — management decision was due February 1, 2024.
During our testing, we noted that the Commission did not maintain documentation of its reasonable rent determination for one of the HAP payments that we selected. Questioned costs: None. Context: During our testing, it was noted that for one of the 40 case files examined, the County was unable to locate the completed reasonable rent determination associated with the case file. Cause: During the transition from paper case files to electronic, the County did not retain the reasonable rent determination to be scanned into the system. Effect: Without documentation to prove that reasonable rent determinations were performed for all individuals receiving benefit payments, the Commission is not in compliance with the provisions of the OMB Compliance Supplement for the Housing Choice Voucher program. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Commission design controls to ensure that all required documentation for reasonable rent determinations is retained and accessible for each case file. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: Section N.2 of Part 4 of the 2022 OMB Compliance Supplement indicates that the Commission must determine that the rent to owner is reasonable at the time of initial leasing, and must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract). Condition: During our testing, we noted that the Commission did not maintain documentation of its reasonable rent determination for one of the HAP payments that we selected. Questioned costs: None. Context: During our testing, it was noted that for one of the 40 case files examined, the County was unable to locate the completed reasonable rent determination associated with the case file. Cause: During the transition from paper case files to electronic, the County did not retain the reasonable rent determination to be scanned into the system. Effect: Without documentation to prove that reasonable rent determinations were performed for all individuals receiving benefit payments, the Commission is not in compliance with the provisions of the OMB Compliance Supplement for the Housing Choice Voucher program. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Commission design controls to ensure that all required documentation for reasonable rent determinations is retained and accessible for each case file. Views of responsible officials: There is no disagreement with the audit finding.
Section 8 Housing Choice Vouchers ? Assistance Listing No. 14.871 Recommendation: We recommend the Commission design controls to ensure that all required documentation for reasonable rent determinations is retained and accessible for each case file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Controls will be implemented to ensure that all paper documents are present in the electronic file system prior to destruction of the paper copy. Name(s) of the contact person(s) responsible for corrective action: Lisa Faraco, Program Manager Planned completion date for corrective action plan: 08/01/2023
FAC accepted this audit on July 31, 2022 — management decision was due January 31, 2023.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on March 22, 2020 — management decision was due September 22, 2020.
FAC accepted this audit on March 31, 2019 — management decision was due October 1, 2019.
FAC accepted this audit on March 11, 2018 — management decision was due September 11, 2018.
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 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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