EIN: 946000758
UEI: SAK7DQJM6LA3
Audited by: Macias Gini & O'Connell
Cognizant agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 5, 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 August 5, 2026 (35 days ago).
What is a management decision? →FAC accepted this audit on February 18, 2025 — management decision was due August 18, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on February 16, 2023 — management decision was due August 16, 2023.
Reference Number: 2022-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Section 8 Moving to Work Demonstration Program Assistance Listing Number: 14.881 Federal Grant Number: Not Applicable Category of Finding: Eligibility Classification of Finding: Material Weakness in Internal Control over Compliance Instance of Noncompliance Criteria Pursuant to the following: Title 2 - Grants and Agreements. Subtitle A - Office of Management and Budget Guidance for Grants and Agreements. Chapter II - Office of Management and Budget Guidance. Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Subpart D - Post Federal Award Requirements. Standards for Financial and Program Management. ?200.303 Internal controls (2 CFR 200.303): The non-Federal entity must - Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Title 24 ? Housing and Urban Development. Subtitle B - Chapter IX ? Admission to, and Occupancy of, Public Housing. Subpart A ? Applicability, Definitions, Equal Opportunity Requirements ? Section 960.201 ? Eligibility: (1) Basic eligibility. An applicant must meet all eligibility requirements in order to receive housing assistance. At a minimum, the applicant must be a family, and must be income-eligible, as described in this section. Such eligible applicants include single persons. (2) Low income limit. No family other than a low income family is eligible for admission to a Public Housing Authority's (PHA) public housing program. Title 24 ? Housing and Urban Development. Subtitle B - Chapter IX ? Admission to, and Occupancy of, Public Housing. Subpart C ? Rent and Reexamination ? Sections 960.257 and 960.259 ? Family information and verification: (1) For families who pay an income-based rent, the PHA must conduct a reexamination of family income and composition at least annually and must make appropriate adjustments in the rent after consultation with the family and upon verification of the information. The PHA must obtain and document in the family file third-party verification of the following factors, or must document in the file why third-party verification was not available: (1) Reported family annual income; (2) The value of assets; (3) Expenses related to deductions from annual income; and (4) Other factors that affect the determination of adjusted income or income-based rent. Condition and Context During our testing of the eligibility compliance requirements for the Moving to Work (MTW) Demonstration Program (Section 8 Housing Choice Vouchers (HCV) and Low Rent Public Housing (LRPH) programs), we selected tenants from a population of 13,107 HCV tenant cases and 1,454 LRPH tenant cases and identified the following exceptions: HCV (a total of 40 tenant cases selected for testing): ? In four cases, required documentation to establish initial eligibility was missing from the files. The missing documents include copies of social security numbers and evidence of citizenship or eligible immigration status. LRPH (a total of 40 tenant cases selected for testing): ? In nine cases, annual reexaminations that were due were not performed within the required timeframe. ? In four cases, third party evidence supporting the verification of income was missing from the file. ? For nine cases, various documents were missing from the file as evidence to support the initial and recertification of eligibility, including background documents and income Authorization for Release Forms. Cause We noted that the Authority did not have adequate resources assigned to ensure that applicant?s eligibility was properly reviewed and approved prior to acceptance and/or continuance in the Moving to Work Demonstration Program. Effect When the necessary oversight and monitoring of eligibility determinations or recertification is insufficient, the Authority has an increase risk of ineligible participation in the program and individuals receiving improper benefits. Questioned Costs Questioned costs were not identified as the tenants were deemed eligible for the HCV and LRPH programs. Recommendation The Authority should adhere and monitor compliance with its policies to ensure staff and secondary reviews of eligibility applications are performed, while following established guidelines and retaining acceptable documentation to support the eligibility determinations and subsequent recertification. Views of Responsible Officials and Corrective Action Plan Management's response is reported in "Management's Response and Corrective Action Plan" included in a separate section at the end of this report.
Show full finding ▾Hide full finding ▴Reference Number: 2022-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Section 8 Moving to Work Demonstration Program Assistance Listing Number: 14.881 Federal Grant Number: Not Applicable Category of Finding: Eligibility Classification of Finding: Material Weakness in Internal Control over Compliance Instance of Noncompliance Criteria Pursuant to the following: Title 2 - Grants and Agreements. Subtitle A - Office of Management and Budget Guidance for Grants and Agreements. Chapter II - Office of Management and Budget Guidance. Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Subpart D - Post Federal Award Requirements. Standards for Financial and Program Management. ?200.303 Internal controls (2 CFR 200.303): The non-Federal entity must - Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Title 24 ? Housing and Urban Development. Subtitle B - Chapter IX ? Admission to, and Occupancy of, Public Housing. Subpart A ? Applicability, Definitions, Equal Opportunity Requirements ? Section 960.201 ? Eligibility: (1) Basic eligibility. An applicant must meet all eligibility requirements in order to receive housing assistance. At a minimum, the applicant must be a family, and must be income-eligible, as described in this section. Such eligible applicants include single persons. (2) Low income limit. No family other than a low income family is eligible for admission to a Public Housing Authority's (PHA) public housing program. Title 24 ? Housing and Urban Development. Subtitle B - Chapter IX ? Admission to, and Occupancy of, Public Housing. Subpart C ? Rent and Reexamination ? Sections 960.257 and 960.259 ? Family information and verification: (1) For families who pay an income-based rent, the PHA must conduct a reexamination of family income and composition at least annually and must make appropriate adjustments in the rent after consultation with the family and upon verification of the information. The PHA must obtain and document in the family file third-party verification of the following factors, or must document in the file why third-party verification was not available: (1) Reported family annual income; (2) The value of assets; (3) Expenses related to deductions from annual income; and (4) Other factors that affect the determination of adjusted income or income-based rent. Condition and Context During our testing of the eligibility compliance requirements for the Moving to Work (MTW) Demonstration Program (Section 8 Housing Choice Vouchers (HCV) and Low Rent Public Housing (LRPH) programs), we selected tenants from a population of 13,107 HCV tenant cases and 1,454 LRPH tenant cases and identified the following exceptions: HCV (a total of 40 tenant cases selected for testing): ? In four cases, required documentation to establish initial eligibility was missing from the files. The missing documents include copies of social security numbers and evidence of citizenship or eligible immigration status. LRPH (a total of 40 tenant cases selected for testing): ? In nine cases, annual reexaminations that were due were not performed within the required timeframe. ? In four cases, third party evidence supporting the verification of income was missing from the file. ? For nine cases, various documents were missing from the file as evidence to support the initial and recertification of eligibility, including background documents and income Authorization for Release Forms. Cause We noted that the Authority did not have adequate resources assigned to ensure that applicant?s eligibility was properly reviewed and approved prior to acceptance and/or continuance in the Moving to Work Demonstration Program. Effect When the necessary oversight and monitoring of eligibility determinations or recertification is insufficient, the Authority has an increase risk of ineligible participation in the program and individuals receiving improper benefits. Questioned Costs Questioned costs were not identified as the tenants were deemed eligible for the HCV and LRPH programs. Recommendation The Authority should adhere and monitor compliance with its policies to ensure staff and secondary reviews of eligibility applications are performed, while following established guidelines and retaining acceptable documentation to support the eligibility determinations and subsequent recertification. Views of Responsible Officials and Corrective Action Plan Management's response is reported in "Management's Response and Corrective Action Plan" included in a separate section at the end of this report.
Reference Number 2022-004: The Office of Property Operations has reviewed the audit finding report and recommendations. The department will implement steps to monitor compliance with Public Housing program policies to ensure staff perform timely annual re-certifications, following established guidelines and retaining acceptable documentation to support resident eligibility determinations and subsequent re-certifications. These items include: ? Ensuring all initial eligibility information is received at the time of unit leasing ? Updating protocols for documenting the re-certification process, including file checklists to ensure all documents are in the resident file ? Re-establishing a file audit protocol to be performed on a quarterly basis ? Closely monitoring delayed re-certifications, including written documentation regarding any delays ? Creating a standard operating procedure to document any delays in re-certifications that may impact the timeliness and accuracy of data reported to the HUD system ? Scheduling recertification training for all staff involved in the re-certification process before June 30, 2023 Contact Information: Michelle Hasan, Director of Leased Housing
FAC accepted this audit on January 26, 2022 — management decision was due July 26, 2022.
FAC accepted this audit on July 21, 2021 — management decision was due January 21, 2022.
Reference Number: 2020-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Section 8 Moving to Work Demonstration Program Federal Catalog Number: 14.881 Federal Grant Number: Not Applicable Category of Finding: Eligibility; Special Tests and Provisions Classification of Finding: Significant Deficiency in Internal Control over Compliance Incident of Noncompliance Criteria Pursuant to 24 CFR 982.516, OHA Administrative Plan Chapter 11-Reexaminations and OHA MTW Annual Plan Activity #14-01, OHA must conduct a reexamination of family income and composition regularly for all families. Reexaminations of household income occur annually for households reporting no income, no income from wages, income from temporary, non-wage sources, or mixed income from fixed sources. Households enrolled in Special Programs are also subject to annual reexaminations. Households with any income from wages will complete a reexamination at least once every two years (biennial). OHA will conduct a reexamination once every three years (triennial) for all elderly and disabled families on fixed incomes. Pursuant to 24 CFR 982.405(a) and OHA's Administrative Plan Section. 8.II.C. BIENNIAL HQS INSPECTIONS [24 CFR 982.405(a)] Scheduling the Inspection - Each unit under HAP contract must have a biennial inspection no more than 24 months after the most recent inspection. Condition and Context During our audit of the eligibility requirements of the Moving to Work?s Section 8 HCV and LRPH Programs, we selected tenants from each program representing a population of 12,866 HCV tenant cases and 1,454 LRPH cases for testing. The following were noted for HCV Program: HCV Program (a total of 40 tenant cases selected for testing): ? In six cases, the HQS inspection that were due in FY 2020 were not performed Cause The Authority has established quality control reviews on the completed eligibility determination for determination of adjusted income, timeliness of annual eligibility determination and tenant rent calculation on a monthly basis. For inspections the Authority conducts monthly quality control inspections for HQS compliance. The Authority has also established a monthly tracking of HQS inspection scheduling to ensure that HQS inspections are scheduled within the specified timeframe. In fiscal year 2020, the completion of HQS inspections within the specified timeframes was compromised because conversion and business system programming shortfalls resulted in system reports and schedules not including some inspections in the proper period. Effect The Authority did not comply with the required inspection timeframe requirements related to inspection protocol. Questioned Costs There were no questioned costs for the HCV program. Identification of Repeat Findings This is not a repeat finding from the year ended June 30, 2020. Recommendation We recommend that the Authority utilize its quality control monitoring and monthly scheduling tracking tools so that the re-determinations are performed timely and accurately. Management Response Management?s response is reported in the ?Corrective Action Plan? included in a separate section at the end of this report.
Show full finding ▾Hide full finding ▴Reference Number: 2020-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Section 8 Moving to Work Demonstration Program Federal Catalog Number: 14.881 Federal Grant Number: Not Applicable Category of Finding: Eligibility; Special Tests and Provisions Classification of Finding: Significant Deficiency in Internal Control over Compliance Incident of Noncompliance Criteria Pursuant to 24 CFR 982.516, OHA Administrative Plan Chapter 11-Reexaminations and OHA MTW Annual Plan Activity #14-01, OHA must conduct a reexamination of family income and composition regularly for all families. Reexaminations of household income occur annually for households reporting no income, no income from wages, income from temporary, non-wage sources, or mixed income from fixed sources. Households enrolled in Special Programs are also subject to annual reexaminations. Households with any income from wages will complete a reexamination at least once every two years (biennial). OHA will conduct a reexamination once every three years (triennial) for all elderly and disabled families on fixed incomes. Pursuant to 24 CFR 982.405(a) and OHA's Administrative Plan Section. 8.II.C. BIENNIAL HQS INSPECTIONS [24 CFR 982.405(a)] Scheduling the Inspection - Each unit under HAP contract must have a biennial inspection no more than 24 months after the most recent inspection. Condition and Context During our audit of the eligibility requirements of the Moving to Work?s Section 8 HCV and LRPH Programs, we selected tenants from each program representing a population of 12,866 HCV tenant cases and 1,454 LRPH cases for testing. The following were noted for HCV Program: HCV Program (a total of 40 tenant cases selected for testing): ? In six cases, the HQS inspection that were due in FY 2020 were not performed Cause The Authority has established quality control reviews on the completed eligibility determination for determination of adjusted income, timeliness of annual eligibility determination and tenant rent calculation on a monthly basis. For inspections the Authority conducts monthly quality control inspections for HQS compliance. The Authority has also established a monthly tracking of HQS inspection scheduling to ensure that HQS inspections are scheduled within the specified timeframe. In fiscal year 2020, the completion of HQS inspections within the specified timeframes was compromised because conversion and business system programming shortfalls resulted in system reports and schedules not including some inspections in the proper period. Effect The Authority did not comply with the required inspection timeframe requirements related to inspection protocol. Questioned Costs There were no questioned costs for the HCV program. Identification of Repeat Findings This is not a repeat finding from the year ended June 30, 2020. Recommendation We recommend that the Authority utilize its quality control monitoring and monthly scheduling tracking tools so that the re-determinations are performed timely and accurately. Management Response Management?s response is reported in the ?Corrective Action Plan? included in a separate section at the end of this report.
HOUSING AUTHORITY FOR THE CITY OF OAKLAND CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30, 2020 Reference Number 2020-001: The Authority agrees with the finding and has implemented the below Corrective Action Plan. In reviewing the instances of noncompliance in this finding, the Authority has determined two areas that contributed to the finding: During the audit year, the Authority identified that the override default for inspection scheduling was still on after its business system upgrade in April 2021. In YARDI, if the override default is on, the next inspection date stays static and never updates.. The next inspection due date is not included in batch scheduling because the override default is holding the wrong next inspection date. The scheduler was not aware historical inspections were in a past date queue for scheduling. This resulted in missed inspections. In late October of 2019, the override default setting was corrected in the business system. There were 6 records in the HCV audit sample impacted by this error. To ensure inspections are conducted per policy, the Authority has created a SSRS report in it business system, YARDI, to monitor all annual and biennial inspection scheduling. The report is used to identify inspections due for scheduling by entering a property type and annual due date. The reports will identity all inspections for the month. The scheduling will start 90 days prior to the due date of the annual/biennial inspection. Leased Housing Department management staff will pull the SSRS report monthly. The Leased Housing Management staff will direct is third party vendor to conduct any inspection, which has not been scheduled. The third party vendor will schedule the inspection and report resolution back to Leased Housing Department staff. The SSRS report data will be maintained each month and available for auditing purposes. All 6 identified records have subsequently had a Housing Quality Inspection and are in pass status. If you have any further questions, please contact Michelle Hasan, Director of Leased Housing Department at (510) 587-2110.
FAC accepted this audit on February 17, 2020 — management decision was due August 17, 2020.
FAC accepted this audit on February 5, 2019 — management decision was due August 5, 2019.
FAC accepted this audit on January 8, 2018 — management decision was due July 8, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 4, 2017 — management decision was due July 4, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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