EIN: 966000380
UEI: NC13XARFZ4K7
Audited by: LSL CPAs
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 25, 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 25, 2026 (21 days from today).
What is a management decision? →FAC accepted this audit on March 20, 2025 — management decision was due September 20, 2025.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on April 17, 2022 — management decision was due October 17, 2022.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on March 19, 2020 — management decision was due September 19, 2020.
During our audit procedures we noted the following: ? Two (2) of the six (6) samples selected for life threatening deficiencies testing did not meet the 24 hours correction requirement. ? Two (2) of the thirty-four (34) samples selected for all other HQS deficiencies did not meet the 30 calendar days correction requirement. We found in one (1) of the two (2) selections the PHA did not send out a re-inspection notice to the owner after the owner failed the initial inspection. No re-inspection was performed. In addition, in one (1) of the two (2) selections the tenant failed the re-inspection on August 28, 2018 and was given a specified PHA-approved extension on October 16, 2018 for corrective action. However, the PHA did not follow up with the tenant until the next annual inspection on July 16, 2019. Question Costs: None. Context: See condition above for context of the finding. Effect: The City is not in compliance with provisions of 24 CFR sections 982.305, 982.405, and the Uniform Guidance. In addition, due to the non-compliance tenants may not be eligible to received HAPs but are receiving payment. Identification as a Repeat Finding: Not applicable. Cause: The City did not enforce the policies and process in regards to their HQS inspection and enforcement process. Recommendation: We recommended the City enforce the policies and process of HQS inspection and enforcement process to ensure tenants are in compliance and eligible to receive HAPs. View of Responsible Officials and Planned Corrective Actions: The City agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴Finding 2019-001 Housing Quality Standards Inspections and Enforcement Criteria: Pursuant to the Uniform Guidance August 2019 Compliance Supplement, Housing Voucher Cluster, Housing Quality Standards (?HQS?) Enforcement: For units under Housing Assistance Payment (?HAP?) contract that fail to meet HQS, the Public Housing Agency (?PHA?) 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. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family?s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Condition: During our audit procedures we noted the following: ? Two (2) of the six (6) samples selected for life threatening deficiencies testing did not meet the 24 hours correction requirement. ? Two (2) of the thirty-four (34) samples selected for all other HQS deficiencies did not meet the 30 calendar days correction requirement. We found in one (1) of the two (2) selections the PHA did not send out a re-inspection notice to the owner after the owner failed the initial inspection. No re-inspection was performed. In addition, in one (1) of the two (2) selections the tenant failed the re-inspection on August 28, 2018 and was given a specified PHA-approved extension on October 16, 2018 for corrective action. However, the PHA did not follow up with the tenant until the next annual inspection on July 16, 2019. Question Costs: None. Context: See condition above for context of the finding. Effect: The City is not in compliance with provisions of 24 CFR sections 982.305, 982.405, and the Uniform Guidance. In addition, due to the non-compliance tenants may not be eligible to received HAPs but are receiving payment. Identification as a Repeat Finding: Not applicable. Cause: The City did not enforce the policies and process in regards to their HQS inspection and enforcement process. Recommendation: We recommended the City enforce the policies and process of HQS inspection and enforcement process to ensure tenants are in compliance and eligible to receive HAPs. View of Responsible Officials and Planned Corrective Actions: The City agrees with the finding and the recommendation.
2019-001 Housing Quality Standards Inspections and Enforcement During our audit procedures, we noted the following: ? Two (2) of the six (6) samples selected for life threatening deficiencies testing did not meet the 24 hours correction requirement. ? Two (2) of the thirty-four (34) samples selected for all other HQS deficiencies did not meet the 30 calendar days correction requirement. We found in one (1) of the two (2) selections the PHA did not send out a re-inspection notice to the owner after the owner failed the initial inspection. No re-inspection was performed. In addition, in one (1) of the two (2) selections the tenant failed the re-inspection on August 28, 2018 and was given a specified PHA-approved extension on October 16, 2018 for corrective action. However, the PHA did not follow up with the tenant until the next annual inspection on July 16, 2019. Status of Corrective Action: The Housing Authority of the City of Napa (HACN) historically has utilized a consultant to supplement part time staff that perform HQS inspections. In August 2018, the agreement was amended to expand the services to include administration of inspection scheduling. The failure to notice the owner was due to lack of internal controls to confirm the consultant was executing proper notifications. The case that included an extension to October 16, 2018 was concurrent with an unexpected staff departure. Because of the noted finding, the Housing Authority has created a process to assist in the timely owner notifications to correct all HQS deficiencies within the appropriate timeframe. The Housing Authority will also develop an internal process for regular sample testing for program compliance. In addition, an upgrade to the Section 8 program?s software is scheduled to be completed in April 2020 and will provide for real-time inspection results for timely and accurate owner notifications.
FAC accepted this audit on February 26, 2019 — management decision was due August 26, 2019.
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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