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Finding 1214949 (2020-004)
Material Weakness 2020
HOUSING AUTHORITY OF THE CITY OF LITTLE ROCK, ARKANSAS
CA
Allowable Costs / Cost Principles Special Tests & Provisions Eligibility
Finding 2020-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster, Public and Indian Housing Program, and Coronavirus Relief Fund Assistance Listing Numbers: 14.871, 14.879, 14.850, and 21.019 Material Noncompliance Non Compliance Mater...
Finding 2020-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster, Public and Indian Housing Program, and Coronavirus Relief Fund Assistance Listing Numbers: 14.871, 14.879, 14.850, and 21.019 Material Noncompliance Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance Criteria: The Authority must maintain complete and accurate accounts and other records for the program in accordance with HUD compliance requirements. Condition: The Authority did not maintain complete and accurate accounts and other records in accordance with HUD compliance requirements including Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Eligibility, Reporting, and Special Tests and Provisions. Context: The Authority was unable to provide requested documentation at the time of audit to properly test the HUD compliance requirements. Known Questioned Costs: Unknown Cause: There is a material weakness in internal controls over compliance related to the maintenance of tenant files, wait lists, inspection reports and other records. 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 Housing Voucher Cluster and Public and Indian Housing Program are in material non- compliance with the compliance requirements of the program. Recommendation: We recommend that the Authority implement a process whereby Authority documents are stored and safeguarded to ensure compliance with the Uniform Guidance and the compliance supplement. View of Responsible Officials and Corrective Actions: The Authority experienced significant turnover in employees during the year and as a result certain source documents were misplaced or destroyed. Management agrees with the Auditors' finding and has hired a new Executive Director who will implement the required safeguards and ensure that the Authority follows its internal control over compliance processes and procedures related to the Housing Voucher Cluster and Public and Indian Housing Programs to remedy the aforementioned deficiencies. Byran McClellan, CFO, will be responsible to implement this corrective action by December 31, 2021.
View Audit 401725
Finding 573288 (2020-008)
Material Weakness 2020
Richmond Housing Authority
CA
HUD Housing Programs Cash Management Reporting
The recommendations have since been addressed and implemented. The City and Authority staff have implemented a process of providing a form that is reviewed and approved by the Authority Director before drawdowns are processed in LOCCS to ensure that all obligations of Capital Funds for operations (B...
The recommendations have since been addressed and implemented. The City and Authority staff have implemented a process of providing a form that is reviewed and approved by the Authority Director before drawdowns are processed in LOCCS to ensure that all obligations of Capital Funds for operations (BLI 1406) are recorded in its accounting system based on the actual voucher request.
View Audit 364071
Finding 573286 (2020-007)
Material Weakness 2020
Richmond Housing Authority
CA
HUD Housing Programs Matching / Level of Effort / Earmarking
The recommendations have since been addressed and implemented. On May 6, 2025, the Authority Board of Commissioners passed a resolution to authorize a contract for conducting a physical needs assessment of Nystrom Village and Richmond Village. This assessment aims to identify repair, maintenance, an...
The recommendations have since been addressed and implemented. On May 6, 2025, the Authority Board of Commissioners passed a resolution to authorize a contract for conducting a physical needs assessment of Nystrom Village and Richmond Village. This assessment aims to identify repair, maintenance, and capital improvement activities for future environmental reviews.
View Audit 364071
Finding 573285 (2020-006)
Material Weakness 2020
Richmond Housing Authority
CA
HUD Housing Programs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
The recommendations have since been addressed and implemented. The Authority maintains a comprehensive list of all owned and insured assets within our Asset Repositioning strategy document. The Housing Authority will establish an electronic filing system to securely store all declarations of trust. ...
The recommendations have since been addressed and implemented. The Authority maintains a comprehensive list of all owned and insured assets within our Asset Repositioning strategy document. The Housing Authority will establish an electronic filing system to securely store all declarations of trust. In accordance with PHI Notice 2014-14, the Housing Authority will formally request the release of the Declaration of Trust (DOT) from HUD prior to the closing or transfer of the title of any public housing property.
View Audit 364071
Finding 573284 (2020-005)
Material Weakness 2020
Richmond Housing Authority
CA
Procurement, Suspension & Debarment HUD Housing Programs
The recommendations have since been addressed and implemented. The Authority understands and accepts the recommendation that documentation of vendor suspension or debarment status must be retained. The Authority staff has followed the City’s process in verifying this information, but there was no pr...
The recommendations have since been addressed and implemented. The Authority understands and accepts the recommendation that documentation of vendor suspension or debarment status must be retained. The Authority staff has followed the City’s process in verifying this information, but there was no proof retained. It has been inquired on the sufficient requirement and the understanding is that a screenshot will suffice. Staff will proceed with retaining a screenshot of vendor verification.
View Audit 364071
Finding 573283 (2020-004)
Material Weakness 2020
Richmond Housing Authority
CA
HUD Housing Programs
The recommendations have since been addressed and implemented. As part of ongoing efforts to strengthen file integrity and compliance standards, the Authority has implemented the following measures: Standardized File Checklist: A comprehensive checklist has been developed and is included in all resi...
The recommendations have since been addressed and implemented. As part of ongoing efforts to strengthen file integrity and compliance standards, the Authority has implemented the following measures: Standardized File Checklist: A comprehensive checklist has been developed and is included in all resident files. This tool is designed to ensure that all required documentation is accounted for and consistently organized. Dedicated File Oversight Personnel: The Authority has hired designated staff responsible for the oversight, organization, and quality control of file documentation. These individuals will ensure ongoing compliance with HUD regulations and internal standards, as well as support audit readiness. Income Certification Systemization: All income calculations for resident certifications are now completed and documented exclusively within the Property Management system, Yardi One. This centralizes data processing, improves accuracy, and ensures a reliable audit trail for all income determinations.
View Audit 364071
Finding 573282 (2020-003)
Material Weakness 2020
Richmond Housing Authority
CA
Questioned Costs HUD Housing Programs
The recommendations have since been addressed and implemented. The City and the Authority staff require a document/invoice from Easter Hill Development to request the amount of operating subsidy to be drawn down from eLOCCS and paid via wire transfer as a passthrough payment, based on their needs an...
The recommendations have since been addressed and implemented. The City and the Authority staff require a document/invoice from Easter Hill Development to request the amount of operating subsidy to be drawn down from eLOCCS and paid via wire transfer as a passthrough payment, based on their needs and/or eligible amount set forth by HUD.
View Audit 364071 Questioned Costs: $1
Finding 573280 (2020-001)
Material Weakness 2020
Richmond Housing Authority
CA
HUD Housing Programs Reporting Internal Control / Segregation of Duties § 200.303
The recommendations have since been addressed and implemented. The City has assigned staff to specific duties to support the Authority’s financial operations. Staff have implemented new processes that align with the City’s policies and procedures, while also in accordance with HUD regulations and re...
The recommendations have since been addressed and implemented. The City has assigned staff to specific duties to support the Authority’s financial operations. Staff have implemented new processes that align with the City’s policies and procedures, while also in accordance with HUD regulations and requirements, to improve the integrity and accuracy of the Authority’s financial reporting and management of federal awards. The procedures ensure separation of duties and levels of approval to handle and manage federal funds. Staff also continue to attend trainings to understand Federal statutes and regulations.
View Audit 364071
Finding 569329 (2020-007)
Material Weakness 2020
St. Croix Chippewa Housing Authority
CA
Eligibility HUD Housing Programs Material Weakness
2020-007 Tenant Eligibility Material Weakness Recommendation: In general, we continue to recommend a review of the re-certification process to determine areas of weakness. Specifically, we recommend the use of a standard checklist in the recertification process. We further recommend that each re-cer...
2020-007 Tenant Eligibility Material Weakness Recommendation: In general, we continue to recommend a review of the re-certification process to determine areas of weakness. Specifically, we recommend the use of a standard checklist in the recertification process. We further recommend that each re-certification clerk’s work be routinely audited. We also recommend more standardization in resident files organization of information, and procedures established to make sure all files are maintained adequately in order to be compliant. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.
View Audit 360843
Finding 537439 (2020-002)
Material Weakness 2020
Salem Housing Development Corporation
NE
Questioned Costs Cash Management HUD Housing Programs
Management agrees with the recommendation and will fund the residual receipts account during 2025.
Management agrees with the recommendation and will fund the residual receipts account during 2025.
View Audit 348643 Questioned Costs: $1
Finding 537438 (2020-001)
Material Weakness 2020
Salem Housing Development Corporation
NE
HUD Housing Programs
Management agrees with the recommendation and submitted the audited financial statements to HUD. No further action is required.
Management agrees with the recommendation and submitted the audited financial statements to HUD. No further action is required.
View Audit 348643
Finding 519936 (2020-006)
Material Weakness 2020
Health & Education Housing Service, INC
MA
HUD Housing Programs Material Weakness Special Tests & Provisions § 200.625
2020-006 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain a HUD approved AFHMP and add the equal opportunity logo to marketing materials. Action Taken: Although it was believed that a HUD approved AFHMP was in place, documentation of this plan couldnot b...
2020-006 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain a HUD approved AFHMP and add the equal opportunity logo to marketing materials. Action Taken: Although it was believed that a HUD approved AFHMP was in place, documentation of this plan couldnot be located by all parties. The Managing Agent will take steps to obtain a new HUD approved AFHMP and include the equal opportunity logo to marketing materials.
View Audit 339371
Finding 519935 (2020-005)
Material Weakness 2020
Health & Education Housing Service, INC
MA
Internal Control / Segregation of Duties HUD Housing Programs Reporting
2020-005 - Reporting - Material Weakness Recommendation: Management should ensure timely completion of a Uniform Guidance audit, as required. Action Taken: Historically, Uniform Guidance Data Collection Form submissions were scheduled by the sponsor. In April 2019, the management agent experienc...
2020-005 - Reporting - Material Weakness Recommendation: Management should ensure timely completion of a Uniform Guidance audit, as required. Action Taken: Historically, Uniform Guidance Data Collection Form submissions were scheduled by the sponsor. In April 2019, the management agent experienced significant staff turnover including the Chief Financial Officer. The Entity's fiscal year fiscal year 2019 closed shortly thereafter. Management Agent Staff were unaware the required fiscal year 2019 and subsequent audit(s) had not been scheduled by the Sponsor; Covid 19 hit shortly thereafter. This issue went unaddressed throughout the pandemic, followed by the resignation of the Management Agent Accounting Manager in 2021, a position that remained vacant for nearly a year. The Management agent engaged with a CPA firm to conduct the 2019, 2020 and 2021 audits.
View Audit 339371
Finding 519934 (2020-004)
Material Weakness 2020
Health & Education Housing Service, INC
MA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
2020-004 - Reporting - Material Weakness Recommendation: Financial statements should be timely filed to REAC. Action Taken: Historically, REAC submissions were scheduled by the sponsor. In April 2019, the management agent experienced significant staff turnover including the Chief Financial Officer. ...
2020-004 - Reporting - Material Weakness Recommendation: Financial statements should be timely filed to REAC. Action Taken: Historically, REAC submissions were scheduled by the sponsor. In April 2019, the management agent experienced significant staff turnover including the Chief Financial Officer. The Entity's fiscal year fiscal year 2019 closed shortly thereafter. Management Agent Staff were unaware the required fiscal year 2019 and subsequent audit(s) had not been scheduled by the Sponsor; Covid 19 hit shortly thereafter. This issue went unaddressed throughout the pandemic, followed by the resignation of the Management Agent Accounting Manager in 2021, a position that remained vacant for nearly a year. The Management agent engaged with a CPA firm to conduct the 2019, 2020 and 2021 audits.
View Audit 339371
Finding 519933 (2020-003)
Material Weakness 2020
Health & Education Housing Service, INC
MA
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
2020-003 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain fidelity bond coverage as required by HUD regulations. Action Taken: The Management Agent is not responsible, nor able to obtain fidelity coverage for this property. This is the responsibility of the...
2020-003 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain fidelity bond coverage as required by HUD regulations. Action Taken: The Management Agent is not responsible, nor able to obtain fidelity coverage for this property. This is the responsibility of the Sponsor. The Management agent will follow up with the sponsor to receive and report documentation when the appropriate coverage is in place.
View Audit 339371
Finding 519932 (2020-002)
Material Weakness 2020
Health & Education Housing Service, INC
MA
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
2020-002 - Allowable Costs/Cost Principles - Material Weakness Recommendation: We recommend that HES develop and implement procedures and controls to ensure management fee payment amounts are in accordance with the management agreement, and we recommend that funds be immediately returned to HES from...
2020-002 - Allowable Costs/Cost Principles - Material Weakness Recommendation: We recommend that HES develop and implement procedures and controls to ensure management fee payment amounts are in accordance with the management agreement, and we recommend that funds be immediately returned to HES from the management agent. Action Taken: This finding resulted from a single mischaracterized sponsor contribution, followed by the subsequent departure of competent accounting staff who could have corrected the issue. Corrective action was taken beginning in fiscal year 2022 when this issue was identified by competent accounting staff during which intercompany balances were reconciled and have been balanced routinely in subsequent fiscal years. The management agent has already taken steps and has repaid the amount in question, with final resolution pending the completion of the audit(s) in question.
View Audit 339371 Questioned Costs: $1
Saraland Manor, Inc.
MS
Cash Management HUD Housing Programs
We agree that surplus cash deposit was not made in FY2020, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
We agree that surplus cash deposit was not made in FY2020, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
View Audit 333871
Saraland Manor, Inc.
MS
HUD Housing Programs Reporting
We agree with Finding 2020-001 and the recommendations described above. We have engaged a CPA firm to perform a single audit for the periods December 31, 2021-2023.
We agree with Finding 2020-001 and the recommendations described above. We have engaged a CPA firm to perform a single audit for the periods December 31, 2021-2023.
View Audit 333871
Saraland Manor, Inc.
MS
Cash Management HUD Housing Programs
We agree that surplus cash deposit was not made in FY2019, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
We agree that surplus cash deposit was not made in FY2019, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
View Audit 333871
Finding 501710 (2020-003)
Significant Deficiency 2020
Housing Authority of the City of Tulsa
OK
HUD Housing Programs Eligibility Significant Deficiency
2020-003 Public and Indian Housing Recommendation: We recommend that management review their procedures for retrieving tenant information and establish a method that ensures compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken i...
2020-003 Public and Indian Housing Recommendation: We recommend that management review their procedures for retrieving tenant information and establish a method that ensures compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Affordable Housing Department has implemented a Management Analyst position to perform on-site file audits and to monitor compliance and accuracy in reporting to HUD. The Affordable Housing Department has discontinued the use of the general release form, however, the Management Analyst will be reviewing files for any missing signatures on the other various forms required. Name(s) of the contact person(s) responsible for corrective action: Jason Epperson, Assistant Vice President Planned completion date for corrective action plan: December 31, 2024
View Audit 323777
Finding 501708 (2020-002)
Significant Deficiency 2020
Housing Authority of the City of Tulsa
OK
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
2020-002 Housig Choice Voucher Program Recommendation: We recommend that the Authority should review their HQS inspection policies to ensure that all inspections are performed timely, and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audit find...
2020-002 Housig Choice Voucher Program Recommendation: We recommend that the Authority should review their HQS inspection policies to ensure that all inspections are performed timely, and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Housing Inspections will incorporate additional reporting and monitoring into both their weekly and monthly routines. Additionally, they will collaborate with the Compliance Auditors monthly to review data and confirm all inspections are scheduled timely. Name(s) of the contact person(s) responsible for corrective action: Teresa Wolfe, Assistant Vice President Planned completion date for corrective action plan: December 31, 2024
View Audit 323777
Finding 497278 (2020-004)
Material Weakness 2020
Town of Guilderland
NY
HUD Housing Programs Reporting
Corrective Action: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particu...
Corrective Action: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these vents, the Town has filed the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting. Person(s) Responsible for Corrective Action: Darci Efaw, Comptroller & Jessica Gulliksen, Fiscal Officer Anticipated Completion Date for Corrective Action: The remaining audits that are left to become fully in compliance have been tentatively scheduled with the external auditors since 2022. The Town of Guilderland works as efficiently as possible with the auditors to complete these remaining audits.
View Audit 319898
Finding 497277 (2020-003)
Material Weakness 2020
Town of Guilderland
NY
HUD Housing Programs Reporting § 200.512 § 200.520
Corrective Action: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. The Town also implemented a new accounting software during 2018 that caused si...
Corrective Action: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. The Town also implemented a new accounting software during 2018 that caused significant delays in the monthly and year-end reporting. Lastly, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these vents, the Town has filed the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting. Person(s) Responsible for Corrective Action: Darci Efaw, Comptroller & Jessica Gulliksen, Fiscal Officer Anticipated Completion Date for Corrective Action: The remaining audits that are left to become fully in compliance have been tentatively scheduled with the external auditors since 2022. The Town of Guilderland works as efficiently as possible with the auditors to complete these remaining audits.
View Audit 319898
Finding 496660 (2020-003)
Material Weakness 2020
Housing Authority of the City of Durham
NC
Questioned Costs Eligibility HUD Housing Programs
Finding 2020-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Catalog Numbers: 14.850 Material Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Significant Def...
Finding 2020-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Catalog Numbers: 14.850 Material Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes 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). Condition: Based upon inspection of the Authority’s files and on discussion with management there were a significant number of documents that were unavailable for examination at the time of audit. Context: Of a sample size of twenty-six (26) tenant files, the following information was unavailable for examination at the time of audit: Verification of income and assets was missing in four (4) files Our sample size is statistically valid. Known Questioned Costs: $24,672 Likely Questioned Costs: $1,163,758 Cause: There is a material weakness 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 Public and Indian Housing 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. Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Public and Indian Housing Program and will implement internal control procedures that will ensure compliance with federal regulations. Ralph Staley, CFO is responsible for ensuring proper internal controls are in place to prevent significant deficiencies and material weaknesses from occurring and is expected to be completed by December 31, 2024.
View Audit 319475 Questioned Costs: $1
Finding 496658 (2020-002)
Material Weakness 2020
Housing Authority of the City of Durham
NC
HUD Housing Programs Eligibility Material Weakness
Finding Reference Number: 2020-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs Federal Assistance Listing Numbers: 14.871 & 14.879 Material Noncompliance Non Compliance Material to the F...
Finding Reference Number: 2020-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs Federal Assistance Listing Numbers: 14.871 & 14.879 Material Noncompliance Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: The Authority must maintain complete and accurate accounts and other records for the program in accordance with HUD compliance requirements. Condition: The Authority did not maintain complete and accurate accounts and other records in accordance with HUD compliance requirements including Eligibility, Reporting, and Special Tests and Provisions including selection from the waiting list, housing quality standards inspections, HQS enforcement, and housing assistance payment. Context: The Authority was unable to provide requested documentation at the time of audit to properly test the HUD compliance requirements: Known Questioned Costs: Unknown. Cause: There is a material weakness in internal controls over compliance for the compliance related to the maintenance of accounts and other records. 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 Housing Vouchers Cluster Programs are in non-compliance requirements of the program. Recommendation: We recommend that the Authority implement a process whereby Authority documents are stored and safeguarded to ensure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Housing Vouchers Clusters Program and will implement internal control procedures that will ensure compliance with federal regulations. Ralph Staley, CFO is responsible for ensuring proper internal controls are in place to prevent significant deficiencies and material weaknesses from occurring and is expected to be completed by December 31, 2024.
View Audit 319475
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