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Finding 571005 (2024-005)
Significant Deficiency 2024
Eastern Carolina Human Services Agency, Inc.
NC
HUD Housing Programs Special Tests & Provisions Significant Deficiency
Management will obtain required depository agreements for all HUD bank accounts. Proposed Completion Date: As soon as possible.
Management will obtain required depository agreements for all HUD bank accounts. Proposed Completion Date: As soon as possible.
View Audit 361938
Finding 571003 (2024-004)
Significant Deficiency 2024
Eastern Carolina Human Services Agency, Inc.
NC
HUD Housing Programs Reporting Significant Deficiency
Management will work closely with the audit firm to ensure that the required reporting to HUD is completed by the due date. Proposed Completion Date: Management is currently working to ensure that FY 2022 and 2023 reporting is completed. The FY 2024 submission will be late, but will be completed s...
Management will work closely with the audit firm to ensure that the required reporting to HUD is completed by the due date. Proposed Completion Date: Management is currently working to ensure that FY 2022 and 2023 reporting is completed. The FY 2024 submission will be late, but will be completed shortly after the financial statement audit is completed. Management anticipates that the June 30, 2025 audit and reporting package will be completed by the due date.
View Audit 361938
Finding 570989 (2024-001)
Significant Deficiency 2024
Baptist Community Health Services, Inc.
LA
Internal Control / Segregation of Duties HUD Housing Programs
2024-001 Internal Control Structure Recommendation - We recommend BCHS implement adequate internal controls relating to transaction approval and account reconciliation which provide for approval of all transactions and reconciliation of all accounts on a monthly basis. Management's Response - BCHS w...
2024-001 Internal Control Structure Recommendation - We recommend BCHS implement adequate internal controls relating to transaction approval and account reconciliation which provide for approval of all transactions and reconciliation of all accounts on a monthly basis. Management's Response - BCHS will implement adequate internal control procedures related to reconciliation of all accounts on a yearly basis. Contact Person Responsible for the Corrections - Cary Calhoun Anticipated Completion Date - 12/31/2025
View Audit 361935
Map Development Corporation
RI
HUD Housing Programs Reporting
Current Status – The Corporation coordinated with the independent public accountant to have the various data collection forms submitted and procedures have been developed to submit the data collection form in a more timely manner.
Current Status – The Corporation coordinated with the independent public accountant to have the various data collection forms submitted and procedures have been developed to submit the data collection form in a more timely manner.
View Audit 361933
Ability Connection Colorado, Inc.
CO
Allowable Costs / Cost Principles HUD Housing Programs Reporting
The Organization will strive to meet future reporting deadlines, as it has in the past. Greater emphasis will be placed on identifying issues that may result in delays to facilitate timely resolution of situations with parties outside of the Organization's control.
The Organization will strive to meet future reporting deadlines, as it has in the past. Greater emphasis will be placed on identifying issues that may result in delays to facilitate timely resolution of situations with parties outside of the Organization's control.
View Audit 361924
Finding 570982 (2024-001)
Significant Deficiency 2024
Wieder Silver Manor Apartments
OH
Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with ...
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management discovered the oversight in August 2024, and the required deposits were immediately made, Management has implemented additional controls to prevent the recurrence of the oversight. Management has already made the required deposit. Name(s) of the contact person(s) responsible for corrective action: Elaine Gimmel, Executive Director Planned completion date for corrective action plan: June 30, 2025 – corrective measure occurred in August 2024, prior to the audit.
View Audit 361908
Finding 570921 (2024-001)
Significant Deficiency 2024
Thf Highland Oaks Holdings, LLC
TX
Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs § 200.512
Name of auditee: THF Highland Oaks Holdings, LLC HUD auditee identification number: 115-11319 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Allison Milliorn Position: Chief Executive Officer Telephone number: 830-...
Name of auditee: THF Highland Oaks Holdings, LLC HUD auditee identification number: 115-11319 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Allison Milliorn Position: Chief Executive Officer Telephone number: 830-693-8100 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-001: Comments on the Finding and Each Recommendation: For the year ended December 31, 2023, the Company did not submit the Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse in the time period required by Uniform Guidance Section 2 CFR 200.512. Action(s) taken or planned on the finding: The Data Collection Form was submitted to the Federal Audit Clearinghouse on May 10, 2024 and management will submit the Data Collection Form timely going forward.
View Audit 361887
Finding 570920 (2024-001)
Significant Deficiency 2024
Thf Vistas Holdings, LLC
TX
Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs § 200.512
Name of auditee: THF Vistas Holdings, LLC HUD auditee identification number: 115-11319 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Allison Milliorn Position: CEO Telephone number: 830-693-8100 Current Findings on t...
Name of auditee: THF Vistas Holdings, LLC HUD auditee identification number: 115-11319 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Allison Milliorn Position: CEO Telephone number: 830-693-8100 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-001: Comments on the Finding and Each Recommendation: For the year ended December 31, 2023, the Company did not submit the Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse in the time period required by Uniform Guidance Section 2 CFR 200.512. Action(s) taken or planned on the finding: The Data Collection Form was submitted to the Federal Audit Clearinghouse on May 10, 2024 and management will submit the Data Collection Form timely going forward.
View Audit 361886
Aids Healthcare Foundation
CA
Procurement, Suspension & Debarment Cash Management HUD Housing Programs
Views of Responsible Officials and Planned Corrective Actions The Foundation will ensure that the Contracts Manager assigned to the contract works closely with the Program Staff and the designated contract representative at the granting agency to ensure accurate and timely reporting going forward. ...
Views of Responsible Officials and Planned Corrective Actions The Foundation will ensure that the Contracts Manager assigned to the contract works closely with the Program Staff and the designated contract representative at the granting agency to ensure accurate and timely reporting going forward. Personnel responsible for implementation: Shibu Sam Position of responsible personnel: National Director of Contracts Date of Implementation: August 1, 2025
View Audit 361757
Finding 570681 (2024-003)
Significant Deficiency 2024
Anchor Community, Inc. Dba Redi Anchor Apts 101-Hd029
CO
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding 2024-003: For the year ended March 31, 2024, the Corporation repaid $10,000 to a related entity without HUD approval. Comments on the Finding and Each Recommendation: The related entity should repay $10,000 to the Corporation. The Agent should obtain written approval from HUD prior to making...
Finding 2024-003: For the year ended March 31, 2024, the Corporation repaid $10,000 to a related entity without HUD approval. Comments on the Finding and Each Recommendation: The related entity should repay $10,000 to the Corporation. The Agent should obtain written approval from HUD prior to making any future distributions or payments to related entities. Action(s) taken or planned on the finding: Agreed. The Agent concurs with the finding and agrees with the auditor's recommendation. The related entity repaid the $10,000 to the Corporation on January 2, 2025.
View Audit 361710 Questioned Costs: $1
Finding 570680 (2024-002)
Significant Deficiency 2024
Anchor Community, Inc. Dba Redi Anchor Apts 101-Hd029
CO
Subrecipient Monitoring HUD Housing Programs Reporting
Finding 2024-002: The Corporation did not furnish HUD a complete annual financial report within ninety (90) days following the end of the fiscal year ended March 31, 2024. Additionally, Form SF-SAC Single Audit Data Collection Form for the year ended March 31, 2024 was not submitted to the federal a...
Finding 2024-002: The Corporation did not furnish HUD a complete annual financial report within ninety (90) days following the end of the fiscal year ended March 31, 2024. Additionally, Form SF-SAC Single Audit Data Collection Form for the year ended March 31, 2024 was not submitted to the federal audit clearinghouse in the required timeframe. Comments on the Finding and Each Recommendation: The Corporation should submit the annual financial statements to HUD and Form SF-SAC Single Audit Data Collection Form for the year ended March 31, 2024 as soon as practical. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. The audited financial statements have been submitted to HUD and the federal clearinghouse. No further action is required.
View Audit 361710
Finding 570615 (2024-001)
Material Weakness 2024
Scott County Redevelopment and Housing Authority
VA
Questioned Costs HUD Housing Programs Cash Management
Please accept this letter as my response for our audit finding. The inter-program amount of $106,589.00 reported at the end ofFY2024 between the Public Housing and Housing Choice Voucher (HCV) programs occurred because of lack of funding from HUD. Our HAP funding has also been declining and we are n...
Please accept this letter as my response for our audit finding. The inter-program amount of $106,589.00 reported at the end ofFY2024 between the Public Housing and Housing Choice Voucher (HCV) programs occurred because of lack of funding from HUD. Our HAP funding has also been declining and we are not receiving enough funding to cover the expenses for our program. Currently, we are working with our Field Representative, Wilma Henry and Finance Management, Lin Wang to release our reserves to resolve this issue.
View Audit 361639 Questioned Costs: $1
Finding 570562 (2024-001)
Material Weakness 2024
City of Cleburne, Texas
TX
HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring
Section III. Findings and Questioned Costs for Federal Awards Item 2024-001 Assistance Listing Numbers: 14.871 – Housing Voucher Cluster Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: N/A Type of Finding: Material Weakness in Internal Control over Compliance an...
Section III. Findings and Questioned Costs for Federal Awards Item 2024-001 Assistance Listing Numbers: 14.871 – Housing Voucher Cluster Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: N/A Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Compliance Requirement: Special Tests and Provisions Questioned Costs: None Criteria 24 CFR 982.305(a) requires that grantees must inspect housing units at least biennially, and annually per their Housing Administrative Plan, to determine whether housing units meet Housing Quality Standards. 2 CFR 200 requires that internal control over compliance be established to provide reasonable assurance for compliance. Condition During our audit testing, we haphazardly selected a sample of 40 tenants to determine if the admission criteria were met. Of those 40 tenants, we identified 7 instances where an inspection was not conducted on an annual basis. Cause The City’s established procedures did not include sufficient controls to ensure that the criteria were met in accordance with policy and regulation before the housing assistance payments were authorized. Effect The City was not in compliance with these program requirements. Recommendation We recommend that management strengthen controls to ensure that housing assistance payments are not authorized before the required criteria are met. Ideally, this would include changes to the authorization process that prevent authorization from being made without the review having been completed. Management’s Response 131 Management acknowledges the audit finding related to Material Weakness in Internal Control over Compliance and Noncompliance for 14.841 – Housing Voucher Cluster. We agree with the assessment and recognize the importance of addressing the underlying issue to enhance the organization's operations and internal controls. To resolve this issue, the City has already implemented staffing changes aimed at addressing this material weakness and better program management for housing These changes include the hiring of Terrence Hamilton. Terrence comes to the City with a strong background in housing and has already implemented structural changes to address housing division needs. Management is confident that the hiring of Terrence and the support for his actions have effectively remediated the material weakness and will help prevent similar issues in the future. We remain committed to maintaining strong internal controls and will continue to monitor the effectiveness of these changes regularly. Person responsible for corrective action: Terrence Hamilton Anticipated completion date: May 31, 2025
View Audit 361587
Finding 570557 (2024-001)
Material Weakness 2024
Wise County Redevelopment and Housing Authority
VA
Allowable Costs / Cost Principles Cash Management HUD Housing Programs
Corrective Action Plan: The Housing Authority understands that our prior procedure was incorrect and inadequate for capital fund drawdowns. The Finance Director has been instructed on the proper procedure of capital fund drawdowns to first reconcile LOCCS requests to vendor billing to properly reque...
Corrective Action Plan: The Housing Authority understands that our prior procedure was incorrect and inadequate for capital fund drawdowns. The Finance Director has been instructed on the proper procedure of capital fund drawdowns to first reconcile LOCCS requests to vendor billing to properly request and expend funds with the three-day period.
View Audit 361578
Finding 570547 (2024-002)
Significant Deficiency 2024
Public Health - Madison and Dane County
WI
HUD Housing Programs Equipment & Real Property Management Internal Control / Segregation of Duties
Finding 2024-002 Condition / Context One unit tested did not have an inspection completed within the last two years, and another unit tested did not have adequate support that the inspection was completed. Our sample was statistically valid. Corrective Action Plan Corrective Action Planned: On a...
Finding 2024-002 Condition / Context One unit tested did not have an inspection completed within the last two years, and another unit tested did not have adequate support that the inspection was completed. Our sample was statistically valid. Corrective Action Plan Corrective Action Planned: On a monthly schedule, management will review Annual HQS Inspections Report that is part of the Section Eight Management Assessment Program (SEMAP) Indicators Report generated from Inventory Management System/PIH Information Center (PIC) submissions and follow up with inspectors regarding units with incomplete information of final inspection within the last 25 months, the acceptable timeline per U.S Department of Housing and Urban Development (HUD) guidelines. By year end, CDA will train staff and fully implement the use of Emphasys HQS Mobile to schedule, complete and store reports electronically, improving internal controls of tracking inspection completion. Name(s) of Contact Person(s) Responsible for Corrective Action: Sadie Villegas - Client Services Manager Anticipated Completion Date: December 31, 2025
View Audit 361547
Anoka County Community Action Program, Inc.
MN
HUD Housing Programs Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Management agrees with the finding and has prepared a corrective action plan to complete these annually.
Management agrees with the finding and has prepared a corrective action plan to complete these annually.
View Audit 361502
Jo Daviess Residential Services
IL
HUD Housing Programs Reporting
JO DAVIESS RESIDENTIAL SERVICES, INC. 521 S. WEST STREET GALENA, IL 61036 CORRECTIVE ACTION PLAN June 26, 2025 U. S. Department of Housing and Urban Development Ralph Metcalfe Federal Building 77 West Jackson Boulevard Chicago, IL 60604-3507 Jo Daviess Residential Ser...
JO DAVIESS RESIDENTIAL SERVICES, INC. 521 S. WEST STREET GALENA, IL 61036 CORRECTIVE ACTION PLAN June 26, 2025 U. S. Department of Housing and Urban Development Ralph Metcalfe Federal Building 77 West Jackson Boulevard Chicago, IL 60604-3507 Jo Daviess Residential Services, Inc. respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 Period: Year ended June 30, 2024 The findings from the June 30, 2024 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2024-002: Supportive Housing for the Persons with Disabilities (Section 811), CFDA #14.181 Recommendation: We recommend management submit the annual financial report, certified by a Certified Public Accountant, each year going forward within 90 days following the fiscal year end. Management's Response: We agree with Finding 2024-002 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the annual financial reports are submitted each fiscal year going forward within required due dates. If HUD has questions regarding this corrective action plan, please call (815) 288-6691. Sincerely yours, Jeff Stauter Director Kreider Services, Inc. Managing Agent
View Audit 361498
Jo Daviess Residential Services
IL
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.512
JO DAVIESS RESIDENTIAL SERVICES, INC. 521 S. WEST STREET GALENA, IL 61036 CORRECTIVE ACTION PLAN June 26, 2025 U. S. Department of Housing and Urban Development Ralph Metcalfe Federal Building 77 West Jackson Boulevard Chicago, IL 60604-3507 Jo Daviess Residential Ser...
JO DAVIESS RESIDENTIAL SERVICES, INC. 521 S. WEST STREET GALENA, IL 61036 CORRECTIVE ACTION PLAN June 26, 2025 U. S. Department of Housing and Urban Development Ralph Metcalfe Federal Building 77 West Jackson Boulevard Chicago, IL 60604-3507 Jo Daviess Residential Services, Inc. respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 Period: Year ended June 30, 2024 The findings from the June 30, 2024 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2024-001: Supportive Housing for the Persons with Disabilities (Section 811), CFDA #14.181 Recommendation: We recommend management and the board of directors ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward. Management's Response: We agree with Finding 2024-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. If HUD has questions regarding this corrective action plan, please call (815) 288-6691. Sincerely yours, Jeff Stauter Director Kreider Services, Inc. Managing Agent
View Audit 361498
Finding 570501 (2024-002)
Material Weakness 2024
West Central Nebraska Joint Housing Authority
NE
Internal Control / Segregation of Duties Special Tests & Provisions Eligibility
Finding 2024-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the inte...
Finding 2024-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board had reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.
View Audit 361476
Finding 570440 (2024-001)
Significant Deficiency 2024
Gulf Coast Heron Housing, INC
FL
HUD Housing Programs Reporting Significant Deficiency
Finding: Under the Uniform Guidance, Section 200.512 Report Submission, the audit must be completed, and the data collection form and single audit package must be submitted to the Federal Audit Clearinghouse (FAC) with the earlier of 30 calendar days after receipt of the auditor's report, or nine mo...
Finding: Under the Uniform Guidance, Section 200.512 Report Submission, the audit must be completed, and the data collection form and single audit package must be submitted to the Federal Audit Clearinghouse (FAC) with the earlier of 30 calendar days after receipt of the auditor's report, or nine months after year end of the audit period. This deadline would have been March 31, 2025, for the Organization's Single Audit reporting for the year ended June 30, 2024. Corrective Action Taken or Planned: Management has reviewed the recommendations and will develop a schedule with auto reminders to ensure that these reporting requirements are completed on a timely basis. The corrective action will be implemented no later than June 30, 2025. The primary designated official is the Chief Financial Officer.
View Audit 361410
Hillside Elderly Housing, Inc.
CT
HUD Housing Programs
Management agrees with the finding. The financial statements were submitted to HUD on May 9, 2025.
Management agrees with the finding. The financial statements were submitted to HUD on May 9, 2025.
View Audit 361199
Finding 569898 (2024-006)
Material Weakness 2024
Kings Mountain Housing Authority
NC
HUD Housing Programs
Name of Contact Person:Veronica Williams, Interim Executive DirectorCorrective Action:KMHA's Board has approved new written Tenant policies and procedures, to include a new ACOP (CFR 960), and are in place now.Appropriate staff have begun taking proper safeguards to ensure a waiting list is in place...
Name of Contact Person:Veronica Williams, Interim Executive DirectorCorrective Action:KMHA's Board has approved new written Tenant policies and procedures, to include a new ACOP (CFR 960), and are in place now.Appropriate staff have begun taking proper safeguards to ensure a waiting list is in place and utilized, each tenant application is filed and proper action taken and tenant files are properly maintained and complete. A checklist is placed inside each tenant file to assist in completeness.Proposed Completion Date: Immediately
View Audit 361147
Finding 569897 (2024-005)
Material Weakness 2024
Kings Mountain Housing Authority
NC
Cash Management HUD Housing Programs Procurement, Suspension & Debarment
Name of Contact Person: Veronica Williams, Interim Executive DirectorCorrective Action:KHMA’s Board has approved new written policies and procedures and are in place now.Appropriate staff have begun taking proper safeguards for Capital Fund Program management to ensure proper accountability. This in...
Name of Contact Person: Veronica Williams, Interim Executive DirectorCorrective Action:KHMA’s Board has approved new written policies and procedures and are in place now.Appropriate staff have begun taking proper safeguards for Capital Fund Program management to ensure proper accountability. This includes the oversight of processing payments of CFP expenditures, which includes the following procedures for: 1) payment of invoices; 2) requisition of funds; 3) monitoring; and 4) reporting of CFP funds.payment of InvoicesAll CFP invoices will be reviewed and clearly marked as approved and documented to show that the source of funds for payment are CFP grant funds by the Executive Director prior to payment. The Executive Director will specify the general ledger code, including the BLI account to be used for payment processing on the invoice before providing the invoice to the accounts payable clerk.Under no circumstances will a payment be made if KMHA has not drawdown and received the respective CFP funds.With the exception of funds associated with BLI 1406 “Operations”, PHAs have three (3) business days to issue and mail the check once the CFP funds are received.The Executive Director/accounts payable clerk will specify the BLI account and CFP grant year on the check voucher prior to sending the check voucher to the fee accountant for financial statement processing.Requisition of FundsFor each drawdown, the Executive Director will print the associated eLOCCS Voucher Payment form from the eLOCCS system.The Executive Director will document the check number(s) and vendor(s) associated with each CFP draw (i.e., the eLOCCS Voucher Payment form). In addition, each individual draw shall be numbered for reference purposes.A copy of each draw shall be submitted to the fee accountant to ensure proper reporting of the grant drawdown.With the exception of funds associated with BLI 1406 “Operations”, in no case shall a draw be made without the proper approved invoices.MonitoringThe fee accountant's monthly financial statements will include a CFP report for each grant which will be reviewed by the Executive Director for proper coding and accuracy.Folder has been created to track all required information in the management of a CFP grant to include correspondence to and from HUD, expenses, grant reimbursements, budgets, closeout documentation and EPIC management.Proposed Completion Date: Immediately
View Audit 361147
Finding 569895 (2024-003)
Material Weakness 2024
Kings Mountain Housing Authority
NC
HUD Housing Programs Internal Control / Segregation of Duties
Name of Contact Person: Veronica Williams, Interim Executive DirectorCorrective Action: A budget for FYE 9/30/25 was approved by the Board in their October 2024 meeting.Proposed Completion Date: Immediately
Name of Contact Person: Veronica Williams, Interim Executive DirectorCorrective Action: A budget for FYE 9/30/25 was approved by the Board in their October 2024 meeting.Proposed Completion Date: Immediately
View Audit 361147
Finding 569828 (2024-003)
Material Weakness 2024
Jacksonville Housing Authority
FL
HUD Housing Programs Eligibility Internal Control / Segregation of Duties
The Jacksonville Housing Authority’s (JHA) Housing Choice Voucher (HCV) program is the largest rental assistance program in the City of Jacksonville. Through the Annual Contributions Contract (ACC), the program receives over $90M from the United States Department of Housing and Urban Development (HU...
The Jacksonville Housing Authority’s (JHA) Housing Choice Voucher (HCV) program is the largest rental assistance program in the City of Jacksonville. Through the Annual Contributions Contract (ACC), the program receives over $90M from the United States Department of Housing and Urban Development (HUD) and assist over 7,700 families each year. The ACC requires JHA to comply with federal regulations and HUD guidelines, as amended from time to time. Audit Findings Berman Hopkins Wright & LaHam, CPAs and Associates, LLP conducted the recent FY2024 JHA Audit (Period: October 1, 2023 – September 30, 2024) and identified continued material weakness findings within the JHA Housing Choice Voucher (HCV) program including but not limited to: Material Weaknesses in Internal Controls, Material Weaknesses in Non-Compliance and Material Weaknesses in the Housing Quality Standards (HQS) Inspection process. Berman Hopkins Wright & LaHam, CPAs and Associates, LLP previously conducted JHA’s FY2023 audit (Period: October 1, 2022 – September 30, 2023) and FY2022 audit (Period: October 1, 2021 – September 30, 2022) which disclosed consecutive historical material weaknesses in JHAs internal controls and noncompliance of the Housing Choice Voucher (HCV) program. Under new CEO leadership at JHA, a request to the JHA Board of Commissioners is in place for a vote on Friday, June 27, 2025, to authorize the following action of Nan McKay & Associates to Administer, Manage and Operate the JHA Housing Choice Voucher Program for an effective date of Monday July 7, 2025. Pending Resolution: AUTHORIZE THE AWARD OF THE MIAMI-DADE HOUSING & COMMUNITY DEVELOPMENT PIGGYBACK CONTRACT IN THE NOT-TO-EXCEED AMOUNT OF 72% OF THE ADMINISTRATIVE FEES CONCURRENT WITH THE EXISTING CONTRACT TERMS TO NAM MCKAY AND ASSOCIATES, FOR HOUSING CHOICE VOUCHER MANAGEMENT AND OPERATIONS. As evidenced by the increase in overall HCV audit findings, loss of federal revenues, inability to correctly serve existing and future HCV program participants, noncompliance on both a local and federal level for section 8 program funding for the administration and operations of the HCV program, immediate action is requested to authorize Nan McKay & Associates to administer and operate JHA’s HCV program immediately. Combined with a plethora of likely compliance issues and deteriorated financial condition, these concerns pose a significant threat to both the immediate and long-term success of Jacksonville’s HCV program. Responsible: Nan McKay & Associates POINT OF CONTACT: Steven Rosario, Sr. Director EMAIL: srosario@nanmckay.com JHA POC: Roslyn Phillips, Interim COO EMAIL: RPHILLIPS@JAXHA.ORG
View Audit 361093
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