Finding 1191480 (2025-002)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2025

Accepted

2026-03-27

Audit: 395397

Organization: Housing Authority of the City of Westwego, Louisiana (LA)

Auditor: PACIERA GAUTREAU & PRIEST LLC

AI Summary

Core Issue: The Unique Entity Identifier (UEI) does not match the legal entity name, leading to a significant deficiency.
Impacted Requirements: UEI must align with the legal name in SAM.gov/GSA for accurate federal reporting and award management.
Recommended Follow-up: Keep collaborating with SAM.gov/GSA and establish regular checks to verify UEI accuracy.

Finding Text

Finding 2025-002 — Significant Deficiency: Unique Entity Identifier (UEI) Discrepancy Condition: The UEI does not match the legal entity name. Repeat finding: Yes. Criteria: UEI information must match the legal name as registered in SAM.gov/GSA to ensure valid federal reporting and award administration. Cause: The discrepancy remains unresolved despite outreach to federal agencies. Effect: There is an increased risk of delays or rejections in federal submissions (including drawdowns, reporting, and award modifications). Perspective / Context: The UEI/legal name mismatch has persisted across reporting periods, making it a repeat issue and exposing the entity to continued administrative risk. Recommendation: Continue working with SAM.gov/GSA and implement periodic UEI verification. Management Response: Management acknowledges the issue and is pursuing resolution.

Corrective Action Plan

FINDING 2025 002 — SIGNIFICANT DEFICIENCY — UNIQUE ENTITY IDENTIFIER (UEI) DISCREPANCY Contact Person: Cantrese Wilson Jones, Executive Director Corrective Action Planned: The Authority will continue coordinating with SAM.gov/GSA to correct the mismatch between the UEI and the legal entity name. Periodic verification procedures will be implemented to ensure UEI information remains accurate across federal systems. Management will maintain correspondence records with the federal service desk until the issue is fully resolved. Anticipated Completion Date: This matter is dependent on federal agency processing timelines; however, the Authority anticipates completion by September 30, 2026, subject to SAM.gov/GSA resolution. Management Response: Management acknowledges the repeat issue and remains actively engaged with SAM.gov/GSA to finalize the correction.

Other Findings in this Audit

1191479 2025-001

Material Weakness Repeat
1191481 2025-003

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
14.850	PUBLIC HOUSING OPERATING FUND	$1.32M
14.872	PUBLIC HOUSING CAPITAL FUND	$862,276
97.036	DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS)	$774,477
14.870	RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS	$85,795