Crawford County Public Facilities Board Number One respectfully submits the following
corrective action plan for the year ended December 31, 2024. Responsible Official: Mitch Minnick,
Executive Director
Name and address of independent public accounting firm:
Miller & Rose, PA 1309 East Race
Searcy, AR 72143
Audit period: Year ended December 31, 2024
Oversight Agency: U.S. Department of Housing and Urban Development
The findings from the December 31, 2024, audit are discussed below. The findings are numbered to
correspond to the auditing findings disclosed in Section C of the Schedule of Findings and
Questioned Costs.
C. FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS AUDIT
Department of Housing and Urban Development
CFDA No. 14.871 – Housing Choice Voucher
Condition and Criteria: The Authority’s purpose for existence is to provide decent safe and
affordable housing to low-income persons. As such, HUD requires the Authority to comply with
special tests and provisions relating to its Housing Choice Voucher program. The Authority must
inspect the unit leased to a family at least annually to determine if the unit meets Housing
Quality Standards (HQS) and the Authority must conduct quality control re-inspections. The
Authority must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). In
addition, the Authority must determine that rent paid to an owner is reasonable in comparison to
rent for other comparable unassisted units.
Population and Items Tested:
Per Table 10-1 of the Housing Choice Voucher Guidebook, the Authority was required to perform 10
quality control housing re-inspections. Eight quality control re-inspections could be documented.
Auditor’s Recommendation: The Authority should perform housing quality control re-inspections
according to HUD guidelines.
Grantee Response: We will comply with the auditor’s recommendation. As new management, we will
ensure procedures will be put in force to monitor and perform the required re-inspections.
Anticipated Completion Date: September 30, 2025