Insights

Articles & resources

Practical guides on Single Audits, PBC lists, HUD compliance, and financial operations for Public Housing Authorities, HFAs, LIHTC operators, and nonprofits.

Written by Jonathan Kearney, CPA. Focused on audit readiness, documentation discipline, and operational clarity.

Written for PHAs, HFAs, LIHTC operators, and federally funded nonprofits
Grounded in 2 CFR Part 200 and real audit workflows
Practical checklists and program-by-program reference material

Library

What you'll find here

Reference material you can use before year-end pressure builds.

Single Audit guide
Threshold, SEFA, major programs, and common failure points
PBC checklist
Document categories your auditor will request
HUD program list
HCV, Public Housing, HOME, CDBG, Capital Fund, and more

Library

Audit-ready education

Guides and reference resources grounded in Uniform Guidance, HUD program requirements, and the day-to-day realities of lean finance teams.

ArticleJonathan Kearney, CPA

What Is a Single Audit? A Guide for PHAs, HFAs, and Nonprofits

The $1,000,000 threshold, the SEFA, how major programs are determined, and where PHAs, HFAs, and nonprofits most often go wrong, with direct citation to 2 CFR 200.

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ArticleJonathan Kearney, CPA

The Single Audit PBC List: What Your Auditor Will Request

A category-by-category walkthrough of the documents your auditor will request for a Single Audit, with a free downloadable checklist.

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ResourceJonathan Kearney, CPA

HUD & Federal Program PBC Request List

A program-by-program guide covering HCV, Public Housing, HOME, CDBG, Capital Fund, HUD Multifamily, and more, broken down by what your auditor will ask for.

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Consultation

Have questions about your specific situation?

Jonathan Kearney works directly with PHAs, HFAs, and nonprofits to assess audit readiness, design documentation workflows, and strengthen financial operations.

Schedule a diagnostic