FAC Explorer

Audit 368701

FY End
2024-12-31
Total Expended
$2.63M
Findings
4
Programs
7
Organization: Housing Authority of the City of Williston (ND)
Year: 2024 Accepted: 2025-09-29
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1156388 2024-004 Material Weakness Yes E
1156389 2024-004 Material Weakness Yes E
1156390 2024-005 Material Weakness Yes N
1156391 2024-005 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $692,558 Yes 2
10.415 Rural Rental Housing Loans $676,175 Yes 0
14.850 Public and Indian Housing $445,941 Yes 0
14.195 Section 8 Housing Assistance Payment Program $285,016 Yes 0
14.872 Public Housing Capital Fund $281,035 Yes 0
14.879 Mainstream Vouchers $182,240 Yes 2
10.427 Rural Rental Assistance Payments $69,781 Yes 0

Contacts

Name Title Type
STUJJCVL9F95 Tom Alexander Auditee
7018520485 Mindy Piatz Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal award activity of the Housing Authority of the City of Williston under programs of the federal government for the year ended December 31, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Housing Authority of the City of Williston, it is not intended to and does not present the net position, change in net position, or cash flows of the Housing Authority of the City of Williston.
The Authority had the following amounts outstanding at December 31, 2024 under federal loan or loan guarantee programs: See the Notes to the SEFA for chart/table.

Finding Details

Finding 2024-004
Eligibility – Significant Deficiency Federal Program: Section 8 Housing Choice Vouchers (14.871 & 14.879) Criteria: The Housing Authority is required to enter into general depository agreements with each of their financial institutions. Condition: The Housing Authority failed to obtain a general depository agreement with one of their financial institutions. Cause: The Housing Authority’s failed to complete a general depository agreement with one of their financial institutions. Questioned Costs: $0 Effect: The Housing Authority’s is not in compliance with the HUD requirements. Recommendation: We recommend that the Housing Authority completes general depository agreements with each new financial institution each time a new account is opened in order to comply with requirements of the compliance supplement. Views of responsible officials and planned corrective actions: We agree with this finding. See corrective action plan item 2024-004. Indication of repeat finding: This is a new finding.
Finding 2024-005
Special Tests: Housing Quality Standards (HQS) Inspections – Significant Deficiency Federal Program: Section 8 Housing Choice Vouchers (14.871 & 14.879) Criteria: The Housing Authority is required to perform HQS quality control reinspections on a sample of tenant units. Condition: The Housing Authority failed to perform HQS quality control re-inspections. Cause: The Housing Authority failed to perform HQS quality control re-inspections on a sample of tenant units during the current year. Questioned Costs: $0 Effect: The Housing Authority is not in compliance with HUD requirements. Recommendation: We recommend that the Housing Authority complete HQS quality control re-inspections on a sample of tenant units each year as required by HUD. Views of responsible officials and planned corrective actions: We agree with this finding. See corrective action plan item 2024-005. Indication of repeat finding: This is a new finding.