FAC Explorer

Audit 369677

FY End
2024-12-31
Total Expended
$1.77M
Findings
2
Programs
1
Organization: Hale County Housing Authority (TX)
Year: 2024 Accepted: 2025-09-30
Auditor: John A Blakeway CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1157415 2024-001 Material Weakness Yes L
1157416 2024-002 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $1.77M Yes 2

Contacts

Name Title Type
XZ4RACSMMDF3 Melba White Auditee
8062934160 John A. Blakeway 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 PHA 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 PHA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the PHA.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The PHA's summary of significant accounting policies is presented in Note A in the PHA's basic financial statements. The PHA has not elected to use the 10% de minimis cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Reporting - Housing Choice Voucher Program - ALN #14.871. Criteria or Specific Requirement: Amounts reported on the VMS should agree with the amounts reported on the FDS. Condition: - HCV HAP expense reported on the VMS was $1,531,521 while the amount reported on the FDS was $1,477,072. Restricted net position reported on the VMS was a negative $71,075 while the amount reported on the FDS was a positive $54,574. Unrestricted net position reported on the VMS was $255,405 while the amount reported on the FDS was $582,078. Cause: VMS and FDS are not being reconciled. Effect: Incorrect reporting on the VMS can have a negative impact on future funding. Questioned Costs: None. Repeat Finding: Not a repeat finding. Recommendation: The PHA should reconcile the amounts reported on the VMS with those reported on the FDS. Response: The PHA will adjust the current year amounts on the VMS and keep future reports reconciled with the FDS.
Finding 2024-002
Allowable Costs - Housing Choice Voucher Program - ALN #14.871. Criteria or Specific Requirement: All disbursements should be adequately supported with proper documentation. Condition: - The PHA was unable to provide support for an ACH payment dated 12/03/2024 in the amount of $42,487.00. Cause: Unknown. Effect: ACH payment in the amount of $42,487 was not properly supported. Questioned Costs: $42,487.00. Repeat Finding: Not a repeat finding. Recommendation: The PHA should obtain supporting documentation for the ACH payment. Response: The PHA will review the ACH payment and obtain supporting documentation.