FAC Explorer

Audit 369784

FY End
2024-12-31
Total Expended
$4.09M
Findings
2
Programs
4
Organization: Housing Authority of Cass County (ND)
Year: 2024 Accepted: 2025-09-30
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1157553 2024-002 Material Weakness Yes N
1157554 2024-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $3.38M Yes 1
14.879 Mainstream Vouchers $345,009 Yes 1
14.850 Public Housing Operating Fund $322,140 Yes 0
14.872 Public Housing Capital Fund $42,950 Yes 0

Contacts

Name Title Type
CLJ6QZYTU5W3 Derek Johnson Auditee
7012823443 Brian Opsahl Auditor
No contacts on file

Notes to SEFA

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. Because the Schedule presents only a selected portion of the operations of the Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Authority.

Finding Details

Finding 2024-002
Federal Program U.S. Department of Housing and Urban Development AL #14.871 and 14.879 – Significant Deficiency. Criteria For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract (24 CFR sections 982.158(d) and 982.404). Condition We tested compliance with the Authority’s HQS Enforcement on 9 failed inspections and noted two failed inspections with life-threatening deficiencies that were identified and reported to respective landlords and tenants were not corrected within the required 24 hours and HAP was not abated. Questioned Costs None. Context We reviewed a sample of 9 of the Authority’s 82 failed inspections during 2024 for HQS Enforcement requirements. Effect HAP payments could be paid to a tenant where they should not be due to insufficient clearing of HQS inspection deficiencies. Cause Lack of oversight and control procedures. Repeat Finding Yes Recommendation We recommend the Authority review their procedures for tracking failed inspections to ensure that all failed inspections are being followed up and cleared within the required timeframe. Views of Responsible Officials Management recognizes the deficiency and plans to implement the auditor’s recommendation.