FAC Explorer

Audit 370171

FY End
2024-12-31
Total Expended
$1.33M
Findings
2
Programs
3
Organization: Housing Authority of the City of La Joya (TX)
Year: 2024 Accepted: 2025-10-01
Auditor: Juarez CPA Firm PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1159436 2024-001 Material Weakness Yes A
1159437 2024-002 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $837,292 Yes 2
14.850 Public Housing Operating Fund $426,606 Yes 0
14.872 Public Housing Capital Fund $70,581 Yes 0

Contacts

Name Title Type
WQHLWVXAD6V5 Arnold Padilla Auditee
9565859756 Antonio Juarez 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 Authority under programs of the federal government as of and for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 Authority's operations, it is not intended to and does not present the Authority's financial position, changes in net position, or cash flows. Therefore, some amounts presented in the Schedule may differ from amounts presented in or used in the preparation of the financial statements.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized in accordance with the cost principles outlined in the Uniform Guidance, which specifies that certain types of expenditures are not allowable or are limited in their reimbursement. Pass-through entity identifying numbers are presented where available.
The Authority did not provide any federal awards to sub-recipients during the year
The Authority had no outstanding loans or loan guarantee programs on December 31, 2024.
The Authority has elected not to use the 10% De Minimus Indirect Cost Rate allowed under the Uniform Guidance
TOTAL EXPENDITURES OF FEDERAL AWARDS $1,334,579

Finding Details

Finding 2024-001
For the calendar year 2024, the housing authority did not submit the required IRS Form 941s and did not pay all payroll tax liabilities in full. While the authority calculated and reported its payroll tax liabilities on its Financial Data Schedule (FDS) submission, the required forms were not filed, and certain payroll tax payments remained outstanding as of year-end. The necessary Form 941s were not filed for Quarters 2, 3, and 4 of the 2024 calendar year.
Finding 2024-002
During our testing of tenant files for compliance with rent reasonableness requirements, we found that 11 files (55%) lacked documentation of rent reasonableness determinations.