FAC Explorer

Audit 410027

FY End
2025-12-31
Total Expended
$2.73M
Findings
4
Programs
7
Organization: Housing Authority of the City of Williston (ND)
Year: 2025 Accepted: 2026-08-28
Auditor: BRADY MARTZ

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1228330 2025-002 Material Weakness Yes N
1228331 2025-002 Material Weakness Yes N
1228332 2025-003 Material Weakness Yes N
1228333 2025-003 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $842,987 Yes 2
10.415 RURAL RENTAL HOUSING LOANS $653,915 Yes 0
14.850 PUBLIC HOUSING OPERATING FUND $406,930 Yes 0
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $302,311 Yes 0
14.872 PUBLIC HOUSING CAPITAL FUND $270,552 Yes 0
14.879 MAINSTREAM VOUCHERS $188,738 Yes 2
10.427 RURAL RENTAL ASSISTANCE PAYMENTS $67,425 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, 2025. 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 Housing Authority had the following amounts outstanding at December 31, 2025 under federal loan or loan guarantee programs: (see Table in Notes to SEFA)

Finding Details

Finding 2025-002
Special Tests: Housing Quality Standards (HQS) Inspections – Significant Deficiency Federal Program: Section 8 Housing Choice Vouchers (14.871 & 14.879) Criteria: The Authority is required to perform HQS quality control re-inspections on a sample of tenant units. Condition: The Authority failed to perform HQS quality control re-inspections. Cause: The Authority failed to perform HQS quality control re-inspections on a sample of tenant units during the current year. Questioned Costs: $0 Effect: The Authority is not in compliance with HUD requirements. Recommendation: We recommend that the 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 2025-002. Indication of repeat finding: This is a repeat finding.
Finding 2025-003
Special Tests: Rent Reasonableness Forms – Significant Deficiency Federal Program: Section 8 Housing Choice Vouchers (14.871 & 14.879) Criteria: The Authority is required to complete rent reasonableness forms for each tenant to ensure the rent being charged is within allowable amounts. Condition: The Authority failed to complete and/or update rent reasonableness forms. Cause: The Authority failed to complete and/or update rent reasonableness forms for seven tenants during the current year. Questioned Costs: $0 Effect: The Authority is not in compliance with HUD requirements. Recommendation: We recommend that the Authority complete rent reasonableness forms for each tenant as required by HUD. Views of responsible officials and planned corrective actions: We agree with this finding. See corrective action plan item 2025-003. Indication of repeat finding: This is a new finding.