FAC Explorer

Audit 412410

FY End
2025-12-31
Total Expended
$22.56M
Findings
7
Programs
7
Organization: Housing Authority of the City of High Point (NC)
Year: 2025 Accepted: 2026-09-28
Auditor: APRIO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1237449 2025-002 Material Weakness Yes L
1237450 2025-002 Material Weakness Yes N
1237451 2025-002 Material Weakness Yes L
1237452 2025-002 Material Weakness Yes L
1237453 2025-002 Material Weakness Yes L
1237454 2025-002 Material Weakness Yes L
1237455 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $13.89M Yes 1
14.850 PUBLIC HOUSING OPERATING FUND $4.40M Yes 1
14.872 PUBLIC HOUSING CAPITAL FUND $1.86M Yes 1
14.879 MAINSTREAM VOUCHERS $1.32M Yes 1
14.182 Section 8 New Construction $670,629 Yes 1
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $321,638 Yes 1
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $101,272 Yes 1

Contacts

Name Title Type
H7JHJCCSNS21 Tracy Gann Auditee
3368782326 Tom Carr Auditor
No contacts on file

Notes to SEFA

The above Schedule of Expenditures of Federal Awards includes the federal award activity of the Authority under programs of the federal government for the year ended December 31, 2025. The information on 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. Because the Schedule presents only a selected portion of operations of the Authority, it is not intended to and does not present the financial net position, changes in net position, or cash flows of the Authority.
No federal award funds were passed-through to subrecipient grantees during the year ended December 31, 2025.
The Authority did not receive or expend non-monetary federal awards assistance during the year ended December 31, 2025.

Finding Details

Finding 2025-002
Finding 2025-002 – Late Submission of Unaudited Financial Data Schedule Section 8 New Construction – Assistance Listing No. 14.182; Public Housing Program – Assistance Listing No. 14.850a; Resident Opportunity and Supportive Services Program – Assistance Listing No. 14.870; Section 8 Housing Choice Voucher Program – Assistance Listing No. 14.871; Mainstream Voucher Program – Assistance Listing No. 14.879; Capital Fund Program – Assistance Listing No. 14.872; PIH Family Self Sufficiency Program – Assistance Listing No. 14.896; Grant Period - Year ended December 31, 2025 Criteria HUD requires annual financial data, including financial balances and transactions for all of the Authority’s programs and reporting segments, to be submitted upon completion of the Authority’s annual reporting period in a report called an Unaudited Financial Data Schedule (UFDS). The UFDS must be submitted to HUD no later than two months after year-end. The Authority’s FDS was due on February 28, 2026. The Authority received a sixty-day extension from HUD, extending the due date to April 29, 2026. Condition and Perspective The Authority’s UFDS was due to HUD on April 29, 2026. The Authority submitted its UFDS to HUD on April 30, 2026, one day late. Cause Misunderstanding of the ending date of the sixty-day extension. Effect Noncompliance with UFDS reporting requirements. Questioned Costs – None noted Recommendation We recommend that the Authority submit its UFDS by HUD’s due date. Reply The Authority will submit its UFDS by HUD’s due date. The Authority’s Chief Financial Officer has assumed the responsibility of assuring timely UFDS reporting, and will submit the Authority’s upcoming annual UFDS by February 28, 2027.