FAC Explorer

Finding 1055625 (2023-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-07-23
Audit: 315724
Organization: Brazos Valley Council of Governments (TX)
Auditor: Weaver and Tidwell LLP

AI Summary

  • Core Issue: The Council missed the deadline for submitting audited financial information to HUD, indicating a material weakness in internal controls.
  • Impacted Requirements: Timely submission of GAAP-based financial reports is mandatory for compliance with HUD's Housing Voucher Cluster program.
  • Recommended Follow-Up: Management should assess and enhance internal controls to ensure future compliance with financial reporting deadlines.

Finding Text

Finding 2023-002 Assistance Listing Numbers: 14.871, 14.879 – Housing Voucher Cluster U.S. Department of Housing and Urban Development Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Compliance Requirement: Reporting Criteria As a recipient of funding from U.S. Department of Housing and Urban Development (HUD) under the Housing Voucher Cluster, the Council is required to submit timely GAAP-based unaudited and audited financial information electronically to HUD. Condition The Council submitted its fiscal year 2022 audited financial information on November 22, 2023, which is after its required due date, June 30, 2023; and the Council had not submitted its unaudited financial information for fiscal year 2023, which was due on November 30, 2023, as of the end of our audit. Cause The Council’s internal control over compliance with the reporting requirement for the Housing Voucher Cluster program is inadequate to ensure timely submission of the required financial information. Effect or Potential Effect As a result of the deficiency in internal control over compliance over reporting, the Council is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Council’s management evaluate and improve its controls over the reporting requirements of the Housing Voucher Cluster program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.

Categories

HUD Housing Programs Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 479180 2023-002
    Material Weakness
  • 479181 2023-002
    Material Weakness
  • 479182 2023-002
    Material Weakness
  • 479183 2023-002
    Material Weakness
  • 1055622 2023-002
    Material Weakness
  • 1055623 2023-002
    Material Weakness
  • 1055624 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $2.86M
93.917 Hiv Care Formula Grants $2.26M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.83M
93.575 Child Care and Development Block Grant $558,446
17.258 Wia Adult Program $550,555
14.879 Mainstream Vouchers $484,482
14.896 Family Self-Sufficiency Program $447,224
21.027 Coronavirus State and Local Fiscal Recovery Funds $279,494
93.590 Community-Based Child Abuse Prevention Grants $270,000
17.259 Wia Youth Activities $244,502
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $174,717
14.241 Housing Opportunities for Persons with Aids $173,000
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $135,028
14.871 Section 8 Housing Choice Vouchers $127,702
17.225 Unemployment Insurance $101,955
93.053 Nutrition Services Incentive Program $90,025
11.307 Economic Adjustment Assistance $77,267
93.324 State Health Insurance Assistance Program $57,352
11.302 Economic Development_support for Planning Organizations $48,865
17.277 Workforce Investment Act (wia) National Emergency Grants $43,040
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $36,881
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $35,997
93.052 National Family Caregiver Support, Title Iii, Part E $32,262
93.558 Temporary Assistance for Needy Families $29,286
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $28,407
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $26,381
93.667 Social Services Block Grant $22,474
97.067 Homeland Security Grant Program $16,186
84.002 Adult Education - Basic Grants to States $15,037
97.109 Disaster Housing Assistance Grant $14,455
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $12,215
93.071 Medicare Enrollment Assistance Program $8,900
17.801 Jobs for Veterans State Grants $8,799
17.207 Employment Service/wagner-Peyser Funded Activities $6,828
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $6,324
93.747 Elder Abuse Prevention Interventions Program $5,000
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $2,951
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $1,490
93.072 Lifespan Respite Care Program $903
93.791 Money Follows the Person Rebalancing Demonstration $272
17.278 Wia Dislocated Worker Formula Grants $265