Finding 1104931 (2024-005)

Information on the Federal Program: Low Income Housing Assistance Program (Section 8), Assistance Listing Number 14.871, U.S. Department of Housing and Urban Development. Criteria: Public Housing Agencies (PHAs) are required to submit timely a Financial Assessment Sub-system (FASSPH) GAAP-based unaudited and audited financial information electronically to HUD. Condition: We noted the County did not submit the 2023 FASS-PH report in a timely manner. The report was submitted in the past several months after the audit for that year’s end, while this year, the report was submitted on January 29, 2025, as a result of our single audit testing discovering it had not been submitted. Cause: The County had turnover in key positions leading to difficulties in finalizing the FASS-PH report on time. Effect: The County was not in compliance with the requirement to submit the FASS-PH report in a timely manner. This is not a material weakness as other information is supplied to HUD throughout the year but is still a significant deficiency as this report not being submitted causes the County to not be in compliance with HUD requirements. Recommendation: We recommend that the County designate specific personnel responsible for monitoring federal reporting deadlines and have internal controls in place to ensure that, even during times of staff turnover, these functions are still being carried out as required. Auditee’s Response: The 2023 FASS-PH report is now completed, and the 2024 FASS-PH is in progress of being completed. Both of these reports have been added to our year-end checklist