FAC Explorer

Finding 1138491 (2024-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-05-30
Audit: 357642
Organization: Brazos Valley Council of Governments (TX)
Auditor: Abip PC

AI Summary

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

Finding Text

Finding 2024-003 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 2023 audited financial information on July 18, 2024, which is after its required due date, June 30, 2024; and the Council had not submitted its unaudited financial information for fiscal year 2024, which was due on November 30, 2024, 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

  • 562048 2024-003
    Material Weakness Repeat
  • 562049 2024-003
    Material Weakness Repeat
  • 562050 2024-003
    Material Weakness Repeat
  • 562051 2024-003
    Material Weakness Repeat
  • 1138490 2024-003
    Material Weakness Repeat
  • 1138492 2024-003
    Material Weakness Repeat
  • 1138493 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.917 Hiv Care Formula Grants $4.40M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $2.16M
14.241 Housing Opportunities for Persons with Aids $1.91M
84.002 Adult Education - Basic Grants to States $1.05M
14.879 Mainstream Vouchers $580,141
17.278 Wioa Dislocated Worker Formula Grants $570,096
17.259 Wioa Youth Activities $549,828
93.575 Child Care and Development Block Grant $506,653
14.896 Family Self-Sufficiency Program $409,875
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $263,583
97.067 Homeland Security Grant Program $163,994
17.225 Unemployment Insurance $153,580
21.027 Coronavirus State and Local Fiscal Recovery Funds $152,768
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $136,026
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $108,044
11.302 Economic Development Support for Planning Organizations $66,402
93.053 Nutrition Services Incentive Program $63,982
93.590 Community-Based Child Abuse Prevention Grants $49,875
93.052 National Family Caregiver Support, Title Iii, Part E $42,308
93.324 State Health Insurance Assistance Program $37,733
93.558 Temporary Assistance for Needy Families $35,000
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $34,912
93.071 Medicare Enrollment Assistance Program $33,907
14.871 Section 8 Housing Choice Vouchers $28,576
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $27,193
93.667 Social Services Block Grant $22,051
97.109 Disaster Housing Assistance Grant $21,362
17.207 Employment Service/wagner-Peyser Funded Activities $13,448
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $9,677
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $8,328
17.801 Jobs for Veterans State Grants $7,177
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $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 $2,957
17.258 Wioa Adult Program $779
93.791 Money Follows the Person Rebalancing Demonstration $590