Finding 1144390 (2024-006)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-06-27

AI Summary

  • Core Issue: The Authority missed the deadline for submitting financial information to HUD REAC, submitting it 74 days late.
  • Impacted Requirements: This delay violates 24 CFR §5.801, which mandates submission within 60 days after the fiscal year ends.
  • Recommended Follow-Up: Ensure timely delivery of financial data to the fee accountant to meet future submission deadlines.

Finding Text

Criteria: According to 24 CFR §5.801of Uniform financial reporting standards established by HUD, requires the Authority to submit financial information through the HUD REAC system no later than 60 days after the end of the fiscal year of the reporting period. Condition: The Authority did not submit the Unaudited Submission to REAC until February 12, 2025 which was required by November 30, 2024. Cause: Management did not get the financial information to the fee accountant in a timely manner in order for the REAC submission to be completed within the required deadlines. Effect or Potential Effect: The Authority is in noncompliance with external reporting requirements of HUD. Recommendation: In the future the Authority needs to get the information needed to submit the electronic submission to REAC and to allow the audit to be completed and submitted within the time requirements. View of Responsible Official: Management agrees with the Finding.

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

  • 567945 2024-003
    Material Weakness Repeat
  • 567946 2024-004
    Material Weakness
  • 567947 2024-005
    Material Weakness Repeat
  • 567948 2024-006
    Material Weakness
  • 567949 2024-007
    Material Weakness
  • 1144387 2024-003
    Material Weakness Repeat
  • 1144388 2024-004
    Material Weakness
  • 1144389 2024-005
    Material Weakness Repeat
  • 1144391 2024-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.850 Public Housing Operating Fund $385,215
14.872 Public Housing Capital Fund $348,965
14.871 Section 8 Housing Choice Vouchers $307,728