Finding 1157415 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 369677
Organization: Hale County Housing Authority (TX)

AI Summary

  • Core Issue: Discrepancies exist between amounts reported on the VMS and FDS for HCV expenses and net positions.
  • Impacted Requirements: Reporting accuracy is essential; amounts must match between VMS and FDS.
  • Recommended Follow-up: The PHA should reconcile VMS and FDS amounts regularly to ensure accurate reporting.

Finding Text

Reporting - Housing Choice Voucher Program - ALN #14.871. Criteria or Specific Requirement: Amounts reported on the VMS should agree with the amounts reported on the FDS. Condition: - HCV HAP expense reported on the VMS was $1,531,521 while the amount reported on the FDS was $1,477,072. Restricted net position reported on the VMS was a negative $71,075 while the amount reported on the FDS was a positive $54,574. Unrestricted net position reported on the VMS was $255,405 while the amount reported on the FDS was $582,078. Cause: VMS and FDS are not being reconciled. Effect: Incorrect reporting on the VMS can have a negative impact on future funding. Questioned Costs: None. Repeat Finding: Not a repeat finding. Recommendation: The PHA should reconcile the amounts reported on the VMS with those reported on the FDS. Response: The PHA will adjust the current year amounts on the VMS and keep future reports reconciled with the FDS.

Corrective Action Plan

Corrective Action Plan - VMS not reconciled with FDS. Contact person - Executive Director, Melba White. Phone 806-293-4160. Corrective action planned - The current year VMS will be adjusted as needed and future VMS reports will be reconciled with the FDS. Anticipated completion date - Within the next fiscal year.

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

  • 1157416 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $1.77M