FAC Explorer

Finding 1160162 (2023-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-10-08
Audit: 370549
Organization: Grand Forks Housing Authority (ND)
Auditor: Brady Martz & Associates PC

AI Summary

  • Core Issue: The Authority missed the deadline for submitting the un-audited REAC financial report to HUD.
  • Impacted Requirements: This violation affects compliance with HUD's Uniform Financial Reporting Standards.
  • Recommended Follow-up: The Authority should improve procedures and staff awareness regarding reporting deadlines.

Finding Text

Federal Program – Housing Voucher Cluster 14.871 & 14.879 – Significant Deficiency Criteria or Specific Requirement – Financial Reports (OMB No. 2535-0107) – Financial Assessment Subsystem, FASS-PH. The Uniform Financial Reporting Standards (24 CFR section 5.801) require PHAs to submit timely GAAP-based unaudited and audited financial information electronically to HUD. The FASS-PH system is one of HUD’s main monitoring and oversight systems for the HCVP. Condition – We noted that the un-audited REAC was not submitted by the required deadline of February 28, 2024. Cause – Time constraints on the Authority’s staff. Questioned Costs – Not applicable Context – We tested compliance and internal controls to see if the submission had been made. Effect – The Authority is not in compliance with HUD reporting requirements. Recommendation – We recommend that the Authority review the procedures and controls for submitting the un-audited REAC. Repeat Finding – Yes – see 2022-002. Views of Responsible Officials – The Authority will publish time schedules internally for reporting and make sure staff are aware of deadlines.

Corrective Action Plan

ontact Person Terry Hanson, Executive Director Corrective Action Plan The Authority has encountered turnover with their finance staff and will review, implement, and document controls to ensure that REAC filing is done on time. Planned Completion Date for CAP Immediately

Categories

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 1160155 2023-004
    Material Weakness Repeat
  • 1160156 2023-004
    Material Weakness Repeat
  • 1160157 2023-004
    Material Weakness Repeat
  • 1160158 2023-004
    Material Weakness Repeat
  • 1160159 2023-005
    Material Weakness Repeat
  • 1160160 2023-005
    Material Weakness Repeat
  • 1160161 2023-005
    Material Weakness Repeat
  • 1160163 2023-006
    Material Weakness Repeat
  • 1160164 2023-006
    Material Weakness Repeat
  • 1160165 2023-006
    Material Weakness Repeat
  • 1160166 2023-006
    Material Weakness Repeat
  • 1160167 2023-007
    Material Weakness Repeat
  • 1160168 2023-007
    Material Weakness Repeat
  • 1160169 2023-007
    Material Weakness Repeat
  • 1160170 2023-007
    Material Weakness Repeat
  • 1160171 2023-008
    Material Weakness Repeat
  • 1160172 2023-008
    Material Weakness Repeat
  • 1160173 2023-008
    Material Weakness Repeat
  • 1160174 2023-008
    Material Weakness Repeat
  • 1160175 2023-009
    Material Weakness Repeat
  • 1160176 2023-009
    Material Weakness Repeat
  • 1160177 2023-009
    Material Weakness Repeat
  • 1160178 2023-009
    Material Weakness Repeat
  • 1160179 2023-010
    Material Weakness Repeat
  • 1160180 2023-010
    Material Weakness Repeat
  • 1160181 2023-010
    Material Weakness Repeat
  • 1160182 2023-010
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $383,435
14.871 Section 8 Housing Choice Vouchers $203,473
14.276 Youth Homelessness Demonstration Program $157,673
14.896 Family Self-Sufficiency Program $128,155
14.267 Continuum of Care Program $15,968
14.879 Mainstream Vouchers $14,723
14.218 Community Development Block Grants/entitlement Grants $2,800