FAC Explorer

Finding 1160182 (2023-010)

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 failed to file audited financial statements on time, missing the 9-month deadline after year-end.
  • Impacted Requirements: This violates the Uniform Guidance for entities spending over $750,000, specifically 2 CFR Section 200.512.
  • Recommended Follow-Up: Implement internal controls to ensure timely filing of reports and prevent future delays.

Finding Text

Federal Program – Housing Voucher Cluster 14.871 & 14.879 – Material Weakness Criteria or Specific Requirement – The Uniform Guidance requires all entities that expend in excess of $750,000 to file audited financials statements and Data Collection Form within 9 months of year-end. (2 CFR Section 200.512). Condition – The Authority’s December 31, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of year-end. Cause – Turnover in staffing and lack of oversight led to information not being ready for audit in a timely manner. Questioned Costs – Not applicable Context – The audited financial statements were note submitted timely. Effect –The Authority could have had federal funding delayed or reduced. Recommendation – We recommend that the Authority implement internal controls to ensure reporting is filed timely. Repeat Finding – No Views of Responsible Officials – The Authority recognizes the deficiency and plans to implement the auditor’s recommendation.

Corrective Action Plan

Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review, implement, and document controls to ensure reporting is filed timely. Planned Completion Date for CAP Immediately

Categories

Internal Control / Segregation of Duties Material Weakness Reporting

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
  • 1160162 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

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