FAC Explorer

Finding 1222458 (2025-001)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2025
Accepted
2026-06-30
Audit: 406154
Organization: Housing Authority of the City of Bastrop. Texas (TX)
Auditor: JOHN A BLAKEWAY CPA

AI Summary

  • Core Issue: The PHA lacks adequate supporting documentation for credit card disbursements.
  • Impacted Requirement: PHAs must attach individual charge receipts to credit card statements.
  • Recommended Follow-Up: Ensure the PHA's Executive Director implements the attachment of charge tickets to statements.

Finding Text

Allowable Costs/Cost Principles - All programs - Material weakness in internal control. Criteria or Specific Requirement: PHAs are required to maintain adequate supporting documentation for all disbursements. Condition: The PHA hasn't been attaching individual charge receipts to the credit card statements. Cause: Unknown. Effect: Credit card payments are being made from statements. Questioned Costs: Not applicable. Repeat Finding: Not a repeat finding. Recommendation: The PHA should attach individual charge tickets to credit card statements. Response: The PHA's Executive Director will make sure individual charge tickets are attached to the statement.

Corrective Action Plan

Corrective Action Plan - Individual charge tickets not attached to credit card statements. Contact person - Executive Director, Rhonda Baxter., Executive Director, at the Bastrop Housing Authority, 502 Farm Street, Bastrop TX 78602, telephone number (512) 312-3398. Corrective action planned - Individual charge tickets will be attached to credit card statements each month. Anticipated completion date - Within the next fiscal year.

Categories

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness

Other Findings in this Audit

  • 1222450 2025-001
    Material Weakness Repeat
  • 1222451 2025-002
    Material Weakness Repeat
  • 1222452 2025-001
    Material Weakness Repeat
  • 1222453 2025-002
    Material Weakness Repeat
  • 1222454 2025-001
    Material Weakness Repeat
  • 1222455 2025-002
    Material Weakness Repeat
  • 1222456 2025-001
    Material Weakness Repeat
  • 1222457 2025-002
    Material Weakness Repeat
  • 1222459 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $567,466
14.182 SECTION 8 NEW CONSTRUCTION $368,626
14.872 PUBLIC HOUSING CAPITAL FUND $237,653
14.850 PUBLIC HOUSING OPERATING FUND $167,517