Finding 1224931 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-07-30
Audit: 408192
Organization: Williamston Housing Authority (NC)

AI Summary

  • Core Issue: The Authority missed the deadline for submitting the unaudited REAC report, submitting it six months late.
  • Impacted Requirements: This delay violates HUD guidelines requiring timely financial reporting.
  • Recommended Follow-Up: The Board and management should resolve staffing issues to ensure timely submissions in the future.

Finding Text

Criteria:In accordance with HUD guidelines, authorities are responsible for preparing and submitting an unaudited submission in REAC system withing two months after the year end. This Authority was required to submit this report by May 31, 2025. Statement of Condition: The REAC unaudited submission was not submitted until November 19, 2025. Cause: Due to the challenges of the Finance officer resigning during the year and operating short-staffed, the Authority did not provide all necessary documents to the fee accountant in a timely manner. Effect: HUD and REAC were not made aware of the financial condition of the Authority in a timely manner. Identification of a Repeat Finding: Yes Recommendation: The Board and management should make every effort to address the issues that caused this condition.The Authority agrees with this finding and will adhere to the correction action plan in this audit report.

Corrective Action Plan

Name of Contact Person: Michael Gaddy, Executive Director. Corrective Action: Management will ensure that all records are provided timely in the future. Proposed Completion Date: Immediately.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 1224932 2025-003
    Material Weakness Repeat
  • 1224933 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $805,950
14.182 LOWER INCOME HOUSING ASSISTANCE PROGRAM_SECTION 8 NEW CONSTRUCTION/SUBSTANTIAL REHABILITATION $762,733
14.850 PUBLIC HOUSING OPERATING FUND $762,729
14.872 PUBLIC HOUSING CAPITAL FUND $483,873