Finding 1226206 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-08-11
Audit: 408852
Organization: Thomasville Housing Authority (NC)

AI Summary

  • Core Issue: The required HUD-53001 form was not submitted, violating federal regulations.
  • Impacted Requirements: PHAs must submit the AMCC within 90 days post-project completion to initiate closeout.
  • Recommended Follow-up: Management should establish procedures to ensure compliance with reporting requirements for all federal awards.

Finding Text

US Department of Housing and Urban Development Direct Award Program Name Public Housing Capital Fund Internal Control Significant Deficiency L Reporting CFDA Number 14.872 2025-003 Submission of Required Forms Questioned Costs None Criteria For modernization projects, the PHA shall submit the AMCC within 90 days after Expenditure End Date. To initiate the closeout process, the PHA shall submit the AMCC which details actual costs incurred between the DOFA date and the completion of the modernization project. Condition During the audit, we noted that the HUD-53001 form was not completed or filed with HUD as required. Context Multiple grants CFP grants were closed during the year and the required HUD form was not filed. Cause The Authority thought this was already submitted for the grant years, but there was miscommunication. Effect The Authority was in violation of the Federal Regulation relating to report submissions. Recommendations We recommend that Management implement procedures to ensure compliance with the above regulations as it relates to all federal awards. Management Views Management Agrees. See Corrective Action Plan.

Corrective Action Plan

Submission of Required Forms Condition - During the audit, we noted that the HUD-53001 form was not completed or filed with HUD as required. Cause - The Authority thought this was already submitted for the grant years, but there was Miscommunication Plan of Action - The Housing Authority will implement procedures to ensure compliance with the above regulations as it relates to all federal awards. Person Responsible: Ms. Rosemary Steele (Executive Director) Period of Action: The review will ensure compliance with the above regulations as it relates to all federal awards. If you have any further questions, please advise.

Categories

HUD Housing Programs

Programs in Audit

ALN Program Name Expenditures
14.872 PUBLIC HOUSING CAPITAL FUND $2.11M
14.850 PUBLIC HOUSING OPERATING FUND $1.15M
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $479,809