FAC Explorer

Finding 1227052 (2025-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-08-17
Audit: 409231
Organization: County of Columbus (NC)
Auditor: MAULDIN & JENKINS PLLC

AI Summary

  • Core Issue: The County failed to submit the FASS-PH report on time due to delays in completing the financial audit for fiscal year 2024.
  • Impacted Requirements: Public Housing Agencies must provide timely GAAP-based financial information to HUD.
  • Recommended Follow-Up: The County should ensure timely submission of the FASS-PH report for each fiscal year to avoid future delays.

Finding Text

Information on the Federal Program: Low Income Housing Assistance Program (Section 8), Assistance Listing Number 14.871, U.S. Department of Housing and Urban Development. Criteria: Public Housing Agencies (PHAs) are required to submit timely a Financial Assessment Sub-system (FASSPH): GAAP-based unaudited and audited financial information electronically to HUD. Condition: We noted the County could not submit the 2024 financial information timely due to the late completion of the financial audit, therefore, the FASS-PH report was not submitted in a timely manner. Context/Cause: The County’s fiscal year 2024 financial audit was completed in 2025, therefore, the County could not submit the required FASS-PH report. Effects: The report was not submitted timely, and we could not perform the reporting testing. Recommendation: We recommend that the County to submit the FASS-PH for each fiscal year ended as soon as possible. Auditee’s Response: We concur with the finding.

Corrective Action Plan

2025-004 Significant Deficiency over Reporting (Repeat Finding) Information on the Federal Program: Low Income Housing Assistance Program (Section 8), Assistance Listing Number 14.871, U.S. Department of Housing and Urban Development. Criteria: Public Housing Agencies (PHAs) are required to submit timely a Financial Assessment Sub-system (FASS-PH): GAAP-based unaudited and audited financial information electronically to HUD. Name of Contact Person: Heather Woody, Finance Director Corrective Action Plan: The County will continue its efforts to complete audits in a timely manner. The Section 8 program is audited in conjunction with the audit of the county. Proposed Completion Date: December 31, 2026

Categories

HUD Housing Programs

Other Findings in this Audit

  • 1227053 2025-005
    Material Weakness Repeat
  • 1227054 2025-005
    Material Weakness Repeat
  • 1227055 2025-005
    Material Weakness Repeat
  • 1227056 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $52.07M
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $2.19M
93.563 CHILD SUPPORT SERVICES $689,531
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $529,437
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $339,636
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $318,181
93.637 VISION RESEARCH - TRAINING, INDIVIDUAL $264,924
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $194,075
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $152,343
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $140,553
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $132,935
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $125,605
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $119,052
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $109,248
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $99,867
93.110 SPECIAL PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $93,421
93.658 FOSTER CARE TITLE IV-E $49,854
93.217 FAMILY PLANNING SERVICES $42,331
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $41,685
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $41,000
93.667 SOCIAL SERVICES BLOCK GRANT $39,085
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $37,217
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $34,969
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $34,178
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $30,404
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $27,307
93.778 GRANTS TO STATES FOR MEDICAID $24,984
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $24,872
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $20,823
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $19,267
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $8,500
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $4,500
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $2,654
93.659 ADOPTION ASSISTANCE $925
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $142
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $50
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $-910