FAC Explorer

Finding 480250 (2023-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-08-01
Audit: 316481
Organization: County of Columbus (NC)
Auditor: Mauldin & Jenkins LLC

AI Summary

  • Core Issue: The County failed to submit the FASS-PH report for the Low Income Housing Assistance Program on time due to a delayed financial audit.
  • Impacted Requirements: Public Housing Agencies must provide timely GAAP-based financial information to HUD.
  • Recommended Follow-Up: The County should submit the overdue FASS-PH report for fiscal year 2022 as soon as possible.

Finding Text

2023-004 Significant Deficiency over Reporting 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 report submit timely a Financial Assessment Sub-system (FASS-PH): GAAP-based unaudited and audited financial information electronically to HUD. Condition: We noted the County could not submit the 2022 financial information timely due to the late completion of the financial audit, therefore we the FASS-PH report was not submitted in a timely manner. Context/Cause: The County fiscal year 2022 financial audit was completed in 2024, 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 fiscal year ended 2022 as soon as possible. Auditee’s Response: We concur with the findings.

Corrective Action Plan

2023-004 Significant Deficiency over Reporting 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 report 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, Deputy Finance Director Corrective Action Plan: The County will establish and maintain proper internal controls to ensure financial statements are presented in accordance with GAAP, on a timely basis. The County will then be able to complete timely reporting of the FASS-PH. Proposed Completion Date: July 1, 2024

Categories

HUD Housing Programs Reporting Significant Deficiency

Other Findings in this Audit

  • 1056692 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $25.49M
21.027 Coronavirus State and Local Fiscal Recovery Funds $10.01M
14.871 Section 8 Housing Choice Vouchers $1.93M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $339,636
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $163,941
20.509 Formula Grants for Rural Areas and Tribal Transit Program $162,540
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $156,464
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $130,347
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $107,822
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $107,160
93.658 Foster Care_title IV-E $102,914
93.110 Maternal and Child Health Federal Consolidated Programs $93,421
93.323 Covid-19 Epidemiology and Laboratory $89,664
93.994 Maternal and Child Health Services Block Grant to the States $89,083
93.268 Immunization Cooperative Agreements $79,555
93.558 Temporary Assistance for Needy Families $64,367
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $53,342
93.217 Family Planning_services $44,891
20.600 State and Community Highway Safety $42,836
93.052 National Family Caregiver Support, Title Iii, Part E $42,458
93.667 Social Services Block Grant $41,124
93.053 Nutrition Services Incentive Program $39,953
93.563 Child Support Enforcement $37,753
93.069 Public Health Emergency Preparedness $37,510
97.039 Hazard Mitigation Grant $34,619
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $33,897
93.991 Preventive Health and Health Services Block Grant $30,607
93.556 Promoting Safe and Stable Families $18,707
97.042 Emergency Management Performance Grants $18,407
93.778 Medical Assistance Program $15,969
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $15,364
93.568 Low-Income Home Energy Assistance $9,727
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $8,500
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $6,881
20.106 Airport Improvement Program $5,755
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $5,656
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,208
93.870 Child Fatality Prevention Team $649
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $42