FAC Explorer

Finding 520377 (2024-004)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-01-28
Audit: 340100
Organization: County of Columbus (NC)
Auditor: Mauldin & Jenkins LLC

AI Summary

  • Core Issue: The County failed to submit the FASS-PH report for fiscal year 2023 on time due to delays in completing the 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 as soon as possible and improve audit completion timelines.

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 2023 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 2023 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 2023 as soon as possible. Auditee’s Response: We concur with the finding. The FASS-PH for fiscal year ended 2023 was completed in December 2024. The County will continue its efforts to complete audits in a timely manner.

Corrective Action Plan

2024-004 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 Subsystem (FASS-PH): GAAP-based unaudited and audited financial information electronically to HUD. Name of Contact Person: Heather Woody, Interim Finance Director Auditee’s Response: The FASS-PH for fiscal year ended 2023 was completed in December 2024. The County will continue its efforts to complete audits in a timely manner. Proposed Completion Date: July 1, 2025

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

  • 1096819 2024-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $53.01M
14.871 Section 8 Housing Choice Vouchers $2.30M
93.563 Child Support Services $722,625
21.027 Coronavirus State and Local Fiscal Recovery Funds $373,086
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $367,436
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $318,181
93.659 Adoption Assistance $267,288
93.637 Ph Infrastructure Grant $264,924
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $148,088
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $137,888
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $113,909
93.994 Maternal and Child Health Services Block Grant to the States $109,248
93.767 Children's Health Insurance Program $101,095
93.110 Maternal and Child Health Federal Consolidated Programs $93,421
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $81,153
93.658 Foster Care Title IV-E $77,387
97.042 Emergency Management Performance Grants $51,518
93.667 Social Services Block Grant $44,882
93.217 Family Planning Services $42,331
93.069 Public Health Emergency Preparedness $34,969
93.991 Preventive Health and Health Services Block Grant $34,178
93.778 Medical Assistance Program $32,501
20.600 State and Community Highway Safety $32,348
93.053 Nutrition Services Incentive Program $29,206
93.558 Temporary Assistance for Needy Families $28,283
93.645 Stephanie Tubbs Jones Child Welfare Services Program $25,969
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $21,152
93.268 Immunization Cooperative Agreements $18,560
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $15,049
93.556 Marylee Allen Promoting Safe and Stable Families Program $12,144
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $9,326
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 $4,672
20.509 Formula Grants for Rural Areas and Tribal Transit Program $740
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $142
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $50
93.568 Low-Income Home Energy Assistance $-516