Finding 565952 (2023-004)

Significant Deficiency Repeat Finding

Requirement

Questioned Costs

Year

2023

Accepted

2025-06-24

Audit: 359596

Organization: Housing Authority of Cass County (ND)

Auditor: Brady Martz & Associates PC

AI Summary

Core Issue: The Authority failed to file its audited financial statements and Data Collection Form on time, breaching Uniform Guidance requirements.
Impacted Requirements: The deadline for filing is within 9 months of year-end for entities spending over $750,000.
Recommended Follow-Up: Ensure timely reconciliations to facilitate a smoother audit process and avoid future delays.

Finding Text

Federal Program U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency. Criteria The Uniform Guidance requires all entities that expend in excess of $750,000 to file audited financial statements and a Data Collection Form within 9 months of year-end. Condition The Authority’s December 31, 2023 audited financial statements and associated Data Collection Form were not filed with the Federal Audit Clearinghouse within 9 months of the Authority’s year-end. Questioned Costs None. Context N/A Effect The Authority is not in compliance with Uniform Guidance requirements. Cause The financial statements were not completed within the 9-month window which delayed the submissions to the Federal Audit Clearinghouse. Repeat Finding See 2022-008. Recommendation We recommend the Authority ensures reconciliations are prepared in a timely manner to allow for an efficient audit process. Views of Responsible Officials Management recognizes the deficiency and plans to implement the auditor’s recommendation.

Corrective Action Plan

Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority is working with an outside accountancy consulting firm to provide ongoing reviews of the internal accounting records, determine proper balances, and ensure all ledger balances are accurate prior to the audit being conducted to ensure a more timely audit process. Planned Completion Date for CAP December 31, 2024.

Other Findings in this Audit

565951 2023-003

Significant Deficiency Repeat
565953 2023-005

Significant Deficiency
565954 2023-006

Significant Deficiency
1142393 2023-003

Significant Deficiency Repeat
1142394 2023-004

Significant Deficiency Repeat
1142395 2023-005

Significant Deficiency
1142396 2023-006

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
14.871	Section 8 Housing Choice Vouchers	$3.12M
14.872	Public Housing Capital Fund	$500,196
14.850	Public Housing Operating Fund	$396,952
14.879	Mainstream Vouchers	$279,119