EIN: 746024998
UEI: DAXHPPBL6KP5
Audited by: Smith Marion & Co
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 11, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by February 11, 2027 (160 days from today).
What is a management decision? →FAC accepted this audit on August 25, 2025 — management decision was due February 25, 2026.
According to PHA Accounting Brief #14 Due To/Due From relationships should not be reported under accrual accounting simply from the result of a PHA using a common checking or working capital account. Because of the basic nature of most Federal and State programs, resources from one program cannot be used to support the costs of another program. HUD views Due To’s and Due From’s reported in a PHA’s Federal programs as possible indicators of non‐compliance. The Authority has interfund receivables and payables that have not been repaid as of fiscal year end. The Authority reported a material ($82k in total, $81k in LIPH program) amount of interfund receivables and payables, which is a significant red flag for HUD reviewers. The Authority was not effectively monitoring and managing interfund program balances in order to ensure that programs were not spending funds that they do not have. The use of Due to/Due From transactions reported in the Authority's financials could signify to HUD that one or more programs have used resources to cover the costs of another program.
Show full finding ▾Hide full finding ▴According to PHA Accounting Brief #14 Due To/Due From relationships should not be reported under accrual accounting simply from the result of a PHA using a common checking or working capital account. Because of the basic nature of most Federal and State programs, resources from one program cannot be used to support the costs of another program. HUD views Due To’s and Due From’s reported in a PHA’s Federal programs as possible indicators of non‐compliance. The Authority has interfund receivables and payables that have not been repaid as of fiscal year end. The Authority reported a material ($82k in total, $81k in LIPH program) amount of interfund receivables and payables, which is a significant red flag for HUD reviewers. The Authority was not effectively monitoring and managing interfund program balances in order to ensure that programs were not spending funds that they do not have. The use of Due to/Due From transactions reported in the Authority's financials could signify to HUD that one or more programs have used resources to cover the costs of another program.
Managements Corrective Action Plan For the year ended March 31, 2025 Finding 2025-001- lnterprogram Due To/ Due From Activities Views of responsible officials and planned corrective action: Beeville, TX 78102 The Housing Authority will implement monthly transfers of all due to/ due from balances, and if there is a balance that cannot be repaid, a payment plan will be established. Working with fee accountants during this process monthly will ensure there are no balances remaining at year end.
FAC accepted this audit on August 28, 2024 — management decision was due February 28, 2025.
FAC accepted this audit on October 10, 2023 — management decision was due April 10, 2024.
FAC accepted this audit on October 17, 2022 — management decision was due April 17, 2023.
FAC accepted this audit on September 21, 2021 — management decision was due March 21, 2022.
FAC accepted this audit on October 30, 2020 — management decision was due April 30, 2021.
FAC accepted this audit on October 14, 2019 — management decision was due April 14, 2020.
FAC accepted this audit on August 2, 2018 — management decision was due February 2, 2019.
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2017-001
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FAC accepted this audit on November 2, 2017 — management decision was due May 2, 2018.
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FAC accepted this audit on December 20, 2016 — management decision was due June 20, 2017.
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2015-001
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2015-005
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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