EIN: 756003065
UEI: HG74NDHEWUG3
Audited by: Boring & Company PC
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 30, 2024. 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 June 30, 2025 (426 days ago).
What is a management decision? →FAC accepted this audit on November 5, 2024 — management decision was due May 5, 2025.
FAC accepted this audit on December 30, 2022 — management decision was due June 30, 2023.
During testing, inquiry, and observation, we noted the Authority changed fee accountants during the year. During the conversion the authority added material fixed assets to the financial statements for assets that had been removed from service and disposed of in the prior year. The authority also inappropriately deleted a material fixed asset that was still in service. Additionally unsubstantiated prior period adjustments were made to fixed assets. The authority did not properly capitalize material purchases of capital equipment during the year. Cause and Effect: The Authority improperly recorded material fixed assets which resulted in the material overstatement of fixed assets and overstatement of maintenance expenses during the year. Recommendation: The Authority needs to work with the fee accountant to ensure the proper recording of fixed assets and expenses. View of Responsible Officials and Planned Corrective Action: We will work with our fee accountant to ensure our that fixed assets and expenses are appropriately recorded. Responsible Official: Cristi Lajeunesse, Executive Director
Show full finding ▾Hide full finding ▴SECTION II ? FINDINGS RELATED TO FINANCIAL STATEMENTS Finding 2022-001 ? Internal Control over Financial Reporting Material Weakness Criteria: The Authority must properly record and report all fixed assets and net fixed assets. Condition: During testing, inquiry, and observation, we noted the Authority changed fee accountants during the year. During the conversion the authority added material fixed assets to the financial statements for assets that had been removed from service and disposed of in the prior year. The authority also inappropriately deleted a material fixed asset that was still in service. Additionally unsubstantiated prior period adjustments were made to fixed assets. The authority did not properly capitalize material purchases of capital equipment during the year. Cause and Effect: The Authority improperly recorded material fixed assets which resulted in the material overstatement of fixed assets and overstatement of maintenance expenses during the year. Recommendation: The Authority needs to work with the fee accountant to ensure the proper recording of fixed assets and expenses. View of Responsible Officials and Planned Corrective Action: We will work with our fee accountant to ensure our that fixed assets and expenses are appropriately recorded. Responsible Official: Cristi Lajeunesse, Executive Director
CORRECTIVE ACTION PLAN 2 CFR ? 200.511(c) December 30, 2022 U.S. Department of Housing and Urban Development The Housing Authority of the City of Borger, Texas respectfully submits the following corrective action plan for the year ending March 31, 2022. David A. Boring, CPA 6911 68th Street Lubbock, TX 79424 Audit Period: April 1, 2021 ? March 31, 2022 The findings from the March 31, 2022 schedule of findings and questioned cost are referenced below. The findings are numbered consistently with the numbers assigned in the schedule. Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 We are working with our fee accountant to ensure our that fixed assets and expenses are appropriately recorded. 12/30/2022 Cristi LaJeunesse, Executive Director If the Department of Housing and Urban Development has questions regarding this plan, please call Cristi LaJeunesse, Executive Director at (830) 583-2321. Sincerely yours, Cristi LaJeunesse, Executive Director
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
