EIN: 756003193
UEI: F7P3E5CJMEQ7
Audited by: Audit Solutions LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 7, 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 November 7, 2026 (66 days from today).
What is a management decision? →FAC accepted this audit on April 21, 2025 — management decision was due October 21, 2025.
FAC accepted this audit on May 1, 2024 — management decision was due November 1, 2024.
FAC accepted this audit on April 16, 2023 — management decision was due October 16, 2023.
At year end, the PHA had the following inter-program receivable/payable between HUD and USDA programs: HUD Program USDA Program Due From/Due To Public & Indian Hsg. Rural Rental Hsg. Loans Due from Rural Rental Hsg. Loans $ 27,658 $ --- Due to Public & Indian Hsg. $ --- $ (27,658) Questioned Costs: None noted. Effect: Program funds were advanced to non-HUD program. Cause: The Low Rent program is used as a general revolving fund. In other words, the Low Rent program pays for all expenses and other programs reimburses Low Rent on a pro-rated basis. However, the Rural Rental Housing Loan program have not paid its share of expenses to Low Rent program over several years creating a significant balance of amount owed to Low Rent. Recommendation: I recommend that the Authority implement a plan where the Rural Rental Housing program can re-pay Low Rent program in a timely manner. Management?s Response: At a Board Meeting held August 19th, 2021 a resolution was presented and approved creating a repayment agreement between the Rural Rental Program and the Low Rent Program whereas the Rural Rental Program would repay the Low Rent Program $2,787.64 a month with the first payment being made August 31, 2021.
Show full finding ▾Hide full finding ▴Criteria: HUD has certain regulations and procedures which should be followed by the PHA. Specifically, HUD programs should not advance loans to other HUD or non-HUD programs. Condition: At year end, the PHA had the following inter-program receivable/payable between HUD and USDA programs: HUD Program USDA Program Due From/Due To Public & Indian Hsg. Rural Rental Hsg. Loans Due from Rural Rental Hsg. Loans $ 27,658 $ --- Due to Public & Indian Hsg. $ --- $ (27,658) Questioned Costs: None noted. Effect: Program funds were advanced to non-HUD program. Cause: The Low Rent program is used as a general revolving fund. In other words, the Low Rent program pays for all expenses and other programs reimburses Low Rent on a pro-rated basis. However, the Rural Rental Housing Loan program have not paid its share of expenses to Low Rent program over several years creating a significant balance of amount owed to Low Rent. Recommendation: I recommend that the Authority implement a plan where the Rural Rental Housing program can re-pay Low Rent program in a timely manner. Management?s Response: At a Board Meeting held August 19th, 2021 a resolution was presented and approved creating a repayment agreement between the Rural Rental Program and the Low Rent Program whereas the Rural Rental Program would repay the Low Rent Program $2,787.64 a month with the first payment being made August 31, 2021.
Corrective action planned: The Rural Rental Program which has since August 31, 2021, will continue paying the Low Rent Program $2,787.64 until Low Rent is paid back. Low Rent should be fully paid back with the July 31,2023 payment. Contact person: Rick Dinwiddie, Executive Director. Anticipated completion date: September 30, 2023.
2021-001
FAC accepted this audit on May 6, 2021 — management decision was due November 6, 2021.
At year end, the PHA had the following inter-program receivable/payable between HUD and USDA programs: HUD Program USDA Program Due From/Due To Public & Indian Hsg. Rural Rental Hsg. Loans Due from Rural Rental Hsg. Loans $173,478 $--- Due to Public & Indian Hsg. --- (173,478) Questioned Costs: None noted. Effect: Program funds were advanced to non-HUD program. Cause: The Low Rent program is used as a general revolving fund. In other words, the Low Rent program pays for all expenses and other programs reimburses Low Rent on a pro-rated basis. However, the Rural Rental Housing Loan program have not paid its share of expenses to Low Rent program over several years creating a significant balance of amount owed to Low Rent. Recommendation: I recommend that the Authority implement a plan where the Rural Rental Housing program can re-pay Low Rent program in a timely manner. Management?s Response: The Housing Authority will continue to repay the Low Rent Program with all excess revenues over expenses from the USDA Rural Rental Programs.
Show full finding ▾Hide full finding ▴Criteria: HUD has certain regulations and procedures which should be followed by the PHA. Specifically, HUD programs should not advance loans to other HUD or non-HUD programs. Condition: At year end, the PHA had the following inter-program receivable/payable between HUD and USDA programs: HUD Program USDA Program Due From/Due To Public & Indian Hsg. Rural Rental Hsg. Loans Due from Rural Rental Hsg. Loans $173,478 $--- Due to Public & Indian Hsg. --- (173,478) Questioned Costs: None noted. Effect: Program funds were advanced to non-HUD program. Cause: The Low Rent program is used as a general revolving fund. In other words, the Low Rent program pays for all expenses and other programs reimburses Low Rent on a pro-rated basis. However, the Rural Rental Housing Loan program have not paid its share of expenses to Low Rent program over several years creating a significant balance of amount owed to Low Rent. Recommendation: I recommend that the Authority implement a plan where the Rural Rental Housing program can re-pay Low Rent program in a timely manner. Management?s Response: The Housing Authority will continue to repay the Low Rent Program with all excess revenues over expenses from the USDA Rural Rental Programs.
Corrective action planned: The Housing Authority will continue to repay the Low Rent Program with all excess revenues over expenses from the USDA Rural Rental Programs. Contact person: Rick Dinwiddie, Executive Director. Anticipated completion date: September 30, 2023.
2019-002
FAC accepted this audit on March 16, 2020 — management decision was due September 16, 2020.
At year end, the PHA had the following inter-program receivable/payable between HUD and USDA programs: HUD Program USDA Program Due From/Due To Public & Indian Hsg. Rural Rental Hsg. Loans Due from Rural Rental Hsg. Loans $ 206,830 $ --- Due to Public & Indian Hsg. --- (206,830) Questioned Costs: None noted. Effect: Program funds were advanced to non-HUD program. Cause: The Low Rent program is used as a general revolving fund. In other words, the Low Rent program pays for all expenses and other programs reimburses Low Rent on a pro-rated basis. However, the Rural Rental Housing Loan program have not paid its share of expenses to Low Rent program over several years creating a significant balance of amount owed to Low Rent. Recommendation: I recommend that the Authority implement a plan where the Rural Rental Housing program can re-pay Low Rent program in a timely manner. Management?s Response: The Housing Authority will continue to repay the Low Rent Program with all excess revenues over expenses from the Rural Rental program.
Show full finding ▾Hide full finding ▴Interfund Receivable / Payable Criteria: HUD has certain regulations and procedures which should be followed by the PHA. Specifically, HUD programs should not advance loans to other HUD or non-HUD programs. Condition: At year end, the PHA had the following inter-program receivable/payable between HUD and USDA programs: HUD Program USDA Program Due From/Due To Public & Indian Hsg. Rural Rental Hsg. Loans Due from Rural Rental Hsg. Loans $ 206,830 $ --- Due to Public & Indian Hsg. --- (206,830) Questioned Costs: None noted. Effect: Program funds were advanced to non-HUD program. Cause: The Low Rent program is used as a general revolving fund. In other words, the Low Rent program pays for all expenses and other programs reimburses Low Rent on a pro-rated basis. However, the Rural Rental Housing Loan program have not paid its share of expenses to Low Rent program over several years creating a significant balance of amount owed to Low Rent. Recommendation: I recommend that the Authority implement a plan where the Rural Rental Housing program can re-pay Low Rent program in a timely manner. Management?s Response: The Housing Authority will continue to repay the Low Rent Program with all excess revenues over expenses from the Rural Rental program.
Interfund Receivable / Payable. Corrective action planned: The Housing Authority has no longer allowed inter program spending. The Housing Authority will continue to repay the Low Rent Program with all excess revenues over expenses from the Rural Rental Program. Contact person: Rick Dinwiddie, Executive Director. Anticipated completion date: September 30, 2025.
2018-002
FAC accepted this audit on January 10, 2019 — management decision was due July 10, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
FAC accepted this audit on April 2, 2017 — management decision was due October 2, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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