BRAZOS VALLEY COUNCIL OF GOVERNMENTS

Finding 2025-001 Assistance Listing Numbers: 14.871, 14.879 – Housing Voucher Cluster U.S. Department of Housing and Urban Development Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Compliance Requirement: Reporting Criteria As a recipient of funding from U.S. Department of Housing and Urban Development (HUD) under the Housing Voucher Cluster, the Council is required to submit timely GAAP-based audited financial information electronically to HUD. Condition The Council submitted its fiscal year 2025 audited financial information on July 31, 2026, which is after its required due date, June 30, 2026. Cause The Council’s internal control over compliance with the reporting requirement for the Housing Voucher Cluster program is inadequate to ensure timely submission of the required financial information. Effect or Potential Effect As a result of the deficiency in internal control over compliance over reporting, the Council is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Council’s management evaluate and improve its controls over the reporting requirements of the Housing Voucher Cluster program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.

Finding 2024-003 Assistance Listing Numbers: 14.871, 14.879 – Housing Voucher Cluster U.S. Department of Housing and Urban Development Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Compliance Requirement: Reporting Criteria As a recipient of funding from U.S. Department of Housing and Urban Development (HUD) under the Housing Voucher Cluster, the Council is required to submit timely GAAP-based unaudited and audited financial information electronically to HUD. Condition The Council submitted its fiscal year 2023 audited financial information on July 18, 2024, which is after its required due date, June 30, 2024; and the Council had not submitted its unaudited financial information for fiscal year 2024, which was due on November 30, 2024, as of the end of our audit. Cause The Council’s internal control over compliance with the reporting requirement for the Housing Voucher Cluster program is inadequate to ensure timely submission of the required financial information. Effect or Potential Effect As a result of the deficiency in internal control over compliance over reporting, the Council is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Council’s management evaluate and improve its controls over the reporting requirements of the Housing Voucher Cluster program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.

Finding 2023-002 Assistance Listing Numbers: 14.871, 14.879 – Housing Voucher Cluster U.S. Department of Housing and Urban Development Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Compliance Requirement: Reporting Criteria As a recipient of funding from U.S. Department of Housing and Urban Development (HUD) under the Housing Voucher Cluster, the Council is required to submit timely GAAP-based unaudited and audited financial information electronically to HUD. Condition The Council submitted its fiscal year 2022 audited financial information on November 22, 2023, which is after its required due date, June 30, 2023; and the Council had not submitted its unaudited financial information for fiscal year 2023, which was due on November 30, 2023, as of the end of our audit. Cause The Council’s internal control over compliance with the reporting requirement for the Housing Voucher Cluster program is inadequate to ensure timely submission of the required financial information. Effect or Potential Effect As a result of the deficiency in internal control over compliance over reporting, the Council is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Council’s management evaluate and improve its controls over the reporting requirements of the Housing Voucher Cluster program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.