Texas · Local government · under $2M in federal spending
Gilmer Housing Authority
Gilmer, TX
The FY2025 single audit reports 1 finding: 1 with questioned costs. Audits on file for FY2023–FY2025: FY2023, FY2024, FY2025.
Score: 15 of 100 (FY2025 audit)
The sum of eight parts, each read from the audit. How the score works.
| Part | Rule | Points | Max |
|---|
| Material weaknesses | 8 points each | 0 | 24 |
| Significant deficiencies | 3 points each | 0 | 9 |
| Repeat findings | 5 points each | 0 | 15 |
| Longest repeat chain | 2 years 3, 3 years 6, 4 years 9, 5+ years 12 | 0 | 12 |
| Modified major-program opinions | qualified 8 each; any adverse or disclaimer 15 | 0 | 15 |
| Questioned costs | known amount of $25,000 or more, by share and dollars | 15 | 15 |
| Going concern | auditor included a going-concern paragraph | 0 | 5 |
| Prior-year lateness | prior-year audit late or not filed, scored only with a finding | 0 | 5 |
| Score | | 15 | 100 |
Federal funding, FY2025
$1,157,597 in federal awards spent, across 4 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Housing and Urban Development | $733,085 |
| Department of Agriculture | $375,085 |
| African Development Foundation | $49,427 |
FY2025 audit
- FAC record
- 2025-06-GSAFAC-0000410864
- Fiscal year end
- June 30, 2025
- Accepted by FAC
- March 27, 2026
- Federal spending
- $1,157,597 · 4 programs
- Major programs
- 1
- Questioned costs
- $135,811 known
- Score
- 15 of 100
Finding 2025-001
questioned costsother matters
- Program
- PUBLIC HOUSING OPERATING FUND (14.850)
- Compliance requirement
- Allowable costs/cost principles
- Questioned costs
- $135,811 (known)
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
Allowable Costs - Interfund receivable not being reimbursed timely. - Public and Indian Housing - ALN #14.850. Criteria or Specific Requirement: Interfund accounts should be reimbursed each month. Condition: At the end of the year, PHA's low rent program had an interfund receivable balance from the Section 8 new construction program in the amount of $135,811 which was not being reimbursed on a timely basis. Cause: Interfund account receivable was not being reconciled on a monthly basis. Effect: The low rent program has an interfund receivable of $135,811 at year-end. Questioned Costs: Balance in the interfund receivable account at year-end of $135,811. Repeat Finding: Not a repeat finding. Recommendation: The PHA's Section 8 new construction program should reimburse the low rent program for the interfund receivable balance on a monthly basis. Response: The PHA will review the activity in the interfund accounts with its fee accountant and reimburse the low rent program on a monthly basis.
FY2024 audit
- FAC record
- 2024-06-GSAFAC-0000361915
- Fiscal year end
- June 30, 2024
- Accepted by FAC
- March 28, 2025
- Federal spending
- $1,438,013 · 4 programs
- Major programs
- 1
- Score
- 0 of 100
No findings reported.
FY2023 audit
- FAC record
- 2023-06-GSAFAC-0000032628
- Fiscal year end
- June 30, 2023
- Accepted by FAC
- March 27, 2024
- Federal spending
- $1,852,935 · 4 programs
- Major programs
- 1
- Score
- 0 of 100
No findings reported.