Arizona · Local government · $2M-$10M in federal spending
HOUSING AUTHORITY OF THE CITY OF NOGALES
Nogales, AZ
The FY2025 single audit reports no findings. Audits on file for FY2023–FY2025: FY2023, FY2024, FY2025.
Score: 0 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 | 0 | 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 | | 0 | 100 |
Federal funding, FY2025
$3,291,300 in federal awards spent, across 3 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Housing and Urban Development | $3,291,300 |
FY2025 audit
- FAC record
- 2025-03-GSAFAC-0000389846
- Fiscal year end
- March 31, 2025
- Accepted by FAC
- December 29, 2025
- Federal spending
- $3,291,300 · 3 programs
- Major programs
- 2
- Score
- 0 of 100
No findings reported.
FY2024 audit
- FAC record
- 2024-03-GSAFAC-0000346654
- Fiscal year end
- March 31, 2024
- Accepted by FAC
- December 31, 2024
- Federal spending
- $2,473,029 · 3 programs
- Major programs
- 1
- Score
- 0 of 100
No findings reported.
FY2023 audit
- FAC record
- 2023-03-GSAFAC-0000013241
- Fiscal year end
- March 31, 2023
- Accepted by FAC
- December 28, 2023
- Federal spending
- $2,091,510 · 3 programs
- Major programs
- 1
- Score
- 8 of 100
Finding 2023-101
significant deficiencyother matters
- Program
- HOUSING VOUCHER CLUSTER (14.871)
- Compliance requirement
- Activities allowed or unallowed; Allowable costs/cost principles; Eligibility; Reporting; Special tests and provisions
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
FAL number and name: 14.871 Section 8 Housing Assistance Payments and 14.EHV Emergency Housing Vouchers
Award numbers and years: N/A and 2023
Federal agency: U.S. Department of Housing and Urban Development
Compliance requirements: Eligibility
Questioned Costs: N/A
Criteria:
In accordance with 24 CFR 5.601, Public Housing Agencies (PHAs) should maintain effective internal control policies and procedures to determine income eligibility requirements and calculate tenants' rent payments.
Condition:
The Authority did not have someone other than the preparer review and approve the eligibility determinations.
Cause:
The Authority lacked proper internal control over the tenants' eligibility determination process.
Effect:
There is an increased risk that eligibility determinations could contain errors that the Authority may not detect or correct in a timely manner.
Recommendation:
The Authority should establish policies and procedures to ensure that tenants' eligibility determinations will be reviewed and approved by an employee that is independent of the initial eligibility determination.