Texas · Local government · under $2M in federal spending
San Juan Housing Authority
San Juan, TX
The FY2023 single audit reports 3 findings: 2 material weaknesses.
No FY2024 single audit on file as of October 30, 2026. For the fiscal year ending December 31, 2024, it was due September 30, 2025, 395 days earlier. It is expected because the FY2023 audit reported $797,859 in federal spending; an organization whose federal spending fell below the threshold would not need one.
Score: 16 of 100 (FY2023 audit)
The sum of eight parts, each read from the audit. How the score works.
| Part | Rule | Points | Max |
|---|
| Material weaknesses | 8 points each | 16 | 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 | | 16 | 100 |
Federal funding, FY2023
$797,859 in federal awards spent, across 1 program. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Housing and Urban Development | $797,859 |
FY2023 audit
- FAC record
- 2023-12-GSAFAC-0000379120
- Fiscal year end
- December 31, 2023
- Accepted by FAC
- September 2, 2025; submitted 337 days after its due date (September 30, 2024)
- Federal spending
- $797,859 · 1 program
- Major programs
- 1
- Score
- 16 of 100
Finding 2023-001
material weakness
- Program
- HOUSING VOUCHER CLUSTER (14.871)
- Compliance requirement
- Reporting
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
Material weakness in internal control - Financial statements. Criteria or Specific Requirement: PHA's financial statements contained material misstatements and did not agree with the PHA's REAC submission. Condition: The PHA's financial statements were materially misstated requiring adjustments. Cause: The PHA has limited funds and did not employ an outside fee accountant. Effect: The PHA's financial statements were inaccurate. Questioned Costs: None. Repeat Finding: Not a repeat finding. Recommendation: The PHA should employ an outside fee accountant or an employee with accounting experience. Response: The PHA will hire an outside fee accountant or an employee with accounting experience.
Finding 2023-002
material weakness
- Program
- HOUSING VOUCHER CLUSTER (14.871)
- Compliance requirement
- Allowable costs/cost principles
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
Material weakness in internal control - ACH payments. Criteria or Specific Requirement: Board approval of ACH expenses should be obtained for adequate internal control over disbursements. Condition: The PHA's Board is not approving ACH payments. Cause: Unknown. Effect: ACH payments are not being approved by the PHA's Board. Questioned Costs: None. Repeat Finding: Not a repeat finding. Recommendation: The PHA should number the ACH payments on its bank statements and attach supporting documentation with the corresponding number. The numbered supporting documentation should be attached to a copy of the bank statement and approved by a Board member authorized to cosign checks. Response: The PHA will implement this internal control procedure.
Finding 2023-003
other matters
- Program
- HOUSING VOUCHER CLUSTER (14.871)
- Compliance requirement
- Eligibility
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
Tenant file documentation - Housing Choice Voucher Program - ALN No. 14.871. Criteria or Specific Requirement: The PHA's tenant files should contain the required documentation to support the tenants housing assistance payment. Condition: Thirteen tenant files were tested non-statistically and the following exceptions were found: 1. Two files were found where the housing assistance payment was overpaid. The PHA over paid the landlord by a total of $53 on these two tenants. 2. Five files were found where the tenant income verification was either missing or incomplete. 3. Eleven files were found where rent reasonableness documentation was not in the file. 4. One file was found without a citizenship declaration form. 5. Six files were found with either a missing or incorrect utility allowance calculations. Cause: The PHA is not reviewing its tenant files to make sure all required documentation is present. Effect: The PHA's tenant files are not being properly documented. Questioned Costs: None. Repeat Finding: Not a repeat finding. Recommendation: The PHA should use a file checklist and review the tenant files to make sure all required documentation is present. Response: The PHA will use a file checklist and review tenant file documentation for completeness.