FAC Explorer

Audit 369758

FY End
2024-12-31
Total Expended
$15.49M
Findings
1
Programs
4
Organization: Petersburg Redevelopment and Housing Authority (VA)
Year: 2024 Accepted: 2025-09-30
Auditor: Dooley and Vicars CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1157539 2024-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
14.872 Public Housing Capital Fund $2.96M Yes 0
14.850 Public Housing Operating Fund $877,509 Yes 1
14.871 Section 8 Housing Choice Vouchers $189,215 Yes 0
14.239 Home Investment Partnerships Program $23,400 Yes 0

Contacts

Name Title Type
R6H7JMF4K2H5 Latysha Carpenter Auditee
8047332200 Jake Dooley Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Financial Assistance is prepared on the accrual basis of accounting. The information on this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Authority.
The (*) to the right of a ALN identifies the grant as a major federal program as defined by the Uniform Guidance.
On the Section 8 Vouchers/Certificate programs, the Authority receives annual funds based on an annual estimate of need. Unexpended grant funds are available to meet subsequent year HAP shortfalls.
The amounts shown as current year expenditures represent only the federal portion of the actual program costs. Actual program costs, including the housing Authority's portion, may be more than shown.
The Authority has not elected to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2024-001
Finding Reference: 2024-001 Federal Agency: US. Department of Housing and Urban Development Federal Program(s): Low Rent Public Housing ALN: 14.850 Category of Finding: Eligibility (E) Type of Finding: Noncompliance; Significant Deficiency CONDITION: Based upon inspection of the PHA’s tenant files and on discussions with management, the PHA failed to recertify tenants in accordance with the PHA’s Admissions and Continued Occupancy Policy and HUD regulations. CRITERIA: PHAs are required to re-examine and recertify tenants of Low Rent Public Housing at least annually. QUESTIONED COSTS: The amount of questioned costs could not be determined. CONTEXT: During audit fieldwork, 37 Low Rent Public Housing files from a statistically valid sample were examined for compliance with annual recertification requirements. Of the files examined, three recertifications were not completed during the 2024 fiscal year. EFFECT: The Authority is not in compliance with federal regulations regarding annual Low Rent Public Housing recertification and documentation. This could result in incorrect tenant rent charges and continued occupancy of tenants who are not eligible for the program. CAUSE: The overall cause was a lack of management oversight and quality control over this program. RECOMMENDATION: We recommend the PHA design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. MANAGEMENT’S RESPONSE See separately prepared Corrective Action Plan.