Audit 377062

FY End

2025-09-30

Total Expended

$4.01M

Findings

1

Programs

1

Organization: Village of Fairport Urban Renewal Agency (NY)

Year: 2025 Accepted: 2025-12-22

Auditor: EFPR GROUP CPAS PLLC

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
1166150	2025-001	Material Weakness	Yes	A

ALN	Program	Spent	Major	Findings
14.871	SECTION 8 HOUSING CHOICE VOUCHERS	$4.01M	Yes	1

Contacts

Name	Title	Type
HLY7Y4C9JNH6	Jennifer Sturgis	Auditee
5854213241	Christopher Johnston	Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Agency under programs of the federal government for the year ended September 30, 2025. The information in this schedule was prepared on the accrual basis of accounting and is presented in accordance with the requirements of Title 2 U.S Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because this schedule presents only a selected portion of the operations of the program, it is not intended to and does not present the financial position or the respective changes in financial position of the Agency. Expenditures reported on the schedule are presented in conformity with accounting principles generally accepted in the United States and the amounts presented are derived from the Agency's general ledger.

No amounts were provided to subrecipients.

Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. The de minimis election allows the Agency to allocate 10% of indirect costs to grants with periods ending on or before September 30, 2024 and 15% of indirect costs to grant with periods after September 30, 2024. The Agency has elected not to use the applicable de minimis indirect cost rate as allowed under the Uniform Guidance. Matching costs (the Agency's share of certain program costs) are not included in the reported expenditures.

When the Agency receives funds from a government entity other than the federal government (passthrough), the funds are accumulated based upon the assistance listing number advised by the pass-through grantor. Identifying numbers, other than the assistance listing numbers, which may be assigned by pass-through grantors are not maintained in the Agency’s financial management system. The Agency has identified certain pass-through identifying numbers and included them in the schedule of expenditures of federal awards, as available.

Finding Details

Finding 2025-001

2025-001 - Section 8 Housing Choice Voucher - Assistance Listing No. 14.871; Grant Period - For the year ended September 30, 2025. Condition: During our review of tenant rent calculations under the Section 8 Housing Choice Voucher Program, we identified an instance where a tenant received an overpayment of housing assistance payments because the Agency did not process a change in the tenant’s rent amount. Criteria: The Agency is required to calculate housing assistance payments in accordance with HUD regulations and adjust accordingly when changes in rent occur. Cause: The Agency did not properly include the correct housing assistance payment on the HAP contract amendment notice when a change in rent occurred. Effect of Condition: The tenant received housing assistance exceeding the amount for which they were eligible. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: The Agency should review the procedures in place in regards to the HAP contract amendment notices and the steps for the reflection of changes in rent amounts. These procedures should be updated as necessary and all individuals involved should be trained accordingly. Views of Responsible Officials and Planned Corrective Actions: The Agency agrees with the above finding and has since made the appropriate rental adjustment to the tenant’s record. The overpayment to the landlord has been recouped. This error occurred in a tenant file at a blended-occupancy project with 30+ Section 8 participants and a tiered rent structure. The landlord’s rent increase request was complex, which contributed to the error. To prevent similar issues in the future, staff will conduct a detailed review of each tenant file at the time an increase request is submitted. Any outliers will be identified, and clear notes will be entered in the file to help avoid recurrence.