Audit 379440

FY End
2025-03-31
Total Expended
$12.38M
Findings
1
Programs
7
Year: 2025 Accepted: 2026-01-06

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
1167913 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.850 PUBLIC AND INDIAN HOUSING $2.38M Yes 0
14.872 PUBLIC HOUSING CAPITAL FUND $978,853 Yes 1
14.879 MAINSTREAM VOUCHERS $472,016 Yes 0
14.877 PUBLIC HOUSING FAMILY SELF-SUFFICIENCY UNDER RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES $158,381 Yes 0
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $138,402 Yes 0
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $42,000 Yes 0
14.895 JOBS-PLUS PILOT INITIATIVE $26,235 Yes 0

Contacts

Name Title Type
F1Q9UZF7XLJ6 Tc Nichols Auditee
4342271169 Jake Dooley Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal grant activity of the Charlottesville Redevelopment and Housing Auth ority under programs of the federal government for the year ended March 31 , 2025, The information is presented in accordance with the requirements ofTitle 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of operations of the Authority, it is not intended to and does not present the net position, changes in net position or cash flows of the Authority. Some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of the financial statements.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, 0 MB Circular A-87, and the State of Virginia, Office of Policy and Management, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
The(*) to the right of an Assistance Listing Number identifies the grant as a major federal program as defined by Title 2 Part 200 (Uniform Guidance).
On the Housing Choice Voucher programs, the Authority receives annual funds based on an annual estimate of need. Any Housing Assistance funds received in excess of current year payments is restricted for payment of future Housing Assistance payments.

Finding Details

Finding Reference: 2025-001 Federal Agency: US. Department of Housing and Urban Development Federal Program(s): Public Housing Capital Fund AL Number(s): 14.872 Category of Finding: Reporting - Other Criteria: Upon expenditures by the PHA of all funds, or termination by HUD of the activities funded in a modernization or development program, a PHA shall submit the closeout forms, including the Actual Modernization Cost Certificate (AMCC), to their local HUD field office for review and approval. PHAs must submit the AMCC within ninety days after the expenditure deadline. Condition/Context: The Authority did not submit AMCCs by the reporting deadline, within ninety days of the final expenditure date, for Capital Fund Program (CFP) grant numbers VA36P016501-20, VA36P016501-21 and VA36P016501-22. Cause: The Authority's process for closing CFP grants did not include an effective mechanism to track and monitor AMCC submittal deadlines. Effect: The delay in submitting closeout forms to HUD could impair the Authority's ability to properly record CFP activity and participate in future HUD programs, thereby impairing the Authority's ability to fund capital improvements. Questioned Costs: There are no questioned costs related to this finding. Recommendation: We recommend that the Authority update its checklist for closing CFP grants to include a method of tracking the deadline for AMCC submittal at the beginning of the grant and monitoring that deadline throughout the grant period. Management's Response to Finding: See separately prepared Corrective Action.