FAC Explorer

Audit 382620

FY End
2025-06-30
Total Expended
$3.76M
Findings
1
Programs
1
Organization: Adams County Housing Authority (PA)
Year: 2025 Accepted: 2026-01-20
Auditor: HAMILTON & MUSSER PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1169640 2025-003 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $3.76M Yes 1

Contacts

Name Title Type
HAATKL5MJTA8 Stephanie McIlwee Auditee
7173341518 Nicholas Shearer Auditor
No contacts on file

Notes to SEFA

Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Authority received two Rural Development Multifamily Housing direct loans. The loan balances outstanding at the beginning of the year are included in the federal expenditures presented in the Schedule. The Authority received no additional loans during the year. The balance of the loans outstanding at June 30, 2025 are: McIntosh Court $2,751 and Harold Court $1,305,359. Calculation of 40% Rule: Total federal expenditures per schedule was $5,441,762. Major Program is Housing Voucher Cluster, ALN #14.871 and 14.879 with a total expended of $ 3,785,752. Total (69.07% of total federal expenditures) $ 3,758,752.

Finding Details

Finding 2025-003
#2025‐003 – Significant Deficiency – Eligibility Compliance ‐ Housing Assistance Payments Section 8 Housing Choice Vouchers, CFDA #14.871 Criteria The Office of Management and Budget issuance of the Code of Federal Regulations (CFR) specifically states Public Housing Authorities must pay a monthly HAP on behalf of the family that corresponds with the amount on line 12u of the HUD‐50058. The HAP amount must be reflected on the HAP contract and HAP register. Condition During the course of the audit, it was noted that the amount of the HAP payment was miscalculated for two individuals utilizing the program. Cause The cause is due to not receiving all pay stubs and bank statements from the individual to correctly calculate their HAP payment. Effect The effect is that the HAP payment was overstated. Questioned Costs None Perspective Information The finding is related only to the HCV program funds. Identification as a repeat finding There is a similar finding in the prior year. Recommendation We recommend that the Authority implement additional review procedures over the HAP contract and documentation prior or soon after the file is finalized. View of responsible officials and planned corrective action We agree that this compliance requirement is listed in the compliance supplement. We will implement additional review procedures to capture any missing information or errors in the reporting. Additional training has been provided to the HCV Staff.