FAC Explorer

Audit 392351

FY End
2025-06-30
Total Expended
$3.61M
Findings
1
Programs
5
Organization: Mercer County Housing Authority (PA)
Year: 2025 Accepted: 2026-03-17
Auditor: MAHER DUESSEL CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1180705 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $2.21M Yes 1
14.182 LOWER INCOME HOUSING ASSISTANCE PROGRAM_SECTION 8 NEW CONSTRUCTION/SUBSTANTIAL REHABILITATION $528,719 Yes 0
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $523,512 Yes 0
14.850 PUBLIC HOUSING OPERATING FUND $224,751 Yes 0
14.872 PUBLIC HOUSING CAPITAL FUND $118,098 Yes 0

Contacts

Name Title Type
NH9HEJVBNMB1 Holly Nogay Auditee
7243424009 Robert A. Belicose Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the Mercer County Housing Authority (Authority) under programs of the federal government for the year ended June 30, 2025. The information in this Schedule 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 (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 net position, changes in net position, or cash flows of the Authority. Component Unit The Authority’s financial statements include operations of Mercer County Housing Associates LLC (MCHA LLC), a non-profit organization, which reported $11,037,579 on their schedule of expenditures of federal awards that are not included in the accompanying Schedule for the year ended June 30, 2025. The expenses of MCHA LLC are excluded because MCHA LLC completed a separate audit in accordance with the Uniform Guidance.

Finding Details

Finding 2025-001
Finding 2025-001 U.S. Department of Housing and Urban Development (HUD) Housing Voucher Cluster/Section 8 Housing Choice Voucher – ALN 14.871 Eligibility Condition: During our review of HUD-50058, Family Report (HUD-50058) forms prepared by Mercer County Housing Authority (Authority), we noted the Authority did not follow their internal controls in place with regards to the annual re-examination process. We noted two instances where the procedures for review of tenant rent calculations did not identify an error based on the income and deduction support. Criteria: The Authority’s internal controls require a review of tenant rent calculations based on the income and deduction support provided. Cause: The Authority’s internal controls did not ensure that tenant rent was properly calculated using the income and deduction support provided to be used for preparation on the HUD-50058. Effect: The amounts used by the Authority for the rent calculation for two tenants tested was not supported by the income and deduction support available for audit resulting in the tenant and HUD being under/overcharged. Questioned Costs: None that meet the single audit threshold. Repeat Finding: This is not a repeat of a prior year finding. Recommendations: We recommend that the Authority follow their internal controls in place to ensure that the review of tenant rent calculations identify any errors in the calculation based on the income and deduction support provided. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding, see separate corrective action plan.