FAC Explorer

Audit 400666

FY End
2025-12-31
Total Expended
$1.28M
Findings
2
Programs
2
Organization: Vrc-Mlcc Housing Corporation (PA)
Year: 2025 Accepted: 2026-05-05
Auditor: AFFORDABLE HOUSING ACCOUNTANTS LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1213758 2025-001 Material Weakness Yes E
1213759 2025-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.181 SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES $1.12M Yes 2
14.195 SECTION 8 HOUSING ASSISTANCE PAYMENTS PROGRAM $160,207 Yes 0

Contacts

Name Title Type
QQXMT7361185 Jared Sofranko Auditee
4128293910 Heather Cuhran Auditor
No contacts on file

Notes to SEFA

Note A Basis of Presentation. The accompanying Schedule of Expenditures of Federal Awards (the 'Schedule') includes the federal awards activity of VRC-MLCC Housing Corporation (the 'Project') under programs of the federal government for the year ended December 31, 2025. The information in 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 (the 'Uniform Guidance'). Because the Schedule presents only a selected portion of the operations of the Project, it is not intended to and does not present the balance sheet, changes in net assets or cash flows of the Project.

Finding Details

Finding 2025-001
Questioned Costs: N/A Information on Universe and Population Size: 14 Sample Size Information: 3 Noncompliance Information: Project management is required to maintain tenant files in accordance with legislation, regulations, and the terms and conditions of the major federal award program. Condition: Project management did not maintain tenant files in accordance with legislation, regulations, and the terms and conditions of the major federal award program. Criteria: Project management is to maintain files in such a way as to enable confirmation of compliance with legislation, regulations, and the terms and conditions of the major federal award program. Cause: Project management did not maintain files in such a way as to enable confirmation of compliance with legislation, regulations, and the terms and conditions of the major federal award program and the independent public auditor was not able to ascertain if management was complying with legislation, regulations, and the terms and conditions of the major federal award program. Effect or Potential Effect: Tenants receiving benefits under the major federal award program may not be eligible for those benefits. Type of Compliance Requirement: E. Eligibility Recommendation: Project management should maintain tenant files in accordance with legislation, regulations, and the terms and conditions of the major federal award program. Reporting Views of Responsible Officials: Those charged with governance agreed with the finding and will work to maintain tenant files in accordance with legislation, regulations, and the terms and conditions of the major federal award program.
Finding 2025-002
Questioned Costs: $163 Information on Universe and Population Size: N/A Sample Size Information: N/A Noncompliance Information: Project did not make the total required deposits to reserve for replacements (RFR) accounting during the year ended December 31,2025 Condition: The RFR account is deficient $163 in deposits for the year ending December 31, 2025. Criteria: The Project did not make the full deposit required for the months of January and February so the annual deposits were deficient. Effect or Potential Effect: The Project did not make the full amount of the required deposits to RFR account during the year ended December 31, 2025 and the RFR account is deficient $163 in deposits as of December 31, 2025. Recommendation: The Project should make the required deposits as soon as feasible. Reporting Views of Responsible Officials: Those charged with governance agree with the finding and will make the remaining 2025 deposit due as soon as feasible