FAC Explorer

Audit 401607

FY End
2025-12-31
Total Expended
$1.57M
Findings
2
Programs
2
Organization: Perry County Non-Profit Housing Corporation (PA)
Year: 2025 Accepted: 2026-05-18
Auditor: SMITH ELLIOTT KEARNS & COMPANY LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1214876 2025-001 Material Weakness Yes LP
1214877 2025-001 Material Weakness Yes LP

Programs

ALN Program Spent Major Findings
10.427 RURAL RENTAL ASSISTANCE PAYMENTS $165,793 Yes 0
10.415 RURAL RENTAL HOUSING LOANS $109,125 Yes 1

Contacts

Name Title Type
PE5DLCUNRAQ3 James Lyons Auditee
7177893735 Gregory P. Hall Auditor
No contacts on file

Notes to SEFA

The schedule of expenditures of federal awards includes the federal grant activity of Perry County Non-Profit Housing Corporation and is presented on the accrual basis of accounting. 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 Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Under the U. S. Department of Agriculture (USDA) requirements, the amount of Federal Expenditures listed under the Community Housing Loan program represents the beginning of year loan balances for the USDA Loans. No funding was actually received or expended in the current year. The outstanding loan balances at December 31, 2025 amounted to $ 1,255,331.
The Organization has not elected to use the 15% de minimus indirect cost rate for its federal programs.

Finding Details

Finding 2025-001
Criteria: The organization is required to file Forms RD 3560-7 & 3560-10 with Rural Development for the prior year end. In addition, the Data Collection Form is required to be filed within 30 days of receiving the audit report or nine months after year end. Statement of Condition: The RD Forms for the prior year were not filed and the Data Collection Form was not submitted timely. Statement of Cause: The reports were not filed timely pending the completion of the audit and not having a process to ensure the RD Forms were filed after the audit was completed. Effect: The non-filing could have impacted the receipt of USDA funds. Questioned Costs: No known questioned costs. Repeat Finding: This was not a repeat finding. Recommendations: Management should have a process in place to ensure all year-end reports are filed timely. Views of Responsible Officials and Planned Corrective Actions: Management will implement a process whereby the year end filings will be tracked and the date filed documented