FAC Explorer

Audit 403052

FY End
2025-06-30
Total Expended
$1.53M
Findings
2
Programs
4
Organization: Wytheville Redevelopment and Housing Authority (VA)
Year: 2025 Accepted: 2026-06-04
Auditor: TUCKER BRANDENBURG & COMPANY PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1216558 2025-001 Material Weakness Yes E
1216559 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $701,276 Yes 1
14.850 PUBLIC HOUSING OPERATING FUND $655,736 Yes 0
14.879 MAINSTREAM VOUCHERS $129,799 Yes 1
14.872 PUBLIC HOUSING CAPITAL FUND $40,707 Yes 0

Contacts

Name Title Type
UTD9BLKUBS86 Nick Martin Auditee
2762286515 Bob Brandenburg Auditor
No contacts on file

Notes to SEFA

Major program (Cluster)
The accompany ing schedule of ex penditures of federal awards includes the federal award activ ity of the Wy thev ille Redevelopment and Housing 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 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 Housing Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of the housing authority
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, wherein certain ty pes of expenditures are not allowable or are limited as to reimbursement.
Amounts reported in the accompanying schedule agree with the amounts reported in the related federal financial reports ex cept for changes made to reflect amounts in accordance with generally accepted accounting principles.
The Authority did not elect to use the 10% de minimis cost rate.

Finding Details

Finding 2025-001
2025-001 Participant Signatures Federal Agency: Department of Housing and Urban Development (HUD) Programs effected: ALN 14.871 Housing Choice Vouchers and ALN 14.879 Mainstream Vouchers Criteria: Per HUD regulations all adult members of participant households must sign the contracts, releases, and recertifications. The landlords must also sign the contracts. Condition: The Authority lacked proper controls to ensure that the necessary signatures were being obtained during the initial onboarding process nor during the annual or interim re-examinations. Context: Approximately 44% of files selected for testing lacked the proper signatures for the time period covered by the audit. Cause of Condition: The Authority has experienced turnover at the executive and program levels. The new staff and management lacked the proper training to operate the controls. Effect of Condition: Many of the participant files were out of compliance. The files lacked proper documentation that the participants had been informed of their benefits or authorized the release of information. Recommendation: Management should review the control procedures relating to admissions, recertification, and documentation and update them as necessary. Participants and landlords failing to fulfill their roles in the admissions and recertification process should have their participation suspended until they are in compliance. Additionally, all staff performing admissions and recertifications should be retrained on the procedures. Management’s Response: Management will review the admissions, recertification, and documentation procedures to ensure that they comply with HUD regulations. All personnel involved in admissions and recertification will be retrained on the updated procedures.