FAC Explorer

Audit 405326

FY End
2025-09-30
Total Expended
$7.40M
Findings
1
Programs
4
Organization: Chillicothe Metropolitan Housing Authority (OH)
Year: 2025 Accepted: 2026-06-29
Auditor: BHM CPA GROUP INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1220215 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $4.40M Yes 0
14.850 PUBLIC HOUSING OPERATING FUND $1.49M Yes 1
14.872 PUBLIC HOUSING CAPITAL FUND $1.42M Yes 0
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $95,895 Yes 0

Contacts

Name Title Type
RBFJVKA7V1G2 Nicole Wells Auditee
7407757881 Michael Joseph Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Chillicothe Metropolitan Housing Authority, Ross County, Ohio (the Authority) under programs of the Federal government for the year ended September 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 Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Authority.
Expenditures reported on the Schedule are reported on the GAAP basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Authority has elected not to use the 15 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
CFR section 960.253, 960.257, and 960.259, requires that the Authority reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third-party verification. Per review of tenant annual recertifications in the Public Housing Operating Fund Program we noted twenty-three of twenty-five reexaminations were not fully completed. The Authority should implement increased training on performing of annual re-certifications and a greater number of quality control reviews to identify errors before re-certifications go into effect.