FAC Explorer

Audit 405483

FY End
2025-09-30
Total Expended
$10.46M
Findings
1
Programs
8
Organization: Rockville Housing Enterprises (MD)
Year: 2025 Accepted: 2026-06-29
Auditor: RUBINO & COMPANY CHARTERED

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1220716 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.881 MOVING TO WORK DEMONSTRATION PROGRAM $7.74M Yes 1
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $1.02M Yes 0
14.879 MAINSTREAM VOUCHERS $951,607 Yes 0
17.274 YOUTHBUILD $490,686 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $75,000 Yes 0
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $70,559 Yes 0
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $66,283 Yes 0
14.856 LOWER INCOME HOUSING ASSISTANCE PROGRAM SECTION 8 MODERATE REHABILITATION $52,610 Yes 0

Contacts

Name Title Type
EKKVX1A3EMG7 James Hedrick Auditee
3014246265 Allan Kitchen Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Rockville Housing Enterprises (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 2 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 financial position, changes in net position, or cash flows of the Authority.

Finding Details

Finding 2025-001
Finding 2025-001: Missing Deadlines for Recertifications and Inspections (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Moving to Work Demonstration Program Federal Assistance Listing Number: 14.881 Compliance Requirement: Eligibility, Reporting, Special Tests and Provisions Criteria: Per 2 CFR, PHAs are required to perform timely recertifications of tenant income through HUD Form 50058, and perform timely inspections of the units. Condition: The Authority was unable to perform recertifications and units inspections on time. Context: Out of the 40 tenant files reviewed, we found the following exceptions:  9 recertifications were not performed on time  2 inspections were not performed on time Effect: The Authority was not in compliance with the reporting and special tests and provisions requirements for the program. Cause: The Authority did not have the proper controls in place to ensure the files were complete and accurate. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the recertifications and inspections are performed on time and the necessary documentation is adequately retained in the Authority’s files. Views of Responsible Officials: The Authority agrees with the finding.