FAC Explorer

Audit 405932

FY End
2025-09-30
Total Expended
$120.37M
Findings
1
Programs
6
Organization: Housing Authority of the City of New Haven D/b/a Elm City Communities (CT)
Year: 2025 Accepted: 2026-06-30
Auditor: CBIZ CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1221654 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.881 MOVING TO WORK DEMONSTRATION PROGRAM $116.72M Yes 1
14.888 LEAD-BASED PAINT CAPITAL FUND PROGRAM $2.56M Yes 0
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $467,386 Yes 0
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $317,348 Yes 0
14.892 CHOICE NEIGHBORHOODS PLANNING GRANTS $180,255 Yes 0
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $121,528 Yes 0

Contacts

Name Title Type
C8AKPTBNY985 John Rafferty Auditee
2034988800 Michael Guyder Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Housing Authority of the City of New Haven, under programs of the federal government for the year ended September 30, 2025. The information in the schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Housing Authority of the City of New Haven, it is not intended to and does not present the financial position, changes in net position or cash flows of Housing Authority of the City of New Haven.
Expenditures reported on the schedule are reported on the accrual basis of accounting. For cost-reimbursement awards, 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. For performance-based awards, expenditures reported represent amounts earned.
The Housing Authority of the City of New Haven has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-002
2025-002 – REPORTING Other Matter/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.881 – Moving-to-Work Demonstration Program CRITERIA Financial Reports (OMB No. 2535-0107) - Financial Assessment Sub- system, FASS-PH. The Uniform Financial Reporting Standards (24 CFR section 5.801) require PHAs to submit timely GAAP-based unaudited and audited financial information electronically to HUD. CONDITION The unaudited submission was required to be submitted to HUD by December 15, 2025, however, the submission was not completed until April 27, 2026. CAUSE The Authority’s internal control processes were not sufficient to ensure timely completion of the submission. EFFECT As a result of not submitting the unaudited FDS timely, HUD was limited in its ability to conduct monitoring and oversight of federal programs. QUESTIONED COSTS None identified. CONTEXT The Authority submits the unaudited FDS annually. Our testing of the reporting requirement was limited to the single occurrence of the annual filing. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority ensure all requested audit documentation is organized and provided to auditors timely to ensure a more efficient audit process and prevent future reporting delays. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.