FAC Explorer

Audit 413758

FY End
2025-12-31
Total Expended
$35.14M
Findings
4
Programs
4
Organization: Housing Authority of the City of Asheville (NC)
Year: 2025 Accepted: 2026-09-30
Auditor: APRIO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1238812 2025-001 Material Weakness Yes E
1238813 2025-001 Material Weakness Yes E
1238814 2025-001 Material Weakness Yes E
1238815 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
14.881 MOVING TO WORK DEMONSTRATION PROGRAM $30.08M Yes 1
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $550,578 Yes 1
14.879 MAINSTREAM VOUCHERS $374,903 Yes 1
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $281,524 Yes 0

Contacts

Name Title Type
H2VXP6DP5VM5 Tara Boestan-Smith Auditee
8282581222 Brandon Wilkerson 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 Authority under programs of the federal government as of and for the year ended December 31, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (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. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of the financial statements.

Finding Details

Finding 2025-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers & Housing Voucher Cluster Federal Assistance Listing Numbers: 14.881, 14.871, 14.879, 14.EHV Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers Program: There are approximately 2,556 units. Of a sample size of eighty (80) tenant files, the Authority was unable to provide six (6) of the requested documents. Known Questioned Costs: Unknown Cause: There is a material weakness in internal controls over the compliance in the Moving to Work Demonstration - Section 8 Housing Choice Vouchers Program and Housing Voucher Cluster for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Moving to Work Demonstration - Section 8 Housing Choice Vouchers Program and Housing Voucher Cluster are in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Auditors' Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement related to eligibility requirements. View of Responsible Officials and Corrective Actions: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Moving to Work Demonstration - Section 8 Housing Choice Vouchers Program and Housing Voucher Cluster.