FAC Explorer

Audit 413940

FY End
2025-12-31
Total Expended
$35.74M
Findings
4
Programs
7
Organization: Housing Authority of the County of Chester (PA)
Year: 2025 Accepted: 2026-09-30
Auditor: RUBINO & COMPANY CHARTERED

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1239077 2025-001 Material Weakness Yes E
1239078 2025-002 Material Weakness Yes Eligibility
1239079 2025-002 Material Weakness Yes Eligibility
1239080 2025-002 Material Weakness Yes Eligibility

Programs

ALN Program Spent Major Findings
14.879 MAINSTREAM VOUCHERS $2.83M Yes 1
14.872 PUBLIC HOUSING CAPITAL FUND $1.64M Yes 0
14.850 PUBLIC HOUSING OPERATING FUND $1.42M Yes 1
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $1.27M Yes 1
14.249 SECTION 8 MODERATE REHABILITATION SINGLE ROOM OCCUPANCY $400,297 Yes 0
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $91,237 Yes 0
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $72,502 Yes 0

Contacts

Name Title Type
WJPLK3GXU993 Paul Diggs Auditee
6104369203 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 the Housing Authority of the County of Chester (the Authority) under programs of the federal government for the year ended December 31, 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.
The Authority did not pass through any federal awards to subrecipients during the year ended December 31, 2025.

Finding Details

Finding 2025-001
Missing Tenant Information (Material Weakness, Material Noncompliance) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Public Housing Operating Fund Federal Assistance Listing Number: 14.850 Compliance Requirement: Eligibility Criteria: Per 2 CFR, PHAs are required to obtain documentation declaring the tenant is eligible to receive federal housing benefits and perform annual recertifications of tenant income through HUD Form 50058. Condition: The Authority was unable to provide complete HUD Form 50058. Furthermore, the Authority did not calculate income correctly to determine tenant’s rent amount. Context: Out of the 10 tenant files reviewed, we found the following exceptions:  1 file did not have HUD Form 50058 completed  2 files did not have income calculated correctly Effect: The Authority was not in compliance with the eligible 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 a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the recertifications are performed and the necessary documentation is adequately retained in the Authority’s files. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2025-002
Missing Tenant Information (Material Weakness, Material Noncompliance) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Eligibility, Reporting Criteria: Per 2 CFR, PHAs are required to obtain documentation declaring the tenant is eligible to receive federal housing benefits, and perform annual recertifications of tenant income through HUD Form 50058. Condition: The Authority did not submit HUD Form 50058 on time. Furthermore, the Authority did not calculate income correctly to determine tenant’s rent amount. Context: Out of the 40 tenant files reviewed, we found the following exceptions:  5 HUD Form 50058s were not submitted on time  4 files did not have income calculated correctly Effect: The Authority was not in compliance with the eligibility, 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 a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the recertifications are performed and the necessary documentation is adequately retained in the Authority’s files. Views of Responsible Officials: The Authority agrees with the finding.