EIN: 256002126
UEI: NH9HEJVBNMB1
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 17, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 17, 2026 (26 days from today).
What is a management decision? →During our review of HUD-50058, Family Report (HUD-50058) forms prepared by Mercer County Housing Authority (Authority), we noted the Authority did not follow their internal controls in place with regards to the annual re-examination process. We noted two instances where the procedures for review of tenant rent calculations did not identify an error based on the income and deduction support. Criteria: The Authority’s internal controls require a review of tenant rent calculations based on the income and deduction support provided. Cause: The Authority’s internal controls did not ensure that tenant rent was properly calculated using the income and deduction support provided to be used for preparation on the HUD-50058. Effect: The amounts used by the Authority for the rent calculation for two tenants tested was not supported by the income and deduction support available for audit resulting in the tenant and HUD being under/overcharged. Questioned Costs: None that meet the single audit threshold. Repeat Finding: This is not a repeat of a prior year finding. Recommendations: We recommend that the Authority follow their internal controls in place to ensure that the review of tenant rent calculations identify any errors in the calculation based on the income and deduction support provided. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding, see separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2025-001 U.S. Department of Housing and Urban Development (HUD) Housing Voucher Cluster/Section 8 Housing Choice Voucher – ALN 14.871 Eligibility Condition: During our review of HUD-50058, Family Report (HUD-50058) forms prepared by Mercer County Housing Authority (Authority), we noted the Authority did not follow their internal controls in place with regards to the annual re-examination process. We noted two instances where the procedures for review of tenant rent calculations did not identify an error based on the income and deduction support. Criteria: The Authority’s internal controls require a review of tenant rent calculations based on the income and deduction support provided. Cause: The Authority’s internal controls did not ensure that tenant rent was properly calculated using the income and deduction support provided to be used for preparation on the HUD-50058. Effect: The amounts used by the Authority for the rent calculation for two tenants tested was not supported by the income and deduction support available for audit resulting in the tenant and HUD being under/overcharged. Questioned Costs: None that meet the single audit threshold. Repeat Finding: This is not a repeat of a prior year finding. Recommendations: We recommend that the Authority follow their internal controls in place to ensure that the review of tenant rent calculations identify any errors in the calculation based on the income and deduction support provided. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding, see separate corrective action plan.
Finding 2025-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster/Section 8 Housing Choice Voucher- ALN 14.881 Eligibility Recommendation: We recommend that the Authority follow its internal controls in place to ensure that the review of tenant rent calculations identifies any errors in the calculation based on the income and deduction support provided. Action taken: Management agrees with the findings and as noted, has taken action to address the issue. Additional steps to prevent the issue from recurring are as follows: All new move-ins will be inspected for quality control from Administrative Assistant, as well as 20 percent of all recertifications.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
During our review of failed housing quality inspections completed by the Authority, we noted a lack of functioning internal controls with regards to the rent abatement process. Criteria: The Authority is required to follow up on all failed inspections within 30 days, or 24 hours for life threatening deficiencies. For any units who do not subsequently pass an inspection after the required time frame, the Authority is required to abate rent payments to the landlord in accordance with 24 CFR sections 982.158(d) and 982.404. Cause: The Authority’s internal controls and procedures in place did not ensure that the procedures were followed as required by HUD and the Uniform Guidance. A tenant was scheduled to port out and therefore no more rent was to be paid to the landlord. However, the tenant did not end up actually porting out, leading to a unique situation that was not addressed by the internal controls of the Authority. Effect: Rent was not abated for one unit whose deficiencies were not corrected in the required timeframe, which could result in unsafe housing for tenants. Failure to comply with grant requirements could jeopardize future funding. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement procedures to ensure that the appropriate procedures are followed when housing quality inspection deficiencies are not resolved in the required timeframe, as required by HUD. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding, see separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2023-001 U.S. Department of Housing and Urban Development (HUD) Housing Voucher Cluster/Section 8 Housing Choice Voucher – ALN 14.871 Special Tests and Provisions Condition: During our review of failed housing quality inspections completed by the Authority, we noted a lack of functioning internal controls with regards to the rent abatement process. Criteria: The Authority is required to follow up on all failed inspections within 30 days, or 24 hours for life threatening deficiencies. For any units who do not subsequently pass an inspection after the required time frame, the Authority is required to abate rent payments to the landlord in accordance with 24 CFR sections 982.158(d) and 982.404. Cause: The Authority’s internal controls and procedures in place did not ensure that the procedures were followed as required by HUD and the Uniform Guidance. A tenant was scheduled to port out and therefore no more rent was to be paid to the landlord. However, the tenant did not end up actually porting out, leading to a unique situation that was not addressed by the internal controls of the Authority. Effect: Rent was not abated for one unit whose deficiencies were not corrected in the required timeframe, which could result in unsafe housing for tenants. Failure to comply with grant requirements could jeopardize future funding. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement procedures to ensure that the appropriate procedures are followed when housing quality inspection deficiencies are not resolved in the required timeframe, as required by HUD. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding, see separate corrective action plan.
Finding 2023-001 Housing Voucher Cluster ALN # 14.871 Recommendation: We recommend that the Authority implement procedures to ensure that the appropriate procedures are followed when housing quality inspection deficiencies are not resolved in the required timeframe, as required by HUD. Action taken: Management agrees with the finding, and as noted, has taken action to address the issue. Additional steps to prevent the issue from reoccurring are as follows: Although this situation is not a customary practice, to ensure it does not happen again when a tenant is porting out after a failed inspection. MCHA, will give notice to the Landlord and the Tenant, that the current occupant holding the Section 8 Voucher must be out of the unit that fails before the thirty-day re-inspection date. If the applicants fail to move before the re-inspection date the unit will be inspected and if it fails, the payment will be abated. If the failed inspection is due to the tenant and the repairs have not been corrected, the payment will be abated, and the tenant will lose her voucher. This wording will be added to the Housing Choice Voucher Administrative Plan. If the Department of Housing and Urban Development has questions regarding this plan, please call Holly Nogay on (724) 342-4005.
FAC accepted this audit on February 2, 2022 — management decision was due August 2, 2022.
We examined 49 tenant files for compliance with inspection requirements. We noted that for nine of the files tested, the Mercer County Housing Authority (Authority) did not have controls in place to ensure annual inspections were performed within a one-year time frame as outlined with the Authority?s Section 8 Housing Assistance Payments plan. Criteria: The entity should have internal controls in place to ensure housing quality inspections are performed at the time of initial occupancy for each housing unit, and then at least annually thereafter to ensure units are in decent, safe, and sanitary condition. Cause: During the year, the Authority experienced staffing turnover, coupled with other logistical staffing challenges brought on by the COVID-19 pandemic. Effect: The Authority had nine housing units that did not receive housing quality inspections within the required annual timeframe from the previous inspection. Failure to perform timely housing quality inspections could result in unsafe living conditions for tenants of the Authority. Questioned Costs: N/A Recommendation: We recommend that the Authority implement additional internal control procedures to ensure all housing units receive required inspections in a timely manner. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-001 U.S. Department of Housing and Urban Development Section 8 Housing Assistance Payments Program ? ALN 14.195 Special Tests and Provisions Condition: We examined 49 tenant files for compliance with inspection requirements. We noted that for nine of the files tested, the Mercer County Housing Authority (Authority) did not have controls in place to ensure annual inspections were performed within a one-year time frame as outlined with the Authority?s Section 8 Housing Assistance Payments plan. Criteria: The entity should have internal controls in place to ensure housing quality inspections are performed at the time of initial occupancy for each housing unit, and then at least annually thereafter to ensure units are in decent, safe, and sanitary condition. Cause: During the year, the Authority experienced staffing turnover, coupled with other logistical staffing challenges brought on by the COVID-19 pandemic. Effect: The Authority had nine housing units that did not receive housing quality inspections within the required annual timeframe from the previous inspection. Failure to perform timely housing quality inspections could result in unsafe living conditions for tenants of the Authority. Questioned Costs: N/A Recommendation: We recommend that the Authority implement additional internal control procedures to ensure all housing units receive required inspections in a timely manner. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See separate corrective action plan.
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FAC accepted this audit on January 22, 2020 — management decision was due July 22, 2020.
During our review of 40 HUD-50058 submissions to the PIH Information Center (PIC), we noted three submissions that were not completed within the required 60 days. Criteria: Mercer County Housing Authority (Authority) is required to submit HUD-50058, Family Report (OMB No. 2577-0083) (HUD-50058) form electronically to HUD each time the Authority completes an admission, annual reexamination, portability move-in, or other change of unit for a family. HUD-50058 must be submitted no later than 60 calendar days from the effective date of any action recorded on line 2b of the HUD-50058 in accordance with PIH Notice 2010-25. Cause: The Authority did not have proper oversight over the timely submission of the HUD-50058. Effect: The Authority had three HUD-50058s that were not submitted to HUD through the PIC system on a timely basis. The data collected on HUD-50058 provides HUD with a picture of the people who participate in subsidized housing programs. The Multifamily Tenant Characteristic System then captures this information and creates reports used to analyze the subsidized housing programs, monitor PHAs, detect fraud, and provide information to Congress and other interest parties. Questioned Costs: None Recommendation: We recommend that the Authority implement additional procedures to ensure HUD- 50058s submitted are all received and accepted by PIC within 60 days, and to the extent they are not, that action be taken to resolve any issues, and that this action be documented. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development Reporting Housing Voucher Cluster / Section 8 Housing Choice Vouchers - CFDA # 14.871 Condition: During our review of 40 HUD-50058 submissions to the PIH Information Center (PIC), we noted three submissions that were not completed within the required 60 days. Criteria: Mercer County Housing Authority (Authority) is required to submit HUD-50058, Family Report (OMB No. 2577-0083) (HUD-50058) form electronically to HUD each time the Authority completes an admission, annual reexamination, portability move-in, or other change of unit for a family. HUD-50058 must be submitted no later than 60 calendar days from the effective date of any action recorded on line 2b of the HUD-50058 in accordance with PIH Notice 2010-25. Cause: The Authority did not have proper oversight over the timely submission of the HUD-50058. Effect: The Authority had three HUD-50058s that were not submitted to HUD through the PIC system on a timely basis. The data collected on HUD-50058 provides HUD with a picture of the people who participate in subsidized housing programs. The Multifamily Tenant Characteristic System then captures this information and creates reports used to analyze the subsidized housing programs, monitor PHAs, detect fraud, and provide information to Congress and other interest parties. Questioned Costs: None Recommendation: We recommend that the Authority implement additional procedures to ensure HUD- 50058s submitted are all received and accepted by PIC within 60 days, and to the extent they are not, that action be taken to resolve any issues, and that this action be documented. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
United States Department of Housing and Urban Development Mercer County Housing Authority, Section 8 Voucher program respectfully submits the following corrective action plan for the fiscal year ended June 30, 2019. Name and address of independent public accounting firm: Maher Duessel, CPA's 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: July 1, 2018 - June 30, 2019 The finding from the June 30, 2019 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING? U.S. Department of Housing and Urban Development Reporting Housing Voucher Cluster/Section 8 Housing Choice Vouchers-CFDA#14.871 Finding 2019-001 Recommendation: We recommend that the Authority implement additional procedures to ensure HUD-50058s submitted are all received and accepted by PIC within 60 days, and to the extent they are not, that action be taken to resolve any issues, and that this action be documented. Planned Corrective Action: The Section 8 Coordinator will run in the 50058 system a move in/transfer report and a re-examination report from PIC. The Coordinator will review these reports with her assistant. Once they are reviewed the reports are to be given to the Executive Director by the 28th day of every month before initialization. This report will be reviewed in real time together on the PIC website to ensure all move-ins and annual recertifications are in the system no later than 60 calendar days from the effective date of any action. Coordinator has a file showing all reports ran and process taken. Anticipated Completion Date: Completed If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Holly Nogay at 724-342-4005.
FAC accepted this audit on February 28, 2019 — management decision was due August 28, 2019.
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