Eligibility Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: As required by HUD guidelines, Aurora Housing Authority is required to establish controls related to eligibility and reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary. Condition: Aurora Housing Authority?s controls in place for completing reexaminations were not in place during 2022. Cause: The program was set to terminate in September 2022 but was delayed until December 2022 and the Authority?s personnel were moved to other programs. Effect: The lack of controls resulted in many of the tenants not being reexamined during 2022 and HAP paid was paid using the last certification. Questioned Costs: Unknown Context/Sampling: A non-statistical sample of 40 transactions were selected for testing and 18 of the 40 selections did not have a recertification completed during 2022. Had the program ended in September as originally expected 8 of the 18 selections would not have needed reexaminations. Repeat Finding from Prior Year: No Recommendation: We recommend that Aurora Housing Authority implement controls to ensure timely completion of required annual re-certifications. View of Responsible Officials: Management agrees with the finding.
Special Tests and Provisions - Housing Quality Standards Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: As required by HUD guidelines, Aurora Housing Authority is required to establish controls related to ensure decent, safe and sanitary housing by performing housing quality inspections at the time of initial occupancy and at least Bi-annually thereafter to ensure that units meet the standards. Condition: Aurora Housing Authority?s controls were partially not in place for completing the biannual inspections. Cause: The program was set to terminate in September 2022 but was delayed until December 2022 and the Authority?s personnel were moved to other programs. Effect: The error resulted in some bi-annual inspections not being completed. Questioned Costs: None Context/Sampling: A non-statistical sample of 40 transactions were selected for testing, which 4 of the 40 files did not have an updated inspection. Repeat Finding from Prior Year: No Recommendation: We recommend that Aurora Housing Authority implement controls to ensure timely completion of bi-annual inspections. View of Responsible Officials: Management agrees with the finding.
Special Tests and Provisions ? Housing Quality Standards Inspections Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: As required by HUD guidelines, Aurora Housing Authority is required to conduct quality control re-inspections. Condition: Aurora Housing Authority did not perform any quality control re-inspections during the year. Cause: Due to ongoing health concerns, Aurora Housing Authority decided to not perform the re-inspections through the end of 2022. Effect: Not performing the re-inspections can cause noncompliance with HUD. Questioned Costs: N/A Context/Sampling: None as no re-inspections were performed during 2022. Repeat Finding from Prior Year: No Recommendation: We recommend that Aurora Housing Authority re-instate the quality control re-inspections immediately. View of Responsible Officials: Management agrees with the finding.
Special Tests and Provisions ? Housing Quality Standards Inspections Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: As required by HUD guidelines, Aurora Housing Authority is required to conduct quality control re-inspections. Condition: Aurora Housing Authority did not perform any quality control re-inspections during the year. Cause: Due to ongoing health concerns, Aurora Housing Authority decided to not perform the re-inspections through the end of 2022. Effect: Not performing the re-inspections can cause noncompliance with HUD. Questioned Costs: N/A Context/Sampling: None as no re-inspections were performed during 2022. Repeat Finding from Prior Year: No Recommendation: We recommend that Aurora Housing Authority re-instate the quality control re-inspections immediately. View of Responsible Officials: Management agrees with the finding.
Special Tests and Provisions ? Housing Quality Standards Inspections Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: As required by HUD guidelines, Aurora Housing Authority is required to conduct quality control re-inspections. Condition: Aurora Housing Authority did not perform any quality control re-inspections during the year. Cause: Due to ongoing health concerns, Aurora Housing Authority decided to not perform the re-inspections through the end of 2022. Effect: Not performing the re-inspections can cause noncompliance with HUD. Questioned Costs: N/A Context/Sampling: None as no re-inspections were performed during 2022. Repeat Finding from Prior Year: No Recommendation: We recommend that Aurora Housing Authority re-instate the quality control re-inspections immediately. View of Responsible Officials: Management agrees with the finding.
Eligibility Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: As required by HUD guidelines, Aurora Housing Authority is required to establish controls related to eligibility and reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary. Condition: Aurora Housing Authority?s controls in place for completing reexaminations were not in place during 2022. Cause: The program was set to terminate in September 2022 but was delayed until December 2022 and the Authority?s personnel were moved to other programs. Effect: The lack of controls resulted in many of the tenants not being reexamined during 2022 and HAP paid was paid using the last certification. Questioned Costs: Unknown Context/Sampling: A non-statistical sample of 40 transactions were selected for testing and 18 of the 40 selections did not have a recertification completed during 2022. Had the program ended in September as originally expected 8 of the 18 selections would not have needed reexaminations. Repeat Finding from Prior Year: No Recommendation: We recommend that Aurora Housing Authority implement controls to ensure timely completion of required annual re-certifications. View of Responsible Officials: Management agrees with the finding.
Special Tests and Provisions - Housing Quality Standards Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: As required by HUD guidelines, Aurora Housing Authority is required to establish controls related to ensure decent, safe and sanitary housing by performing housing quality inspections at the time of initial occupancy and at least Bi-annually thereafter to ensure that units meet the standards. Condition: Aurora Housing Authority?s controls were partially not in place for completing the biannual inspections. Cause: The program was set to terminate in September 2022 but was delayed until December 2022 and the Authority?s personnel were moved to other programs. Effect: The error resulted in some bi-annual inspections not being completed. Questioned Costs: None Context/Sampling: A non-statistical sample of 40 transactions were selected for testing, which 4 of the 40 files did not have an updated inspection. Repeat Finding from Prior Year: No Recommendation: We recommend that Aurora Housing Authority implement controls to ensure timely completion of bi-annual inspections. View of Responsible Officials: Management agrees with the finding.
Special Tests and Provisions ? Housing Quality Standards Inspections Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: As required by HUD guidelines, Aurora Housing Authority is required to conduct quality control re-inspections. Condition: Aurora Housing Authority did not perform any quality control re-inspections during the year. Cause: Due to ongoing health concerns, Aurora Housing Authority decided to not perform the re-inspections through the end of 2022. Effect: Not performing the re-inspections can cause noncompliance with HUD. Questioned Costs: N/A Context/Sampling: None as no re-inspections were performed during 2022. Repeat Finding from Prior Year: No Recommendation: We recommend that Aurora Housing Authority re-instate the quality control re-inspections immediately. View of Responsible Officials: Management agrees with the finding.
Special Tests and Provisions ? Housing Quality Standards Inspections Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: As required by HUD guidelines, Aurora Housing Authority is required to conduct quality control re-inspections. Condition: Aurora Housing Authority did not perform any quality control re-inspections during the year. Cause: Due to ongoing health concerns, Aurora Housing Authority decided to not perform the re-inspections through the end of 2022. Effect: Not performing the re-inspections can cause noncompliance with HUD. Questioned Costs: N/A Context/Sampling: None as no re-inspections were performed during 2022. Repeat Finding from Prior Year: No Recommendation: We recommend that Aurora Housing Authority re-instate the quality control re-inspections immediately. View of Responsible Officials: Management agrees with the finding.
Special Tests and Provisions ? Housing Quality Standards Inspections Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: As required by HUD guidelines, Aurora Housing Authority is required to conduct quality control re-inspections. Condition: Aurora Housing Authority did not perform any quality control re-inspections during the year. Cause: Due to ongoing health concerns, Aurora Housing Authority decided to not perform the re-inspections through the end of 2022. Effect: Not performing the re-inspections can cause noncompliance with HUD. Questioned Costs: N/A Context/Sampling: None as no re-inspections were performed during 2022. Repeat Finding from Prior Year: No Recommendation: We recommend that Aurora Housing Authority re-instate the quality control re-inspections immediately. View of Responsible Officials: Management agrees with the finding.