FAC Explorer

Audit 300285

FY End
2023-06-30
Total Expended
$40.14M
Findings
2
Programs
4
Organization: Housing Authority of Joliet (IL)
Year: 2023 Accepted: 2024-03-29
Auditor: Aprio LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
388600 2023-001 Significant Deficiency - E
965042 2023-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
14.879 Mainstream Vouchers $3.20M - 0
14.881 Moving to Work Demonstration Program $2.07M Yes 0
14.871 Section 8 Housing Choice Vouchers $1.33M - 0
14.896 Family Self-Sufficiency Program $112,615 - 0

Contacts

Name Title Type
RNMBNFPDAK64 Damien Kelly Auditee
8157270611 Tom Carr Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% De Minimus Indirect Cost Rate allowed under the Uniform Guidance. The above Schedule of Expenditures of Federal Awards includes the federal award activity of the Authority under programs of the federal government for the year ended June 30, 2023. The information on 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. Because the Schedule presents only a selected portion of operations of the Authority, it is not intended to and does not present the financial net position, changes in net position, or cash flows of the Authority.
Title: NOTE 3 – AWARDS PASSED-THROUGH TO SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% De Minimus Indirect Cost Rate allowed under the Uniform Guidance. No federal award funds were passed-through to subrecipient grantees during the fiscal year ended June 30, 2023.
Title: NOTE 4 – NON-MONETARY FEDERAL AWARDS ASSISTANCE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% De Minimus Indirect Cost Rate allowed under the Uniform Guidance. The Authority did not receive or expend non-monetary federal awards assistance during the fiscal year ended June 30, 2023.

Finding Details

Finding 2023-001
Finding 2023-001 – Tenant File Documentation Maintenance (Significant Deficiency, Noncompliance) Moving to Work Program – Assistance Listing No. 14.881; Grant period – fiscal year ended June 30, 2023 Criteria The Housing Choice Voucher Program Guidebook, the Code of Federal Regulations and HUD PIH Notices provide requirements and guidance for which the Section 8 Housing Choice Voucher Program is to be administered and operated under with respect to tenant eligibility and reexaminations, and document maintenance. Condition and Perspective During audit fieldwork, forty Section 8 Housing Choice Voucher Program participant tenant files were requested for review for compliance with Program eligibility and reexamination requirements. The Authority was unable to provide one of the forty files requested. Cause Deficiency over tenant file documentation maintenance requirements. Effect Non-compliance with tenant file documentation maintenance requirements. Questioned Costs – None noted Recommendation We recommend that the Authority catalog and maintain all required tenant file documents in accordance with federal requirements and the Authority’s internal policies. Management Response At HUD’s request, the Authority previously absorbed the operations of another local housing agency due to problems at and within the other agency. The missing file was originally administered and maintained by the other agency. However, the Authority will catalog and maintain all required tenant file documents in accordance with federal requirements and the Authority’s internal policies. Michael Simelton, Executive Director, has assumed the responsibility of executing strengthened controls over tenant file documentation maintenance as of April 30, 2024.
Finding 2023-001
Finding 2023-001 – Tenant File Documentation Maintenance (Significant Deficiency, Noncompliance) Moving to Work Program – Assistance Listing No. 14.881; Grant period – fiscal year ended June 30, 2023 Criteria The Housing Choice Voucher Program Guidebook, the Code of Federal Regulations and HUD PIH Notices provide requirements and guidance for which the Section 8 Housing Choice Voucher Program is to be administered and operated under with respect to tenant eligibility and reexaminations, and document maintenance. Condition and Perspective During audit fieldwork, forty Section 8 Housing Choice Voucher Program participant tenant files were requested for review for compliance with Program eligibility and reexamination requirements. The Authority was unable to provide one of the forty files requested. Cause Deficiency over tenant file documentation maintenance requirements. Effect Non-compliance with tenant file documentation maintenance requirements. Questioned Costs – None noted Recommendation We recommend that the Authority catalog and maintain all required tenant file documents in accordance with federal requirements and the Authority’s internal policies. Management Response At HUD’s request, the Authority previously absorbed the operations of another local housing agency due to problems at and within the other agency. The missing file was originally administered and maintained by the other agency. However, the Authority will catalog and maintain all required tenant file documents in accordance with federal requirements and the Authority’s internal policies. Michael Simelton, Executive Director, has assumed the responsibility of executing strengthened controls over tenant file documentation maintenance as of April 30, 2024.