FAC Explorer

Audit 364890

FY End
2024-12-31
Total Expended
$51.83M
Findings
12
Programs
6
Organization: Aurora Housing Authority (CO)
Year: 2024 Accepted: 2025-08-25
Auditor: Eide Bailly

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
574624 2024-002 Significant Deficiency - E
574625 2024-002 Significant Deficiency - E
574626 2024-002 Significant Deficiency - E
574627 2024-003 Significant Deficiency - N
574628 2024-003 Significant Deficiency - N
574629 2024-003 Significant Deficiency - N
1151066 2024-002 Significant Deficiency - E
1151067 2024-002 Significant Deficiency - E
1151068 2024-002 Significant Deficiency - E
1151069 2024-003 Significant Deficiency - N
1151070 2024-003 Significant Deficiency - N
1151071 2024-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.89M Yes 0
14.871 Section 8 Housing Choice Vouchers $1.38M Yes 2
14.879 Mainstream Vouchers $685,476 Yes 2
14.218 Community Development Block Grants/entitlement Grants $500,000 - 0
14.239 Home Investment Partnerships Program $335,430 - 0
14.850 Public Housing Operating Fund $24,017 - 0

Contacts

Name Title Type
E3LML9MG9AE3 Les Arney Auditee
3033417708 Alexis Odden Auditor
No contacts on file

Notes to SEFA

Title: 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 allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis cost rate and does not draw for indirect administrative expenses. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Aurora Housing Authority under programs of the federal government for the year ended December 31, 2024. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Aurora Housing Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of Aurora Housing Authority.
Title: CDBG Loan Program 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 allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis cost rate and does not draw for indirect administrative expenses. Expenditures reported in this schedule consist of the beginning of year outstanding loan balance plus advances made on the loan during the year. The outstanding balance at December 31, 2024 was $1,700,000.

Finding Details

Finding 2024-002
U.S Department of Housing and Urban Development – ALN #14.871/14.879 Housing Choice Vouchers Cluster Applicable Federal Award Number and Year – HCV2024 Eligibility Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria: The program requires the Authority to complete certifications annually for individuals enrolled in the program. Condition: During our testing, we noted several instances of certifications being completed over one year after the previous certification. Cause: The Authority’s internal controls related to maintaining proper files were not operating as designed and was due to lack of proper levels of staffing. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with eligibility requirements. Questioned Costs: N/A Context/Sampling: We tested 40 files from the population of over 250. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that all certifications are completed timely. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002
U.S Department of Housing and Urban Development – ALN #14.871/14.879 Housing Choice Vouchers Cluster Applicable Federal Award Number and Year – HCV2024 Eligibility Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria: The program requires the Authority to complete certifications annually for individuals enrolled in the program. Condition: During our testing, we noted several instances of certifications being completed over one year after the previous certification. Cause: The Authority’s internal controls related to maintaining proper files were not operating as designed and was due to lack of proper levels of staffing. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with eligibility requirements. Questioned Costs: N/A Context/Sampling: We tested 40 files from the population of over 250. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that all certifications are completed timely. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002
U.S Department of Housing and Urban Development – ALN #14.871/14.879 Housing Choice Vouchers Cluster Applicable Federal Award Number and Year – HCV2024 Eligibility Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria: The program requires the Authority to complete certifications annually for individuals enrolled in the program. Condition: During our testing, we noted several instances of certifications being completed over one year after the previous certification. Cause: The Authority’s internal controls related to maintaining proper files were not operating as designed and was due to lack of proper levels of staffing. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with eligibility requirements. Questioned Costs: N/A Context/Sampling: We tested 40 files from the population of over 250. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that all certifications are completed timely. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-003
U.S Department of Housing and Urban Development – ALN #14.871/14.879 Housing Choice Vouchers Cluster Applicable Federal Award Number and Year – HCV2024 Special Tests and Provisions – HQS Enforcement Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria: The program requires the Authority to file extensions on failed inspections if the failed items are not completed timely or expected to be completed within 30 days. Condition: During our testing, we noted one instance of an extension not being completed before the 30-day deadline but was completed after 30 days. Cause: The Authority’s internal controls related to maintaining when extensions need to be filed for inspections not completed were not operating as designed and was due to lack of proper levels of staffing. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with inspection requirements. Questioned Costs: N/A Context/Sampling: We tested 16 inspections from the population of 109. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that inspection extensions are filed timely. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-003
U.S Department of Housing and Urban Development – ALN #14.871/14.879 Housing Choice Vouchers Cluster Applicable Federal Award Number and Year – HCV2024 Special Tests and Provisions – HQS Enforcement Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria: The program requires the Authority to file extensions on failed inspections if the failed items are not completed timely or expected to be completed within 30 days. Condition: During our testing, we noted one instance of an extension not being completed before the 30-day deadline but was completed after 30 days. Cause: The Authority’s internal controls related to maintaining when extensions need to be filed for inspections not completed were not operating as designed and was due to lack of proper levels of staffing. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with inspection requirements. Questioned Costs: N/A Context/Sampling: We tested 16 inspections from the population of 109. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that inspection extensions are filed timely. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-003
U.S Department of Housing and Urban Development – ALN #14.871/14.879 Housing Choice Vouchers Cluster Applicable Federal Award Number and Year – HCV2024 Special Tests and Provisions – HQS Enforcement Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria: The program requires the Authority to file extensions on failed inspections if the failed items are not completed timely or expected to be completed within 30 days. Condition: During our testing, we noted one instance of an extension not being completed before the 30-day deadline but was completed after 30 days. Cause: The Authority’s internal controls related to maintaining when extensions need to be filed for inspections not completed were not operating as designed and was due to lack of proper levels of staffing. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with inspection requirements. Questioned Costs: N/A Context/Sampling: We tested 16 inspections from the population of 109. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that inspection extensions are filed timely. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002
U.S Department of Housing and Urban Development – ALN #14.871/14.879 Housing Choice Vouchers Cluster Applicable Federal Award Number and Year – HCV2024 Eligibility Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria: The program requires the Authority to complete certifications annually for individuals enrolled in the program. Condition: During our testing, we noted several instances of certifications being completed over one year after the previous certification. Cause: The Authority’s internal controls related to maintaining proper files were not operating as designed and was due to lack of proper levels of staffing. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with eligibility requirements. Questioned Costs: N/A Context/Sampling: We tested 40 files from the population of over 250. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that all certifications are completed timely. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002
U.S Department of Housing and Urban Development – ALN #14.871/14.879 Housing Choice Vouchers Cluster Applicable Federal Award Number and Year – HCV2024 Eligibility Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria: The program requires the Authority to complete certifications annually for individuals enrolled in the program. Condition: During our testing, we noted several instances of certifications being completed over one year after the previous certification. Cause: The Authority’s internal controls related to maintaining proper files were not operating as designed and was due to lack of proper levels of staffing. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with eligibility requirements. Questioned Costs: N/A Context/Sampling: We tested 40 files from the population of over 250. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that all certifications are completed timely. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002
U.S Department of Housing and Urban Development – ALN #14.871/14.879 Housing Choice Vouchers Cluster Applicable Federal Award Number and Year – HCV2024 Eligibility Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria: The program requires the Authority to complete certifications annually for individuals enrolled in the program. Condition: During our testing, we noted several instances of certifications being completed over one year after the previous certification. Cause: The Authority’s internal controls related to maintaining proper files were not operating as designed and was due to lack of proper levels of staffing. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with eligibility requirements. Questioned Costs: N/A Context/Sampling: We tested 40 files from the population of over 250. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that all certifications are completed timely. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-003
U.S Department of Housing and Urban Development – ALN #14.871/14.879 Housing Choice Vouchers Cluster Applicable Federal Award Number and Year – HCV2024 Special Tests and Provisions – HQS Enforcement Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria: The program requires the Authority to file extensions on failed inspections if the failed items are not completed timely or expected to be completed within 30 days. Condition: During our testing, we noted one instance of an extension not being completed before the 30-day deadline but was completed after 30 days. Cause: The Authority’s internal controls related to maintaining when extensions need to be filed for inspections not completed were not operating as designed and was due to lack of proper levels of staffing. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with inspection requirements. Questioned Costs: N/A Context/Sampling: We tested 16 inspections from the population of 109. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that inspection extensions are filed timely. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-003
U.S Department of Housing and Urban Development – ALN #14.871/14.879 Housing Choice Vouchers Cluster Applicable Federal Award Number and Year – HCV2024 Special Tests and Provisions – HQS Enforcement Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria: The program requires the Authority to file extensions on failed inspections if the failed items are not completed timely or expected to be completed within 30 days. Condition: During our testing, we noted one instance of an extension not being completed before the 30-day deadline but was completed after 30 days. Cause: The Authority’s internal controls related to maintaining when extensions need to be filed for inspections not completed were not operating as designed and was due to lack of proper levels of staffing. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with inspection requirements. Questioned Costs: N/A Context/Sampling: We tested 16 inspections from the population of 109. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that inspection extensions are filed timely. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-003
U.S Department of Housing and Urban Development – ALN #14.871/14.879 Housing Choice Vouchers Cluster Applicable Federal Award Number and Year – HCV2024 Special Tests and Provisions – HQS Enforcement Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria: The program requires the Authority to file extensions on failed inspections if the failed items are not completed timely or expected to be completed within 30 days. Condition: During our testing, we noted one instance of an extension not being completed before the 30-day deadline but was completed after 30 days. Cause: The Authority’s internal controls related to maintaining when extensions need to be filed for inspections not completed were not operating as designed and was due to lack of proper levels of staffing. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with inspection requirements. Questioned Costs: N/A Context/Sampling: We tested 16 inspections from the population of 109. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that inspection extensions are filed timely. Views of Responsible Officials: Management agrees with the finding.