FAC Explorer

Audit 377953

FY End
2025-03-31
Total Expended
$22.91M
Findings
1
Programs
6
Organization: Aurora Housing Authority (IL)
Year: 2025 Accepted: 2025-12-29
Auditor: RUBINO & COMPANY CHARTERED

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1166824 2025-001 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
14.872 PUBLIC HOUSING CAPITAL FUND $2.83M Yes 0
14.850 PUBLIC HOUSING OPERATING FUND $2.73M Yes 1
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $658,496 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $121,220 Yes 0
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $33,586 Yes 0
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $12,326 Yes 0

Contacts

Name Title Type
VJQTMFMSEJ78 Judy Maisonet Auditee
6307019977 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 Aurora Housing Authority (the Authority) under programs of the federal government for the year ended March 31, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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.

Finding Details

Finding 2025-001
Finding 2025-001: Federal Program Funds Utilized for Non-Federal Programs (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: Allowable Activities Criteria: Federal guidelines, HUD regulations, and specific grant provisions mandate that federal funds are not commingled with other federally funded programs and that the funds for one program not be utilized to pay for the costs of another program. Condition: Based on the balance of the Public Housing interfund receivable, it appears that funds from Public Housing have been used to subsidize the Blended Component Unit (BCU). Context: As of March 31, 2025, Public Housing had an interfund receivable of $603,867. Effect: The Authority risks violating federal funding regulations as it is unable to identify a non-federal source to cover the costs of operations and avoid using other program’s cash flow to cover the costs associated with operating the BCU. Cause: The Authority does not have enough non-federal cash on hand to adequately fund the BCU’s operations. Recommendation: The Authority should locate additional sources of non-federal funds or reduce costs sufficiently so that the BCU can have enough cash to cover ongoing operations and repay the Public Housing program. Repeat Finding: This is not a repeat finding. Views of Responsible Officials: The Authority agrees with the finding.