Audit 398883

FY End
2025-12-31
Total Expended
$6.21M
Findings
1
Programs
2
Organization: Silent Cooperative Apartments (IL)
Year: 2025 Accepted: 2026-04-15
Auditor: WIPFLI LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1206883 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $4.54M Yes 0
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $1.66M Yes 1

Contacts

Name Title Type
NELBSURV5F29 Takisha Artis Auditee
8158069990 Alex Pekler Auditor
No contacts on file

Notes to SEFA

The Cooperative did not receive any non-cash assistance.
Silent Cooperative, Inc., HUD Project No. 071-11141 did not receive any additional loans or loan guarantees during the year ended December 31, 2025. Loans outstanding at the end of 2025 were $4,363,779.
The Cooperative does not have sub-recipients of federal awards.
Silent Cooperative, Inc., HUD Project No. 071-11141 did not receive any insurance assistance.

Finding Details

Condition: The required signed leases were not properly included in five of the tenant files. Criteria: According to HUD regulations, Public Housing Agencies (PHAs) are required to have a signed, written lease agreement in the tenant's file for all assisted units. The signed lease agreement must be included in the tenant file to ensure compliance with federal requirements. Cause: The absence of lease agreements in the tenant file was due to a lack of proper documentation and inadequate internal controls to ensure compliance with HUD requirements relating to complete and accurate tenant files. Effect: Without the proper lease documentation, there is an increased risk of disallowed costs, repayment of funds from HUD, and inability to enforce program requirements such as rent increases or lease violations, which could result in questioned costs and potential repayment of federal funds.