FAC Explorer

Audit 45321

FY End
2022-06-30
Total Expended
$37.04M
Findings
16
Programs
3
Organization: Dupage Housing Authority (IL)
Year: 2022 Accepted: 2023-09-04
Auditor: Rubino & Company Chartered

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
51942 2022-002 Significant Deficiency - L
51943 2022-003 Significant Deficiency - N
51944 2022-002 Significant Deficiency - L
51945 2022-003 Significant Deficiency - N
51946 2022-002 Significant Deficiency - L
51947 2022-003 Significant Deficiency - N
51948 2022-002 Significant Deficiency - L
51949 2022-003 Significant Deficiency - N
628384 2022-002 Significant Deficiency - L
628385 2022-003 Significant Deficiency - N
628386 2022-002 Significant Deficiency - L
628387 2022-003 Significant Deficiency - N
628388 2022-002 Significant Deficiency - L
628389 2022-003 Significant Deficiency - N
628390 2022-002 Significant Deficiency - L
628391 2022-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.879 Mainstream Vouchers $819,506 Yes 2
14.871 Section 8 Housing Choice Vouchers $462,691 Yes 2
14.896 Family Self-Sufficiency Program $69,547 - 0

Contacts

Name Title Type
GXVSPWKKHU43 Cheron Corbett Auditee
6305938231 Allan Kitchen Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1. BASIS OF PRESENTATION Accounting Policies: NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principlescontained in the Uniform Guidance, wherein certain types of expenditures arenot allowable or are limited as to reimbursement. Negative amounts shownon the Schedule represent adjustments or credits made in the normal course ofbusiness to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: NOTE 4. INDIRECT COST RATEThe Authority has not elected to use the 10-percent de minimis indirect cost rateas allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule)includes the federal award activity of the DuPage Housing Authority (theAuthority) under programs of the federal government for the year ended June 30,2022. The information in this Schedule is presented in accordance with therequirements of 2 CFR Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance).Because the Schedule presents only a selected portion of the operations of theAuthority, it is not intended to and does not present the financial position,changes in net position, or cash flows of the Authority.
Title: NOTE 3. SUBRECIPIENTS Accounting Policies: NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principlescontained in the Uniform Guidance, wherein certain types of expenditures arenot allowable or are limited as to reimbursement. Negative amounts shownon the Schedule represent adjustments or credits made in the normal course ofbusiness to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: NOTE 4. INDIRECT COST RATEThe Authority has not elected to use the 10-percent de minimis indirect cost rateas allowed under the Uniform Guidance. The Authority did not pass through any federal awards to subrecipients during theyear ended June 30, 2022.

Finding Details

Finding 2022-002
Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA?s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an unaudited FDS to REAC within 3 months of fiscal year end and are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor?s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-003
Finding 2022-03: Missing Rent Reasonableness Documentation (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Special Tests and Provisions Criteria: Per 24 CFR Section 982, PHAs must determine that rent paid to an owner is reasonable at the time of initial leasing and during the term of the contract. Condition: The Authority did not maintain adequate documentation supporting its determination that rent amounts were reasonable. Context: Of the 40 rent amounts reviewed, 19 of them did not have adequate documentation to support the reasonableness of the rent amount. Effect: The Authority does not maintain adequate documentation for rent reasonableness. Cause: The Authority did not maintain adequate documentation for rent reasonableness. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its internal controls to ensure that rent reasonableness is adequately documented. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-002
Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA?s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an unaudited FDS to REAC within 3 months of fiscal year end and are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor?s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-003
Finding 2022-03: Missing Rent Reasonableness Documentation (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Special Tests and Provisions Criteria: Per 24 CFR Section 982, PHAs must determine that rent paid to an owner is reasonable at the time of initial leasing and during the term of the contract. Condition: The Authority did not maintain adequate documentation supporting its determination that rent amounts were reasonable. Context: Of the 40 rent amounts reviewed, 19 of them did not have adequate documentation to support the reasonableness of the rent amount. Effect: The Authority does not maintain adequate documentation for rent reasonableness. Cause: The Authority did not maintain adequate documentation for rent reasonableness. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its internal controls to ensure that rent reasonableness is adequately documented. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-002
Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA?s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an unaudited FDS to REAC within 3 months of fiscal year end and are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor?s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-003
Finding 2022-03: Missing Rent Reasonableness Documentation (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Special Tests and Provisions Criteria: Per 24 CFR Section 982, PHAs must determine that rent paid to an owner is reasonable at the time of initial leasing and during the term of the contract. Condition: The Authority did not maintain adequate documentation supporting its determination that rent amounts were reasonable. Context: Of the 40 rent amounts reviewed, 19 of them did not have adequate documentation to support the reasonableness of the rent amount. Effect: The Authority does not maintain adequate documentation for rent reasonableness. Cause: The Authority did not maintain adequate documentation for rent reasonableness. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its internal controls to ensure that rent reasonableness is adequately documented. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-002
Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA?s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an unaudited FDS to REAC within 3 months of fiscal year end and are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor?s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-003
Finding 2022-03: Missing Rent Reasonableness Documentation (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Special Tests and Provisions Criteria: Per 24 CFR Section 982, PHAs must determine that rent paid to an owner is reasonable at the time of initial leasing and during the term of the contract. Condition: The Authority did not maintain adequate documentation supporting its determination that rent amounts were reasonable. Context: Of the 40 rent amounts reviewed, 19 of them did not have adequate documentation to support the reasonableness of the rent amount. Effect: The Authority does not maintain adequate documentation for rent reasonableness. Cause: The Authority did not maintain adequate documentation for rent reasonableness. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its internal controls to ensure that rent reasonableness is adequately documented. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-002
Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA?s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an unaudited FDS to REAC within 3 months of fiscal year end and are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor?s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-003
Finding 2022-03: Missing Rent Reasonableness Documentation (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Special Tests and Provisions Criteria: Per 24 CFR Section 982, PHAs must determine that rent paid to an owner is reasonable at the time of initial leasing and during the term of the contract. Condition: The Authority did not maintain adequate documentation supporting its determination that rent amounts were reasonable. Context: Of the 40 rent amounts reviewed, 19 of them did not have adequate documentation to support the reasonableness of the rent amount. Effect: The Authority does not maintain adequate documentation for rent reasonableness. Cause: The Authority did not maintain adequate documentation for rent reasonableness. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its internal controls to ensure that rent reasonableness is adequately documented. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-002
Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA?s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an unaudited FDS to REAC within 3 months of fiscal year end and are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor?s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-003
Finding 2022-03: Missing Rent Reasonableness Documentation (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Special Tests and Provisions Criteria: Per 24 CFR Section 982, PHAs must determine that rent paid to an owner is reasonable at the time of initial leasing and during the term of the contract. Condition: The Authority did not maintain adequate documentation supporting its determination that rent amounts were reasonable. Context: Of the 40 rent amounts reviewed, 19 of them did not have adequate documentation to support the reasonableness of the rent amount. Effect: The Authority does not maintain adequate documentation for rent reasonableness. Cause: The Authority did not maintain adequate documentation for rent reasonableness. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its internal controls to ensure that rent reasonableness is adequately documented. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-002
Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA?s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an unaudited FDS to REAC within 3 months of fiscal year end and are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor?s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-003
Finding 2022-03: Missing Rent Reasonableness Documentation (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Special Tests and Provisions Criteria: Per 24 CFR Section 982, PHAs must determine that rent paid to an owner is reasonable at the time of initial leasing and during the term of the contract. Condition: The Authority did not maintain adequate documentation supporting its determination that rent amounts were reasonable. Context: Of the 40 rent amounts reviewed, 19 of them did not have adequate documentation to support the reasonableness of the rent amount. Effect: The Authority does not maintain adequate documentation for rent reasonableness. Cause: The Authority did not maintain adequate documentation for rent reasonableness. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its internal controls to ensure that rent reasonableness is adequately documented. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-002
Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA?s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an unaudited FDS to REAC within 3 months of fiscal year end and are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor?s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-003
Finding 2022-03: Missing Rent Reasonableness Documentation (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Special Tests and Provisions Criteria: Per 24 CFR Section 982, PHAs must determine that rent paid to an owner is reasonable at the time of initial leasing and during the term of the contract. Condition: The Authority did not maintain adequate documentation supporting its determination that rent amounts were reasonable. Context: Of the 40 rent amounts reviewed, 19 of them did not have adequate documentation to support the reasonableness of the rent amount. Effect: The Authority does not maintain adequate documentation for rent reasonableness. Cause: The Authority did not maintain adequate documentation for rent reasonableness. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its internal controls to ensure that rent reasonableness is adequately documented. Views of Responsible Officials: The Authority agrees with the finding.