Finding 1103098 (2024-001)

-
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-11
Audit: 345634
Auditor: Aprio LLP

AI Summary

  • Core Issue: The Authority lacked sufficient collateral for $67,440 in deposits, violating HUD requirements.
  • Impacted Requirements: PIH notice 96-33 mandates collateralization of funds exceeding FDIC coverage.
  • Recommended Follow-Up: Monthly monitoring of bank balances to ensure adequate collateral is in place.

Finding Text

Section 8 Housing Choice Voucher Program – CFDA No. 14.871, Fiscal Year ended June 30, 2024 Criteria: PIH notice 96-33 requires all funds in excess of FDIC coverage be collateralized with specific approved governmental securities held in the Authority’s name. Condition and Cause: The Authority did not have sufficient collateralization for $67,440 of deposits as of June 30, 2024. This amount was not insured by FDIC or otherwise collateralized with securities pledged from the bank to the Authority. Effect and Potential Effect: Non-compliance with HUD collateral requirements. In the event of a bank failure or theft the Authority may not have recovered up to $67,440 in federal funds. Questioned Costs: None Perspective Information: The bank did not collateralize the Housing Authority’s balances over the FDIC limit of $250,000.00 as of June 30, 2024. The issue was discovered in January 2025 and collateral was issued promptly with a Federal Home Loan Bank of Chicago letter of credit to cover the balances over FDIC. Repeat Finding: No Recommendation: We recommend the Authority monitor their bank balances with financial institutions on a monthly basis to assure the banks have sufficient collateral pledged at all times. Management’s Response to Finding: The Authority’s Executive Director, Tasha Aje’Scott, has assumed the responsibility of maintaining sufficient collateral and will monitor account balances regularly. Responsible Party: Tasha Aje’Scott, Executive Director, (309) 829-3360. Anticipated Completion Date: March 31, 2025

Categories

HUD Housing Programs Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $2.02M