Aurora Housing Authority

EIN: 362673279

UEI: VJQTMFMSEJ78

Data as of August 21, 2026

Aurora Housing Authority9 audit years16 findings3 repeat
9
Audit Years
16
Total Findings
3
Repeat Findings

FY 2025-03-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on December 29, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 29, 2026 (54 days ago).

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2025-001
Activities Allowed or Unallowed
MATERIAL WEAKNESS

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.

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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.

Corrective Action Plan

Corrective Action Plan: The Authority will limit advancing funds from Federal Programs to allowable Fees only. The agency will collaborate with our accountants to locate additional sources of non-federal funds and plan to have the funds repaid to Public Housing during our fiscal year 2026.

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FY 2019-03-31

FAC accepted this audit on November 18, 2019 — management decision was due May 18, 2020.

2019-001
Cash Management
MATERIAL WEAKNESS

Our review of forty (40) Housing Choice Voucher Program files revealed that 11 out of 40 files selected did not have inspections as required within the past two years. Context: The Authority did not properly identify units with overdue inspections and conduct routine inspections for these units for two consecutive years. Cause: The Authority does not have a proper follow-up system in place to enable the case managers to become aware of inspections as they become due. Effect: Failure to provide such information may result in loss of ?good standing? status and delay or rejection of family participation. Questioned Costs: There are no questioned costs related to this finding. Auditors? Recommendation: We recommend that the agency review 100% of files and have the inspections brought current as soon as possible. Management?s Response: The Authority has inspected the eleven (11) units from the audit finding. In addition, the Authroity has started reviewing 100% of the HCV program files to ensure that all units have current inspections. Effective immediately, the Authority is creating a plan that will confirm all HCV program units are inspected bi-annually. This will further be validated during the Authority?s monthly HCV Operations meeting where a monthly analysis will be performed by the Housing Specialist and HCV Director and presented to the Executive Director for review. This plan will ensure a proper follow-up system to enable the Housing Specialist to keep track of inspections as they become due.

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2019-001 Housing Choice Voucher Tenant Files Material Weakness in Internal Controls, Material Noncompliance Federal Program: CFDA 14.871 Housing Choice Vouchers Program Criteria: The AHA will inspect each public housing unit annually using HUD?s Housing Quality Standards (?HQS?) to ensure that each unit meets the AHA?s housing standards and that the family is maintaining the unit in a safe and sanitary condition. Condition: Our review of forty (40) Housing Choice Voucher Program files revealed that 11 out of 40 files selected did not have inspections as required within the past two years. Context: The Authority did not properly identify units with overdue inspections and conduct routine inspections for these units for two consecutive years. Cause: The Authority does not have a proper follow-up system in place to enable the case managers to become aware of inspections as they become due. Effect: Failure to provide such information may result in loss of ?good standing? status and delay or rejection of family participation. Questioned Costs: There are no questioned costs related to this finding. Auditors? Recommendation: We recommend that the agency review 100% of files and have the inspections brought current as soon as possible. Management?s Response: The Authority has inspected the eleven (11) units from the audit finding. In addition, the Authroity has started reviewing 100% of the HCV program files to ensure that all units have current inspections. Effective immediately, the Authority is creating a plan that will confirm all HCV program units are inspected bi-annually. This will further be validated during the Authority?s monthly HCV Operations meeting where a monthly analysis will be performed by the Housing Specialist and HCV Director and presented to the Executive Director for review. This plan will ensure a proper follow-up system to enable the Housing Specialist to keep track of inspections as they become due.

Corrective Action Plan

Corrective Action Plan: Finding 2019-001 ? Housing Choice Voucher Tenant Files Housing Choice Voucher Program ? CFDA 14.871 Summary: HUD regulation requires all Housing Choice Voucher participants to reinspect tenant units using HUD?s Housing Quality Standards (?HQS?) to ensure that each unit meets the AHA?s housing standards and that the family is maintaining the unit in a safe and sanitary condition. The Authority failed to have all reinspection completed in a timely manner. This condition appears to be the result of a lack of control over ensuring the timing of follow-up reinspection and communication with tenants and landlords. This results in untimely reinspection and follow-up potential risk of conditions identified worsening. The effect is noncompliance with HUD regulations over the timing and follow-up inspection and result in loss of ?good standing? status and delay or rejection of family participation. Corrective Action: The Authority has inspected the eleven (11) units from the audit finding. In addition, the Authority has started reviewing 100% of the HCV program files to ensure that all units have current inspections. Effective immediately, the Authority is creating a plan that will confirm all HCV program units are inspected bi-annually. This will further be validated during the Authority?s monthly HCV Operations meeting where a monthly analysis will be performed by the Housing Specialist and HCV Director and presented to the Executive Director for review. This plan will ensure a proper follow-up system to enable the Housing Specialist to keep track of inspections as they become due.

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FY 2018-03-31

FAC accepted this audit on December 19, 2018 — management decision was due June 19, 2019.

2018-003
Procurement & Suspension/Debarment
MATERIAL WEAKNESSREPEATQUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-003

About Procurement and Suspension and Debarment →
2018-005
Cash Management
MATERIAL WEAKNESSQUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2018-006
Cash Management
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-004

About Cash Management →
2018-007
Reporting

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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FY 2016-03-31

FAC accepted this audit on December 19, 2016 — management decision was due June 19, 2017.

2016-001
Activities Allowed or Unallowed
MATERIAL WEAKNESS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2016-002
Cost Allowability

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Allowable Costs / Cost Principles →
2016-003
Cost Allowability
MATERIAL WEAKNESSQUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2016-005
Eligibility
MATERIAL WEAKNESSREPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-002

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2016-006
Reporting

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2016-007
Reporting

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2016-008
Procurement & Suspension/Debarment
MATERIAL WEAKNESSQUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2016-009
Cost Allowability
MATERIAL WEAKNESSQUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Allowable Costs / Cost Principles →
2016-010
Cost Allowability

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Allowable Costs / Cost Principles →
2016-011
Reporting

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.

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