EIN: 366108690
UEI: GXVSPWKKHU43
Audited by: Rubino & Company, Chartered
Cognizant agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 23, 2026. 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 August 23, 2026 (6 days ago).
What is a management decision? →FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
The Authority did not re-submit its unaudited financial data to the REAC by the required due date. Context: PHAs are required to submit an unaudited FDS to REAC within 2 months of fiscal year end and re-submit within 15 days in the event HUD rejects the submission. Effect: The Authority did not re-submit its unaudited FDS to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the unaudited FDS was re-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 unaudited FDS is submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2023-002: Late Submission of Unaudited Data to 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 902.33, the Authority is required to submit its unaudited Financial Data Schedule (FDS) no later than 60 days after the PHA’s fiscal year end. If the FDS submission is rejected by HUD, the Authority is required to re-submit its unaudited FDS within 15 days of the rejection date. Condition: The Authority did not re-submit its unaudited financial data to the REAC by the required due date. Context: PHAs are required to submit an unaudited FDS to REAC within 2 months of fiscal year end and re-submit within 15 days in the event HUD rejects the submission. Effect: The Authority did not re-submit its unaudited FDS to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the unaudited FDS was re-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 unaudited FDS is submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2023-002: Late Submission of Unaudited Data to REAC (Significant Deficiency) Corrective Action Plan: Due to the abrupt quitting of our previous Comptroller cause a delay in the submission of our unaudited financials. DHA has hired a new Comptroller and we have monthly meetings to ensure that all accounting data is being recorded timely. This will allow us to submit timely financials to HUD. . Name of Responsible Person: Cheron Corbett, Executive Director Projected Completion Date: December 31, 2024
The Authority made a second $3 million disbursement of payments to landlords during June 2023. Context: Payments to landlords during the beginning of June 2023 amounted to approximately $3.4 million. Around June 15, 2023, an additional $3.4 million was disbursed. The overpayments were recovered in November 2023. Effect: The Authority spent an additional $3.4 million on HAP during June 2023. Cause: The financial reporting system disbursed an additional set of landlord payments during June 2023. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its internal controls to ensure that duplicate payments of HAP to landlords are not made. Views of Responsible Officials: The Authority agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2023-003: Overpayments to Landlords (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: Allowable Costs 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 made a second $3 million disbursement of payments to landlords during June 2023. Context: Payments to landlords during the beginning of June 2023 amounted to approximately $3.4 million. Around June 15, 2023, an additional $3.4 million was disbursed. The overpayments were recovered in November 2023. Effect: The Authority spent an additional $3.4 million on HAP during June 2023. Cause: The financial reporting system disbursed an additional set of landlord payments during June 2023. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its internal controls to ensure that duplicate payments of HAP to landlords are not made. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2023-003: Overpayments to Landlords (Significant Deficiency) Corrective Action Plan: DHA Management has worked with our financial institution to ensure that the positive pay function is working and duplicate payments will not be posted to Landlord accounts. Name of Responsible Person: Cheron Corbett Completion Date: July 31, 2023
FAC accepted this audit on September 4, 2023 — management decision was due March 4, 2024.
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.
Show full finding ▾Hide full finding ▴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 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Corrective Action Plan: DuPage Housing Authority (DHA) has existing controls in place, however, DHA had to seek an emergency authorization for a 60-day waiver extension for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit. Regulatory waivers provide relief from HUD requirements upon a finding of good cause, subject to statutory limitations, per 24 CFR 5.110. The DHA IL101 general audit submission date is March 31, 2023. DHA expected to have the financial audit submitted by April 30, 2023, as a result of the following reasons: ? Due to the abrupt quitting of the previously procured audit service provider, on February 7, 2023. DHA had to enter into an emergency Intergovernmental Agreement authorizing DuPage Housing Authority (DHA) to share the RFP process for independent audit service provider, Rubino and Company on February 27, 2023. The DHA IL101 HUD audit report submission per 2 CFR ? 200.512(a)(1) audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. The current DHA IL101 audit report submission was due March 31, 2023. ? The 60-Day Waiver extension was submitted to HUD for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit will allow DHA an opportunity to avoid adverse effects including but not limited to: o Noncompliance of the audited financial data to HUD on an annual basis o Noncompliance of the annual audit being prepared in accordance with Generally Accepted Accounting Principles (GAAP), as further defined by HUD in supplementary guidance. o Noncompliance of the audited financial data being submitted electronically in the format prescribed by HUD using the Financial Data Schedule (FDS). ? HUD?s National Headquarters went through a recent organizational change; thus, delaying the approval process for the 60-dayextension waiver for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit. ? DHA received official verbal approval from HUD?s Waiver Team on May 2, 2023, but the 60- day waiver extension for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit is still awaiting final signature from the new HUD Deputy Assistant Secretary. Name of Responsible Person: Cheron Corbett, Executive Director Projected Completion Date: December 31, 2023
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.
Show full finding ▾Hide full finding ▴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 2022-03: Missing Rent Reasonableness (Significant Deficiency) Corrective Action Plan: In April 2023, management retained Nan McKay and Associates (NMA) to review the current roles and responsibilities of its HCV support positions. DHA has completed the restructuring of its Program Specialist staff and will continue to restructure additional roles and responsibilities to drive better organizational effectiveness, while addressing missing rent reasonableness deficiencies with the following changes: ? Implement Rent Reasonableness software integration with Yardi to eliminate the timeconsuming data entry). ? Separate duties and Inspectors from creating RFTAs and creating new vendors. ? Move creating units in Yardi to the Occupancy (new Program Office) department. Furthermore, DuPage Housing Authority has created a Procurement Department to retain an electronic filing system vendor. DHA currently utilizes physical file storage space within its DHA and KHA offices and an offsite storage unit. Employees have historically destroyed critical documents without authorized legal signoff. Name of Responsible Person: Cheron Corbett, Executive Director Projected Completion Date: December 31, 2023
FAC accepted this audit on August 1, 2022 — management decision was due February 1, 2023.
FAC accepted this audit on February 23, 2021 — management decision was due August 23, 2021.
FAC accepted this audit on February 5, 2020 — management decision was due August 5, 2020.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
GSA_MIGRATION
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2017-001
FAC accepted this audit on February 27, 2018 — management decision was due August 27, 2018.
GSA_MIGRATION
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2016-001
FAC accepted this audit on March 27, 2017 — management decision was due September 27, 2017.
GSA_MIGRATION
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2015-001
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