EIN: 376001310
UEI: LTGSZNLK5HV8
Audited by: Hawkins Ash CPAs
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 24, 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 May 24, 2026 (103 days ago).
What is a management decision? →FAC accepted this audit on November 22, 2024 — management decision was due May 22, 2025.
In 2023 the Housing Authority was obligating the amount budgeted for operations (BLI 1406) when the budget was adopted but before the voucher request date. Questioned Costs: N/A Cause: The full capital fund grant was obligated before the obligation date but the actual voucher draws were not made until a later date. Effect: The LOCCS obligated date is not the same as the voucher request date which is required per 24 CFR section 905.314(1). Prior Year Finding: N/A Information: Sampling was not applicable to this finding and systematic problem. Recommendation: We recommend that the Housing Authority obligate the capital funds drawn for operations the same day they submit the voucher request in LOCCS. Management’s Response: The Housing Authority has already implemented controls beginning in January 2024 that operation draws (BLI 1406) are obligated & expensed the same day the voucher is submitted to LOCCS.
Show full finding ▾Hide full finding ▴Finding 2024-001 – Capital Funds Draws for Operations Program: Public Housing Capital Fund Requirement: Capital Funds drawn for operations (BLI 1406) are not considered obligated until the Housing Authority has budgeted and drawn down the funds. Condition: In 2023 the Housing Authority was obligating the amount budgeted for operations (BLI 1406) when the budget was adopted but before the voucher request date. Questioned Costs: N/A Cause: The full capital fund grant was obligated before the obligation date but the actual voucher draws were not made until a later date. Effect: The LOCCS obligated date is not the same as the voucher request date which is required per 24 CFR section 905.314(1). Prior Year Finding: N/A Information: Sampling was not applicable to this finding and systematic problem. Recommendation: We recommend that the Housing Authority obligate the capital funds drawn for operations the same day they submit the voucher request in LOCCS. Management’s Response: The Housing Authority has already implemented controls beginning in January 2024 that operation draws (BLI 1406) are obligated & expensed the same day the voucher is submitted to LOCCS.
Corrective Action Plan Audit Finding Number: 2024-001 – Capital Funds Draws for Operations Agency: Public Housing Capital Fund Responsible Person, Title: Shara LeBeau, Executive Director Completion date: 1/1/2024 Agency Response: Concur Corrective Action Plan: Management concurs with the recommendation and has already implemented controls in January 2024 that operation draws (BLI 1406) are obligated & expensed the same day the voucher is submitted to LOCCS.
FAC accepted this audit on October 10, 2023 — management decision was due April 10, 2024.
FAC accepted this audit on October 24, 2022 — management decision was due April 24, 2023.
FAC accepted this audit on October 13, 2021 — management decision was due April 13, 2022.
FAC accepted this audit on September 20, 2020 — management decision was due March 20, 2021.
FAC accepted this audit on September 22, 2019 — management decision was due March 22, 2020.
FAC accepted this audit on September 5, 2018 — management decision was due March 5, 2019.
FAC accepted this audit on September 11, 2017 — management decision was due March 11, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on August 11, 2016 — management decision was due February 11, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴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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