REPORT DIGEST

ILLINOIS HOUSING DEVELOPMENT AUTHORITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2023

Release Date:  February 22, 2024

FINDINGS THIS AUDIT: 3

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  2 -- 1 -- 3
Category 2:  0 -- 0 -- 0
Category 3:  0 -- 0 -- 0
TOTAL:  2 – 1 -- 3

FINDINGS LAST AUDIT:  4

Category 1: Findings that are material
weaknesses in internal control and/or a
qualification on compliance with State laws
and regulations (material noncompliance).
Category 2: Findings that are significant
deficiencies in internal control and
noncompliance with State laws and
regulations.
Category 3: Findings that have no internal
control issues but are in noncompliance with
State laws and regulations.

State of Illinois, Office of the Auditor
General
FRANK J. MAUTINO, AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General, Iles Park
Plaza, 740 E. Ash Street, Springfield, IL
62703
(217) 782-6046 or TTY (888) 261-2887

This Report Digest and Full Report are also
available on the worldwide web at
www.auditor.illinois.gov

INTRODUCTION

This digest covers our Single Audit of the
Illinois Housing Development Authority
(Authority) for the year ended June 30,
2023.  A separate Financial Audit as of and
for the year ended June 30, 2023, was
previously released on December 21, 2023. In
addition, a separate digest covering the
Authority’s Compliance Examination will be
released at a later date.  In total, this
report contains 3 findings, all of which
were reported in the Financial Audit.

AUDITOR’S OPINIONS

The financial audit report was previously
released.  The auditors stated the financial
statements of the Authority as of and for
the year ended June 30, 2023, are fairly
stated in all material respects.

The auditors also conducted a Single Audit
of the Authority as required by the Uniform
Guidance.  The auditors stated the Authority
complied, in all material respects, with the
types of compliance requirements that could
have a direct and material effect on the
Authority’s major programs for the year
ended June 30, 2023.

This Single Audit was conducted by
CliftonLarsonAllen LLP.

JANE CLARK
Division Director

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

FRANK J. MAUTINO
Auditor General

FJM:TLK