REPORT DIGEST

ILLINOIS HOUSING DEVELOPMENT AUTHORITY

SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2025

Release Date:  March 10, 2026

FINDINGS THIS AUDIT: 1

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

FINDINGS LAST AUDIT: 1

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, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(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 the Illinois Housing
Development Authority’s (Authority) Single
Audit for the year ended June 30, 2025. A
digest for the Authority’s Financial Audit
as of and for the year ended June 30, 2025
was previously released on December 18,
2025. In total, this digest contains 1
finding, which was not reported in the
Financial Audit.

SYNOPSIS

• (25-01) The Authority did not follow its
established policies and procedures for
monitoring subrecipients of the Section 811
Project Rental Assistance program.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

FAILURE TO ADEQUATELY MONITOR SUBRECIPIENTS

The Illinois Housing Development Authority
(Authority) did not follow its established
policies and procedures for monitoring
subrecipients of the Section 811 Project
Rental Assistance (Section 811) program.

The Authority has implemented procedures
whereby program staff perform property
inspections over subrecipient compliance
with regulations applicable to the Section
811 program. The Authority’s policies
require the subrecipient to have an
inspection every three years.

During our testing of the monitoring of
subrecipients, we noted one of eight (13%)
subrecipients (with expenditures of
$319,404 during the year ended June 30,
2025) had not received an inspection within
the required three-year period in
accordance with Authority policy. The most
recent inspection for this subrecipient was
conducted in fiscal year 2019. This sample
was not intended to be, and was not, a
statistically valid sample. (Finding 1,
pages 10-11)

We recommended the Authority improve its
internal controls to ensure inspections are
completed in accordance with established
policies and procedures.

The Authority agreed with the finding and
noted it will implement additional internal
controls, including quality control of
completed inspection, documentation, and
inspection scheduling. The Authority also
noted it has issued a request for proposal
for a third-party inspection vendor to help
supplement resources to meet and support
the timely completion of required
inspections.

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, 2025, 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 federal programs for
the year ended June 30, 2025.

This Single Audit was conducted by
CliftonLarsonAllen LLP.

COURTNEY DZIERWA
Division Director

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

FRANK J. MAUTINO
Auditor General

FJM:QK