EIN: 141844626
UEI: JJXVBTPTBQG5
Audited by: Westberg Eischens, PLLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 16, 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 July 16, 2026 (48 days ago).
What is a management decision? →Due to the limited size of the Cooperative's business staff and related resources available, the Cooperative has utilized the auditor to post adjusting journal entries and prepare the financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America. Questioned Costs: None. Context: The Cooperative has informed us that the small size and qualifications of its business office staff precludes the Cooperative from posting adjusting journal entries and preparing its own financial statements. Effect: The Cooperative utilizes the auditor to prepare GAAP based financial statements. Cause: Limited number of staff and hours available preclude the Cooperative from preparing GAAP based financial statements. Repeat Finding: This finding was reported in the prior year as finding 2024-001. Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Current Status: Unresolved, the number of staff and qualifications of staff have not changed. The Cooperative is continuing to review the auditor prepared adjusting journal entries and financial statements. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Views of Responsible Officials and Planned Corrective Actions: The Cooperative agrees with this finding and will adhere to the corrective action plan on page 26 in this audit report.
Show full finding ▾Hide full finding ▴Criteria: Generally, a system of internal control includes the ability to understand and prepare the Cooperative's financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America (GAAP). Condition: Due to the limited size of the Cooperative's business staff and related resources available, the Cooperative has utilized the auditor to post adjusting journal entries and prepare the financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America. Questioned Costs: None. Context: The Cooperative has informed us that the small size and qualifications of its business office staff precludes the Cooperative from posting adjusting journal entries and preparing its own financial statements. Effect: The Cooperative utilizes the auditor to prepare GAAP based financial statements. Cause: Limited number of staff and hours available preclude the Cooperative from preparing GAAP based financial statements. Repeat Finding: This finding was reported in the prior year as finding 2024-001. Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Current Status: Unresolved, the number of staff and qualifications of staff have not changed. The Cooperative is continuing to review the auditor prepared adjusting journal entries and financial statements. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Views of Responsible Officials and Planned Corrective Actions: The Cooperative agrees with this finding and will adhere to the corrective action plan on page 26 in this audit report.
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
2024-001
FAC accepted this audit on January 16, 2025 — management decision was due July 16, 2025.
Due to the limited size of the Cooperative's business staff and related resources available, the Cooperative has utilized the auditor to post adjusting journal entries and prepare the financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America. Questioned Costs: None. Context: The Cooperative has informed us that the small size and qualifications of its business office staff precludes the Cooperative from posting adjusting journal entries and preparing its own financial statements. Effect: The Cooperative utilizes the auditor to prepare GAAP based financial statements. Cause: Limited number of staff and hours available preclude the Cooperative from preparing GAAP based financial statements. Repeat Finding: This finding was reported in the prior year as finding 2023-001. Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Current Status: Unresolved, the number of staff and qualifications of staff have not changed. The Cooperative is continuing to review the auditor prepared adjusting journal entries and financial statements. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Views of Responsible Officials and Planned Corrective Actions: The Cooperative agrees with this finding and will adhere to the corrective action plan on page 28 in this audit report.
Show full finding ▾Hide full finding ▴Criteria: Generally, a system of internal control includes the ability to understand and prepare the Cooperative's financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America (GAAP). Condition: Due to the limited size of the Cooperative's business staff and related resources available, the Cooperative has utilized the auditor to post adjusting journal entries and prepare the financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America. Questioned Costs: None. Context: The Cooperative has informed us that the small size and qualifications of its business office staff precludes the Cooperative from posting adjusting journal entries and preparing its own financial statements. Effect: The Cooperative utilizes the auditor to prepare GAAP based financial statements. Cause: Limited number of staff and hours available preclude the Cooperative from preparing GAAP based financial statements. Repeat Finding: This finding was reported in the prior year as finding 2023-001. Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Current Status: Unresolved, the number of staff and qualifications of staff have not changed. The Cooperative is continuing to review the auditor prepared adjusting journal entries and financial statements. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Views of Responsible Officials and Planned Corrective Actions: The Cooperative agrees with this finding and will adhere to the corrective action plan on page 28 in this audit report.
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date Not Applicable.
2023-001
Funds were withdrawn in excess of 20% of the total balance as of the close of the preceding annual period without HUD approval. Questioned Costs: None. Context: The Cooperative has informed us that in the future no withdrawals in excess of 20% of the total balance as of the close of the preceding annual period will be made without first receiving approval from HUD. Effect: The Cooperative is out of compliance with their HUD regulatory agreement. Cause: The Cooperative did not receive approval from HUD before withdrawing funds over 20% of the total balance in the general operating reserve as of the close of the preceding annual period. Repeat Finding: N/A. Recommendation: We recommnd that the Cooperative receive approval from HUD before withdrawing funds from the general operating reserve in excess of 20% of the total balance as of the close of the preceding annual period. Current Status: Resolved. The excess funds have been replaced and the Cooperative will seek HUD approval in the future. Action Taken: The Cooperative will first receive approval from HUD before withdrawing funds over 20% of the total balance in the general operating reserve as of the close of the preceding annual period. Views of Responsible Officials and Planned Corrective Actions: The Cooperative agrees with this finding and will adhere to the corrective action plan on page 28 in this audit report.
Show full finding ▾Hide full finding ▴Criteria: Disbursements totaling not in excess of 20% of the total balance in the general operating reserve as of the close of the preceding annual period may be made by the Cooperative without the approval of HUD. Any disbursements in excess of this amount may be made only following the approval of HUD. Condition: Funds were withdrawn in excess of 20% of the total balance as of the close of the preceding annual period without HUD approval. Questioned Costs: None. Context: The Cooperative has informed us that in the future no withdrawals in excess of 20% of the total balance as of the close of the preceding annual period will be made without first receiving approval from HUD. Effect: The Cooperative is out of compliance with their HUD regulatory agreement. Cause: The Cooperative did not receive approval from HUD before withdrawing funds over 20% of the total balance in the general operating reserve as of the close of the preceding annual period. Repeat Finding: N/A. Recommendation: We recommnd that the Cooperative receive approval from HUD before withdrawing funds from the general operating reserve in excess of 20% of the total balance as of the close of the preceding annual period. Current Status: Resolved. The excess funds have been replaced and the Cooperative will seek HUD approval in the future. Action Taken: The Cooperative will first receive approval from HUD before withdrawing funds over 20% of the total balance in the general operating reserve as of the close of the preceding annual period. Views of Responsible Officials and Planned Corrective Actions: The Cooperative agrees with this finding and will adhere to the corrective action plan on page 28 in this audit report.
Recommendation: We recommend that the Cooperative receive approval from HUD before withdrawing funds from the general operating reserve in excess of 20% of the total balance as of the close of the preceding annual period. Action Taken: The Cooperative will first receive approval from HUD before withdrawing funds over 20% of the total balance in the general operating reserve as of the close of the preceding annual period. Planned Completion Date: January 31, 2025
FAC accepted this audit on January 11, 2024 — management decision was due July 11, 2024.
Due to the limited size of the Cooperative’s business staff and related resources available, the Cooperative has utilized the auditor to post adjusting journal entries and prepare the financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America. Questioned Costs: None. Context: The Cooperative has informed us that the small size and qualifications of its business office staff precludes the Cooperative from posting adjusting journal entries and preparing its own financial statements. Effect: The Cooperative utilizes the auditor to prepare GAAP based financial statements. Cause: Limited number of staff and hours available preclude the Cooperative from preparing GAAP based financial statements. Repeat Finding: This finding was reported in the prior year as finding 2022-002. Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Current Status: Unresolved, the number of staff and qualifications of staff have not changed. The Cooperative is continuing to review the auditor prepared adjusting journal entries and financial statements. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Views of responsible officials and planned corrective actions: The Cooperative agrees with this finding and will adhere to the corrective action plan
Show full finding ▾Hide full finding ▴Criteria: Generally, a system of internal control includes the ability to understand and prepare the Cooperative’s financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America (GAAP). Condition: Due to the limited size of the Cooperative’s business staff and related resources available, the Cooperative has utilized the auditor to post adjusting journal entries and prepare the financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America. Questioned Costs: None. Context: The Cooperative has informed us that the small size and qualifications of its business office staff precludes the Cooperative from posting adjusting journal entries and preparing its own financial statements. Effect: The Cooperative utilizes the auditor to prepare GAAP based financial statements. Cause: Limited number of staff and hours available preclude the Cooperative from preparing GAAP based financial statements. Repeat Finding: This finding was reported in the prior year as finding 2022-002. Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Current Status: Unresolved, the number of staff and qualifications of staff have not changed. The Cooperative is continuing to review the auditor prepared adjusting journal entries and financial statements. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Views of responsible officials and planned corrective actions: The Cooperative agrees with this finding and will adhere to the corrective action plan
Housing and Urban Development Realife Cooperative of Hibbing respectfully submits the following corrective action plan for the year ended October 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2023 The finding from the October 31, 2023 schedule of findings and questioned costs and the summary schedule of prior audit findings is discussed below. The finding is numbered consistently with the number assigned in the schedules. Summary of audit results does not include findings and is not addressed. FINDINGS-FINANCIAL STATEMENT AUDIT Finding 2023-001 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor· prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
2022-002
FAC accepted this audit on January 26, 2023 — management decision was due July 26, 2023.
Due to the limited size of the Cooperative?s business staff, the Cooperative has limited segregation of duties. Questioned Costs: None. Context: The Cooperative has informed us that the small size of its business office staff precludes proper segregation of duties at this time. Effect: The Cooperative is unable to maintain segregation of incompatible duties. Cause: Limited number of staff in the business office. Repeat Finding: This finding was reported in the prior year as finding 2021-001. Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Current Status: Unresolved, the Cooperative still has a limited number of staff in the business office. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Views of responsible officials and planned corrective actions: The Cooperative agrees with this finding and will adhere to the corrective action plan on page 27 in this audit report.
Show full finding ▾Hide full finding ▴Finding 2022-001 Criteria: Generally, a system of internal control contemplates segregation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transactions. Condition: Due to the limited size of the Cooperative?s business staff, the Cooperative has limited segregation of duties. Questioned Costs: None. Context: The Cooperative has informed us that the small size of its business office staff precludes proper segregation of duties at this time. Effect: The Cooperative is unable to maintain segregation of incompatible duties. Cause: Limited number of staff in the business office. Repeat Finding: This finding was reported in the prior year as finding 2021-001. Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Current Status: Unresolved, the Cooperative still has a limited number of staff in the business office. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Views of responsible officials and planned corrective actions: The Cooperative agrees with this finding and will adhere to the corrective action plan on page 27 in this audit report.
Housing and Urban Development Realife Cooperative of Hibbing respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. FINDING 2022-001 Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable.
2021-001
Due to the limited size of the Cooperative?s business staff and related resources available, the Cooperative has utilized the auditor to post adjusting journal entries and prepare the financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America. Questioned Costs: None. Context: The Cooperative has informed us that the small size and qualifications of its business office staff precludes the Cooperative from posting adjusting journal entries and preparing its own financial statements. Effect: The Cooperative utilizes the auditor to prepare GAAP based financial statements. Cause: Limited number of staff and hours available preclude the Cooperative from preparing GAAP based financial statements. Repeat Finding: This finding was reported in the prior year as finding 2021-002. Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Current Status: Unresolved, the number of staff and qualifications of staff have not changed. The Cooperative is continuing to review the auditor prepared adjusting journal entries and financial statements. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Views of responsible officials and planned corrective actions: The Cooperative agrees with this finding and will adhere to the corrective action plan on page 27 in this audit report.
Show full finding ▾Hide full finding ▴Finding 2022-002 Criteria: Generally, a system of internal control includes the ability to understand and prepare the Cooperative?s financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America (GAAP). Condition: Due to the limited size of the Cooperative?s business staff and related resources available, the Cooperative has utilized the auditor to post adjusting journal entries and prepare the financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America. Questioned Costs: None. Context: The Cooperative has informed us that the small size and qualifications of its business office staff precludes the Cooperative from posting adjusting journal entries and preparing its own financial statements. Effect: The Cooperative utilizes the auditor to prepare GAAP based financial statements. Cause: Limited number of staff and hours available preclude the Cooperative from preparing GAAP based financial statements. Repeat Finding: This finding was reported in the prior year as finding 2021-002. Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Current Status: Unresolved, the number of staff and qualifications of staff have not changed. The Cooperative is continuing to review the auditor prepared adjusting journal entries and financial statements. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Views of responsible officials and planned corrective actions: The Cooperative agrees with this finding and will adhere to the corrective action plan on page 27 in this audit report.
Housing and Urban Development Realife Cooperative of Hibbing respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance or responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
2021-002
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
Due to the limited size of the Cooperative?s business staff, the Cooperative has limited segregation of duties. Questioned Costs: None. Context: The Cooperative has informed us that the small size of its business office staff precludes proper segregation of duties at this time. Effect: The Cooperative is unable to maintain segregation of incompatible duties. Cause: Limited number of staff in the business office. Repeat Finding: This finding was reported in the prior year as finding 2020-001. Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Current Status: Unresolved, the Cooperative still has a limited number of staff in the business office. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Views of responsible officials and planned corrective actions: The Cooperative agrees with this finding and will adhere to the corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-001 Criteria: Generally, a system of internal control contemplates segregation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transactions. Condition: Due to the limited size of the Cooperative?s business staff, the Cooperative has limited segregation of duties. Questioned Costs: None. Context: The Cooperative has informed us that the small size of its business office staff precludes proper segregation of duties at this time. Effect: The Cooperative is unable to maintain segregation of incompatible duties. Cause: Limited number of staff in the business office. Repeat Finding: This finding was reported in the prior year as finding 2020-001. Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Current Status: Unresolved, the Cooperative still has a limited number of staff in the business office. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Views of responsible officials and planned corrective actions: The Cooperative agrees with this finding and will adhere to the corrective action plan.
Housing and Urban Development Realife Cooperative of Hibbing respectfully submits the following corrective action plan for the year ended October 31, 2021. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2021 The findings from the October 31, 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2021-001 Recommendation: We recommend that the Cooperative continue to seegregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable.
2020-001
Due to the limited size of the Cooperative?s business staff and related resources available, the Cooperative has utilized the auditor to post adjusting journal entries and prepare the financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America. Questioned Costs: None. Context: The Cooperative has informed us that the small size and qualifications of its business office staff precludes the Cooperative from posting adjusting journal entries and preparing its own financial statements. Effect: The Cooperative utilizes the auditor to prepare GAAP based financial statements. Cause: Limited number of staff and hours available preclude the Cooperative from preparing GAAP based financial statements. Repeat Finding: This finding was reported in the prior year as finding 2020-002. Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Current Status: Unresolved, the number of staff and qualifications of staff have not changed. The Cooperative is continuing to review the auditor prepared adjusting journal entries and financial statements. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Views of responsible officials and planned corrective actions. The Cooperative agrees with this finding and will adhere to the corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-002 Criteria: Generally, a system of internal control includes the ability to understand and prepare the Cooperative?s financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America (GAAP). Condition: Due to the limited size of the Cooperative?s business staff and related resources available, the Cooperative has utilized the auditor to post adjusting journal entries and prepare the financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America. Questioned Costs: None. Context: The Cooperative has informed us that the small size and qualifications of its business office staff precludes the Cooperative from posting adjusting journal entries and preparing its own financial statements. Effect: The Cooperative utilizes the auditor to prepare GAAP based financial statements. Cause: Limited number of staff and hours available preclude the Cooperative from preparing GAAP based financial statements. Repeat Finding: This finding was reported in the prior year as finding 2020-002. Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Current Status: Unresolved, the number of staff and qualifications of staff have not changed. The Cooperative is continuing to review the auditor prepared adjusting journal entries and financial statements. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Views of responsible officials and planned corrective actions. The Cooperative agrees with this finding and will adhere to the corrective action plan.
Housing and Urban Development Realife Cooperative of Hibbing respectfully submits the following corrective action plan for the year ended October 31, 2021. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2021 The findings from the October 31, 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2021-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance or responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
2020-002
FAC accepted this audit on January 20, 2021 — management decision was due July 20, 2021.
Due to the limited size of the Cooperative?s business staff, the Cooperative has limited segregation of duties. Questioned Costs: None. Context: The Cooperative has informed us that the small size of its business office staff precludes proper separation of duties at this time. Effect: The Cooperative is unable to maintain separation of incompatible duties. Cause: Limited number of staff in the business office. Repeat Finding: This finding was reported in the prior year as finding 2019-001. Recommendation: We recommend that the Cooperative continue to separate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Current Status: Unresolved, the Cooperative still has a limited number of staff in the business office. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Views of responsible officials and planned corrective actions: The Cooperative agrees with this finding and will adhere to the corrective action plan on page 27 in this audit report.
Show full finding ▾Hide full finding ▴Finding 2020-001 Criteria: Generally, a system of internal control contemplates separation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transactions. Condition: Due to the limited size of the Cooperative?s business staff, the Cooperative has limited segregation of duties. Questioned Costs: None. Context: The Cooperative has informed us that the small size of its business office staff precludes proper separation of duties at this time. Effect: The Cooperative is unable to maintain separation of incompatible duties. Cause: Limited number of staff in the business office. Repeat Finding: This finding was reported in the prior year as finding 2019-001. Recommendation: We recommend that the Cooperative continue to separate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Current Status: Unresolved, the Cooperative still has a limited number of staff in the business office. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Views of responsible officials and planned corrective actions: The Cooperative agrees with this finding and will adhere to the corrective action plan on page 27 in this audit report.
Housing and Urban Development Realife Cooperative of Hibbing respectfully submits the following corrective action plan for the year ended October 31, 2020. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2020 The findings from the October 31, 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. FINDINGS ? FINANCIAL STATEMENT AUDIT Finding 2020-001 Recommendation: We recommend that the Cooperative continue to separate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis, and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable. If Housing and Urban Development has questions regarding this plan, please call Laura Jean Glad at 218-263-4383.
2019-001
Due to the limited size of the Cooperative?s business staff and related resources available, the Cooperative has utilized the auditor to post adjusting journal entries and prepare the financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America. Questioned Costs: None. Context: The Cooperative has informed us that the small size and qualifications of its business office staff precludes the Cooperative from posting adjusting journal entries and preparing its own financial statements. Effect: The Cooperative utilizes the auditor to prepare GAAP based financial statements. Cause: Limited number of staff and hours available preclude the Cooperative from preparing GAAP based financial statements. Repeat Finding: This finding was reported in the prior year as finding 2019-002. Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Current Status: Unresolved, the number of staff and qualifications of staff have not changed. The Cooperative is continuing to review the auditor prepared adjusting journal entries and financial statements. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Views of responsible officials and planned corrective actions: The Cooperative agrees with this finding and will adhere to the corrective action plan on page 27 in this audit report.
Show full finding ▾Hide full finding ▴Finding 2020-002 Criteria: Generally, a system of internal control includes the ability to understand and prepare the Cooperative?s financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America (GAAP). Condition: Due to the limited size of the Cooperative?s business staff and related resources available, the Cooperative has utilized the auditor to post adjusting journal entries and prepare the financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America. Questioned Costs: None. Context: The Cooperative has informed us that the small size and qualifications of its business office staff precludes the Cooperative from posting adjusting journal entries and preparing its own financial statements. Effect: The Cooperative utilizes the auditor to prepare GAAP based financial statements. Cause: Limited number of staff and hours available preclude the Cooperative from preparing GAAP based financial statements. Repeat Finding: This finding was reported in the prior year as finding 2019-002. Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Current Status: Unresolved, the number of staff and qualifications of staff have not changed. The Cooperative is continuing to review the auditor prepared adjusting journal entries and financial statements. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Views of responsible officials and planned corrective actions: The Cooperative agrees with this finding and will adhere to the corrective action plan on page 27 in this audit report.
Housing and Urban Development Realife Cooperative of Hibbing respectfully submits the following corrective action plan for the year ended October 31, 2020. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2020 The findings from the October 31, 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. FINDINGS ? FINANCIAL STATEMENT AUDIT Finding 2020-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance or responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable. If Housing and Urban Development has questions regarding this plan, please call Laura Jean Glad at 218-263-4383.
2019-002
FAC accepted this audit on January 12, 2020 — management decision was due July 12, 2020.
Due to the limited size of the Cooperative?s business staff, the Cooperative has limited segregation of duties. Cause: Limited number of staff in the business office. Effect: The Cooperative is unable to maintain separation of incompatible duties. Context: The Cooperative has informed us that the small size of its business office staff precludes proper separation of duties at this time. Questioned Costs: None. Repeat Finding: This finding was reported in the prior year as finding 2008-001. Recommendation: We recommend that the Cooperative continue to separate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Current Status: Unresolved, the Cooperative still has a limited number of staff in the business office. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis, and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Views of responsible officials and planned corrective actions: The Cooperative agrees with this finding and will adhere to the corrective action plan on page 26 in this audit report.
Show full finding ▾Hide full finding ▴Finding 2019-001 Criteria: Generally, a system of internal control contemplates separation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transactions. Condition: Due to the limited size of the Cooperative?s business staff, the Cooperative has limited segregation of duties. Cause: Limited number of staff in the business office. Effect: The Cooperative is unable to maintain separation of incompatible duties. Context: The Cooperative has informed us that the small size of its business office staff precludes proper separation of duties at this time. Questioned Costs: None. Repeat Finding: This finding was reported in the prior year as finding 2008-001. Recommendation: We recommend that the Cooperative continue to separate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Current Status: Unresolved, the Cooperative still has a limited number of staff in the business office. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis, and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Views of responsible officials and planned corrective actions: The Cooperative agrees with this finding and will adhere to the corrective action plan on page 26 in this audit report.
Housing and Urban Development Realife Cooperative of Hibbing respectfully submits the following corrective action plan for the year ended October 31, 2019. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2019 The findings from the October 31, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. FINDINGS ? FINANCIAL STATEMENT AUDIT Finding 2019-001 Recommendation: We recommend that the Cooperative continue to separate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis, and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable. Finding 2019-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance or responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable. If Housing and Urban Development has questions regarding this plan, please call Laura Jean Glad at 218-263-4383.
2018-001
Due to the limited size of the Cooperative?s business staff and related resources available, the Cooperative has utilized the auditor to post adjusting journal entries and prepare the financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America. Cause: Limited number of staff and hours available preclude the Cooperative from preparing GAAP based financial statements. Effect: The Cooperative utilizes the auditor to prepare GAAP based financial statements. Context: The Cooperative has informed us that the small size and qualifications of its business office staff precludes the Cooperative from posting adjusting journal entries and preparing its own financial statements. Questioned Costs: None. Repeat Finding: This finding was reported in the prior year as finding 2008-002. Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Current Status: Unresolved, the number of staff and qualifications of staff have not changed. The Cooperative is continuing to review the auditor prepared adjusting journal entries and financial statements. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Views of responsible officials and planned corrective actions: The Cooperative agrees with this finding and will adhere to the corrective action plan on page 26 in this audit report.
Show full finding ▾Hide full finding ▴Finding 2019-002 Criteria: Generally, a system of internal control includes the ability to understand and prepare the Cooperative?s financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America (GAAP). Condition: Due to the limited size of the Cooperative?s business staff and related resources available, the Cooperative has utilized the auditor to post adjusting journal entries and prepare the financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America. Cause: Limited number of staff and hours available preclude the Cooperative from preparing GAAP based financial statements. Effect: The Cooperative utilizes the auditor to prepare GAAP based financial statements. Context: The Cooperative has informed us that the small size and qualifications of its business office staff precludes the Cooperative from posting adjusting journal entries and preparing its own financial statements. Questioned Costs: None. Repeat Finding: This finding was reported in the prior year as finding 2008-002. Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Current Status: Unresolved, the number of staff and qualifications of staff have not changed. The Cooperative is continuing to review the auditor prepared adjusting journal entries and financial statements. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Views of responsible officials and planned corrective actions: The Cooperative agrees with this finding and will adhere to the corrective action plan on page 26 in this audit report.
Housing and Urban Development Realife Cooperative of Hibbing respectfully submits the following corrective action plan for the year ended October 31, 2019. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2019 The findings from the October 31, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. FINDINGS ? FINANCIAL STATEMENT AUDIT Finding 2019-001 Recommendation: We recommend that the Cooperative continue to separate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis, and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable. Finding 2019-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance or responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable. If Housing and Urban Development has questions regarding this plan, please call Laura Jean Glad at 218-263-4383.
2018-002
FAC accepted this audit on December 20, 2018 — management decision was due June 20, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2008-001
GSA_MIGRATION
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GSA_MIGRATION
2008-002
FAC accepted this audit on January 8, 2018 — management decision was due July 8, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2008-001
GSA_MIGRATION
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GSA_MIGRATION
2008-002
FAC accepted this audit on January 12, 2017 — management decision was due July 12, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2008-001
GSA_MIGRATION
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GSA_MIGRATION
2008-002
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