EIN: 204250735
UEI: ZSG6KKHUHSV9
Audited by: Wipfli LLP
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 29, 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 October 29, 2026 (58 days from today).
What is a management decision? →The Project completed a withdraw request on a U.S Department of Housing and Urban Development Funds Authorization form that was in excess of the actual invoice by $885. In addition, the Project requested withdrawals from the replacement reserve for allowable costs of $15,784 and did not properly complete the transfer by the year ended December 31, 2025. Criteria: The Project may only distribute funds from the replacement reserve upon approval from HUD and for costs related to repair and replacement needs. Cause: Management oversight. Effect: The Project is in violation of its regulatory agreement. Recommendation: The Project should replenish the replacement reserve account for the $885 that was withdrawn in error and should replenish operating cash for the $15,784 that was approved to be withdrawn from the replacement reserve for allowable costs. View of Responsible Officials: The Project agrees with the finding and will reconcile the replacement reserve account by transferring $14,899 from the replacement reserve to the operating account to properly reconcile the replacement reserve for the allowable costs and withdrawals approved by HUD.
Show full finding ▾Hide full finding ▴Condition: The Project completed a withdraw request on a U.S Department of Housing and Urban Development Funds Authorization form that was in excess of the actual invoice by $885. In addition, the Project requested withdrawals from the replacement reserve for allowable costs of $15,784 and did not properly complete the transfer by the year ended December 31, 2025. Criteria: The Project may only distribute funds from the replacement reserve upon approval from HUD and for costs related to repair and replacement needs. Cause: Management oversight. Effect: The Project is in violation of its regulatory agreement. Recommendation: The Project should replenish the replacement reserve account for the $885 that was withdrawn in error and should replenish operating cash for the $15,784 that was approved to be withdrawn from the replacement reserve for allowable costs. View of Responsible Officials: The Project agrees with the finding and will reconcile the replacement reserve account by transferring $14,899 from the replacement reserve to the operating account to properly reconcile the replacement reserve for the allowable costs and withdrawals approved by HUD.
View of Responsible Officials: The Project agrees with the finding and will reconcile the replacement reserve account by transferring $14,899 from the replacement reserve to the operating account to properly reconcile the replacement reserve for the allowable costs and withdrawals approved by HUD. Responsible Party: Collyn Iblings, CFO Estimated Completion: Resolved. Funds were properly transferred on March 5, 2026.
2024-002
FAC accepted this audit on April 29, 2025 — management decision was due October 29, 2025.
The Project submitted the same invoice twice on two different U.S Department of Housing and Urban Development Funds Authorization forms, and therefore withdrew $5,130 from the replacement reserve account without allowable costs. Criteria: The Project may only distribute funds from the replacement reserve upon approval from HUD and for costs related to repair and replacement needs. Cause: Management oversight. Effect: The Project is in violation of its regulatory agreement. Recommendation: The Project should replenish the replacement reserve account for the $5,130 that was withdrawn in error. View of Responsible Officials: The Project agrees and will replenish the replacement reserve account.
Show full finding ▾Hide full finding ▴Condition: The Project submitted the same invoice twice on two different U.S Department of Housing and Urban Development Funds Authorization forms, and therefore withdrew $5,130 from the replacement reserve account without allowable costs. Criteria: The Project may only distribute funds from the replacement reserve upon approval from HUD and for costs related to repair and replacement needs. Cause: Management oversight. Effect: The Project is in violation of its regulatory agreement. Recommendation: The Project should replenish the replacement reserve account for the $5,130 that was withdrawn in error. View of Responsible Officials: The Project agrees and will replenish the replacement reserve account.
View of Responsible Officials: The Project agrees and will replenish the replacement reserve account. Responsible Party: Sherri Friedrich Estimated Completion: Funds will be replenished by April 30, 2025
FAC accepted this audit on April 26, 2024 — management decision was due October 26, 2024.
FAC accepted this audit on April 18, 2023 — management decision was due October 18, 2023.
FAC accepted this audit on April 26, 2022 — management decision was due October 26, 2022.
FAC accepted this audit on April 27, 2021 — management decision was due October 27, 2021.
FAC accepted this audit on May 20, 2020 — management decision was due November 20, 2020.
FAC accepted this audit on April 23, 2019 — management decision was due October 23, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-001
FAC accepted this audit on April 27, 2018 — management decision was due October 27, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on April 26, 2017 — management decision was due October 26, 2017.
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.
Browse other Single Audit organizations in Minnesota →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
