EIN: 208640691
UEI: MNABSCQDBP85
Audited by: FORGE FINANCIAL AND MANAGEMENT CONSULTING
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 December 18, 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 June 18, 2026 (77 days ago).
What is a management decision? →From the selections of tenant-based rental assistance for testing, the auditor noted one file with incorrect calculations of rental assistance. Criteria: Under the requirements of the major federal program tenant rental assistance is calculated using tenant asset and income verification procedures with a calculation applied to determine the level of assistance based on a tenant’s ability to pay. Incorrect calculations lead to variances from rental assistance allowed under the terms of the agreement. Cause: AHNI’s Assistant Property Manager is the primary team member responsible for assembling the tenant files and providing the information for requesting rental and security deposit assistance. The tenant files were processed without a review and the auditor noted no monitoring procedure in place to ensure calculations are performed and documented in accordance with the terms of the agreements. Effect or potential effect: Incorrect calculations could potentially impact future funding from government agencies. Questioned costs: None (immaterial) Context: From a sample of 25 rental/security deposit transactions (selected as individual tenant files), auditor noted one with incorrect or questioned calculations. On the file, the calculated rental assistance was less than auditor calculation. Recommendation: We recommend management implement processes and controls to have a review of each tenant certification to ensure rental amounts are calculated correctly. View of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Show full finding ▾Hide full finding ▴Noncompliance/Material Weakness: Auditing Finding 2024-003 – Review of Tenant File Calculations for Errors Identification of the federal program: Assistance Listing Number 14.239 Home Investment Partnership Program Condition: From the selections of tenant-based rental assistance for testing, the auditor noted one file with incorrect calculations of rental assistance. Criteria: Under the requirements of the major federal program tenant rental assistance is calculated using tenant asset and income verification procedures with a calculation applied to determine the level of assistance based on a tenant’s ability to pay. Incorrect calculations lead to variances from rental assistance allowed under the terms of the agreement. Cause: AHNI’s Assistant Property Manager is the primary team member responsible for assembling the tenant files and providing the information for requesting rental and security deposit assistance. The tenant files were processed without a review and the auditor noted no monitoring procedure in place to ensure calculations are performed and documented in accordance with the terms of the agreements. Effect or potential effect: Incorrect calculations could potentially impact future funding from government agencies. Questioned costs: None (immaterial) Context: From a sample of 25 rental/security deposit transactions (selected as individual tenant files), auditor noted one with incorrect or questioned calculations. On the file, the calculated rental assistance was less than auditor calculation. Recommendation: We recommend management implement processes and controls to have a review of each tenant certification to ensure rental amounts are calculated correctly. View of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Management agrees with the finding, and will evaluate available personnel to coordinate monitoring procedures to ensure accurate tenant calculations.
2024-003
FAC accepted this audit on May 14, 2025 — management decision was due November 14, 2025.
AHNI did not complete and submit their audit for the year ended June 30, 2024 to the federal clearing house until after the March 31, 2025 deadline. Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline. Effect or potential effect: The late filing could potentially impact future funding from government agencies. Questioned costs: None Context: The June 30, 2024 single audit reporting package was filed late with the Federal Audit Clearinghouse. Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely. View of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Show full finding ▾Hide full finding ▴Noncompliance/Material Weakness: Auditing Finding 2024-002 – Late Audit Reporting Identification of the federal program: Assistance Listing Number 14.239 Home Investment Partnership Program Condition: AHNI did not complete and submit their audit for the year ended June 30, 2024 to the federal clearing house until after the March 31, 2025 deadline. Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline. Effect or potential effect: The late filing could potentially impact future funding from government agencies. Questioned costs: None Context: The June 30, 2024 single audit reporting package was filed late with the Federal Audit Clearinghouse. Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely. View of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Management agrees with the finding, and will ensure all requested information is available for the auditor in order to facilitate timely completion of the audit by March 31.
2023-002
From the selections of tenant-based rental assistance for testing, the auditor noted two files with incorrect calculations of rental assistance. Criteria: Under the requirements of the major federal program tenant rental assistance is calculated using tenant asset and income verification procedures with a calculation applied to determine the level of assistance based on a tenant’s ability to pay. Incorrect calculations lead to variances from rental assistance allowed under the terms of the agreement. Cause: AHNI’s Assistant Property Manager is the primary team member responsible for assembling the tenant files and providing the information for requesting rental and security deposit assistance. The tenant files were processed without a review and the auditor noted no monitoring procedure in place to ensure calculations are performed and documented in accordance with the terms of the agreements. Effect or potential effect: Incorrect calculations could potentially impact future funding from government agencies. Questioned costs: None (immaterial) Context: From a sample of 26 rental/security deposit transactions (selected as individual tenant files), auditor noted 2 with incorrect or questioned calculations. On one file, employment income was omitted due to an error, which resulted a higher amount of rental assistance received than calculated by the auditor. On the second file, the calculated rental assistance was less than auditor calculation. Recommendation: We recommend management implement processes and controls to have a review of each tenant certification to ensure rental amounts are calculated correctly. View of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Show full finding ▾Hide full finding ▴Noncompliance/Material Weakness: Auditing Finding 2024-003 – Review of Tenant File Calculations for Errors Identification of the federal program: Assistance Listing Number 14.239 Home Investment Partnership Program Condition: From the selections of tenant-based rental assistance for testing, the auditor noted two files with incorrect calculations of rental assistance. Criteria: Under the requirements of the major federal program tenant rental assistance is calculated using tenant asset and income verification procedures with a calculation applied to determine the level of assistance based on a tenant’s ability to pay. Incorrect calculations lead to variances from rental assistance allowed under the terms of the agreement. Cause: AHNI’s Assistant Property Manager is the primary team member responsible for assembling the tenant files and providing the information for requesting rental and security deposit assistance. The tenant files were processed without a review and the auditor noted no monitoring procedure in place to ensure calculations are performed and documented in accordance with the terms of the agreements. Effect or potential effect: Incorrect calculations could potentially impact future funding from government agencies. Questioned costs: None (immaterial) Context: From a sample of 26 rental/security deposit transactions (selected as individual tenant files), auditor noted 2 with incorrect or questioned calculations. On one file, employment income was omitted due to an error, which resulted a higher amount of rental assistance received than calculated by the auditor. On the second file, the calculated rental assistance was less than auditor calculation. Recommendation: We recommend management implement processes and controls to have a review of each tenant certification to ensure rental amounts are calculated correctly. View of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Management agrees with the finding, and will evaluate available personnel to coordinate monitoring procedures to ensure accurate tenant calculations.
FAC accepted this audit on August 12, 2024 — management decision was due February 12, 2025.
AHNI did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline. Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline. Effect or potential effect: The late filing could potentially impact future funding from government agencies. Questioned costs: None Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse. Identification as a repeat finding, if applicable: No. Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely. Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Show full finding ▾Hide full finding ▴Finding 2023-002 – Late Audit Reporting Identification of the federal program: Assistance Listing Number 14.239 Home Investment Partnership Program, Assistance Listing Number 14.856 Lower Income Housing Assistance Program, Section 8 Moderate Rehabilitation, and Assistance Listing Number 14.195 Project-Based Rental Assistance. Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: AHNI did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline. Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline. Effect or potential effect: The late filing could potentially impact future funding from government agencies. Questioned costs: None Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse. Identification as a repeat finding, if applicable: No. Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely. Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Identifying Number 2023-002 Late Audit Reporting Finding: AHNI did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline. Corrective Actions Taken or Planned: We have implemented process improvements, documented all processes and have communicated timelines for month end closing to ensure timely financial reporting. Contact Person: Jodi Baker, Controller Completion Date: July 2024
FAC accepted this audit on February 21, 2023 — management decision was due August 21, 2023.
FAC accepted this audit on April 5, 2022 — management decision was due October 5, 2022.
FAC accepted this audit on January 14, 2021 — management decision was due July 14, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 6, 2019 — management decision was due July 6, 2019.
FAC accepted this audit on January 3, 2018 — management decision was due July 3, 2018.
FAC accepted this audit on January 4, 2017 — management decision was due July 4, 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.
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