EIN: 237382008
UEI: DQPCC14HDEC6
Audited by: Hawkins Ash CPAs
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 5, 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 November 5, 2025 (308 days ago).
What is a management decision? →FAC accepted this audit on April 12, 2024 — management decision was due October 12, 2024.
The insurance policy lapsed as of September 15, 2023, and the property was left uninsured. Questioned Cost: Not applicable. Context: Property insurance is required as security for an Agency loan. The property does not have property insurance. Effect: Without property insurance, the property is not covered for damages or other liabilities impacting the property. Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Obtain property insurance for the property. Management’s Response: Insurance was force placed by Rural Development effective 12/26/2023, bid accepted on 3/5/2024 by the board, for a replacement policy that will be effective when the fire damage in building 141 is completed.
Show full finding ▾Hide full finding ▴2023-001 - Property Insurance Program: Rural Rental Housing Loans Criteria: Per Title 7 CFR Part 3560.105, the property must purchase and maintain property insurance on all buildings included as security for an Agency loan. Condition: The insurance policy lapsed as of September 15, 2023, and the property was left uninsured. Questioned Cost: Not applicable. Context: Property insurance is required as security for an Agency loan. The property does not have property insurance. Effect: Without property insurance, the property is not covered for damages or other liabilities impacting the property. Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Obtain property insurance for the property. Management’s Response: Insurance was force placed by Rural Development effective 12/26/2023, bid accepted on 3/5/2024 by the board, for a replacement policy that will be effective when the fire damage in building 141 is completed.
Audit Finding Number: 2023-0001 Agency: U.S. Department of Agriculture Responsible Person, Title: David Heyer, Managing Member Completion date: January 1, 2024 Agency Response: Concur Corrective Action Plan: Insurance was force placed by Rural Development effective 12/26/2023, bid accepted on 3/5/2024 by the board, for a replacement policy that will be effective when the fire damage in building 141 is completed.
As of December 31, 2023, the insurance escrow account was not properly funded to cover the insurance premium. Questioned Cost: Not applicable. Context: The property does not have property insurance and has not established an insurance escrow. Effect: The property does not have an escrow set aside to purchase required insurance.Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Properly fund insurance escrow account. Management’s Response: An account is set up for the insurance escrow. Deposits will be made on a monthly basis to cover the annual cost of the insurance.
Show full finding ▾Hide full finding ▴2023-002 - Insurance Escrow Program: Rural Rental Housing Loans Criteria: Per RD loan agreement, the property is required to establish an insurance escrow account equal to the amount of the premium due. Condition: As of December 31, 2023, the insurance escrow account was not properly funded to cover the insurance premium. Questioned Cost: Not applicable. Context: The property does not have property insurance and has not established an insurance escrow. Effect: The property does not have an escrow set aside to purchase required insurance.Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Properly fund insurance escrow account. Management’s Response: An account is set up for the insurance escrow. Deposits will be made on a monthly basis to cover the annual cost of the insurance.
Audit Finding Number: 2023-0002 Agency: U.S. Department of Agriculture Responsible Person, Title: David Heyer, Managing Member Completion date: January 1, 2024 Agency Response: Concur Corrective Action Plan: An account is set up for the insurance escrow. Deposits will be made on a monthly basis to cover the annual cost of the insurance.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on March 24, 2022 — management decision was due September 24, 2022.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
FAC accepted this audit on March 31, 2020 — management decision was due October 1, 2020.
FAC accepted this audit on April 9, 2019 — management decision was due October 9, 2019.
FAC accepted this audit on April 30, 2018 — management decision was due October 30, 2018.
FAC accepted this audit on April 25, 2017 — management decision was due October 25, 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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