EIN: 237431302
UEI: YH6GPJPGDMN6
Audited by: Core CPAs
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 25, 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 March 25, 2026 (156 days ago).
What is a management decision? →See Finding 2025-001 Repeat Finding: No Questioned Costs: $3,510 Statistical Sample: No Context: See Finding 2025-001 Effect or Potential Effect: See Finding 2025-001 Cause: See Finding 2025-001 Recommendation: See Finding 2025-001 Auditee Response/ Corrective Action Plan: See page 42.
Show full finding ▾Hide full finding ▴FINDING 2025-002: Material Weakness in Internal Control over Compliance – Reserve Drawdowns Federal Award Identification Assistance Listing Program Title: Rural Rental Housing Loans Assistance Listing Program Number: 10.415 Federal Award ID Number and Year: N/A Federal Agency: U.S. Department of Agriculture – Rural Development Compliance Requirements: L – Reporting Criteria: See Finding 2025-001 Condition: See Finding 2025-001 Repeat Finding: No Questioned Costs: $3,510 Statistical Sample: No Context: See Finding 2025-001 Effect or Potential Effect: See Finding 2025-001 Cause: See Finding 2025-001 Recommendation: See Finding 2025-001 Auditee Response/ Corrective Action Plan: See page 42.
Finding 2025-002 See response to finding 2025-001.
FAC accepted this audit on September 25, 2024 — management decision was due March 25, 2025.
FAC accepted this audit on September 29, 2023 — management decision was due March 29, 2024.
FAC accepted this audit on October 26, 2022 — management decision was due April 26, 2023.
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
U.S. DEPARTMENT OF AGRICULTURE RURAL RENTAL HOUSING LOANS (ASSISTANCE LISTING #10.415) Material Weakness Internal Control over Compliance and Noncompliance Drafting the Financial Statements, Related Notes, and Schedule of Expenditures of Federal Awards 2021-002 See finding 2021-001 for condition, criteria, cause, effect, repeat finding, auditor?s recommendation, and view of management.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF AGRICULTURE RURAL RENTAL HOUSING LOANS (ASSISTANCE LISTING #10.415) Material Weakness Internal Control over Compliance and Noncompliance Drafting the Financial Statements, Related Notes, and Schedule of Expenditures of Federal Awards 2021-002 See finding 2021-001 for condition, criteria, cause, effect, repeat finding, auditor?s recommendation, and view of management.
CORRECTIVE ACTION PLAN (UNAUDITED) (CONTINUED) FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT U.S. DEPARTMENT OF AGRICULTURE RURAL RENTAL HOUSING LOANS (ASSISTANCE LISTING #10.415) Material Weakness Internal Control over Compliance and Noncompliance Drafting the Financial Statements, Related Notes, and Schedule of Expenditures of Federal Awards 2021-002 See finding 2021-001 for condition, criteria, auditor?s recommendation, repeat finding, and management?s response.
2020-002
FAC accepted this audit on October 6, 2020 — management decision was due April 6, 2021.
The Organization requests its auditor to draft the year-end financial statements, accompanying notes to the financial statements, and Schedule of Expenditures of Federal Awards. Criteria: Establishing internal controls over the preparation of the financial statements and drafting the financial statements are the responsibility of management. The Organization should have an internal control system in place related to the preparation of the financial statements. In addition, the Uniform Guidance requires the auditee to prepare appropriate financial statements in accordance with section 200.510. Cause: The Organization does not have an internal control system in place to prepare the financial statements, which is common for an Organization of this size due to the limited number of office staff. Effect: The Organization engages its auditor to draft the financial statements, notes to the financial statements, and Schedule of Expenditures of Federal Awards. There is a risk that errors may occur and not be detected. Repeat Finding: This finding was reported in the prior year as 2019-004. Auditor?s Recommendation: It is the responsibility of management and those charged with governance to decide whether to accept the degree of risk associated with the Organization?s auditor drafting the financial statements, notes to the financial statements, and Schedule of Expenditure of Federal Awards because of the cost or other considerations. The Organization should continually work to expand on the information provided to the auditor in drafting the financial statements and perform a thorough review of the drafted financial statements, which includes reconciling information to the underlying documentation provided by management and other supporting schedules. If the Organization chooses not to accept this risk, a third-party accountant should be engaged to prepare a draft of the financial statements, related notes, and Schedule of Expenditures of Federal Awards. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: The Organization requests its auditor to draft the year-end financial statements, accompanying notes to the financial statements, and Schedule of Expenditures of Federal Awards. Criteria: Establishing internal controls over the preparation of the financial statements and drafting the financial statements are the responsibility of management. The Organization should have an internal control system in place related to the preparation of the financial statements. In addition, the Uniform Guidance requires the auditee to prepare appropriate financial statements in accordance with section 200.510. Cause: The Organization does not have an internal control system in place to prepare the financial statements, which is common for an Organization of this size due to the limited number of office staff. Effect: The Organization engages its auditor to draft the financial statements, notes to the financial statements, and Schedule of Expenditures of Federal Awards. There is a risk that errors may occur and not be detected. Repeat Finding: This finding was reported in the prior year as 2019-004. Auditor?s Recommendation: It is the responsibility of management and those charged with governance to decide whether to accept the degree of risk associated with the Organization?s auditor drafting the financial statements, notes to the financial statements, and Schedule of Expenditure of Federal Awards because of the cost or other considerations. The Organization should continually work to expand on the information provided to the auditor in drafting the financial statements and perform a thorough review of the drafted financial statements, which includes reconciling information to the underlying documentation provided by management and other supporting schedules. If the Organization chooses not to accept this risk, a third-party accountant should be engaged to prepare a draft of the financial statements, related notes, and Schedule of Expenditures of Federal Awards. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Evergreen Management Services, Inc. 430 Oriole Drive Spearfish, SD 57783 Phone 605-642-0619 Fax 605-642-0620 This institution is an equal opportunity provider and employer. CORRECTIVE ACTION PLAN (UNAUDITED) Pioneer Apartments, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2020. Name and address of independent public accounting firm: Casey Peterson, Ltd. 909 St. Joseph Street, Ste 101 Rapid City SD 57701 The findings from the June 30, 2020 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in that schedule. Evergreen Management Services, Inc., Managing Agent, is responsible for the findings disclosed within this document. If there are any questions regarding this Corrective Action Plan, please contact Margaret Richards, Director of Finance, at (605) 642-0619. FINDINGS - FINANCIAL STATEMENT AUDIT Material Weakness Internal Control over Financial Reporting Drafting the Financial Statements, Related Notes, and Schedule of Expenditures of Federal Awards 2020-001 Condition: The Organization requests its auditor to draft the year-end financial statements, accompanying notes to the financial statements, and Schedule of Expenditures of Federal Awards. Criteria: Establishing internal controls over the preparation of the financial statements and drafting the financial statements are the responsibility of management. The Organization should have an internal control system in place related to the preparation of the financial statements. In addition, the Uniform Guidance requires the auditee to prepare appropriate financial statements in accordance with section 200.510. Repeat Finding: This finding was reported in the prior year as 2019-001. Auditor?s Recommendation: It is the responsibility of management and those charged with governance to decide whether to accept the degree of risk associated with the Organization?s auditor drafting the financial statements, notes to the financial statements, and Schedule of Expenditure of Federal Awards because of the cost or other considerations. The Organization should continually work to expand on the information provided to the auditor in drafting the financial statements and perform a thorough review of the drafted financial statements, which includes reconciling information to the underlying documentation provided by management and other supporting schedules. If the Organization chooses not to accept this risk, a third-party accountant should be engaged to prepare a draft of the financial statements, related notes, and Schedule of Expenditures of Federal Awards. Management?s Response: Management agrees with the auditor?s recommendation. We closely review the financial statements drafted by the auditor and reconcile them to our supporting documentation and other information used in preparing the financial statements and note disclosures. In the future, we will provide supporting schedules and completed template disclosures for use in drafting the financial statements. CORRECTIVE ACTION PLAN (UNAUDITED) (CONTINUED) FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT U.S. DEPARTMENT OF AGRICULTURE RURAL RENTAL HOUSING LOANS CFDA #10.415 Material Weakness Internal Control over Compliance, and Noncompliance Drafting the Financial Statements, Related Notes, and Schedule of Expenditures of Federal Awards 2020-002 See finding 2020-001 for condition, criteria, auditor?s recommendation, repeat finding, and management?s response.
2019-004
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
The Organization requests its auditor to draft the year-end financial statements, accompanying notes to the financial statements, and Schedule of Expenditures of Federal Awards. Criteria: Establishing internal controls over the preparation of the financial statements and drafting the financial statements are the responsibility of management. The Organization should have an internal control system in place related to the preparation of the financial statements. In addition, the Uniform Guidance requires the auditee to prepare appropriate financial statements in accordance with section 200.510. Cause: The Organization does not have an internal control system in place to prepare the financial statements, which is common for an Organization of this size due to the limited number of office staff. Effect: The Organization engages its auditor to draft the financial statements, notes to the financial statements, and Schedule of Expenditures of Federal Awards. There is a risk that errors may occur and not be detected. Repeat Finding: This finding was reported in the prior year as 2018-004. Auditor?s Recommendation: It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with the Organization?s auditor drafting the financial statements, notes to the financial statements, and Schedule of Expenditure of Federal Awards because of the cost or other considerations. If the Organization chooses not to accept this risk, a third-party accountant should be engaged to prepare a draft of the financial statements, related notes, and Schedule of Expenditures of Federal Awards. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: The Organization requests its auditor to draft the year-end financial statements, accompanying notes to the financial statements, and Schedule of Expenditures of Federal Awards. Criteria: Establishing internal controls over the preparation of the financial statements and drafting the financial statements are the responsibility of management. The Organization should have an internal control system in place related to the preparation of the financial statements. In addition, the Uniform Guidance requires the auditee to prepare appropriate financial statements in accordance with section 200.510. Cause: The Organization does not have an internal control system in place to prepare the financial statements, which is common for an Organization of this size due to the limited number of office staff. Effect: The Organization engages its auditor to draft the financial statements, notes to the financial statements, and Schedule of Expenditures of Federal Awards. There is a risk that errors may occur and not be detected. Repeat Finding: This finding was reported in the prior year as 2018-004. Auditor?s Recommendation: It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with the Organization?s auditor drafting the financial statements, notes to the financial statements, and Schedule of Expenditure of Federal Awards because of the cost or other considerations. If the Organization chooses not to accept this risk, a third-party accountant should be engaged to prepare a draft of the financial statements, related notes, and Schedule of Expenditures of Federal Awards. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Condition: The Organization requests its auditor to draft the year-end financial statements, accompanying notes to the financial statements, and Schedule of Expenditures of Federal Awards. Criteria: Establishing internal controls over the preparation of the financial statements and drafting the financial statements are the responsibility of management. The Organization should have an internal control system in place related to the preparation of the financial statements. In addition, the Uniform Guidance requires the auditee to prepare appropriate financial statements in accordance with section 200.510. Repeat Finding: This finding was reported in the prior year as 2018-004. Auditor?s Recommendation: It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with the Organization?s auditor drafting the financial statements, notes to the financial statements, and Schedule of Expenditure of Federal Awards because of the cost or other considerations. If the Organization chooses not to accept this risk, a third-party accountant should be engaged to prepare a draft of the financial statements, related notes, and Schedule of Expenditures of Federal Awards. Management?s Response: Management agrees with the auditor?s recommendation and is aware of the lack of internal controls over drafting the financial statements, accompanying notes and schedule of expenditures of federal awards. No action is planned for this finding due to cost restraints. The Organization will continue to have the auditor draft the financial statements and accompanying notes as the Organization feels that the additional cost would not be significantly beneficial. The Organization feels that the most effective control it can have will be the Board?s knowledge of matters relating to the Organization?s daily operations.
2018-004
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-003
GSA_MIGRATION
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GSA_MIGRATION
2017-004
FAC accepted this audit on October 3, 2017 — management decision was due April 3, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on September 29, 2016 — management decision was due March 29, 2017.
GSA_MIGRATION
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