EIN: 311749430
UEI: UBQLFLDJZ793
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 23, 2023. 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 23, 2023 (1035 days ago).
What is a management decision? →The Project only deposited $20,306 into the replacement reserve for the year ended December 31, 2022. Context: Management did not make the December 2022 deposit. Cause: Managements controls did not identify and correct the lack of payment on a timely basis. Effect: The replacement reserve was underfunded $1,846 at December 31, 2022. Repeat Finding: No Recommendation: Recommend that a catchup payment is made as soon or possible to make the replacement reserve whole. Views of responsible officials: There is no disagreement with the audit finding. Management made the required catchup payment on February 27, 2023.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Housing and Urban Development Criteria or specific requirement: Per the regulatory agreement a monthly deposit is to be made into the replacement reserve. Per HUD-9250, starting January 1, 2022 that monthly amount is $1,846 which equates to an annual deposit of $22,152. Condition: The Project only deposited $20,306 into the replacement reserve for the year ended December 31, 2022. Context: Management did not make the December 2022 deposit. Cause: Managements controls did not identify and correct the lack of payment on a timely basis. Effect: The replacement reserve was underfunded $1,846 at December 31, 2022. Repeat Finding: No Recommendation: Recommend that a catchup payment is made as soon or possible to make the replacement reserve whole. Views of responsible officials: There is no disagreement with the audit finding. Management made the required catchup payment on February 27, 2023.
U.S. Department of Housing and Urban Development 2022-001 Section 202 Capital Advance ? Assistance Listing No. 14.157 Replacement Reserve: The replacement reserve was underfunded by $1,846 at December 31, 2022. Recommendation: A catchup payment is made as soon as possible to make the replacement reserve whole. There is no disagreement with the audit finding. Action taken in response to finding: The additional payment was made on February 27, 2023, making the replacement reserve whole. Name of the contact person responsible for corrective action: Lisa Gindt Planned completion date for corrective action plan: February 27, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Lisa Gindt at 651-766-4368.
FAC accepted this audit on June 7, 2022 — management decision was due December 7, 2022.
The Project has a Due to Related Party on its balance sheet at year end. Questioned costs: $32,383 Context: There are shared employees between the Project and another related entity. The accounting to properly reimburse the Project on a monthly basis for these payroll related costs was not accurately conducted and therefore the repayment was not made until identified in early 2022. The receivable is a short-term balance that corrects itself in early 2022. Cause: The reimbursement of allocated salary costs from a related entity was not completed nor repaid until after the fiscal year end. The transactions in the current year and the timing of payments resulted in a short-term receivable. Effect: Funds of the project were borrowed to a related party in the amount of $32,383. Repeat Finding: No Recommendation: Procedures should be in place to ensure timely reimbursements to the related party. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Housing and Urban Development Federal program title: Section 202 HUD Capital Advance Assistance Listing Number: 14.157 Award Period: Fiscal Period Ended December 31, 2021 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Material Noncompliance (Modified Opinion) Criteria or specific requirement: All project funds must be used for the operation of the project and cannot be borrowed out to any other entity. Condition: The Project has a Due to Related Party on its balance sheet at year end. Questioned costs: $32,383 Context: There are shared employees between the Project and another related entity. The accounting to properly reimburse the Project on a monthly basis for these payroll related costs was not accurately conducted and therefore the repayment was not made until identified in early 2022. The receivable is a short-term balance that corrects itself in early 2022. Cause: The reimbursement of allocated salary costs from a related entity was not completed nor repaid until after the fiscal year end. The transactions in the current year and the timing of payments resulted in a short-term receivable. Effect: Funds of the project were borrowed to a related party in the amount of $32,383. Repeat Finding: No Recommendation: Procedures should be in place to ensure timely reimbursements to the related party. Views of responsible officials: There is no disagreement with the audit finding.
U.S. Department of Housing and Urban Development Section 202 Capital Advance ? Assistance Listing No. 14.157 Unauthorized Loans: Due to a salary allocation being missed during the general ledger conversion, $32,383 is receivable from a related party for the allocated wages. Recommendation: Procedures should be in place to ensure timely reimbursements to the related party. There is no disagreement with the audit finding. Action taken in response to finding: The related party paid Winona Shores on March 16, 2022. Name of the contact person responsible for corrective action: Lisa Gindt Planned completion date for corrective action plan: The finding was corrected on March 16, 2022. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Lisa Gindt at 651-766-4368.
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