EIN: 363363881
UEI: GSA_MIGRATION
Audited by: CLIFTONLARSONALLEN LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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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 June 23, 2022. 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 December 23, 2022 (1345 days ago).
What is a management decision? →The available surplus cash at December 31, 2020 was not made until August 30, 2021. Questioned Cost: N/A Context: Due to the upcoming sale of the property, a delay in the required payment happened during 2021. Cause: Management did not make the payment timely as the sale date of the property continued to move during the year, the deposit was delayed during 2021. Effect: Underfunding of the residual receipts account from April 1, 2021 through August 29 2021. Repeat Finding: No Recommendation: Management implement controls to ensure all residual receipt deposits are made within the required timeframe on an annual basis. Views of responsible officials: There is no disagreement with the audit finding
Show full finding ▾Hide full finding ▴2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal program title: Section 223(f) Direct Loan Federal Assistance Listing Number: 14.155 Award period: Fiscal Period Ended February 24, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Significant Noncompliance (Unmodified Opinion) Criteria or specific requirement: The HUD regulatory agreement requires residual receipts deposits to be made as applicable surplus cash is available no later than March 31 of each year. Condition: The available surplus cash at December 31, 2020 was not made until August 30, 2021. Questioned Cost: N/A Context: Due to the upcoming sale of the property, a delay in the required payment happened during 2021. Cause: Management did not make the payment timely as the sale date of the property continued to move during the year, the deposit was delayed during 2021. Effect: Underfunding of the residual receipts account from April 1, 2021 through August 29 2021. Repeat Finding: No Recommendation: Management implement controls to ensure all residual receipt deposits are made within the required timeframe on an annual basis. Views of responsible officials: There is no disagreement with the audit finding
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-002 Section 223(f) Direct Loan ? Assistance Listing No. 14.155 Recommendation: Management implement controls to ensure all residual receipt deposits are made within the required timeframe on an annual basis.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Payment was made on August 30th, 2021 and management has implemented controls to ensure it is made in the required timeframe on an annual basis. Name(s) of the contact person(s) responsible for corrective action: Jim Strickland, Controller Planned completion date for corrective action plan: June 2022 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Jim Strickland at 612-827-8422.
FAC accepted this audit on April 26, 2021 — management decision was due October 26, 2021.
FAC accepted this audit on March 11, 2020 — management decision was due September 11, 2020.
FAC accepted this audit on March 11, 2019 — management decision was due September 11, 2019.
FAC accepted this audit on April 24, 2018 — management decision was due October 24, 2018.
FAC accepted this audit on March 5, 2017 — management decision was due September 5, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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