EIN: 363523983
UEI: UU31TP8SKZY3
Audited by: Dauby O'Connor & Zaleski, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 2026. 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 July 13, 2026 (50 days ago).
What is a management decision? →FAC accepted this audit on March 6, 2025 — management decision was due September 6, 2025.
The system of internal controls did not prevent the improper payments of questioned costs of expenses for a property that was not the Indian Center Housing Corporation d/b/a The Indian Center property. Cause: Improper payments were made for properties that were not Indian Center Housing Corporation d/b/a The Indian Center. Effect or protentional effect: The control deficiency may allow for the payment of improper expenses and questioned costs per HUD guidelines. Questioned Costs: $25,344. Context: Of the $18,699 of costs sampled $1,005 represented questioned costs. Additionally, based on the questioned costs identified, a projection was performed for the total population in the program during the year. Of the total population of $471,564, likely questioned costs based on the projection was $25,344. Recommendation: The Indian Center Housing Corporation d/b/a The Indian Center should improve its internal control procedures to ensure proper payment of expenses and questioned costs. Views of responsible officials: The improper payments were returned in the subsequent year. Indian Center Housing Corporation d/b/a The Indian Center will review its procedures to ensure that only proper expenses are paid.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Assistance Living Number 14.157 - U.S. Department of Housing and Urban Development-Elderly Supportive Housing/Section 202 Direct Loan. Grant Identifying Number – 103-EH059-NP-WAH/L8. Compliance Requirement: Allowable Activities/Costs. Material Noncompliance. Criteria: Program requirements state that only properly supported allowable costs be charged to the program. Condition: The system of internal controls did not prevent the improper payments of questioned costs of expenses for a property that was not the Indian Center Housing Corporation d/b/a The Indian Center property. Cause: Improper payments were made for properties that were not Indian Center Housing Corporation d/b/a The Indian Center. Effect or protentional effect: The control deficiency may allow for the payment of improper expenses and questioned costs per HUD guidelines. Questioned Costs: $25,344. Context: Of the $18,699 of costs sampled $1,005 represented questioned costs. Additionally, based on the questioned costs identified, a projection was performed for the total population in the program during the year. Of the total population of $471,564, likely questioned costs based on the projection was $25,344. Recommendation: The Indian Center Housing Corporation d/b/a The Indian Center should improve its internal control procedures to ensure proper payment of expenses and questioned costs. Views of responsible officials: The improper payments were returned in the subsequent year. Indian Center Housing Corporation d/b/a The Indian Center will review its procedures to ensure that only proper expenses are paid.
The corrective action plan for the internal controls over expenses paid (2024-001), is summarized as follows: Corrective Action Planned: The Center will review and update its procedures to ensure the proper payment of allowable expenses. Anticipated Completion Date: December 31, 2024. Responsible: Management and Board of Directors.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on October 26, 2022 — management decision was due April 26, 2023.
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
The Organization failed to make the required deposit into the residual receipts account within 60 days of year end. The Organization also failed to monitor deposit requirements for the residual receipts account. Cause: A breakdown in the Organization?s internal controls over special tests and provisions of the program did not allow for the Organization to fully comply with the maintenance of required accounts. Effect or potential effect: The Organization did not properly fund the residual receipts account and may not have complied with the deposit requirements of the residual receipts account. Repeat Finding: Repeat finding of 2020-001. Recommendation: The Organization should review its internal control system over special tests and provisions to determine improvements that can be made to ensure compliance with established account requirements of the program. Views of the responsible officials: Management will review requirements related to program accounts and will establish a procedure to monitor and provide for the timely review of required account activities.
Show full finding ▾Hide full finding ▴Identification data: U.S. Department of Housing and Urban Development-Elderly Supportive Housing/Section 202 Direct Loan-CFDA No. 14.157. Criteria: Title 24 CFR Section 891.400(e) requires the Organization to establish and maintain specific accounts, including a project account, replacement reserve, and residual receipts account. Each account requires specific conditions and uses of account funds are subject to approval by the U.S. Department of Housing and Urban Development. Condition: The Organization failed to make the required deposit into the residual receipts account within 60 days of year end. The Organization also failed to monitor deposit requirements for the residual receipts account. Cause: A breakdown in the Organization?s internal controls over special tests and provisions of the program did not allow for the Organization to fully comply with the maintenance of required accounts. Effect or potential effect: The Organization did not properly fund the residual receipts account and may not have complied with the deposit requirements of the residual receipts account. Repeat Finding: Repeat finding of 2020-001. Recommendation: The Organization should review its internal control system over special tests and provisions to determine improvements that can be made to ensure compliance with established account requirements of the program. Views of the responsible officials: Management will review requirements related to program accounts and will establish a procedure to monitor and provide for the timely review of required account activities.
Finding 2021 - 001 Special Tests and Provisions for the Supportive Housing for the Elderly Program (Section 202), CFDA No. 14.157 Corrective Action Planned: Management will review requirements related to program accounts and will establish a procedure to monitor and provide for the timely review of required account activities. Anticipated Completion Date: September 2021. Responsible Parties: Management.
2020-001
FAC accepted this audit on October 11, 2020 — management decision was due April 11, 2021.
The Organization failed to make the required deposit into the residual receipts account within 60 days of year end. The Organization also failed to monitor deposit requirements for the residual receipts account. Cause: A breakdown in the Organization?s internal controls over special tests and provisions of the program did not allow for the Organization to fully comply with the maintenance of required accounts. Effect or potential effect: The Organization did not properly fund the residual receipts account and may not have complied with the deposit requirements of the residual receipts account. Repeat Finding: Repeat finding of 2019-001. Recommendation: The Organization should review its internal control system over special tests and provisions to determine improvements that can be made to ensure compliance with established account requirements of the program. Views of the responsible officials: Management will review requirements related to program accounts and will establish a procedure to monitor and provide for the timely review of required account activities.
Show full finding ▾Hide full finding ▴Identification data: U.S. Department of Housing and Urban Development-Elderly Supportive Housing/Section 202 Direct Loan-CFDA No. 14.157. Criteria: Title 24 CFR Section 891.400(e) requires the Organization to establish and maintain specific accounts, including a project account, replacement reserve, and residual receipts account. Each account requires specific conditions and uses of account funds are subject to approval by the U.S. Department of Housing and Urban Development. Condition: The Organization failed to make the required deposit into the residual receipts account within 60 days of year end. The Organization also failed to monitor deposit requirements for the residual receipts account. Cause: A breakdown in the Organization?s internal controls over special tests and provisions of the program did not allow for the Organization to fully comply with the maintenance of required accounts. Effect or potential effect: The Organization did not properly fund the residual receipts account and may not have complied with the deposit requirements of the residual receipts account. Repeat Finding: Repeat finding of 2019-001. Recommendation: The Organization should review its internal control system over special tests and provisions to determine improvements that can be made to ensure compliance with established account requirements of the program. Views of the responsible officials: Management will review requirements related to program accounts and will establish a procedure to monitor and provide for the timely review of required account activities.
Finding 2020 - 001 Special Tests and Provisions for the Supportive Housing for the Elderly Program (Section 202), CFDA No. 14.157 Corrective Action Planned: Management will review requirements related to program accounts and will establish a procedure to monitor and provide for the timely review of required account activities. Anticipated Completion Date: September 2020. Responsible Parties: Management.
2019-001
FAC accepted this audit on July 27, 2020 — management decision was due January 27, 2021.
The Organization failed to make the required deposit into the residual receipts account within 60 days of year end. The Organization also failed to monitor deposit requirements for the residual receipts account. Cause: A breakdown in the Organization?s internal controls over special tests and provisions of the program did not allow for the Organization to fully comply with the maintenance of required accounts. Effect or potential effect: The Organization did not properly fund the residual receipts account and may not have complied with the deposit requirements of the residual receipts account. Repeat Finding: Repeat finding of 2018-001. Recommendation: The Organization should review its internal control system over special tests and provisions to determine improvements that can be made to ensure compliance with established account requirements of the program. Views of the responsible officials: Management will review requirements related to program accounts and will establish a procedure to monitor and provide for the timely review of required account activities.
Show full finding ▾Hide full finding ▴Identification data: U.S. Department of Housing and Urban Development-Elderly Supportive Housing/Section 202 Direct Loan-CFDA No. 14.157. Criteria: Title 24 CFR Section 891.400(e) requires the Organization to establish and maintain specific accounts, including a project account, replacement reserve, and residual receipts account. Each account requires specific conditions and uses of account funds are subject to approval by the U.S. Department of Housing and Urban Development. Condition: The Organization failed to make the required deposit into the residual receipts account within 60 days of year end. The Organization also failed to monitor deposit requirements for the residual receipts account. Cause: A breakdown in the Organization?s internal controls over special tests and provisions of the program did not allow for the Organization to fully comply with the maintenance of required accounts. Effect or potential effect: The Organization did not properly fund the residual receipts account and may not have complied with the deposit requirements of the residual receipts account. Repeat Finding: Repeat finding of 2018-001. Recommendation: The Organization should review its internal control system over special tests and provisions to determine improvements that can be made to ensure compliance with established account requirements of the program. Views of the responsible officials: Management will review requirements related to program accounts and will establish a procedure to monitor and provide for the timely review of required account activities.
Finding 2019 - 001 Special Tests and Provisions for the Supportive Housing for the Elderly Program (Section 202), CFDA No. 14.157 Corrective Action Planned: Management will review requirements related to program accounts and will establish a procedure to monitor and provide for the timely review of required account activities. Anticipated Completion Date: July 2020. Responsible Parties: Management.
2018-001
The Organization failed to submit the required financial statements within the reporting deadline. The Organization also failed to monitor reporting requirements. Cause: A breakdown in the Organization?s internal controls over reporting of the program did not allow for the Organization to fully comply with the reporting requirements. Effect or potential effect: The Organization did not properly submit reports within the established deadline and is not in compliance with program reporting requirements. Recommendation: The Organization should review its internal control system reporting to determine improvements that can be made to ensure compliance with reporting requirements of the program. Views of the responsible officials: Management will review requirements related to program reports and will establish a procedure to monitor and provide for the timely submission of reports.
Show full finding ▾Hide full finding ▴Identification data: U.S. Department of Housing and Urban Development-Elderly Supportive Housing/Section 202 Direct Loan-CFDA No. 14.157. Criteria: Title 24 CFR Section 5.801 requires the Organization to submit financial statements to the U.S. Department of Housing and Urban Development within 90 days after the end of each fiscal year of project operations. Additionally, audited financial statements are due nine months after fiscal year end. Condition: The Organization failed to submit the required financial statements within the reporting deadline. The Organization also failed to monitor reporting requirements. Cause: A breakdown in the Organization?s internal controls over reporting of the program did not allow for the Organization to fully comply with the reporting requirements. Effect or potential effect: The Organization did not properly submit reports within the established deadline and is not in compliance with program reporting requirements. Recommendation: The Organization should review its internal control system reporting to determine improvements that can be made to ensure compliance with reporting requirements of the program. Views of the responsible officials: Management will review requirements related to program reports and will establish a procedure to monitor and provide for the timely submission of reports.
Finding 2019 - 002 Reporting for the Supportive Housing for the Elderly Program (Section 202), CFDA No. 14.157 Corrective Action Planned: Management will review requirements related to program reports and will establish a procedure to monitor and provide for the timely submission of reports. Anticipated Completion Date: July 2020. Responsible Parties: Management.
FAC accepted this audit on December 27, 2018 — management decision was due June 27, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 2, 2018 — management decision was due July 2, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 5, 2016 — management decision was due June 5, 2017.
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