EIN: 371054666
UEI: L6DYU4CCZRL9
Audited by: CliftonLarsonAllen LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 21, 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 January 21, 2027 (139 days from today).
What is a management decision? →There is not an ideal segregation of duties among personnel involved in the accounting function. A lack of proper segregation of duties could allow errors or irregularities to occur and go undetected. Due to budgetary constraints imposed by HUD, the Center, for sound economic reasons, must function with a small number of office personnel and correction of this condition would require the employment of additional office personnel. Consequently, corrective action may not be practical. Criteria: A proper segregation of duties is an important component of a system of strong internal controls and should be implemented, if possible. Cause: For sound economic reasons, the Center must function with a small number of office personnel, and correction of this condition would require the employment of additional office personnel. Consequently, corrective action may not be practical. Effect: A lack of segregation of duties increases the risk that errors or fraud may occur and not be prevented or detected on a timely basis. Repeat Finding: Yes, prior year finding 2024-001. Recommendation: When this condition exists, managements and the boards close supervision and review of accounting information is the best means of preventing or detecting errors and fraud. Views of Responsible Officials and Planned Corrective Actions: We will continue to monitor financial results and accounting information as hiring additional employees is not practical.
Show full finding ▾Hide full finding ▴Segregation of Duties See Section II Financial Statement Findings Federal Agency: U.S. Department of Housing and Urban Development Program Name: Section 8 - Lower Income Housing Assistance Program Assistance Listing #: 14.327 Questioned Costs: None Type of Finding: Material Weakness in Internal Control Over Compliance. Condition: There is not an ideal segregation of duties among personnel involved in the accounting function. A lack of proper segregation of duties could allow errors or irregularities to occur and go undetected. Due to budgetary constraints imposed by HUD, the Center, for sound economic reasons, must function with a small number of office personnel and correction of this condition would require the employment of additional office personnel. Consequently, corrective action may not be practical. Criteria: A proper segregation of duties is an important component of a system of strong internal controls and should be implemented, if possible. Cause: For sound economic reasons, the Center must function with a small number of office personnel, and correction of this condition would require the employment of additional office personnel. Consequently, corrective action may not be practical. Effect: A lack of segregation of duties increases the risk that errors or fraud may occur and not be prevented or detected on a timely basis. Repeat Finding: Yes, prior year finding 2024-001. Recommendation: When this condition exists, managements and the boards close supervision and review of accounting information is the best means of preventing or detecting errors and fraud. Views of Responsible Officials and Planned Corrective Actions: We will continue to monitor financial results and accounting information as hiring additional employees is not practical.
U.S. Department of Housing and Urban Development MATERIAL WEAKNESS Segregation of Duties Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and fraud. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We agree and will continue to monitor financial results and accounting information as hiring additional employees is not practical. Name(s) of the contact person(s) responsible for corrective action: Donald Bly Planned completion date for corrective action plan: In process
2024-001
FAC accepted this audit on September 8, 2025 — management decision was due March 8, 2026.
There is not an ideal segregation of duties among personnel involved in the accounting function. A lack of proper segregation of duties could allow errors or irregularities to occur and go undetected. Due to budgetary constraints imposed by HUD, the Center, for sound economic reasons, must function with a small number of office personnel and correction of this condition would require the employment of additional office personnel. Consequently, corrective action may not be practical. Criteria: A proper segregation of duties is an important component of a system of strong internal controls and should be implemented, if possible. Cause: For sound economic reasons, the Center must function with a small number of office personnel, and correction of this condition would require the employment of additional office personnel. Consequently, corrective action may not be practical. Effect: A lack of segregation of duties increases the risk that errors or fraud may occur and not be prevented or detected on a timely basis. Repeat Finding: Yes, prior year finding 2023-001. Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and fraud. Views of Responsible Officials and Planned Corrective Actions: We will continue to monitor financial results and accounting information as hiring additional employees is not practical.
Show full finding ▾Hide full finding ▴Finding No. 2024-001 – Segregation of Duties See Section II – Financial Statement Findings Federal Agency: U.S. Department of Housing and Urban Development Program Name: Section 8 - Lower Income Housing Assistance Program Assistance Listing #: 14.327 Questioned Costs: None Type of Finding: • Material Weakness in Internal Control Over Compliance.Finding No. 2024-001 – Segregation of Duties Type of Finding: • Material Weakness in Internal Control Over Financial Reporting Condition: There is not an ideal segregation of duties among personnel involved in the accounting function. A lack of proper segregation of duties could allow errors or irregularities to occur and go undetected. Due to budgetary constraints imposed by HUD, the Center, for sound economic reasons, must function with a small number of office personnel and correction of this condition would require the employment of additional office personnel. Consequently, corrective action may not be practical. Criteria: A proper segregation of duties is an important component of a system of strong internal controls and should be implemented, if possible. Cause: For sound economic reasons, the Center must function with a small number of office personnel, and correction of this condition would require the employment of additional office personnel. Consequently, corrective action may not be practical. Effect: A lack of segregation of duties increases the risk that errors or fraud may occur and not be prevented or detected on a timely basis. Repeat Finding: Yes, prior year finding 2023-001. Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and fraud. Views of Responsible Officials and Planned Corrective Actions: We will continue to monitor financial results and accounting information as hiring additional employees is not practical.
Segregation of Duties Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and fraud. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We agree and will continue to monitor financial results and accounting information as hiring additional employees is not practical. Name(s) of the contact person(s) responsible for corrective action: Donald Bly Planned completion date for corrective action plan: In process If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Donald Bly at 309-347-7791.
2023-002
FAC accepted this audit on September 18, 2024 — management decision was due March 18, 2025.
The Center engages CliftonLarsonAllen to assist in preparing its financial statements and accompanying disclosures. Criteria: A strong system of internal controls requires the Center to prepare its own financial statements and accompanying disclosures in accordance with accounting principles generally accepted in the United States of America. Cause: The Center engages CliftonLarsonAllen to assist in this process. However, the Center has reviewed and approved the annual financial statements and the related disclosures. Effect: This increases the risk of material omissions or other errors in financial statements and accompanying disclosures. Repeat Finding: Yes, prior year finding 2022-002. Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Actions: This condition is inherent in operations which, for sound economic reasons, must function with a small number of office personnel. Correction of this condition would require the employment of additional office personnel. We will continue to monitor financial reports and accounting information as correction of this condition is not practical. Questioned Costs: None
Show full finding ▾Hide full finding ▴Finding No. 2023-001 – Segregation of Duties Type of Finding: Material Weakness in Internal Control Over Compliance. Assistance Listing #: 14.327 Federal Agency: U.S. Department of Housing and Urban Development Program Name: Section 8 - Lower Income Housing Assistance Program Condition: The Center engages CliftonLarsonAllen to assist in preparing its financial statements and accompanying disclosures. Criteria: A strong system of internal controls requires the Center to prepare its own financial statements and accompanying disclosures in accordance with accounting principles generally accepted in the United States of America. Cause: The Center engages CliftonLarsonAllen to assist in this process. However, the Center has reviewed and approved the annual financial statements and the related disclosures. Effect: This increases the risk of material omissions or other errors in financial statements and accompanying disclosures. Repeat Finding: Yes, prior year finding 2022-002. Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Actions: This condition is inherent in operations which, for sound economic reasons, must function with a small number of office personnel. Correction of this condition would require the employment of additional office personnel. We will continue to monitor financial reports and accounting information as correction of this condition is not practical. Questioned Costs: None
U.S. Department of Housing and Urban Development United Auto Workers Senior Citizens' Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Audit period: January 1, 2023 - December 31, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and fraud. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We agree and will continue to monitor financial results and accounting information as hiring additional employees is not practical. Name(s) of the contact person(s) responsible for corrective action: Donald Bly Planned completion date for corrective action plan: In process If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Donald Bly at 309-347-7791.
2022-001
FAC accepted this audit on September 18, 2023 — management decision was due March 18, 2024.
FAC accepted this audit on July 19, 2022 — management decision was due January 19, 2023.
FAC accepted this audit on July 22, 2021 — management decision was due January 22, 2022.
FAC accepted this audit on July 22, 2021 — management decision was due January 22, 2022.
FAC accepted this audit on July 8, 2019 — management decision was due January 8, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on September 25, 2018 — management decision was due March 25, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on June 11, 2017 — management decision was due December 11, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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