EIN: 391225238
UEI: GSA_MIGRATION
Audited by: CLIFTONLARSONALLEN, LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 17, 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 November 17, 2022 (1393 days ago).
What is a management decision? →The auditors noted that there is no segregation of duties for tenant eligibility determinations or reporting. Questioned costs : None Context : The limited size of the Organization?s staff responsible for accounting and financial duties precludes a complete segregation of incompatible duties. The Organization has informed us that it may not be cost effective to hire the additional personnel required to achieve complete segregation of duties for eligibility and reporting functions. Cause: The condition is due to limited staff available. Effect: Lack of segregation of duties could result in a financial statement misstatement or incorrect eligibility determinations or reporting, caused by error or fraud, that would not be detected or prevented by Organization staff. Repeat Finding : Yes, prior year finding 2020-003. Recommendation: The board of directors should always be cognizant of this condition and oversee the financial operations of the Organization as closely as possible. Views of responsible officials: There is no disagreement with the audit finding. Recommendation: Security deposit funds should be maintained in a separate account and not spent on operations. Funds should be transferred from operating account as soon as possible. Views of responsible officials: There is no disagreement with the audit finding. Management is aware of Rural Development requirements but had no choice but to use security deposit funds to pay operating expenses to pay necessary project expenditures.
Show full finding ▾Hide full finding ▴2021-003 ? Lack of Segregation of Duties in Eligibility Determinations Federal agency: U.S. Department of Agriculture Federal program title: Rural Rental Housing Loans Assistance Listing Number: 10.415 Award Period: January 1, 2021 ? December 31, 2021 Type of Finding: ? Material Weakness in Internal Control over Compliance. Criteria or specific requirement: Generally, a system of internal control contemplates separation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transaction. Condition: The auditors noted that there is no segregation of duties for tenant eligibility determinations or reporting. Questioned costs : None Context : The limited size of the Organization?s staff responsible for accounting and financial duties precludes a complete segregation of incompatible duties. The Organization has informed us that it may not be cost effective to hire the additional personnel required to achieve complete segregation of duties for eligibility and reporting functions. Cause: The condition is due to limited staff available. Effect: Lack of segregation of duties could result in a financial statement misstatement or incorrect eligibility determinations or reporting, caused by error or fraud, that would not be detected or prevented by Organization staff. Repeat Finding : Yes, prior year finding 2020-003. Recommendation: The board of directors should always be cognizant of this condition and oversee the financial operations of the Organization as closely as possible. Views of responsible officials: There is no disagreement with the audit finding. Recommendation: Security deposit funds should be maintained in a separate account and not spent on operations. Funds should be transferred from operating account as soon as possible. Views of responsible officials: There is no disagreement with the audit finding. Management is aware of Rural Development requirements but had no choice but to use security deposit funds to pay operating expenses to pay necessary project expenditures.
FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture Rural Rental Housing Loans ? Assistance Listing No. 10.415 2021-003 Lack of Segregation of Duties in Eligibility Determinations Recommendation: The Board of Directors should always be cognizant of this condition and oversee the financial operations of the Organization as closely as possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Board of Directors is aware of this situation but it is not cost beneficial to hire another individual. The Board of Directors will continue to closely monitor the financial operations of the Organization. Name(s) of the contact person(s) responsible for corrective action: Alan Steinke Planned completion date for corrective action plan: On Going If the U.S. Department of Agriculture has questions regarding this plan, please call Alan Steinke at 608-685-3663.
2020-003
FAC accepted this audit on April 29, 2021 — management decision was due October 29, 2021.
The auditors noted that there is no segregation of duties for tenant eligibility determinations or reporting. Questioned costs: None Context: The limited size of the Organization?s staff responsible for accounting and financial duties precludes a complete segregation of incompatible duties. The Organization has informed us that it may not be cost effective to hire the additional personnel required to achieve complete segregation of duties for eligibility and reporting functions. Cause: The condition is due to limited staff available. Effect: Lack of segregation of duties could result in a financial statement misstatement or incorrect eligibility determinations or reporting, caused by error or fraud, that would not be detected or prevented by Organization staff. Repeat Finding: Yes, prior year finding 2019-003 Recommendation: The board of directors should always be cognizant of this condition and oversee the financial operations of the Organization as closely as possible. Views of responsible officials: There is no disagreement with the audit finding. Recommendation: Security deposit funds should be maintained in a separate account and not spent on operations. Funds should be transferred from operating account as soon as possible. Views of responsible officials: There is no disagreement with the audit finding. Management is aware of Rural Development requirements but had no choice but to use security deposit funds to pay operating expenses to pay necessary project expenditures.
Show full finding ▾Hide full finding ▴2020-003 ? Lack of Segregation of Duties in Eligibility Determinations Federal agency: U.S. Department of Agriculture Federal program title: Rural Rental Housing Loans CFDA Number: 10.415 Award Period: January 1, 2020 ? December 31, 2020 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or specific requirement: Generally, a system of internal control contemplates separation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transaction. Condition: The auditors noted that there is no segregation of duties for tenant eligibility determinations or reporting. Questioned costs: None Context: The limited size of the Organization?s staff responsible for accounting and financial duties precludes a complete segregation of incompatible duties. The Organization has informed us that it may not be cost effective to hire the additional personnel required to achieve complete segregation of duties for eligibility and reporting functions. Cause: The condition is due to limited staff available. Effect: Lack of segregation of duties could result in a financial statement misstatement or incorrect eligibility determinations or reporting, caused by error or fraud, that would not be detected or prevented by Organization staff. Repeat Finding: Yes, prior year finding 2019-003 Recommendation: The board of directors should always be cognizant of this condition and oversee the financial operations of the Organization as closely as possible. Views of responsible officials: There is no disagreement with the audit finding. Recommendation: Security deposit funds should be maintained in a separate account and not spent on operations. Funds should be transferred from operating account as soon as possible. Views of responsible officials: There is no disagreement with the audit finding. Management is aware of Rural Development requirements but had no choice but to use security deposit funds to pay operating expenses to pay necessary project expenditures.
U.S. Department of Agriculture Rural Rental Housing Loans ? CFDA No. 10.415 2020-003 Lack of Segregation of Duties in Eligibility Determinations Recommendation: The Board of Directors should always be cognizant of this condition and oversee the financial operations of the Organization as closely as possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Board of Directors is aware of this situation but it is not cost beneficial to hire another individual. The Board of Directors will continue to closely monitor the financial operations of the Organization. Name(s) of the contact person(s) responsible for corrective action: Alan Steinke Planned completion date for corrective action plan: On Going If the U.S. Department of Agriculture has questions regarding this plan, please call Alan Steinke at 608-685-3663.
2019-003
FAC accepted this audit on April 29, 2020 — management decision was due October 29, 2020.
The auditors noted that there is no segregation of duties for tenant eligibility determinations or reporting. Questioned costs: NoneContext: The limited size of the Organization?s staff responsible for accounting and financial duties precludes a complete segregation of incompatible duties. The Organization has informed us that it may not be cost effective to hire the additional personnel required to achieve complete segregation of duties for eligibility and reporting functions. Cause: The condition is due to limited staff available. Effect: Lack of segregation of duties could result in a financial statement misstatement or incorrect eligibility determinations or reporting, caused by error or fraud, that would not be detected or prevented by Organization staff. Repeat Finding: Yes, prior year finding 2018-003 Recommendation: The Board of Directors should always be cognizant of this condition and oversee the financial operations of the Organization as closely as possible. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2019-003 ? Lack of Segregation of Duties in Eligibility Determinations Federal agency: U.S. Department of Agriculture Federal program title: Rural Rental Housing Loans CFDA Number: 10.415 Award Period: January 1, 2019 ? December 31, 2019 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or specific requirement: Generally, a system of internal control contemplates separation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transaction. Condition: The auditors noted that there is no segregation of duties for tenant eligibility determinations or reporting. Questioned costs: NoneContext: The limited size of the Organization?s staff responsible for accounting and financial duties precludes a complete segregation of incompatible duties. The Organization has informed us that it may not be cost effective to hire the additional personnel required to achieve complete segregation of duties for eligibility and reporting functions. Cause: The condition is due to limited staff available. Effect: Lack of segregation of duties could result in a financial statement misstatement or incorrect eligibility determinations or reporting, caused by error or fraud, that would not be detected or prevented by Organization staff. Repeat Finding: Yes, prior year finding 2018-003 Recommendation: The Board of Directors should always be cognizant of this condition and oversee the financial operations of the Organization as closely as possible. Views of responsible officials: There is no disagreement with the audit finding.
MATERIAL WEAKNESS 2019-001 Lack of Segregation of Duties Recommendation: The Board of Directors should always be cognizant of this condition and oversee the financial operations of the Organization as closely as possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in response to finding: The Board of Directors will continue to closely monitor the financial operations of the Organization. Name(s) of the contact person(s) responsible for corrective action: Alan Steinke Planned completion date for corrective action plan: On Going
2018-003
The security deposit cash account was underfunded at December 31, 2019. The cash account had a balance of $1,346 and tenant deposits were $16,285. Questioned costs: None Context: The Organization has limited reserves to spend on operating costs. Snow removal and other costs in 2019 were higher than expected and resulting in the need to use security deposit funds to pay for some operating costs. The intent has always been for security deposit funds to be returned to security deposit account when organization has cash available. Cause: Organization needed to use security deposit funds to pay operating expenditures. Effect: The Organization is not in compliance with Rural Development requirements. Repeat Finding: No Recommendation: Security deposit funds should be maintained in a separate account and not spent on operations. Funds should be transferred from operating account as soon as possible. Views of responsible officials: There is no disagreement with the audit finding. Management is aware of Rural Development requirements but had no choice but to use security deposit funds to pay operating expenses to pay necessary project expenditures.
Show full finding ▾Hide full finding ▴2019-004 ? Underfunded Security Deposits Federal agency: U.S. Department of Agriculture Federal program title: Rural Rental Housing Loans CFDA Number: 10.415 Award Period: January 1, 2019 ? December 31, 2019 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: Rural Development requires security deposits from tenants to be maintained in a separate account and amount held in security deposit account should be sufficient to cover tenant deposits. Condition: The security deposit cash account was underfunded at December 31, 2019. The cash account had a balance of $1,346 and tenant deposits were $16,285. Questioned costs: None Context: The Organization has limited reserves to spend on operating costs. Snow removal and other costs in 2019 were higher than expected and resulting in the need to use security deposit funds to pay for some operating costs. The intent has always been for security deposit funds to be returned to security deposit account when organization has cash available. Cause: Organization needed to use security deposit funds to pay operating expenditures. Effect: The Organization is not in compliance with Rural Development requirements. Repeat Finding: No Recommendation: Security deposit funds should be maintained in a separate account and not spent on operations. Funds should be transferred from operating account as soon as possible. Views of responsible officials: There is no disagreement with the audit finding. Management is aware of Rural Development requirements but had no choice but to use security deposit funds to pay operating expenses to pay necessary project expenditures.
Auditor Preparation of Financial Statements Recommendation: The organization should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of annual financial statements can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in response to finding: Management will continue to rely on the audit firm to draft the financial statements and the related notes to the financial statements, and will review, approve, and accept responsibility for the annual financial statements prior to their issuance. Name(s) of the contact person(s) responsible for corrective action: Alan Steinke Planned completion date for corrective action plan: On Going
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
GSA_MIGRATION
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2017-003
FAC accepted this audit on April 10, 2018 — management decision was due October 10, 2018.
GSA_MIGRATION
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2017-003
FAC accepted this audit on April 16, 2018 — management decision was due October 16, 2018.
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2016-003
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