EIN: 391511537
UEI: WUCLDT8N5N73
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 24, 2024. 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 March 24, 2025 (519 days ago).
What is a management decision? →The Authority has not executed a General Depository Agreement for accounts holding EHV Service Fee funds in accordance with HUD requirements. Questioned costs: None Context: We reviewed the General Depository Agreement (GDA) and HUD report No. QAD-EHV-2023- WI186 noting the Authority had a GDA in place with its financial institution, but was not updated for the inclusion of the EHV related bank accounts. Cause: The Authority currently maintains two (2) accounts with Nicolet Bank which hold EHV service fee funds, a municipal checking account and a pooled funds sweep account. These accounts are not currently covered by a GDA. Effect: A lack of a properly executed GDA negatives affects HUDs ability to exert control over EHV funds held by the Authority, if HUD should need to freeze those funds because of default on part of the Authority. Repeat Finding: No Recommendation: We recommend that the Authority implement a process for ensuring that the GDA is updated with the financial institution when bank accounts are created or closed. Views of responsible officials: There is no disagreement with this finding.
Show full finding ▾Hide full finding ▴2023 – 001: Depository Agreement Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Choice Voucher Program Assistance Listing Number: 14.871 Award Period: January 1, 2023 to December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: HUD regulations at 24 CFR S982.52 Section 8 Tenant Based Assistance states, “the PHA must comply with the consolidated ACC, HUD regulations and other requirements for the program, issued by HUD headquarters, as regulations, Federal Register notices or other binding program directives as will as PHAs HUD-approved applications for program funding.” 24 CFR S 982.156(c) states, “the PHA must enter into an agreement with the depository in the form required by HUD.” Additionally, Section 13, Paragraph b of form HUD-5250, the “Consolidated Annual Contributions Contract” (ACC) requires PHAs to enter into an agreement with the depository institution, on the form required by HUD. Condition: The Authority has not executed a General Depository Agreement for accounts holding EHV Service Fee funds in accordance with HUD requirements. Questioned costs: None Context: We reviewed the General Depository Agreement (GDA) and HUD report No. QAD-EHV-2023- WI186 noting the Authority had a GDA in place with its financial institution, but was not updated for the inclusion of the EHV related bank accounts. Cause: The Authority currently maintains two (2) accounts with Nicolet Bank which hold EHV service fee funds, a municipal checking account and a pooled funds sweep account. These accounts are not currently covered by a GDA. Effect: A lack of a properly executed GDA negatives affects HUDs ability to exert control over EHV funds held by the Authority, if HUD should need to freeze those funds because of default on part of the Authority. Repeat Finding: No Recommendation: We recommend that the Authority implement a process for ensuring that the GDA is updated with the financial institution when bank accounts are created or closed. Views of responsible officials: There is no disagreement with this finding.
U.S. Department of Housing and Urban Development 2023-001 Housing Choice Voucher Program – Assistance Listing No. 14.871 Recommendation: We recommend that the Authority implement a process for ensuring that the GDA is updated with the financial institution when bank accounts are created or closed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority completed the process for updating the General Depository Agreement to include all required accounts. Name of the contact person responsible for corrective action: Patrick Leifker, Executive Director Planned completion date for corrective action plan: September 30, 2024
FAC accepted this audit on August 22, 2022 — management decision was due February 22, 2023.
The Authority has a procedure for obtaining the subrecipients audit report, but failed to do so for the most recently completed audit. Questioned costs: None Context: The Authority failed to obtain and review the audit report for the subrecipient of funding from the Housing Choice Voucher Program. Cause: The Authority's procedures were not completed related to compliance with the stated criteria. Effect: When the audit reports for the subrecipient are not obtained and reviewed, there is a chance that internal control or compliance issues may go uncorrected. Repeat Finding: No Recommendation: We recommend that the Authority follow their established policies and procedures to ensure compliance with the stated criteria. 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: Housing Choice Voucher Program Assistance Listing Number: 14.871 Award Period: January 1, 2021 to December 31, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: Verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in ? 200.501. Condition: The Authority has a procedure for obtaining the subrecipients audit report, but failed to do so for the most recently completed audit. Questioned costs: None Context: The Authority failed to obtain and review the audit report for the subrecipient of funding from the Housing Choice Voucher Program. Cause: The Authority's procedures were not completed related to compliance with the stated criteria. Effect: When the audit reports for the subrecipient are not obtained and reviewed, there is a chance that internal control or compliance issues may go uncorrected. Repeat Finding: No Recommendation: We recommend that the Authority follow their established policies and procedures to ensure compliance with the stated criteria. Views of responsible officials: There is no disagreement with the audit finding.
Subrecipient Monitoring Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program Assistance Listing Number: 14.871 Recommendation: Brown County Housing Authority should follow their established policies and procedures to ensure that every subrecipient is audited as required by Subpart F by obtaining the subrecipients? audit report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: BCHA has informed subrecipient that BCHA will be requiring the subrecipient to provide a copy of the subrecipients? audit report on an annual basis once the report has been completed. BCHA staff will contact subrecipient if that information has not been provided to the BCHA annually by October 1st. Name of the contact person responsible for corrective action: Patrick Leifker Planned completion date for corrective action plan: This corrective action plan will be put into place immediately (August 16, 2022).
FAC accepted this audit on October 29, 2020 — management decision was due April 29, 2021.
During our testing, we noted that the Organization did not have adequate supporting documentation in their file to ensure that subrecipient followed up on issues that were identified in the file review testing done by the Organization. Questioned costs: None Context: 27 file reviews were conducted in 2019. The Organization did not have the supporting documentation to show issues were followed up on any file reviews. Cause: The Organization had staff turnover in 2019 and email addresses changed so information was saved in emails that was no longer accessible. Effect: Information required to be maintained in Tenant files could be missing. HAP could have not been corrected if that was an issue. Repeat Finding: No Recommendation: We recommend that Management implements a system where all file review issues are followed up in a timely manner and supporting documentation is saved to show this follow-up occurred and any HAP changes were corrected, if applicable. Views of responsible officials: We agree with this finding. Please see correction action plan.
Show full finding ▾Hide full finding ▴2019-001 Subrecipient Monitoring Federal Agency: U.S. Department of Housing and Urban Development Federal program title: Section 8 Housing Choice Vouchers CFDA Number: 14.871 Pass-Through Agency: Not applicable. Pass-Through Numbers(s): Not applicable. Award Period: January 1, 2019 through December 31, 2019 Type of Finding: Significant deficiency in Internal Control over Compliance Criteria: The Organization is required to follow up and ensure subrecipient takes timely and appropriate action on all deficiencies pertaining to the Federal award provided to the subrecipient. Condition: During our testing, we noted that the Organization did not have adequate supporting documentation in their file to ensure that subrecipient followed up on issues that were identified in the file review testing done by the Organization. Questioned costs: None Context: 27 file reviews were conducted in 2019. The Organization did not have the supporting documentation to show issues were followed up on any file reviews. Cause: The Organization had staff turnover in 2019 and email addresses changed so information was saved in emails that was no longer accessible. Effect: Information required to be maintained in Tenant files could be missing. HAP could have not been corrected if that was an issue. Repeat Finding: No Recommendation: We recommend that Management implements a system where all file review issues are followed up in a timely manner and supporting documentation is saved to show this follow-up occurred and any HAP changes were corrected, if applicable. Views of responsible officials: We agree with this finding. Please see correction action plan.
2019-001 Subrecipient Monitoring Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: Brown County Housing Authority should design controls to ensure that all tenant files that contain missing or incorrect issues are followed up on in a timely manner and supporting documentation is saved to verify this follow up occurred. Any HAP changes should be corrected and documented, if applicable. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: On an annual basis, BCHA staff regularly review the case files for the administration of the program conducted by ICS staff. During those file reviews, the results of those reviews will be retained on the BCHA drive within Brown County. Additionally, any subsequent follow up/corrections to the file will be requested from ICS staff and followed up on within 30 days of the notice to ICS. Upon receipt of the corrected documentation/follow up from ICS, that documentation will also be electronically saved within the BCHA drive within Brown County for future retention. Names of the contact persons responsible for corrective action: Patrick Leifker, Executive Director and David Diedrick, Senior Accountant. Planned completion date for corrective action plan: Corrective Action was completed October 15, 2020.
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