EIN: 391979807
UEI: MMXJMXRF6QP5
Audited by: WIPFLI LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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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 June 12, 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 December 12, 2026 (91 days from today).
What is a management decision? →Pursuant to testing of eligibility and internal controls over eligibility, we noted the following control deficiency and noncompliance: Two tenants did not have an annual recertification. One tenant's rent calculation did not match the lease agreement. Context: We tested a sample of 48 out of 232 files for the year. Questioned Costs: None Effect: The program may be serving ineligible participants. Cause: Program staff turnover and lack of supervisory monitoring contributed to the control deficiency. Repeat: Yes - Years as Repeat Finding: One Auditor's Recommendation: We recommend the Agency strengthen its internal controls over eligibility to monitor all relevant information and documentation affecting the eligibility process. View of Responsible Officials: We agree with the auditor's recommendation and have prepared a corrective action plan to correct this.
Show full finding ▾Hide full finding ▴Eligibility Federal Program Information: Funding agency: U.S. Department of Housing and Urban Development Title: Indian Housing Block Grant Assistance Listing Number: 14.867 Award year and number: 2025 & 55-IH-55-73180 Criteria or Specific Requirement: Federal regulations require that each recipient shall adopt and follow written policies governing the eligibility, admission, and occupancy of families for housing assisted with grant funds that comply with the grant requirements (USC 4133 (d)). Condition: Pursuant to testing of eligibility and internal controls over eligibility, we noted the following control deficiency and noncompliance: Two tenants did not have an annual recertification. One tenant's rent calculation did not match the lease agreement. Context: We tested a sample of 48 out of 232 files for the year. Questioned Costs: None Effect: The program may be serving ineligible participants. Cause: Program staff turnover and lack of supervisory monitoring contributed to the control deficiency. Repeat: Yes - Years as Repeat Finding: One Auditor's Recommendation: We recommend the Agency strengthen its internal controls over eligibility to monitor all relevant information and documentation affecting the eligibility process. View of Responsible Officials: We agree with the auditor's recommendation and have prepared a corrective action plan to correct this.
Finding 2025-002 – Eligibility Assistance Listing No. 14.867 – Indian Housing Block Grant Condition: Pursuant to testing of eligibility and internal controls over eligibility, auditors noted the following control deficiency and noncompliance: • Two tenants did not have an annual recertification. • One tenant’s rent calculation did not match the lease agreement. Recommendation: We recommend that the Agency strengthen its internal controls over eligibility to monitor all relevant information and documentation affecting the eligibility process. Corrective Action Plan: • Ledger created to track recertification dates and completions- already in place • Supervisor will email occupancy of any incomplete recerts monthly • Tenant Files of completed recerts checked quarterly to verify all docs required are in file • TS Staff will verify that the rent calculation form and Lease rent amount are accurate and Entered on lease properly. Name of Contact Person Responsible for Corrective Action Plan: Patti Emery TS Supervisor Anticipated Completion Date: August 1, 2026
2024-003
FAC accepted this audit on September 22, 2025 — management decision was due March 22, 2026.
Pursuant to testing of eligibility and internal controls over eligibility, we noted the following control deficiency and noncompliance: One tenant did not have an annual recertfication or inspection completed. Context: We tested a sample of 40 out of 258 files for the year. Questioned Costs: None Effect: The program may be serving ineligible participants. Cause: Program staff turnover and lack of supervisory monitoring contributed to the control deficiency. Repeat: Yes - Years as Repeat Finding: One Auditor's Recommendation: We recommend the Agency strengthen its internal controls over eligibility to monitor all relevant information and documentation affecting the eligibility process. View of Responsible Officials: We agree with the auditor's recommendation and have prepared a corrective action plan to correct this.
Show full finding ▾Hide full finding ▴Eligibility Federal Program Information: Funding agency: U.S. Department of Housing and Urban Development Title: Indian Housing Block Grant Assistance Listing Number: 14.867 Award year and number: 2024 & 55-IH-55-73180 Criteria or Specific Requirement: Federal regulations require that each recipient shall adopt and follow written policies governing the eligibility, admission, and occupancy of families for housing assisted with grant funds that comply with the grant requirements (USC 4133 (d)). Condition: Pursuant to testing of eligibility and internal controls over eligibility, we noted the following control deficiency and noncompliance: One tenant did not have an annual recertfication or inspection completed. Context: We tested a sample of 40 out of 258 files for the year. Questioned Costs: None Effect: The program may be serving ineligible participants. Cause: Program staff turnover and lack of supervisory monitoring contributed to the control deficiency. Repeat: Yes - Years as Repeat Finding: One Auditor's Recommendation: We recommend the Agency strengthen its internal controls over eligibility to monitor all relevant information and documentation affecting the eligibility process. View of Responsible Officials: We agree with the auditor's recommendation and have prepared a corrective action plan to correct this.
Finding 2024-003 – Eligibility Assistance Listing No. 14.867 – Indian Housing Block Grant Condition: Pursuant to testing of eligibility and internal controls over eligibility, auditors noted the following control deficiency and noncompliance: • Seven tenants did not have an annual recertification or inspection completed. Recommendation: We recommend that the Agency strengthen its internal controls over eligibility to monitor all relevant information and documentation affecting the eligibility process. Corrective Action Plan: 1. Implement Tracking System o Establish/Update the tracking log (electronic) to record due dates for all tenant annual recertifications and inspections. o Assign responsibility to a designated staff member for updating and monitoring the log monthly. 2. Supervisory Review o Require quarterly review of the tracking log to ensure all inspections and recertifications are current. 3. Corrective Action on Missing Inspections o Immediately complete any outstanding inspections and recertifications for the seven files. Name of Contact Person Responsible for Corrective Action Plan: Raven Rosin Anticipated Completion Date: November 1, 2025
2023-002
FAC accepted this audit on September 25, 2024 — management decision was due March 25, 2025.
Pursuant to testing of eligibility and internal controls over eligibility, we noted the following control deficiency and noncompliance: One tenant did not have an annual recertfication or inspection completed. Context: We tested a sample of 19 out of 299 files for the year. Questioned Costs: None Effect: The program may be serving ineligible participants. Cause: Program staff turnover and lack of supervisory monitoring contributed to the control deficiency. Repeat: No Auditor's Recommendation: We recommend the Agency strengthen its internal controls over eligibility to monitor all relevant information and documentation affecting the eligibility process. View of Responsible Officials: We agree with the auditor's recommendation and have prepared a corrective action plan to correct this.
Show full finding ▾Hide full finding ▴Eligibility Federal Program Information: Funding agency: U.S. Department of Housing and Urban Development Title: Indian Housing Block Grant Assistance Listing Number: 14.867 Award year and number: 2023 & 55-IH-55-73180 Criteria or Specific Requirement: Federal regulations require that each recipient shall adopt and follow written policies governing the eligibility, admission, and occupancy of families for housing assisted with grant funds that comply with the grant requirements (USC 4133 (d)). Condition: Pursuant to testing of eligibility and internal controls over eligibility, we noted the following control deficiency and noncompliance: One tenant did not have an annual recertfication or inspection completed. Context: We tested a sample of 19 out of 299 files for the year. Questioned Costs: None Effect: The program may be serving ineligible participants. Cause: Program staff turnover and lack of supervisory monitoring contributed to the control deficiency. Repeat: No Auditor's Recommendation: We recommend the Agency strengthen its internal controls over eligibility to monitor all relevant information and documentation affecting the eligibility process. View of Responsible Officials: We agree with the auditor's recommendation and have prepared a corrective action plan to correct this.
Federal Awards Finding - Significant Deficiency in Internal Controls and Compliance Finding 2023-002 – Eligibility Assistance Listing No. 14.867 – Indian Housing Block Grant Condition: Pursuant to testing of eligibility and internal controls over eligibility, auditors noted the following control deficiency and noncompliance: • One tenant did not have an annual recertification or inspection completed. Recommendation: Wipfli LLP recommends that the Agency strengthen its internal controls over eligibility to monitor all relevant information and documentation affecting the eligibility process. Corrective Action Plan: Letter will be sent to the tenant for the recertification to be completed. Inspection will be scheduled with the inspector, inspections were put on hold during the pandemic. This was lifted in June of 2023 but would was not completed in October 2023, this will be scheduled and completed by the end of October 2024. Name of Contact Person Responsible for Corrective Action Plan: Raven Rosin Anticipated Completion Date: November 1, 2024
FAC accepted this audit on September 18, 2023 — management decision was due March 18, 2024.
FAC accepted this audit on June 26, 2022 — management decision was due December 26, 2022.
FAC accepted this audit on October 11, 2021 — management decision was due April 11, 2022.
FAC accepted this audit on September 15, 2020 — management decision was due March 15, 2021.
FAC accepted this audit on September 3, 2019 — management decision was due March 3, 2020.
FAC accepted this audit on September 24, 2018 — management decision was due March 24, 2019.
FAC accepted this audit on September 7, 2017 — management decision was due March 7, 2018.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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