EIN: 410706141
UEI: MEE1N3X1YGD7
Single Audit filed under EIN: 410991680
122019262, 202265971, 203138196, 203349394, 203349702, 203349887, 203350024, 204794739, 205996177, 208335586, 237005359, 261226617, 262912486, 271086011, 272552748, 320190409, 363397264, 363517696, 363517697, 410693880, 410851573, 411287792, 411293970, 411356565, 411378656, 411388583, 411414831, 411434246, 411456897, 411463518, 411482417, 411483099, 411544996, 411560554, 411567046, 411568579, 411573810, 411592761, 411602044, 411753325, 411761760, 411765832, 411769727, 411796007, 411805759, 411846481, 411852028, 411865874, 411928275, 411964691, 411983267, 412012560, 452665537, 455422455, 455588268, 461336243, 462441825, 462454295, 465444821, 472449637, 611408831, 721586863, 810625135, 813927337, 814469761, 822364607, 980417513 · unlinked EINs have no separate FAC filing
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 April 27, 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 October 27, 2026 (54 days from today).
What is a management decision? →Management is responsible for reviewing the replacement reserve withdrawal form to verify proper approval and signature. Context: While performing audit procedures it was noted that the client did not get the proper approval and signature from management on the replacement reserve withdrawal form for two of the three requests during 2025. Cause: The Project did not monitor this control and get the proper approval or signature. Effect: Replacement reserve withdrawal form was sent to HUD without proper approval and signature. Repeat Finding: No Recommendation: Recommend management follows the controls and procedures in place and to verify these are followed prior to sending any replacement reserve withdrawal request forms to HUD. Views on Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2025-001 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Section 232 HUD Insured Mortgage Assistance Living Number: 14.157 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirements: Replacement reserve withdrawal form required an internal signature for Approval prior to submitting to HUD. Condition: Management is responsible for reviewing the replacement reserve withdrawal form to verify proper approval and signature. Context: While performing audit procedures it was noted that the client did not get the proper approval and signature from management on the replacement reserve withdrawal form for two of the three requests during 2025. Cause: The Project did not monitor this control and get the proper approval or signature. Effect: Replacement reserve withdrawal form was sent to HUD without proper approval and signature. Repeat Finding: No Recommendation: Recommend management follows the controls and procedures in place and to verify these are followed prior to sending any replacement reserve withdrawal request forms to HUD. Views on Responsible Officials: There is no disagreement with the audit finding.
Section 202 Capital Advance Federal Assistance Listing #14.157 Recommendation: We recommend management follows the controls and procedures in place and to verify these are followed prior to sending any replacement reserve withdrawal request forms to HUD. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will ensure moving forward that all replacement reserve withdrawal request forms are properly authorized prior to sending to HUD. Name of the contact person responsible for corrective action: Todd Willett, Chief Financial Officer Planned completion date for corrective action plan: March 23, 2026 If the United States Department of Housing and Urban Development has questions regarding this plan, please call Todd Willett at 612-874-3493.
FAC accepted this audit on April 27, 2026 — management decision was due October 27, 2026.
Management is responsible for reviewing the replacement reserve withdrawal form to verify proper approval and signature. Context: While performing audit procedures it was noted that the client did not get the proper approval and signature from management on the replacement reserve withdrawal form for two of the three requests during 2025. Cause: The Project did not monitor this control and get the proper approval or signature. Effect: Replacement reserve withdrawal form was sent to HUD without proper approval and signature. Repeat Finding: No Recommendation: Recommend management follows the controls and procedures in place and to verify these are followed prior to sending any replacement reserve withdrawal request forms to HUD. Views on Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2025-001 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Section 232 HUD Insured Mortgage Assistance Living Number: 14.157 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirements: Replacement reserve withdrawal form required an internal signature for Approval prior to submitting to HUD. Condition: Management is responsible for reviewing the replacement reserve withdrawal form to verify proper approval and signature. Context: While performing audit procedures it was noted that the client did not get the proper approval and signature from management on the replacement reserve withdrawal form for two of the three requests during 2025. Cause: The Project did not monitor this control and get the proper approval or signature. Effect: Replacement reserve withdrawal form was sent to HUD without proper approval and signature. Repeat Finding: No Recommendation: Recommend management follows the controls and procedures in place and to verify these are followed prior to sending any replacement reserve withdrawal request forms to HUD. Views on Responsible Officials: There is no disagreement with the audit finding.
Section 202 Capital Advance Federal Assistance Listing #14.157 Recommendation: We recommend management follows the controls and procedures in place and to verify these are followed prior to sending any replacement reserve withdrawal request forms to HUD. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will ensure moving forward that all replacement reserve withdrawal request forms are properly authorized prior to sending to HUD. Name of the contact person responsible for corrective action: Todd Willett, Chief Financial Officer Planned completion date for corrective action plan: March 23, 2026 If the United States Department of Housing and Urban Development has questions regarding this plan, please call Todd Willett at 612-874-3493.
FAC accepted this audit on April 17, 2025 — management decision was due October 17, 2025.
FAC accepted this audit on May 14, 2024 — management decision was due November 14, 2024.
FAC accepted this audit on April 9, 2023 — management decision was due October 9, 2023.
FAC accepted this audit on June 23, 2022 — management decision was due December 23, 2022.
FAC accepted this audit on May 25, 2021 — management decision was due November 25, 2021.
FAC accepted this audit on May 4, 2020 — management decision was due November 4, 2020.
FAC accepted this audit on June 8, 2019 — management decision was due December 8, 2019.
FAC accepted this audit on July 15, 2018 — management decision was due January 15, 2019.
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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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