EIN: 410983566
UEI: C6FDFWBK6Y41
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 February 27, 2025. 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 August 27, 2025 (373 days ago).
What is a management decision? →During cash management testing, it was noted that the HRA drew down funds and did not spend them within the three day requirement. Questioned Costs: $112,280 Context: During testing, it was noted that the prior year draw down was not properly spent within the required timeframe. Cause: Oversight by management. Effect: The potential exists that the HRA loses funding. Repeat Finding: No Recommendation: We recommend that the HRA continue to evaluate their procedures and controls in place over the draw down of funds. Views of Responsible Officials: Management agrees with the finding and will continue to evaluate its processes over draw requests.
Show full finding ▾Hide full finding ▴Cash Management Federal Agency: Department of Housing and Urban Development Federal Program Name: Capital Fund Program Assistance Listing Number: 14.872 Federal Award Identification Number and Year: MN46P085501-19, MN46P085501-21 – FY2024 Award Period: October 1, 2023 – September 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance, Other Matters Criteria or Specific Requirement: The HRA is required to spend draw down of funds within three business days of receiving the funds. Condition: During cash management testing, it was noted that the HRA drew down funds and did not spend them within the three day requirement. Questioned Costs: $112,280 Context: During testing, it was noted that the prior year draw down was not properly spent within the required timeframe. Cause: Oversight by management. Effect: The potential exists that the HRA loses funding. Repeat Finding: No Recommendation: We recommend that the HRA continue to evaluate their procedures and controls in place over the draw down of funds. Views of Responsible Officials: Management agrees with the finding and will continue to evaluate its processes over draw requests.
Cash Management Federal Agency: Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 Award Period: October 1, 2023 – September 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: We recommend that the HRA continue to evaluate their procedures and controls in place over the draw down of funds. Management’s Response: Management agrees with the finding and will continue to monitor the draws to ensure they are spent within the required timeframe. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The HRA will ensure that all draws of funds are spent within the required timeframe. Official Responsible for Ensuring CAP: Angela Maiden, Finance Director, is the official responsible for ensuring corrective action of the deficiency. Planned Completion Date for CAP: September 30, 2025 Plan to Monitor Completion of CAP: Taggert Medgaarden, Executive Director, will ensure that the draw downs are properly managed through discussions with the Finance Director.
FAC accepted this audit on February 22, 2024 — management decision was due August 22, 2024.
During report testing, it was noted that form HUD-50058 was not submitted as required. Questioned Costs: None Context: 1 of 21 tenant files tested did not have support that the HUD-50058 was submitted as required. Cause: Oversight by those preparing and submitting the form. Effect: The potential exists that the HRA is not reimbursed for the HAP payments made related to the tenant tested. Repeat Finding: No Recommendation: We recommend that the HRA continue to evaluate their procedures and controls in place over the submission of these forms. Views of Responsible Officials: Management agrees with the finding and will continue to evaluate its processes to determine if additional procedures need to be implemented.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: The HRA is responsible for establishing and maintaining internal controls over submission of form HUD-50058 annually for each tenant. Condition: During report testing, it was noted that form HUD-50058 was not submitted as required. Questioned Costs: None Context: 1 of 21 tenant files tested did not have support that the HUD-50058 was submitted as required. Cause: Oversight by those preparing and submitting the form. Effect: The potential exists that the HRA is not reimbursed for the HAP payments made related to the tenant tested. Repeat Finding: No Recommendation: We recommend that the HRA continue to evaluate their procedures and controls in place over the submission of these forms. Views of Responsible Officials: Management agrees with the finding and will continue to evaluate its processes to determine if additional procedures need to be implemented.
Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance, Other Matters Recommendation: We recommend that the HRA continue to evaluate their procedures and controls in place over the submission of these forms. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The HRA will ensure that all policies and procedures are followed to ensure that the proper submission is completed for all tenants. Official Responsible for Ensuring CAP: Angela Maiden, Finance Director, is the official responsible for ensuring corrective action of the deficiency. Planned Completion Date for CAP: September 30, 2024 Plan to Monitor Completion of CAP: Taggert Medgaarden, Executive Director, will ensure that the above reviews have been completed through discussions with the Finance Director.
FAC accepted this audit on February 20, 2023 — management decision was due August 20, 2023.
FAC accepted this audit on February 27, 2022 — management decision was due August 27, 2022.
FAC accepted this audit on March 23, 2021 — management decision was due September 23, 2021.
During the testing of this requirement, there were five instances where the rent reasonableness calculation was not documented for initial or ongoing contracts. Questioned costs: None. Context: Twenty contracts were tested during audit procedures and it was noted that five were not properly supported. Cause: Management did not retain the rent reasonableness documentation after it was calculated. Effect: There is a potential that rent being paid was too high and does not meet the criteria for being reasonable. Repeat Finding: No Recommendation: We recommend that all documentation to support the rent reasonableness is retained in the files for evidence that the requirement was completed. Views of responsible officials: There is no disagreement with the audit finding. Part IV: Minnesota Legal Compliance Findings: None
Show full finding ▾Hide full finding ▴Part III: Federal Awards Findings and Questioned Costs: 2020 ? 002 Federal agency: HUD Federal program title: Section 8 Housing Choice Vouchers CFDA Number: 14.871 Award Period: October 1, 2019 through September 30, 2020 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The HRA is required to document the determination that rent to owner is reasonable and in accordance with the HRA?s administrative plan at initial leasing and during the term of the contract. Condition: During the testing of this requirement, there were five instances where the rent reasonableness calculation was not documented for initial or ongoing contracts. Questioned costs: None. Context: Twenty contracts were tested during audit procedures and it was noted that five were not properly supported. Cause: Management did not retain the rent reasonableness documentation after it was calculated. Effect: There is a potential that rent being paid was too high and does not meet the criteria for being reasonable. Repeat Finding: No Recommendation: We recommend that all documentation to support the rent reasonableness is retained in the files for evidence that the requirement was completed. Views of responsible officials: There is no disagreement with the audit finding. Part IV: Minnesota Legal Compliance Findings: None
U.S. Department of Housing and Urban Development 2020-002 Section 8 Housing Choice Vouchers Program ? CFDA No. 14.871 Recommendation: We recommend that all documentation to support the rent reasonableness is retained in the files for evidence that the requirement was completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will keep support for the calculation of rent reasonableness on all contracts. Name(s) of the contact person(s) responsible for corrective action: Jamaal Gibson and Angela Maiden. Planned completion date for corrective action plan: September 20, 2021.
FAC accepted this audit on February 20, 2020 — management decision was due August 20, 2020.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on March 14, 2018 — management decision was due September 14, 2018.
FAC accepted this audit on March 13, 2017 — management decision was due September 13, 2017.
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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