EIN: 411386097
UEI: K4EKU8KDKGK6
Audited by: Lethert, Skwira, Schultz & Co. LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 14, 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 January 14, 2027 (134 days from today).
What is a management decision? →As part of the audit, management requested the auditor to prepare a draft of the financial statements, including the related notes to financial statements and supplementary information. Generally Accepted Auditing Standards require auditors to report it as a finding when they prepare the complete annual reporting package for their clients. Management reviewed, approved, and accepted responsibility for those financial statements prior to their issuance. Cause: This deficiency is partially due to limited resources in the financial reporting process. Auditor assistance with preparation of the schedule of expenditures of federal awards is not unusual in an organization of this size. Effect: There is a reasonable possibility that the Organization would not be able to draft a complete and accurate financial statements. Recommendation: We recommend that Management continue to evaluate the cost benefit of preparing a draft of the audited financial statements, supplemental schedules, and disclosures. Managements Response: Management will continue to allow the audit firm to create the draft financial statements and related footnote disclosures, and will review and approve these prior to the issuance of the annual financial statements.
Show full finding ▾Hide full finding ▴Auditor Preparation of the Financial Statements Material Weakness Criteria: Management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation in the financial statements of financial position, results of operations, and cash flows, including the notes to financial statements, in conformity with U.S. generally accepted accounting principles. Condition: As part of the audit, management requested the auditor to prepare a draft of the financial statements, including the related notes to financial statements and supplementary information. Generally Accepted Auditing Standards require auditors to report it as a finding when they prepare the complete annual reporting package for their clients. Management reviewed, approved, and accepted responsibility for those financial statements prior to their issuance. Cause: This deficiency is partially due to limited resources in the financial reporting process. Auditor assistance with preparation of the schedule of expenditures of federal awards is not unusual in an organization of this size. Effect: There is a reasonable possibility that the Organization would not be able to draft a complete and accurate financial statements. Recommendation: We recommend that Management continue to evaluate the cost benefit of preparing a draft of the audited financial statements, supplemental schedules, and disclosures. Managements Response: Management will continue to allow the audit firm to create the draft financial statements and related footnote disclosures, and will review and approve these prior to the issuance of the annual financial statements.
Dayton’s Bluff Neighborhood Housing Service and Subsidiary submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Lethert, Skwira, Schultz & Co. LLP, 170 E 7th Place, Saint Paul, MN 55101 Audit period: January 1, 2025 – December 31, 2025 The findings from the December 31, 2025 schedule of findings, questioned costs and recommendations. FINDINGS - FINANCIAL STATEMENT AUDIT Finding 2025-001 - Auditor Preparation of the Financial Statements Material Weakness Finding Summary: The Organization does not have an internal control system designed to provide for the preparation of the complete consolidated financial statements, including the accompanying footnotes, as required by GAAP. We were also requested to draft the financial statements and accompanying notes to the financial statements. Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of financial statements and accompanying notes. We requested that our auditors Lethert, Skwira, Schultz & Co. LLP, prepare the financial statements and the accompanying notes to the financial statements as a part of their annual audit. We have designated a member of management to review the drafted financial statements and accompanying notes. Responsible Individuals: Jim Erchul, Executive Director, 651-774-6995 Anticipated Completion Date: Ongoing
2024-001
FAC accepted this audit on March 31, 2026 — management decision was due October 1, 2026.
As part of the audit, management requested the auditor to prepare a draft of the financial statements, including the related notes to financial statements and supplementary information. Generally Accepted Auditing Standards require auditors to report it as a finding when they prepare the complete annual reporting package for their clients. Management reviewed, approved, and accepted responsibility for those financial statements prior to their issuance. Cause: This deficiency is partially due to limited resources in the financial reporting process. Auditor assistance with preparation of the schedule of expenditures of federal awards is not unusual in an organization of this size. Effect: There is a reasonable possibility that the Organization would not be able to draft a complete and accurate financial statements. Recommendation: We recommend that Management continue to evaluate the cost benefit of preparing a draft of the audited financial statements, supplemental schedules, and disclosures. Managements Response: Management will continue to allow the audit firm to create the draft financial statements and related footnote disclosures, and will review and approve these prior to the issuance of the annual financial statements.
Show full finding ▾Hide full finding ▴Auditor Preparation of the Financial Statements Material Weakness Criteria: Management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation in the financial statements of financial position, results of operations, and cash flows, including the notes to financial statements, in conformity with U.S. generally accepted accounting principles. Condition: As part of the audit, management requested the auditor to prepare a draft of the financial statements, including the related notes to financial statements and supplementary information. Generally Accepted Auditing Standards require auditors to report it as a finding when they prepare the complete annual reporting package for their clients. Management reviewed, approved, and accepted responsibility for those financial statements prior to their issuance. Cause: This deficiency is partially due to limited resources in the financial reporting process. Auditor assistance with preparation of the schedule of expenditures of federal awards is not unusual in an organization of this size. Effect: There is a reasonable possibility that the Organization would not be able to draft a complete and accurate financial statements. Recommendation: We recommend that Management continue to evaluate the cost benefit of preparing a draft of the audited financial statements, supplemental schedules, and disclosures. Managements Response: Management will continue to allow the audit firm to create the draft financial statements and related footnote disclosures, and will review and approve these prior to the issuance of the annual financial statements.
Dayton’s Bluff Neighborhood Housing Service and Subsidiary submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Lethert, Skwira, Schultz & Co. LLP, 170 E 7th Place, Saint Paul, MN 55101 Audit period: January 1, 2024 – December 31, 2024 The findings from the December 31, 2023 schedule of findings, questioned costs and recommendations. FINDINGS - FINANCIAL STATEMENT AUDIT Finding 2024-001 - Auditor Preparation of the Financial Statements Material Weakness Finding Summary: The Organization does not have an internal control system designed to provide for the preparation of the complete consolidated financial statements, including the accompanying footnotes, as required by GAAP. We were also requested to draft the financial statements and accompanying notes to the financial statements. Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of financial statements and accompanying notes. We requested that our auditors Lethert, Skwira, Schultz & Co. LLP, prepare the financial statements and the accompanying notes to the financial statements as a part of their annual audit. We have designated a member of management to review the drafted financial statements and accompanying notes. Responsible Individuals: Jim Erchul, Executive Director, 651-774-6995 Anticipated Completion Date: Ongoing
2023-001
FAC accepted this audit on July 29, 2024 — management decision was due January 29, 2025.
As part of the audit, management requested the auditor to prepare a draft of the financial statements, including the related notes to financial statements and supplementary information. Generally Accepted Auditing Standards require auditors to report it as a finding when they prepare the complete annual reporting package for their clients. Management reviewed, approved, and accepted responsibility for those financial statements prior to their issuance. Cause: This deficiency is partially due to limited resources in the financial reporting process. Auditor assistance with preparation of the schedule of expenditures of federal awards is not unusual in an organization of this size. Effect: There is a reasonable possibility that the Organization would not be able to draft a complete and accurate financial statements. Recommendation: We recommend that Management continue to evaluate the cost benefit of preparing a draft of the audited financial statements, supplemental schedules, and disclosures. Managements Response: Management will continue to allow the audit firm to create the draft financial statements and related footnote disclosures, and will review and approve these prior to the issuance of the annual financial statements.
Show full finding ▾Hide full finding ▴Auditor Preparation of the Financial Statements Material Weakness Criteria: Management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation in the financial statements of financial position, results of operations, and cash flows, including the notes to financial statements, in conformity with U.S. generally accepted accounting principles. Condition: As part of the audit, management requested the auditor to prepare a draft of the financial statements, including the related notes to financial statements and supplementary information. Generally Accepted Auditing Standards require auditors to report it as a finding when they prepare the complete annual reporting package for their clients. Management reviewed, approved, and accepted responsibility for those financial statements prior to their issuance. Cause: This deficiency is partially due to limited resources in the financial reporting process. Auditor assistance with preparation of the schedule of expenditures of federal awards is not unusual in an organization of this size. Effect: There is a reasonable possibility that the Organization would not be able to draft a complete and accurate financial statements. Recommendation: We recommend that Management continue to evaluate the cost benefit of preparing a draft of the audited financial statements, supplemental schedules, and disclosures. Managements Response: Management will continue to allow the audit firm to create the draft financial statements and related footnote disclosures, and will review and approve these prior to the issuance of the annual financial statements.
Dayton’s Bluff Neighborhood Housing Service and Subsidiary submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Lethert, Skwira, Schultz & Co. LLP, 170 E 7th Place, Saint Paul, MN 55101 Audit period: January 1, 2023 – December 31, 2023 The findings from the December 31, 2023 schedule of findings, questioned costs and recommendations. FINDINGS - FINANCIAL STATEMENT AUDIT Finding 2023-001 - Auditor Preparation of the Financial Statements Material Weakness Finding Summary: The Organization does not have an internal control system designed to provide for the preparation of the complete consolidated financial statements, including the accompanying footnotes, as required by GAAP. We were also requested to draft the financial statements and accompanying notes to the financial statements. Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of financial statements and accompanying notes. We requested that our auditors Lethert, Skwira, Schultz & Co. LLP, prepare the financial statements and the accompanying notes to the financial statements as a part of their annual audit. We have designated a member of management to review the drafted financial statements and accompanying notes. Responsible Individuals: Jim Erchul, Executive Director, 651-774-6995 Anticipated Completion Date: Ongoing
2022-001
FAC accepted this audit on August 8, 2023 — management decision was due February 8, 2024.
As part of the audit, management requested the auditor to prepare a draft of the financial statements, including the related notes to financial statements and supplementary information. Generally Accepted Auditing Standards require auditors to report it as a finding when they prepare the complete annual reporting package for their clients. Management reviewed, approved, and accepted responsibility for those financial statements prior to their issuance. Cause: This deficiency is partially due to limited resources in the financial reporting process. Auditor assistance with preparation of the schedule of expenditures of federal awards is not unusual in an organization of this size. Effect: There is a reasonable possibility that the Organization would not be able to draft a complete and accurate financial statements. Recommendation: We recommend that Management continue to evaluate the cost benefit of preparing a draft of the audited financial statements, supplemental schedules, and disclosures. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria: Management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation in the financial statements of financial position, results of operations, and cash flows, including the notes to financial statements, in conformity with U.S. generally accepted accounting principles. Condition: As part of the audit, management requested the auditor to prepare a draft of the financial statements, including the related notes to financial statements and supplementary information. Generally Accepted Auditing Standards require auditors to report it as a finding when they prepare the complete annual reporting package for their clients. Management reviewed, approved, and accepted responsibility for those financial statements prior to their issuance. Cause: This deficiency is partially due to limited resources in the financial reporting process. Auditor assistance with preparation of the schedule of expenditures of federal awards is not unusual in an organization of this size. Effect: There is a reasonable possibility that the Organization would not be able to draft a complete and accurate financial statements. Recommendation: We recommend that Management continue to evaluate the cost benefit of preparing a draft of the audited financial statements, supplemental schedules, and disclosures. Views of Responsible Officials: Management agrees with the finding.
Management will continue to monitor and review auditor draft financial statement.
FAC accepted this audit on July 14, 2022 — management decision was due January 14, 2023.
FAC accepted this audit on October 12, 2021 — management decision was due April 12, 2022.
FAC accepted this audit on July 26, 2020 — management decision was due January 26, 2021.
FAC accepted this audit on June 27, 2019 — management decision was due December 27, 2019.
FAC accepted this audit on June 28, 2018 — management decision was due December 28, 2018.
FAC accepted this audit on June 29, 2017 — management decision was due December 29, 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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