EIN: 411402149
UEI: Q495APTH1H43
Audited by: CliftonLarsonAllen LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 1, 2026 (32 days from today).
What is a management decision? →FAC accepted this audit on April 11, 2025 — management decision was due October 11, 2025.
During our testing, we noted that Chaska Manor dba: Talheim did not have adequate internal controls designed to ensure replacement reserve deposits were updated based on the provisions of the regulatory agreement. Questioned costs: $3,205 Context: During our testing, it was noted that Chaska Manor dba: Talheim did not update the October and November 2024 replacement reserve deposits as prescribed in the regulatory agreement. Cause: Chaska Manor dba: Talheim was unaware the bank did not update the October and November 2024 replacement reserve deposits. Effect: Noncompliance with the HUD regulatory agreement. Recommendation: We recommend that management develop procedures to ensure replacement reserve deposits are updated timely to ensure compliance with the HUD regulatory agreement. 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 Name: Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multi-Family Housing Units Assistance Listing Number: 14.155 Federal Award Identification Number and Year: 092-EH098-WAC-L8 - 2024 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and immaterial noncompliance. Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of regulatory agreement. Chaska Manor dba: Talheim should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted that Chaska Manor dba: Talheim did not have adequate internal controls designed to ensure replacement reserve deposits were updated based on the provisions of the regulatory agreement. Questioned costs: $3,205 Context: During our testing, it was noted that Chaska Manor dba: Talheim did not update the October and November 2024 replacement reserve deposits as prescribed in the regulatory agreement. Cause: Chaska Manor dba: Talheim was unaware the bank did not update the October and November 2024 replacement reserve deposits. Effect: Noncompliance with the HUD regulatory agreement. Recommendation: We recommend that management develop procedures to ensure replacement reserve deposits are updated timely to ensure compliance with the HUD regulatory agreement. Views of responsible officials: There is no disagreement with the audit finding.
Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensure replacement reserve deposits are updated timely to ensure compliance with the HUD regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has developed processes to verify replacement reserve deposits are updated based on the regulatory agreement annually. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala. Planned completion date for corrective action plan: Corrective action has been taken in March 2025.
During our testing, we noted that Chaska Manor dba: Talheim did not have adequate internal controls designed to ensure deposits held over FDIC limits were monitored quarterly to ensure consistency with the minimally acceptable ratings as established by the Government National Association. Questioned costs: None. Context: During our testing, it was noted that Chaska Manor dba: Talheim operating account was over the FDIC limits and did not have documentation showing that the Project monitored the institution’s rating on a quarterly basis. Cause: Chaska Manor dba: Talheim was unaware of this requirement. Effect: Noncompliance with the HUD regulatory agreement. Recommendation: We recommend that management develop procedures to ensure requirements are monitored, documented, and reviewed to ensure compliance with the HUD regulatory agreement. 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 Name: Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multi-Family Housing Units Assistance Listing Number: 14.155 Federal Award Identification Number and Year: 092-EH098-WAC-L8 - 2024 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and immaterial noncompliance. Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of regulatory agreement. Chaska Manor dba: Talheim should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted that Chaska Manor dba: Talheim did not have adequate internal controls designed to ensure deposits held over FDIC limits were monitored quarterly to ensure consistency with the minimally acceptable ratings as established by the Government National Association. Questioned costs: None. Context: During our testing, it was noted that Chaska Manor dba: Talheim operating account was over the FDIC limits and did not have documentation showing that the Project monitored the institution’s rating on a quarterly basis. Cause: Chaska Manor dba: Talheim was unaware of this requirement. Effect: Noncompliance with the HUD regulatory agreement. Recommendation: We recommend that management develop procedures to ensure requirements are monitored, documented, and reviewed to ensure compliance with the HUD regulatory agreement. Views of responsible officials: There is no disagreement with the audit finding.
Monitoring Deposits over FDIC Limits Recommendation: We recommend that management develop procedures to ensure requirements are monitored, documented, and reviewed to ensure compliance with the HUD regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has designed internal controls to ensure deposits held over FDIC limits are monitored quarterly to ensure consistency with the minimally acceptable ratings as established by the Government National Association. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala.
FAC accepted this audit on October 3, 2024 — management decision was due April 3, 2025.
During our testing, we noted Management did not deposit surplus cash into residual receipts account until April 4, 2023, which is more than 90 days after year-end. Context: During our testing, it was noted that Management did not deposit surplus cash into residual receipts account until more than 90 days after year-end. Cause: The deposit was made via paper check, which was written on March 29, 2023, but not deposited until April 4, 2023. Effect: The deposit was not made within 90 days of year-end, as stipulated in the contract. Repeat Finding: 2022-002 Recommendation: We recommend any surplus cash deposits be made with time for check to travel through proper avenues or use electronic measures to ensure amount is deposited before 90 days after year-end. 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 (HUD) Federal Program Name: Supportive Housing for the Elderly (Section 202 Capital Advance) Assistance Listing Number: 14.155 Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Management is required to deposit surplus cash into residual receipts fund within 90 days of year-end. Condition: During our testing, we noted Management did not deposit surplus cash into residual receipts account until April 4, 2023, which is more than 90 days after year-end. Context: During our testing, it was noted that Management did not deposit surplus cash into residual receipts account until more than 90 days after year-end. Cause: The deposit was made via paper check, which was written on March 29, 2023, but not deposited until April 4, 2023. Effect: The deposit was not made within 90 days of year-end, as stipulated in the contract. Repeat Finding: 2022-002 Recommendation: We recommend any surplus cash deposits be made with time for check to travel through proper avenues or use electronic measures to ensure amount is deposited before 90 days after year-end. Views of responsible officials: There is no disagreement with the audit finding
SIGNIFICANT DEFICIENCY 2023-002 Deposit of surplus cash to residual receipts more than 90 days Recommendation: Management should continue to evaluate their internal policies and procedures to ensure surplus cash is deposited within 90 days of year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management adopt policies of earlier deposit or switch to electronic methods. Name of the contact person responsible for corrective action: Nicole Chwala, CEO Planned completion date for corrective action plan: December 2024
2022-001
FAC accepted this audit on May 2, 2023 — management decision was due November 2, 2023.
During our testing, we noted Management did not deposit surplus cash into residual receipts account until April 7, 2022, which is more than 90 days after year-end. Context: During our testing, it was noted that Management did not deposit surplus cash into residual receipts account until more than 90 days after year-end. Cause: The deposit was made via paper check, which was written on March 31, 2022, but not deposited until April 7, 2022. Effect: The deposit was not made within 90 days of year-end, as stipulated in the contract. Repeat Finding: Not a repeated finding. Recommendation: We recommend any surplus cash deposits be made with time for check to travel through proper avenues or use electronic measures to ensure amount is deposited before 90 days after year-end. 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 (HUD) Federal Program Name: Supportive Housing for the Elderly (Section 202 Capital Advance) Assistance Listing Number: 14.155 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: Management is required to deposit surplus cash into residual receipts fund within 90 days of year-end. Condition: During our testing, we noted Management did not deposit surplus cash into residual receipts account until April 7, 2022, which is more than 90 days after year-end. Context: During our testing, it was noted that Management did not deposit surplus cash into residual receipts account until more than 90 days after year-end. Cause: The deposit was made via paper check, which was written on March 31, 2022, but not deposited until April 7, 2022. Effect: The deposit was not made within 90 days of year-end, as stipulated in the contract. Repeat Finding: Not a repeated finding. Recommendation: We recommend any surplus cash deposits be made with time for check to travel through proper avenues or use electronic measures to ensure amount is deposited before 90 days after year-end. Views of responsible officials: There is no disagreement with the audit finding
2022-002 Deposit of surplus cash to residual receipts more than 90 days Recommendation: Management should continue to evaluate their internal policies and procedures to ensure surplus cash is deposited within 90 days of year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management adopt policies of earlier deposit or switch to electronic methods. Name of the contact person responsible for corrective action: Michael Senden, CEO Planned completion date for corrective action plan: December 2023
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on April 20, 2021 — management decision was due October 20, 2021.
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with accounting standards generally accepted in the United States of America (U.S. GAAP). Criteria: The entity does not have an internal control policy in place over annual financial reporting that would enable management to prepare its annual financial statements and related footnote disclosures are complete and presented in accordance with U.S. GAAP. Cause: Management has informed us that they do not have an internal control policy in place over the annual financial reporting and that they do not have the necessary staff capacity to prepare the annual financial statements including footnote disclosures. The entity relies on the audit firm to prepare the annual financial statements and related footnote disclosures. However, they have reviewed and approved the annual financial statements and the related footnote disclosures. Effect: The potential exists that a material misstatement of the annual financial statements could occur and not be prevented or detected by the entity?s internal controls. Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Management?s Response: Management will rely upon the audit firm to create the draft financial statements and related footnote disclosures, and will review and approve these
Show full finding ▾Hide full finding ▴ANNUAL FINANCIAL REPORTING UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (U.S. GAAP) Statement of Condition: Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with accounting standards generally accepted in the United States of America (U.S. GAAP). Criteria: The entity does not have an internal control policy in place over annual financial reporting that would enable management to prepare its annual financial statements and related footnote disclosures are complete and presented in accordance with U.S. GAAP. Cause: Management has informed us that they do not have an internal control policy in place over the annual financial reporting and that they do not have the necessary staff capacity to prepare the annual financial statements including footnote disclosures. The entity relies on the audit firm to prepare the annual financial statements and related footnote disclosures. However, they have reviewed and approved the annual financial statements and the related footnote disclosures. Effect: The potential exists that a material misstatement of the annual financial statements could occur and not be prevented or detected by the entity?s internal controls. Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Management?s Response: Management will rely upon the audit firm to create the draft financial statements and related footnote disclosures, and will review and approve these
2020-001 Annual Financial Reporting under Generally Accepted Accounting Principles (GAAP) Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will rely upon 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. Name of the contact person responsible for corrective action: Michael Senden, CEO Planned completion date for corrective action plan: December 2021
2019-001
FAC accepted this audit on April 16, 2020 — management decision was due October 16, 2020.
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with accounting standards generally accepted in the United States of America (GAAP). Criteria: The entity does not have an internal control policy in place over annual financial reporting that would enable management to prepare its annual financial statements and related footnote disclosures are complete and presented in accordance with GAAP. Cause: Management has informed us that they do not have an internal control policy in place over the annual financial reporting and that they do not have the necessary staff capacity to prepare the annual financial statements including footnote disclosures. The entity relies on the audit firm to prepare the annual financial statements and related footnote disclosures. However, they have reviewed and approved the annual financial statements and the related footnote disclosures. Effect: The potential exists that a material misstatement of the annual financial statements could occur and not be prevented or detected by the entity?s internal controls. Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Management?s Response: Management will rely upon 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 ▴ANNUAL FINANCIAL REPORTING UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) Statement of Condition: Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with accounting standards generally accepted in the United States of America (GAAP). Criteria: The entity does not have an internal control policy in place over annual financial reporting that would enable management to prepare its annual financial statements and related footnote disclosures are complete and presented in accordance with GAAP. Cause: Management has informed us that they do not have an internal control policy in place over the annual financial reporting and that they do not have the necessary staff capacity to prepare the annual financial statements including footnote disclosures. The entity relies on the audit firm to prepare the annual financial statements and related footnote disclosures. However, they have reviewed and approved the annual financial statements and the related footnote disclosures. Effect: The potential exists that a material misstatement of the annual financial statements could occur and not be prevented or detected by the entity?s internal controls. Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Management?s Response: Management will rely upon 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.
CHASKA MANOR DBA: TALHEIM CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2019 Chaska Manor DBA: Talheim respectfully submits the following corrective action plan for the year ended December 31, 2019. Audit period: January 01, 2019- December 31, 2019 The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS-FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2019-001 Annual Financial Reporting under Generally Accepted Accounting Principles (GAAP) Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will rely upon 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. Name of the contact person responsible for corrective action: Michael Senden, CEO Planned completion date for corrective action plan: December 2020 If there are questions regarding this plan, please call Michael Senden, CFO at 952-448-9303.
2018-001
FAC accepted this audit on April 4, 2019 — management decision was due October 4, 2019.
GSA_MIGRATION
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2017-001
FAC accepted this audit on May 6, 2018 — management decision was due November 6, 2018.
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GSA_MIGRATION
FAC accepted this audit on April 20, 2017 — management decision was due October 20, 2017.
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2015-001
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