EIN: 411667580
UEI: RA1CL36497D1
Audit also covers 3 related EINs: 521804060, 850826065, 850829308 · unlinked EINs have no separate FAC filing
Audited by: CliftonLarsonAllen LLP
Oversight agency: 93 [Department of Health and Human Services]
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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 August 3, 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 February 3, 2027 (156 days from today).
What is a management decision? →FAC accepted this audit on September 27, 2025 — management decision was due March 27, 2026.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on August 8, 2023 — management decision was due February 8, 2024.
FAC accepted this audit on August 8, 2023 — management decision was due February 8, 2024.
FAC accepted this audit on August 1, 2021 — management decision was due February 1, 2022.
FAC accepted this audit on June 8, 2020 — management decision was due December 8, 2020.
Federal Program - Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers CFDA # - 10.443 Significant Deficiency and Noncompliance Category of Finding ? Allowable Costs/Cost Principles Criteria - The Uniform Guidance Part 2 CFR 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart E 200.403, Factors affecting allowability of costs, requires costs be necessary and reasonable for the performance of the Federal award and be allocable there to under these principles. Expenses that were approved for different programs may not be necessary and reasonable for every grant. Condition - An invoice for a different HAP program was incorrectly coded to the CFDA 10.443 program in the general ledger. The invoice was correctly documented and approved to be paid using the other program funds. The miscoding was not caught during the monthly/quarterly review of the program financial statements. Questioned Costs and how they were computed - $4,000. The questioned costs are from the invoice that was coded to the incorrect program. Context - HAP has a unique project code in the general ledger for each program for both federal and nonfederal programs. The program code is included on the invoice when expenditures are approved and used to enter expenditures into the general ledger after approval. These program codes are used to create program financial statements which are used to request funds under the grants. Cause - The project code on the invoice was incorrectly entered in the accounting software due to human error, and the miscoding was not caught during the monthly/quarterly review of the program financial statements. Effect or potential effects - Expenses are recorded and billed to incorrect programs, resulting in overbilling and underbilling of grants. Identification of repeat findings - No Recommendation - We recommend HAP continue working on their program financial statements review process to ensure that all invoices are coded to the correct program. Views of responsible officials and planned corrective actions - Management will continue working on their program financial statements review process to ensure that all invoices are coded to the correct program. Responsible party for corrective action - Pheng Vang, Finance Director
Show full finding ▾Hide full finding ▴Federal Program - Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers CFDA # - 10.443 Significant Deficiency and Noncompliance Category of Finding ? Allowable Costs/Cost Principles Criteria - The Uniform Guidance Part 2 CFR 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart E 200.403, Factors affecting allowability of costs, requires costs be necessary and reasonable for the performance of the Federal award and be allocable there to under these principles. Expenses that were approved for different programs may not be necessary and reasonable for every grant. Condition - An invoice for a different HAP program was incorrectly coded to the CFDA 10.443 program in the general ledger. The invoice was correctly documented and approved to be paid using the other program funds. The miscoding was not caught during the monthly/quarterly review of the program financial statements. Questioned Costs and how they were computed - $4,000. The questioned costs are from the invoice that was coded to the incorrect program. Context - HAP has a unique project code in the general ledger for each program for both federal and nonfederal programs. The program code is included on the invoice when expenditures are approved and used to enter expenditures into the general ledger after approval. These program codes are used to create program financial statements which are used to request funds under the grants. Cause - The project code on the invoice was incorrectly entered in the accounting software due to human error, and the miscoding was not caught during the monthly/quarterly review of the program financial statements. Effect or potential effects - Expenses are recorded and billed to incorrect programs, resulting in overbilling and underbilling of grants. Identification of repeat findings - No Recommendation - We recommend HAP continue working on their program financial statements review process to ensure that all invoices are coded to the correct program. Views of responsible officials and planned corrective actions - Management will continue working on their program financial statements review process to ensure that all invoices are coded to the correct program. Responsible party for corrective action - Pheng Vang, Finance Director
FINDING 2019-001: Expenses coded to incorrect program Federal Program - Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers CFDA # - 10.443 Significant Deficiency and Noncompliance Category of Finding ? Allowable Costs/Cost Principles Name of Contact person ? Pheng Vang, Finance Director Corrective action ? Management will continue working on their program financials review process to ensure that all invoices are coded to the correct program. Proposed completion date ? Management and the Board of Directors will implement the above procedures immediately.
FAC accepted this audit on July 14, 2019 — management decision was due January 14, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on July 10, 2018 — management decision was due January 10, 2019.
FAC accepted this audit on June 14, 2017 — management decision was due December 14, 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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