EIN: 411733729
UEI: KC7MHHH96QD1
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 5, 2024. 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 5, 2024 (751 days ago).
What is a management decision? →One of the tenant files tested did not contain a copy of the tenant's social security card. Criteria: The tenant file should contain a copy of the tenant's social security card. Effect: There is no financial effect. Context: A sample of tenant files were selected to ensure that proper documentation was included. The test found that one of the files tested was not in compliance. The non-compliance did not have a financial effect. The details and results of the sample are as follows: Population - 24, Dollars - N/A, Sample - 3, Dollars -N/A, Not in Compliance - 1, Dollars -N/A, Questioned Costs - None, Cause: A copy of the tenant's social security card was not obtained and placed in the tenant's file. Recommendation: The Project should obtain a copy of the tenant's social security card and place it in the tenant file. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. They will remind Project personnel of the importance of obtaining a copy of the tenant's social security card and placing it in the tenant file. Total-Department of Housing and Urban Development - $0, Non-compliance code: R
Show full finding ▾Hide full finding ▴. Findings and Questioned Costs - Major Federal Award Programs Audit DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: One of the tenant files tested did not contain a copy of the tenant's social security card. Criteria: The tenant file should contain a copy of the tenant's social security card. Effect: There is no financial effect. Context: A sample of tenant files were selected to ensure that proper documentation was included. The test found that one of the files tested was not in compliance. The non-compliance did not have a financial effect. The details and results of the sample are as follows: Population - 24, Dollars - N/A, Sample - 3, Dollars -N/A, Not in Compliance - 1, Dollars -N/A, Questioned Costs - None, Cause: A copy of the tenant's social security card was not obtained and placed in the tenant's file. Recommendation: The Project should obtain a copy of the tenant's social security card and place it in the tenant file. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. They will remind Project personnel of the importance of obtaining a copy of the tenant's social security card and placing it in the tenant file. Total-Department of Housing and Urban Development - $0, Non-compliance code: R
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Hopkins Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2023:Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The finding from the September 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE, FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: One of the tenant files tested did not contain a copy of the tenant's social security card. Recommendation: The Project should obtain a copy of the tenant's social security card and place it in the tenant file. Action Taken: The Project agrees with the finding. In October 2023, a copy of the tenant's social security card was obtained and placed in the tenant's file. If the Department of Housing and Urban Development has questions regarding these plans, please call JoAnn Rademacher at 651-639-9799.
FAC accepted this audit on December 19, 2022 — management decision was due June 19, 2023.
The Project's replacement reserve cash balance was underfunded at September 30, 2022. Criteria: The Project did not make one month of HUD required deposits into its replacement for reserve account. Effect: The replacement reserve cash balance was $1,506 less than it should be at September 30, 2022. Context: Activity in the replacement reserve account for the year ended September 30, 2022 was tested. No sample was tested. Questioned Costs $1,506 Cause: The Project mistakenly missed one of the required monthly deposits. Recommendation: The Project should deposit $1,506 into the replacement reserve account. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. Management deposited $1,506 to the replacement reserve account in October 2022 when it realized the oversight. Questioned Costs - Department of Housing and Urban Development $1,506 Non-compliance code - N
Show full finding ▾Hide full finding ▴NHHI - HOPKINS BARRIER FREE HOUSING CORPORATION HUD PROJECT NO. 092-HD003-WPD SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED SEPTEMBER 30, 2022 C. Findings and Questioned Costs - Major Federal Award Programs Audit Questioned Costs DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: The Project's replacement reserve cash balance was underfunded at September 30, 2022. Criteria: The Project did not make one month of HUD required deposits into its replacement for reserve account. Effect: The replacement reserve cash balance was $1,506 less than it should be at September 30, 2022. Context: Activity in the replacement reserve account for the year ended September 30, 2022 was tested. No sample was tested. Questioned Costs $1,506 Cause: The Project mistakenly missed one of the required monthly deposits. Recommendation: The Project should deposit $1,506 into the replacement reserve account. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. Management deposited $1,506 to the replacement reserve account in October 2022 when it realized the oversight. Questioned Costs - Department of Housing and Urban Development $1,506 Non-compliance code - N
NHHI - HOPKINS BARRIER FREE HOUSING CORPORATION HUD PROJECT NO. 092-HD003-WPD CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Hopkins Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project did not make one month of HUD required deposits into its replacement for reserve account. Recommendation: The Project should deposit $1,506 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management deposited $1,506 into the replacement reserve account in October 2022 when it realized the oversight. If the Department of Housing and Urban Development has questions regarding this plan, please call JoAnn Rademacher at 651-639-9799.
FAC accepted this audit on January 31, 2021 — management decision was due July 31, 2021.
The Project overpaid management fees to the management company. Criteria: The management company should ensure management fees are computed using the correct amount of rental income during the current year. Effect: The Project's management fee expense is overstated. Context: The management fee for the year was tested for accuracy. The test determined that the management fee calculation included a mathematical error. The details and results of the sample are as follows: Number Dollars Population 1 $22,220 Sample 1 22,220 Not in Compliance 1 22,220 Questioned Costs $74 Cause: The management company's management fee computation had a mathematical error in the rental income for the year. An adjustment for prior year accounts receivable collected during the current year was included twice. Recommendation: The management company should ensure its management fee computation is mathematically correct. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. The management company will take care to ensure its management fee computation is accurate. It corrected the error and issued a refund to the project during our audit. The finance team will be reminded to calculate management fees correctly. Questioned Costs - Department of Housing and Urban Development $74 Non-compliance code - J
Show full finding ▾Hide full finding ▴NHHI - HOPKINS BARRIER FREE HOUSING CORPORATION HUD PROJECT NO. 092-HD003-WPD SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED SEPTEMBER 30, 2020 C. Findings and Questioned Costs - Major Federal Award Programs Audit Questioned Costs DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2020-001: SECTION 811, CFDA 14.181 Condition: The Project overpaid management fees to the management company. Criteria: The management company should ensure management fees are computed using the correct amount of rental income during the current year. Effect: The Project's management fee expense is overstated. Context: The management fee for the year was tested for accuracy. The test determined that the management fee calculation included a mathematical error. The details and results of the sample are as follows: Number Dollars Population 1 $22,220 Sample 1 22,220 Not in Compliance 1 22,220 Questioned Costs $74 Cause: The management company's management fee computation had a mathematical error in the rental income for the year. An adjustment for prior year accounts receivable collected during the current year was included twice. Recommendation: The management company should ensure its management fee computation is mathematically correct. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. The management company will take care to ensure its management fee computation is accurate. It corrected the error and issued a refund to the project during our audit. The finance team will be reminded to calculate management fees correctly. Questioned Costs - Department of Housing and Urban Development $74 Non-compliance code - J
NHHI - HOPKINS BARRIER FREE HOUSING CORPORATION HUD PROJECT NO. 092-HD003-WPD CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2020 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Hopkins Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2020. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2020 The findings from the September 30, 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2020-001: SECTION 811, CFDA 14.181 The Project overpaid management fees to the management company by $74. Recommendation: The management company should ensure its management fee computation is mathematically accurate. Action Taken: The Project agrees with the finding. The management company has adjusted its management fee computation for 2020 to reflect correctly the rental income for 2020. The overpayment was refunded to the project on October 28, 2020. The finance team will be reminded to calculate management fees using the HUD approved percentage. If the Department of Housing and Urban Development has questions regarding this plan, please call JoAnn Rademacher at 651-639-9799.
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