EIN: 411992121
UEI: X6NWWFRLNK83
Audited by: Schechter Dokken Kanter Andrews & Selcer
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 16, 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 July 16, 2026 (56 days ago).
What is a management decision? →FAC accepted this audit on January 15, 2025 — management decision was due July 15, 2025.
FAC accepted this audit on January 26, 2024 — management decision was due July 26, 2024.
FAC accepted this audit on December 22, 2022 — management decision was due June 22, 2023.
FAC accepted this audit on January 10, 2022 — management decision was due July 10, 2022.
Management did not make one of twelve required monthly deposits of $578.50 to the repair and replacement reserve. Criteria or specific requirement: The Apartments are required to deposit funds of $578.50 into the repair and replacement reserve escrow monthly in accordance with the HUD regulatory agreement. Context: While performing audit procedures, it was noted that one required monthly deposit to the repair and replacement reserve was not made on a timely basis. Effect: Reserve replace deposits required during the audit period will be lower than expected by the missing $578.50. Cause: Management missed making the deposit during the month end process. Recommendation: The Apartments should monitor monthly escrow activity to ensure all required deposits are made monthly. Views of responsible officials and planned corrective actions: Management will review policies and procedures in place to monitor the Apartments? compliance with the HUD regulatory agreement.
Show full finding ▾Hide full finding ▴2021-001 Federal agency: U.S. Department of Housing and Urban Development Federal program: Section 202 Capital Advance CFDA Number: 14.157 Type of Finding: Other Matter Condition: Management did not make one of twelve required monthly deposits of $578.50 to the repair and replacement reserve. Criteria or specific requirement: The Apartments are required to deposit funds of $578.50 into the repair and replacement reserve escrow monthly in accordance with the HUD regulatory agreement. Context: While performing audit procedures, it was noted that one required monthly deposit to the repair and replacement reserve was not made on a timely basis. Effect: Reserve replace deposits required during the audit period will be lower than expected by the missing $578.50. Cause: Management missed making the deposit during the month end process. Recommendation: The Apartments should monitor monthly escrow activity to ensure all required deposits are made monthly. Views of responsible officials and planned corrective actions: Management will review policies and procedures in place to monitor the Apartments? compliance with the HUD regulatory agreement.
OAK VIEW APARTMENTS, INC. CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2021 Section III - Findings and Questioned Costs for Federal Awards 2021-001 Contact person: Adam Back, Finance Director, 507-233-0805 Corrective action: To correct the missed transfer of $575.50 we made an extra transfer on 12/6/2021. We also did a review of our policies and procedures. Upon review we made the following amendment. On or before the 15th of every month the AP representative will cut a check from HUD main account to HUD replacement reserve for $575.50. The director of Finance will verify that this has been done on the 16th of every month. Proposed completion date: December 2021
FAC accepted this audit on January 12, 2021 — management decision was due July 12, 2021.
FAC accepted this audit on January 19, 2020 — management decision was due July 19, 2020.
FAC accepted this audit on February 4, 2019 — management decision was due August 4, 2019.
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2017-006
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Show full finding ▾Hide full finding ▴FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.
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2016-001
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2016-002
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2016-003
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2016-005
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2016-004
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Show full finding ▾Hide full finding ▴FAC accepted this audit on December 15, 2016 — management decision was due June 15, 2017.
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2015-001
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2015-002
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Show full finding ▾Hide full finding ▴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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