EIN: 412019107
UEI: Q8BMQUGG5PW3
Audited by: Mahoney Ulbrich Christiansen & Russ, PA
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 21, 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 21, 2027 (140 days from today).
What is a management decision? →FAC accepted this audit on July 28, 2025 — management decision was due January 28, 2026.
FAC accepted this audit on September 25, 2024 — management decision was due March 25, 2025.
The Organization did not submit the Single Audit Reporting Package for the year ended December 31, 2022, within nine months after the end of the audit period (September 30, 2023). Cause: There were delays in completing the financial statement audit. As a result, the audit was not submitted until after the September 30, 2023 deadline. Effect: Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation: We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Auditee’s comments and response: The recommendation was adopted in 2023. The Organization is planning to submit the Reporting Package by September 30, 2024. Responsible party for corrective action: Brenda Lano-Wolke, Executive Director
Show full finding ▾Hide full finding ▴Federal Departments: Department of Housing and Urban Development Federal Program – All programs Significant Deficiency & Noncompliance Category of Finding – Reporting Criteria: Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The Organization did not submit the Single Audit Reporting Package for the year ended December 31, 2022, within nine months after the end of the audit period (September 30, 2023). Cause: There were delays in completing the financial statement audit. As a result, the audit was not submitted until after the September 30, 2023 deadline. Effect: Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation: We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Auditee’s comments and response: The recommendation was adopted in 2023. The Organization is planning to submit the Reporting Package by September 30, 2024. Responsible party for corrective action: Brenda Lano-Wolke, Executive Director
Name of contact person: Brenda Lano, Executive Director Corrective Action: The Organization continues to work with the various cities and counties to obtain grant agreements and document if there is not an agreement. The Organization is also actively working with their auditor to improve communication during the audit so a late filing does not occur again. We expect the issue will be mitigated for the 2023 audit. Completion Date: The Organization has already adopted this corrective action.
FAC accepted this audit on October 26, 2023 — management decision was due April 26, 2024.
FAC accepted this audit on September 26, 2022 — management decision was due March 26, 2023.
FAC accepted this audit on October 3, 2021 — management decision was due April 3, 2022.
2020-001 Limited Segregation of Duties ? Significant Deficiency Criteria ? Effective internal controls, including an adequate segregation of duties, over the financial reporting process are necessary to prevent misstatements. The basic premise is that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition ? Due to the limited number of employees employed by the Organization there is a lack of adequate segregation of duties. Cause ? The Organization has a limited number of staff. Effect ? A misstatement of the financial statements could occur and not be prevented or detected. Repeat finding ? This finding was reported in the prior year as finding 2019-001. Recommendation ? Management and the Board of the Organization should continue to be active in monitoring financial reports and activities of the Organization to ensure oversight to help compensate for the lack of segregation. Auditee's comments and response ? Management and the Board of the Organization will continue to monitor financial reports and activities of the Organization to ensure proper oversight. Responsible party for the corrective action ? Brenda Lano-Wolke, Executive Director
Show full finding ▾Hide full finding ▴2020-001 Limited Segregation of Duties ? Significant Deficiency Criteria ? Effective internal controls, including an adequate segregation of duties, over the financial reporting process are necessary to prevent misstatements. The basic premise is that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition ? Due to the limited number of employees employed by the Organization there is a lack of adequate segregation of duties. Cause ? The Organization has a limited number of staff. Effect ? A misstatement of the financial statements could occur and not be prevented or detected. Repeat finding ? This finding was reported in the prior year as finding 2019-001. Recommendation ? Management and the Board of the Organization should continue to be active in monitoring financial reports and activities of the Organization to ensure oversight to help compensate for the lack of segregation. Auditee's comments and response ? Management and the Board of the Organization will continue to monitor financial reports and activities of the Organization to ensure proper oversight. Responsible party for the corrective action ? Brenda Lano-Wolke, Executive Director
Name of contact person ? Brenda Lano-Wolke, Executive Director Corrective action ? The duties will be kept separated as much as possible and alternative controls will continue to be used to compensate for lack of separation. The governing board will continue to be involved in monitoring financial reports and activities to ensure oversight to help compensate for the lack of segregation as some of these alternative controls. Proposed completion date ? Management and the Board of Directors will implement the above procedures immediately.
2019-001
FAC accepted this audit on October 5, 2020 — management decision was due April 5, 2021.
2019-001 Limited Segregation of Duties ? Significant Deficiency Criteria ? Effective internal controls, including an adequate segregation of duties, over the financial reporting process are necessary to prevent misstatements. The basic premise is that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition ? Due to the limited number of employees employed by the Organization there is a lack of adequate segregation of duties. Cause ? The Organization has a limited number of staff. Effect ? A misstatement of the financial statements could occur and not be prevented or detected. Repeat finding ? This finding was reported in the prior year as finding 2018-001. Recommendation ? Management and the Board of the Organization should continue to be active in monitoring financial reports and activities of the Organization to ensure oversight to help compensate for the lack of segregation. Auditee's comments and response ? Management and the Board of the Organization will continue to monitor financial reports and activities of the Organization to ensure proper oversight. Responsible party for the corrective action ? Janet Lindbo, Executive Director
Show full finding ▾Hide full finding ▴2019-001 Limited Segregation of Duties ? Significant Deficiency Criteria ? Effective internal controls, including an adequate segregation of duties, over the financial reporting process are necessary to prevent misstatements. The basic premise is that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition ? Due to the limited number of employees employed by the Organization there is a lack of adequate segregation of duties. Cause ? The Organization has a limited number of staff. Effect ? A misstatement of the financial statements could occur and not be prevented or detected. Repeat finding ? This finding was reported in the prior year as finding 2018-001. Recommendation ? Management and the Board of the Organization should continue to be active in monitoring financial reports and activities of the Organization to ensure oversight to help compensate for the lack of segregation. Auditee's comments and response ? Management and the Board of the Organization will continue to monitor financial reports and activities of the Organization to ensure proper oversight. Responsible party for the corrective action ? Janet Lindbo, Executive Director
Name of contact person ? Janet Lindbo, Executive Director Corrective action ? The duties will be kept separated as much as possible and alternative controls will continue to be used to compensate for lack of separation. The governing board will continue to be involved in monitoring financial reports and activities to ensure oversight to help compensate for the lack of segregation as some of these alternative controls. Proposed completion date ? Management and the Board of Directors will implement the above procedures immediately.
2018-001
FAC accepted this audit on November 3, 2019 — management decision was due May 3, 2020.
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