EIN: 416006975
UEI: UNJXWD99B7N5
Audit also covers EIN: 863281393 · unlinked EINs have no separate FAC filing
Audited by: Eide Bailly 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 June 26, 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 December 26, 2026 (118 days from today).
What is a management decision? →FAC accepted this audit on June 28, 2025 — management decision was due December 28, 2025.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
FAC accepted this audit on June 29, 2023 — management decision was due December 29, 2023.
FAC accepted this audit on June 22, 2022 — management decision was due December 22, 2022.
During our testing, we noted the Authority incorrectly requested and received duplicate reimbursement of administrative fees related to six properties. Cause: The exceptions noted above were due to a breakdown in the Authority?s administrative fee reimbursement request process. Effect: The Authority incorrectly received duplicate administrative fee reimbursements. Questioned costs: $36,000 Context: The population included 33 properties that had administrative fees charged to the program. These properties were reviewed to determine total number that had duplicate administrative fees charged to the program. Repeat finding: No Recommendation: The Authority should return the duplicate administrative fees. In addition, the Authority should implement additional procedures to track which properties have been charged administrative fees. Views of responsible officials of the auditee: We agree with the above finding and our response is included in the corrective action plan.
Show full finding ▾Hide full finding ▴Item 2021-001: Allowable Costs/Cost Principles Assistance Listing Number title and number: CDBG ? Entitlement Grants Cluster, Assistance Listing Number 14.218 Federal award grant number: RLF, 23898, 24060, 91200 Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Duluth Criteria: The Authority is required to verify costs meet the criteria in order to be allowable under Federal awards (2 CFR section 200.403). Condition: During our testing, we noted the Authority incorrectly requested and received duplicate reimbursement of administrative fees related to six properties. Cause: The exceptions noted above were due to a breakdown in the Authority?s administrative fee reimbursement request process. Effect: The Authority incorrectly received duplicate administrative fee reimbursements. Questioned costs: $36,000 Context: The population included 33 properties that had administrative fees charged to the program. These properties were reviewed to determine total number that had duplicate administrative fees charged to the program. Repeat finding: No Recommendation: The Authority should return the duplicate administrative fees. In addition, the Authority should implement additional procedures to track which properties have been charged administrative fees. Views of responsible officials of the auditee: We agree with the above finding and our response is included in the corrective action plan.
Identifying Number: 2021-001 Finding: Allowable Costs/Cost Principles Corrective Actions Taken or Planned: Follow up with the CITY of Duluth Finance staff resulted in the HRA returning $36,000 of funds to the City that were erroneously double billed. City staff was notified of this error in billing in September 2021, by the Administrative Assistant assigned to the Rehab department. City staff have changed the manner in which the HRA is paid for services under the CDBG contract, thus this error should not be repeated in the future. Contact person(s) responsible for corrective action: Maureen Zupancich Anticipated Completion Date: February 2022
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on June 25, 2020 — management decision was due December 25, 2020.
FAC accepted this audit on June 25, 2019 — management decision was due December 25, 2019.
FAC accepted this audit on June 28, 2018 — management decision was due December 28, 2018.
FAC accepted this audit on May 3, 2017 — management decision was due November 3, 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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