EIN: 416008936
UEI: W83NGE1ZD867
Audited by: LB Carlson LLP
Oversight agency: 14 [Department of Housing and Urban Development]
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 2025. 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 30, 2025 (241 days ago).
What is a management decision? →SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT – HOUSING VOUCHER CLUSTER – FEDERAL ALN 14.871 AND 14.879 2024-001 Internal Control Over Compliance With Special Tests and Provisions Requirements Criteria – 24 CFR § 982 Subpart E. Management is responsible for establishing and maintaining effective internal control over compliance with requirements applicable to federal programs, including special tests and provisions requirements applicable to the Housing Voucher Cluster of federal programs. Condition – During our audit, we noted that the City of Plymouth, Minnesota (the City) did not have sufficient controls in place within the Housing Voucher Cluster federal programs to assure compliance with federal special tests and provisions requirements. The City did not have proper controls in place to ensure prospective tenants added to the voucher waiting list were properly ranked based on the Housing and Redevelopment Authority approved criteria. Questioned Costs – Not applicable. Context – The condition applies to special tests and provisions requirements as noted above. Twelve of twenty-five individuals added to the waiting list in the current year and selected for testing were not ranked in accordance with the City’s policy. This was not a statistically valid sample. Repeat Finding – This is a current year finding. Cause – This was an oversight by city personnel. Effect – Noncompliance with the special tests and provisions requirements could be viewed as a violation of the award agreement and result in tenants being placed into housing incorrectly based on their rank on the waiting list. Recommendation – We recommend that the City review its internal control procedures relating to special tests and provisions requirements for its Housing Voucher Cluster federal programs. The City should verify compliance with federal special tests and provisions procedures, including the waiting list, to ensure prospective tenants are properly ranked on the list. View of Responsible Official and Planned Corrective Actions – The City agrees with the finding. The City has separately issued a Corrective Action Plan related to this finding.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT – HOUSING VOUCHER CLUSTER – FEDERAL ALN 14.871 AND 14.879 2024-001 Internal Control Over Compliance With Special Tests and Provisions Requirements Criteria – 24 CFR § 982 Subpart E. Management is responsible for establishing and maintaining effective internal control over compliance with requirements applicable to federal programs, including special tests and provisions requirements applicable to the Housing Voucher Cluster of federal programs. Condition – During our audit, we noted that the City of Plymouth, Minnesota (the City) did not have sufficient controls in place within the Housing Voucher Cluster federal programs to assure compliance with federal special tests and provisions requirements. The City did not have proper controls in place to ensure prospective tenants added to the voucher waiting list were properly ranked based on the Housing and Redevelopment Authority approved criteria. Questioned Costs – Not applicable. Context – The condition applies to special tests and provisions requirements as noted above. Twelve of twenty-five individuals added to the waiting list in the current year and selected for testing were not ranked in accordance with the City’s policy. This was not a statistically valid sample. Repeat Finding – This is a current year finding. Cause – This was an oversight by city personnel. Effect – Noncompliance with the special tests and provisions requirements could be viewed as a violation of the award agreement and result in tenants being placed into housing incorrectly based on their rank on the waiting list. Recommendation – We recommend that the City review its internal control procedures relating to special tests and provisions requirements for its Housing Voucher Cluster federal programs. The City should verify compliance with federal special tests and provisions procedures, including the waiting list, to ensure prospective tenants are properly ranked on the list. View of Responsible Official and Planned Corrective Actions – The City agrees with the finding. The City has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT – HOUSING VOUCHER CLUSTER – FEDERAL ALN 14.871 AND 14.879 2024-001 Internal Control Over Compliance With Special Tests and Provisions Requirements Summary of Finding The City of Plymouth, Minnesota (the City) did not have sufficient controls in place with the Housing Voucher Cluster federal programs to assure compliance with federal special tests and provisions requirements. The City did not have proper controls in place to ensure prospective tenants added to the voucher waiting list were properly ranked based on the Housing and Redevelopment Authority approved criteria. Corrective Action Plan Actions Planned – The City has implemented new controls and procedures in 2025 to address this internal control finding to comply with this finding. The City will review new controls to ensure that prospective tenants are properly ranked on the waiting list in accordance with the Housing and Redevelopment Authority policy in the future. Official Responsible – The City’s Housing and Economic Development Manager. Planned Completion Date – December 31, 2025. Disagreement With or Explanation of Finding – The City agrees with this finding. Plan to Monitor – The City’s Finance Director, Andrea Rich, will ensure the new process and procedures implemented improve internal controls and procedures in this area to ensure future federal grant compliance.
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