EIN: 416050353
UEI: YY82LNJLDNU7
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 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 April 30, 2026 (117 days ago).
What is a management decision? →During our testing, we noted the Organization spent grant funds on contractor appreciation gifts which is a disallowed cost. Questioned costs: $1,370 Context: During our testing, it was noted the Organization believed the appreciation expense to be approved by the grantor. Upon review of the communication from the grantor, it was noted there was no explicit approval of the expense. Cause: The Organization believed the expense to be approved by the grantor. Effect: We noted one instance of noncompliance with the provisions of allowable costs. Repeat Finding: Not a repeat finding. Recommendation: The Organization should review the program guidelines for allowable costs related to appreciation gifts. If necessary, explicit approval over these costs should be obtained from the grantor. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Energy Federal Program Name: Weatherization Assistance for Low-Income Persons Assistance Listing Number: 81.042 Federal Award Identification Number and Year: 25111018790 – PY24 Pass-Through Agency: MN Department of Commerce Pass-Through Number(s): DE-EE0009910 Award Period: July 1, 2024- June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with allowable costs under the program guidelines. The Organization should have controls in place to prevent expending funds on disallowed costs. Condition: During our testing, we noted the Organization spent grant funds on contractor appreciation gifts which is a disallowed cost. Questioned costs: $1,370 Context: During our testing, it was noted the Organization believed the appreciation expense to be approved by the grantor. Upon review of the communication from the grantor, it was noted there was no explicit approval of the expense. Cause: The Organization believed the expense to be approved by the grantor. Effect: We noted one instance of noncompliance with the provisions of allowable costs. Repeat Finding: Not a repeat finding. Recommendation: The Organization should review the program guidelines for allowable costs related to appreciation gifts. If necessary, explicit approval over these costs should be obtained from the grantor. Views of responsible officials: There is no disagreement with the audit finding.
Weatherization Assistance for Low-Income Persons – Assistance Listing No. 81.042 Recommendation: Organization should review the program guidelines for allowable costs related to appreciation gifts. If necessary, explicit approval over these costs should be obtained from the grantor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review program guidelines for allowable costs and obtain approval from grantor if necessary. Name of the contract person responsible for corrective action: Adam Chelstrom, Support Services Director Planned completion date for corrective action plan: November 2025
FAC accepted this audit on December 20, 2023 — management decision was due June 20, 2024.
There was no documentation of approval of invoices prior to payment. Questioned Costs: None Context: One of 35 disbursements; one of 37 disbursements Cause: Department supervisor approval was not obtained prior to payment of invoices Effect: Without proper of approval, there is a risk of disallowed funds being disbursed Repeat Finding: No Recommendation: We recommend obtaining documentation of approval for all invoices Views of responsible officials and planned corrective actions: Management is in agreement with the finding.
Show full finding ▾Hide full finding ▴2023-001: Activities Allowed or Unallowed Federal Agencies: U.S. Department of Health and Human Services; U.S. Department of Labor Federal Programs: Temporary Assistance for Needy Families; Workforce Innovation and Opportunity Act Pass-Through Agencies: None; South Central Workforce Council Pass-Through Number(s): None; 1073600 Award Period: 1/1/22-12/31/22; 4/1/21-3/31/23 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Approval of general disbursements Condition: There was no documentation of approval of invoices prior to payment. Questioned Costs: None Context: One of 35 disbursements; one of 37 disbursements Cause: Department supervisor approval was not obtained prior to payment of invoices Effect: Without proper of approval, there is a risk of disallowed funds being disbursed Repeat Finding: No Recommendation: We recommend obtaining documentation of approval for all invoices Views of responsible officials and planned corrective actions: Management is in agreement with the finding.
2023-001 Activities Allowed or Unallowed Recommendation: We recommend obtaining documentation of approval for all invoices. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Staff will be retrained to ensure they are following procedures and collecting the appropriate signatures and documentation prior to dispersing funds. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: This has been completed.
Management does not have a system in place to track changes in rent charged by landlords from the current year to the prior year to verify the change is reasonable. There is no system in place to track historical admissions of tenants from the waiting list. There is no system in place to identify re-inspections separate from initial inspections. Therefore, a complete population was unable to be obtained in order to perform required testing of special provisions. Questioned Costs: None Context: Management does not maintain listing of contract rent changes, admissions of tenants from the waiting list, or re-inspections performed. Cause: Management did not have a tenant management computer program in place during 2023. Effect: Noncompliance with HUD requirement Repeat Finding: No Recommendation: We recommend that management implements a tenant management software system which will track the contract rents annually, admissions from the waiting list, and re-inspections performed. Views of responsible officials and planned corrective actions: Management is in agreement with the finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Choice Voucher Program Federal Assistance Listing Number: 14.871 Pass-Through Agencies: Faribault and Le Sueur County Housing and Redevelopment Authorities Pass-Through Number(s): MN200VO/MN171VO Award Period: 3/1/21-3/31/23 Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Housing Choice Voucher program requires quality control over reasonableness testing on both new leased units, selection from the waiting list, and quality control reinspections. Condition: Management does not have a system in place to track changes in rent charged by landlords from the current year to the prior year to verify the change is reasonable. There is no system in place to track historical admissions of tenants from the waiting list. There is no system in place to identify re-inspections separate from initial inspections. Therefore, a complete population was unable to be obtained in order to perform required testing of special provisions. Questioned Costs: None Context: Management does not maintain listing of contract rent changes, admissions of tenants from the waiting list, or re-inspections performed. Cause: Management did not have a tenant management computer program in place during 2023. Effect: Noncompliance with HUD requirement Repeat Finding: No Recommendation: We recommend that management implements a tenant management software system which will track the contract rents annually, admissions from the waiting list, and re-inspections performed. Views of responsible officials and planned corrective actions: Management is in agreement with the finding.
2023-002 Special Tests and Provisions Recommendation: We recommend that management implements a tenant management software system which will track the contract rents annually, admissions from the waiting list, and re-inspections performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We are using Housing Data Systems (HDS) as a tenant management solution. This software will track the contract rents annually, the admissions from the waiting list and it tracks re-inspections that are performed. The Program Coordinator will use checklists and the HDS to ensure that we collect the appropriate documents which we will store in Laserfiche. The Housing Director will review a minimum random sampling of 25% of the documentation for completeness throughout the year. If the Housing Director discovers significant issues with the documentation, they will review all the paperwork and retrain the Program Coordinator, so the documentation meets performance standards. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: The HDS system is currently being utilized. The documentation review will begin on 10.31.2023 and continue indefinitely.
Management does not perform rent reasonableness calculations on new tenants. Questioned Costs: None Context: During testing, zero of five tenants selected had documentation of rent reasonableness calculations performed. Cause: Management does not have a process in place to calculate reasonable rent upon admission of new tenants to the program. Effect: Rent to owner could be unreasonable and noncompliant with the Organization’s Administrative Plan and HUD requirements. Repeat Finding: No Recommendation: We recommend that management implements a process to perform rent reasonableness calculation and retain documentation. Views of responsible officials and planned corrective actions: Management is in agreement with the finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Choice Voucher Program Federal Assistance Listing Number: 14.871 Pass-Through Agencies: Faribault and Le Sueur County Housing and Redevelopment Authorities Pass-Through Number(s): MN200VO/MN171VO Award Period: 3/1/21-3/31/23 Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Housing Choice Voucher program requires rent reasonableness calculations to be performed for each new contract. Condition: Management does not perform rent reasonableness calculations on new tenants. Questioned Costs: None Context: During testing, zero of five tenants selected had documentation of rent reasonableness calculations performed. Cause: Management does not have a process in place to calculate reasonable rent upon admission of new tenants to the program. Effect: Rent to owner could be unreasonable and noncompliant with the Organization’s Administrative Plan and HUD requirements. Repeat Finding: No Recommendation: We recommend that management implements a process to perform rent reasonableness calculation and retain documentation. Views of responsible officials and planned corrective actions: Management is in agreement with the finding.
2023-003 Special Tests and Provisions Recommendation: We recommend that management implements a process to perform rent reasonableness calculation and retain documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We are using Housing Data Systems (HDS) as a tenant management solution. This software will track the reasonableness of rent and produce the appropriate documentation. The Program Coordinator will use checklists and the HDS to ensure that we collect the appropriate documents which we will store in Laserfiche. The Housing Director will review a minimum random sampling of 25% of the documentation for completeness throughout the year. If the Housing Director discovers significant issues with the documentation, they will review all the paperwork and retrain the Program Coordinator, so the documentation meets performance standards. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: The HDS system is currently being utilized. The documentation review will begin on 10.31.2023 and continue indefinitely.
Management did not perform unit inspections and re-inspections if repairs were required within required timeframes. Questioned Costs: None Context: During testing, two of six inspections were re-inspections for units requiring repairs and were not completed within the required 30 days. Four of six inspections selected were not completed within two years of previous inspection. Cause: Management does not have a process in place to calculate reasonable rent upon admission of new tenants to the program. Effect: Untimely inspections could result in unresolved repairs as well as noncompliance with the Organization’s Administrative Plan and HUD requirements. Repeat Finding: No Recommendation: We recommend that management implements a process to perform inspections and re-inspections within the timeframes required by the Administrative Plan. Views of responsible officials and planned corrective actions: Management is in agreement with the finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Choice Voucher Program Federal Assistance Listing Number: 14.871 Pass-Through Agencies: Faribault and Le Sueur County Housing and Redevelopment Authorities Pass-Through Number(s): MN200VO/MN171VO Award Period: 3/1/21-3/31/23 Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Housing Choice Voucher program requires inspections and reinspections to be performed within specified timeframes. Condition: Management did not perform unit inspections and re-inspections if repairs were required within required timeframes. Questioned Costs: None Context: During testing, two of six inspections were re-inspections for units requiring repairs and were not completed within the required 30 days. Four of six inspections selected were not completed within two years of previous inspection. Cause: Management does not have a process in place to calculate reasonable rent upon admission of new tenants to the program. Effect: Untimely inspections could result in unresolved repairs as well as noncompliance with the Organization’s Administrative Plan and HUD requirements. Repeat Finding: No Recommendation: We recommend that management implements a process to perform inspections and re-inspections within the timeframes required by the Administrative Plan. Views of responsible officials and planned corrective actions: Management is in agreement with the finding.
2023-004 Special Tests and Provisions Recommendation: We recommend that management implements a process to perform inspections and re-inspections within the timeframes required by the Administrative Plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We are using Housing Data Systems (HDS) as a tenant management solution. This software will track the timelines for inspections and reinspection. The Program Coordinator will use the HDS and their calendars to ensure that any inspections or re-inspections are carried out in accordance with the Administrative Plan. The Program Coordinator will use checklists and the HDS to ensure that we collect the appropriate documents which we will store in Laserfiche. The Housing Director will review a minimum random sampling of 25% of the documentation for completeness throughout the year. If the Housing Director discovers significant issues with the documentation, they will review all the paperwork and retrain the Program Coordinator, so the documentation meets performance standards. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: The HDS system is currently being utilized. The documentation review will begin on 10.31.2023 and continue indefinitely.
Management did not retain applicable documentation of a new tenant being admitted to the program or retain documentation supporting admission to the program in proper order. Questioned Costs: None Context: During testing, one of five new tenants selected did not have signed HAP contract or other documentation retained. We were unable to verify tenants were admitted to the program in the proper order. Cause: Documentation was misplaced and unable to be located. Effect: Improper admission from the waiting list could result in noncompliance with the Organization’s Administrative Plan and HUD requirements. Repeat Finding: No Recommendation: We recommend that management retains all documentation related to new tenants being admitted to program. Views of responsible officials and planned corrective actions: Management is in agreement with the finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Choice Voucher Program Federal Assistance Listing Number: 14.871 Pass-Through Agencies: Faribault and Le Sueur County Housing and Redevelopment Authorities Pass-Through Number(s): MN200VO/MN171VO Award Period: 3/1/21-3/31/23 Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Housing Choice Voucher program requires documentation of admission of new tenants from the waiting list and signed Housing Assistance Payment (HAP) contract. Condition: Management did not retain applicable documentation of a new tenant being admitted to the program or retain documentation supporting admission to the program in proper order. Questioned Costs: None Context: During testing, one of five new tenants selected did not have signed HAP contract or other documentation retained. We were unable to verify tenants were admitted to the program in the proper order. Cause: Documentation was misplaced and unable to be located. Effect: Improper admission from the waiting list could result in noncompliance with the Organization’s Administrative Plan and HUD requirements. Repeat Finding: No Recommendation: We recommend that management retains all documentation related to new tenants being admitted to program. Views of responsible officials and planned corrective actions: Management is in agreement with the finding.
2023-005 Special Tests and Provisions Recommendation: We recommend that management retains all documentation related to new tenants being admitted to program Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We are using Housing Data Systems (HDS) as a tenant management solution. This software will produce all documentation related to new tenants being admitted to the program. The Program Coordinator will use checklists and the HDS to ensure that we collect the appropriate documents which we will retain in Laserfiche. The Housing Director will review a minimum random sampling of 25% of the documentation for completeness throughout the year. If the Housing Director discovers significant issues with the documentation, they will review all the paperwork and retrain the Program Coordinator, so the documentation meets performance standards. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: The HDS system is currently being utilized. The documentation review will begin on 10.31.2023 and continue indefinitely.
No documentation of approval of indirect cost allocation journal entries. Questioned Costs: None Context: During testing of indirect cost allocations, three of seven allocations tested related to the allocation of payroll for the Workforce Council Executive Director. It was noted the Workforce Council Executive Director’s timesheet used in the allocation as well as the allocation journal entry was not approved. Cause: No journal entry review process for Workforce Council Executive Director payroll allocation. Effect: Incorrect indirect cost allocation could occur causing noncompliance with program requirements. Repeat Finding: No Recommendation: We recommend that management implements journal entry review process for Workforce Council Executive Director indirect cost allocations. Views of responsible officials and planned corrective actions: Management is in agreement with the finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Labor Federal Program: Workforce Innovation and Opportunity Act Federal Assistance Listing Number: 17.258 Pass-Through Agency: MN Department of Employment and Economic Development/South Central Workforce Council Pass-Through Number(s): 1075301 Award Period: 12/23/21-3/31/23 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Indirect Costs Condition: No documentation of approval of indirect cost allocation journal entries. Questioned Costs: None Context: During testing of indirect cost allocations, three of seven allocations tested related to the allocation of payroll for the Workforce Council Executive Director. It was noted the Workforce Council Executive Director’s timesheet used in the allocation as well as the allocation journal entry was not approved. Cause: No journal entry review process for Workforce Council Executive Director payroll allocation. Effect: Incorrect indirect cost allocation could occur causing noncompliance with program requirements. Repeat Finding: No Recommendation: We recommend that management implements journal entry review process for Workforce Council Executive Director indirect cost allocations. Views of responsible officials and planned corrective actions: Management is in agreement with the finding.
2023-006 Special Tests and Provisions Recommendation: We recommend that management implements journal entry review process for Workforce Council Executive Director indirect cost allocations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: MVACs executive director will review WFCs executive director timesheet for approval. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: We plan to implement by the 12.01.2023 payroll.
FAC accepted this audit on October 8, 2020 — management decision was due April 8, 2021.
During our testing, we identified payroll disbursements that did not include supervisor approval on the completed timesheets. Questioned costs: None Context: We selected a sample of 80 payroll disbursements made throughout the year between the two programs noted above in which 2 of the 80 timesheets did not include supervisor approval. Cause: The process of having supervisors approve timesheets was a manual control process. Effect: Without the proper approval controls, there is a heightened risk that the Organization may be incurring unallowable costs. Repeat Finding: No Recommendation: We noted beginning in October 2019, the Organization implemented an automated process whereby all timesheets are approved electronically and the system has safeguards built in to ensure all timesheets are approved prior to payment. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020 ? 001: Allowable Costs/Cost Principles Federal agency: U.S. Department of Labor and U.S. Department of Health and Human Services Federal program title: WIOA Cluster and Temporary Assistance for Needy Families CFDA Number: 17,258, 17.259, 17.278, & 93.558 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, the Organization must establish and maintain effective internal control over Federal awards. Condition: During our testing, we identified payroll disbursements that did not include supervisor approval on the completed timesheets. Questioned costs: None Context: We selected a sample of 80 payroll disbursements made throughout the year between the two programs noted above in which 2 of the 80 timesheets did not include supervisor approval. Cause: The process of having supervisors approve timesheets was a manual control process. Effect: Without the proper approval controls, there is a heightened risk that the Organization may be incurring unallowable costs. Repeat Finding: No Recommendation: We noted beginning in October 2019, the Organization implemented an automated process whereby all timesheets are approved electronically and the system has safeguards built in to ensure all timesheets are approved prior to payment. Views of responsible officials: There is no disagreement with the audit finding.
Minnesota Valley Action Council respectfully submits the following corrective action plan for the year ended March 31, 2020. Audit period: April 01, 2019 to March 31, 2020. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT No findings FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Labor and U.S. Department of Health and Human Services 2020-001 WIOA Cluster and Temporary Assistance for Needy Families ? CFDA No. 17,258, 17.259, 17.278, & 93.558 Recommendation: We noted beginning in October 2019, the Organization implemented an automated process whereby all timesheets are approved electronically and the system has safeguards built in to ensure all timesheets are approved prior to payment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has implemented an automated system for approving timesheets. Names of the contact persons responsible for corrective action: Amanda Mackie, Executive Director Planned completion date for corrective action plan: October 19, 2019 If there are any questions regarding this schedule, please call Amanda Mackie at 507-345-6822.
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