EIN: 431449175
UEI: V8JJZMKGCSE1
Audited by: Wipfli LLP
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 23, 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 January 23, 2026 (222 days ago).
What is a management decision? →FAC accepted this audit on July 1, 2024 — management decision was due January 1, 2025.
Prairie Estates did not make the required monthly deposit to the replacement reserve for several months of it's fiscal year. A large catch-up contribution was made in March 2024 to compensate for the missed contributions. Criteria: Pursuant to Paragraph 5 of the Regulatory Agreement, Prairie Estates shall establish and maintain a reserve fund and make required monthly deposits based on amounts approved by HUD. Effect: Prairie Estates is not in compliance with the terms of the Regulatory Agreement. Cause: Management did not make the required deposits in a timely manner due to the lack of cash available to make the deposits. Auditor's Recommendation: Management should seek to implement operational changes to allow for timely deposits of reserve funds. View of Responsible Officials: Management agrees with the assessment and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴2024-001 Replacement Reserve Deposits Federal Program Information: Funding agency: U.S. Department of Housing and Urban Development (HUD) Title: Supportive Housing for the Elderly AL number: 14.157 Award year and number: N/A Questioned Costs: None Condition: Prairie Estates did not make the required monthly deposit to the replacement reserve for several months of it's fiscal year. A large catch-up contribution was made in March 2024 to compensate for the missed contributions. Criteria: Pursuant to Paragraph 5 of the Regulatory Agreement, Prairie Estates shall establish and maintain a reserve fund and make required monthly deposits based on amounts approved by HUD. Effect: Prairie Estates is not in compliance with the terms of the Regulatory Agreement. Cause: Management did not make the required deposits in a timely manner due to the lack of cash available to make the deposits. Auditor's Recommendation: Management should seek to implement operational changes to allow for timely deposits of reserve funds. View of Responsible Officials: Management agrees with the assessment and has prepared a corrective action plan.
The deposit was delayed due to cash flow issues from service coordinator funding not being allocated for two years, and therefore, eleven monthly deposits were made in a lump sum in March, 2024. Since the end of the fiscal year, monthly deposits have been made and management is committed to ensuring the required deposits are made monthly going forward. Person(s) Responsible: Aaron Franklin, Karen Webber Timing for Implementation: Completed 04/01/2024
2023-001
FAC accepted this audit on November 7, 2023 — management decision was due May 7, 2024.
Prairie Estates did not make the required monthly deposit to the replacement reserve in the month of March 2023. Criteria: Pursuant to Paragraph 5 of the Regulatory Agreement, Prairie Estates shall establish and maintain a reserve fund and make required monthly deposits based on amounts approved by HUD. Effect: Prairie Estates is not in compliance with the terms of the Regulatory Agreement. Cause: Management did not make the required deposit for the month of March 2023 due to the lack of cash available to make the deposit. Auditor's Recommendation: Management should make the required replacement reserve deposit of $1,772 in order to bring the replacement reserve account to current.
Show full finding ▾Hide full finding ▴2023-001 Replacement Reserve Deposits Federal Program Information: Funding agency: U.S. Department of Housing and Urban Development (HUD) Title: Supportive Housing for the Elderly CFDA number: 14.157 Award year and number: N/A Questioned Costs: None Condition: Prairie Estates did not make the required monthly deposit to the replacement reserve in the month of March 2023. Criteria: Pursuant to Paragraph 5 of the Regulatory Agreement, Prairie Estates shall establish and maintain a reserve fund and make required monthly deposits based on amounts approved by HUD. Effect: Prairie Estates is not in compliance with the terms of the Regulatory Agreement. Cause: Management did not make the required deposit for the month of March 2023 due to the lack of cash available to make the deposit. Auditor's Recommendation: Management should make the required replacement reserve deposit of $1,772 in order to bring the replacement reserve account to current.
Corrective Action Plan for Current Year Findings_x000B_2023-001 Replacement Reserve Deposits_x000B__x000B_Corrective Action Plan_x000B__x000B_The deposit was delayed due to cash flow issues from service coordinator funding not been allocated for the year, but the deposit for March 2023 was made on May 9, 2023. The parent company, West Central Missouri Community Action Agency, has since secured an operating line of credit, and in the event of a shortfall of operating cash for Prairie Estates in the future that would inhibit a monthly deposit being made to replacement reserves, a request for access to the line of credit will be made in order to stay in compliance with the regulatory agreement._x000B__x000B_Person(s) Responsible: Aaron Franklin, Karen Webber Timing for Implementation: Completed 05/09/2023
FAC accepted this audit on December 19, 2022 — management decision was due June 19, 2023.
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on July 6, 2020 — management decision was due January 6, 2021.
FAC accepted this audit on June 30, 2019 — management decision was due December 30, 2019.
FAC accepted this audit on July 20, 2018 — management decision was due January 20, 2019.
FAC accepted this audit on August 9, 2017 — management decision was due February 9, 2018.
FAC accepted this audit on July 19, 2016 — management decision was due January 19, 2017.
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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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