EIN: 450278093
UEI: F2MGMZRQB963
Audited by: Eide Bailly LLP
Oversight agency: 10 [Department of Agriculture]
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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 January 13, 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 July 13, 2026 (52 days ago).
What is a management decision? →FAC accepted this audit on October 3, 2024 — management decision was due April 3, 2025.
FAC accepted this audit on March 22, 2024 — management decision was due September 22, 2024.
Department of Agriculture Federal Financial Assistance Listing #10.766 Community Facilities Loans and Grants Cluster Special Tests and Provisions Significant Deficiency in Internal Control Over Compliance Criteria – 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal awards. Condition – During our testing, there was no formal review separate from the preparer over the reserve fund reconciliation for the federal program. Cause – The Home did not have an adequate internal control policy in place to ensure review and approval over the reserve fund. Effect – The lack of adequate policies governing review increases the risk that employees participating in the federal award administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs – None reported. Context/Sampling – Sampling was not used. The Home has two required reserve accounts that were tested. Repeat Finding from Prior Years – Yes, 2022‐003 Recommendation – We recommend that the Home enhance internal control policies to ensure that formal documentation of reviews is present. Views of Responsible Officials – Management agrees with the finding.
Show full finding ▾Hide full finding ▴Department of Agriculture Federal Financial Assistance Listing #10.766 Community Facilities Loans and Grants Cluster Special Tests and Provisions Significant Deficiency in Internal Control Over Compliance Criteria – 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal awards. Condition – During our testing, there was no formal review separate from the preparer over the reserve fund reconciliation for the federal program. Cause – The Home did not have an adequate internal control policy in place to ensure review and approval over the reserve fund. Effect – The lack of adequate policies governing review increases the risk that employees participating in the federal award administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs – None reported. Context/Sampling – Sampling was not used. The Home has two required reserve accounts that were tested. Repeat Finding from Prior Years – Yes, 2022‐003 Recommendation – We recommend that the Home enhance internal control policies to ensure that formal documentation of reviews is present. Views of Responsible Officials – Management agrees with the finding.
Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Debra Fraser, Administrator Corrective Action Plan: Management will ensure a review separate from the preparer of the reconciliation for the program’s reserve fund is completed with formal documentation noting the review. Anticipate Completion Date: 9/27/2023
2022-003
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
2022-003 Department of Agriculture Federal Financial Assistance Listing #10.766 Community Facilities Loans and Grants Cluster Special Tests and Provisions Significant Deficiency in Internal Control Over Compliance Criteria 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal awards. Condition During our testing, there was no formal review separate from the preparer over the reserve fund reconciliation for the federal program. Cause The Home did not have an adequate internal control policy in place to ensure review and approval over the reserve fund. Effect The lack of adequate policies governing review increases the risk that employees participating in the federal award administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs None reported. Context/Sampling Sampling was not used. The Home has two required reserve accounts that were tested. Repeat Finding from Prior Years No Recommendation We recommend that the Home enhance internal control policies to ensure that formal documentation of reviews is present. Views of Responsible Officials Management agrees with the finding.
Show full finding ▾Hide full finding ▴2022-003 Department of Agriculture Federal Financial Assistance Listing #10.766 Community Facilities Loans and Grants Cluster Special Tests and Provisions Significant Deficiency in Internal Control Over Compliance Criteria 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal awards. Condition During our testing, there was no formal review separate from the preparer over the reserve fund reconciliation for the federal program. Cause The Home did not have an adequate internal control policy in place to ensure review and approval over the reserve fund. Effect The lack of adequate policies governing review increases the risk that employees participating in the federal award administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs None reported. Context/Sampling Sampling was not used. The Home has two required reserve accounts that were tested. Repeat Finding from Prior Years No Recommendation We recommend that the Home enhance internal control policies to ensure that formal documentation of reviews is present. Views of Responsible Officials Management agrees with the finding.
Finding 2022-03 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Debra Fraser, Administrator Corrective Action Plan: Management will ensure a review separate from the preparer of the reconciliation for the program?s reserve fund is completed with formal documentation noting the review. Anticipate Completion Date: 3/27/2023
FAC accepted this audit on November 12, 2019 — management decision was due May 12, 2020.
FAC accepted this audit on October 23, 2018 — management decision was due April 23, 2019.
GSA_MIGRATION
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GSA_MIGRATION
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