EIN: 470618883
UEI: T9YPJ77L2483
Audit also covers EIN: 470783326 · unlinked EINs have no separate FAC filing
Audited by: Niewedde & Wiens, CPA's
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 27, 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 February 27, 2027 (166 days from today).
What is a management decision? →FAC accepted this audit on August 25, 2025 — management decision was due February 25, 2026.
FAC accepted this audit on August 12, 2024 — management decision was due February 12, 2025.
FAC accepted this audit on September 12, 2023 — management decision was due March 12, 2024.
FAC accepted this audit on July 27, 2022 — management decision was due January 27, 2023.
On February 1, 2021, the Authority?s two Rural Development programs received both new contract rents and utility allowances. The Authority failed to adjust the tenant?s portion of the rent for the change in the utility allowance. As a result, Authority overcharged its Pine Court/West Hills Villa tenants $2,295 and its Pine Oak Vista tenants $2,024. Cause: The Authority did not recognize the change in utility allowance and adjust the tenant?s rent as a result. Effect or Potential Effect: The Authority overcharged the Rural Development tenants a cumulative $4,319 for the year ended December 31, 2021. Recommendation: The Authority should monitor for all contract rent and utility allowance changes so tenant?s rents are adjusted accordingly. View of the Responsible Officials of the Auditee: The auditee's management agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2021-001: Tenant Rental Charges Rural Rental Housing Loan ? 10.415 Material Weakness ? Eligibility Criteria: The tenants in the Rural Rental Housing Loan program pay a rent equal to 30% of their adjusted income less an utility allowance. Condition: On February 1, 2021, the Authority?s two Rural Development programs received both new contract rents and utility allowances. The Authority failed to adjust the tenant?s portion of the rent for the change in the utility allowance. As a result, Authority overcharged its Pine Court/West Hills Villa tenants $2,295 and its Pine Oak Vista tenants $2,024. Cause: The Authority did not recognize the change in utility allowance and adjust the tenant?s rent as a result. Effect or Potential Effect: The Authority overcharged the Rural Development tenants a cumulative $4,319 for the year ended December 31, 2021. Recommendation: The Authority should monitor for all contract rent and utility allowance changes so tenant?s rents are adjusted accordingly. View of the Responsible Officials of the Auditee: The auditee's management agrees with the finding.
Finding 2021-001: Tenant Rental Charges The Chadron Housing Authority is in agreement that we failed to properly adjust the tenant?s portion of the rent for the utility allowance for both Pine Oak Vista and Pine Court West Hills Villa in 2021. 1. Utility allowance entries will be made for all USDA properties upon receiving either verbal or written notice from USDA that the 2023 Budget has been approved. 2. If notice is not received from USDA within 60 days, Chadron Housing Authority will contact USDA to determine approval or if further adjustments to the budget are needed. At this time, Chadron Housing Authority is unable to give an estimated completion date as it depends on a third party, USDA.
FAC accepted this audit on July 8, 2021 — management decision was due January 8, 2022.
FAC accepted this audit on July 21, 2020 — management decision was due January 21, 2021.
The Authority has historically had one employee that processed new and annual rent examinations and the Executive Director would review the work and sign off on a completeness checklist. After the hiring of the new Executive Director in 2018, the practice ended and the Authority was unable to provide documentation that it had adequate controls over tenant eligibility. Cause: The Authority has not adequately reviewed controls over tenant eligibility since staff has changed. Effect or Potential Effect: The control deficiencies are deficiencies that result in more than a reasonable possibility that material noncompliance with program requirements could occur and not be prevented or detected. Recommendation: The staff has established a completeness worksheet and documented review procedures that started occurring in fiscal year 2020 which should correct these errors. The Authority should continue to use the new procedures. View of the Responsible Officials of the Auditee: The auditee?s management agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2019-002: Internal Control Structure Rural Rental Loans, 10.415 Material Weakness - Eligibility Repeat Finding Criteria: The Authority is responsible for establishing an effective internal control process to ensure the Authority complies with the requirements governing the Rural Rental Housing program. Condition: The Authority has historically had one employee that processed new and annual rent examinations and the Executive Director would review the work and sign off on a completeness checklist. After the hiring of the new Executive Director in 2018, the practice ended and the Authority was unable to provide documentation that it had adequate controls over tenant eligibility. Cause: The Authority has not adequately reviewed controls over tenant eligibility since staff has changed. Effect or Potential Effect: The control deficiencies are deficiencies that result in more than a reasonable possibility that material noncompliance with program requirements could occur and not be prevented or detected. Recommendation: The staff has established a completeness worksheet and documented review procedures that started occurring in fiscal year 2020 which should correct these errors. The Authority should continue to use the new procedures. View of the Responsible Officials of the Auditee: The auditee?s management agrees with the finding.
Finding 2019-002 ? Internal Control Structure We agree. With the change in staff positions in 2020, quality control has been re-established. A checklist is completed for each new move-in and for each annual re-certification. The worksheet tracks what documentation is required, dates and how items are received, and shows confirmation for the review of financial calculations.
2018-002
FAC accepted this audit on July 14, 2019 — management decision was due January 14, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on July 15, 2018 — management decision was due January 15, 2019.
FAC accepted this audit on July 9, 2017 — management decision was due January 9, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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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