EIN: 476013098
UEI: XYKZH2TNM8M1
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 3, 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 September 3, 2026 (11 days from today).
What is a management decision? →III. FEDERAL AWARDS FINDINGS FINDING 2025-003: Material Weakness in Internal Control over Compliance – Activities Allowed or Unallowed Federal Award Identification Assistance Listing Program Title: Public Housing Operating Fund Assistance Listing Program Number: 14.850 Federal Award ID Number and Year: N/A Federal Agency: U.S. Department of Housing and Urban Development Criteria Under 2 CFR Section 200.302: Recipient's and subrecipient's financial management system must sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation. Condition See Finding 2025-001. Repeat Finding No Questioned Costs See Finding 2025-001. Effect or Potential Effect The Authority was not in compliance with 2 CFR Section 200.302. Cause See Finding 2025-001. Recommendation See Finding 2025-001. Auditee Response/ Corrective Action Plan See page 50.
Show full finding ▾Hide full finding ▴III. FEDERAL AWARDS FINDINGS FINDING 2025-003: Material Weakness in Internal Control over Compliance – Activities Allowed or Unallowed Federal Award Identification Assistance Listing Program Title: Public Housing Operating Fund Assistance Listing Program Number: 14.850 Federal Award ID Number and Year: N/A Federal Agency: U.S. Department of Housing and Urban Development Criteria Under 2 CFR Section 200.302: Recipient's and subrecipient's financial management system must sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation. Condition See Finding 2025-001. Repeat Finding No Questioned Costs See Finding 2025-001. Effect or Potential Effect The Authority was not in compliance with 2 CFR Section 200.302. Cause See Finding 2025-001. Recommendation See Finding 2025-001. Auditee Response/ Corrective Action Plan See page 50.
Finding 2025-003 See response to finding 2025-001.
FAC accepted this audit on February 6, 2025 — management decision was due August 6, 2025.
FINDING 2024-003: Material Weakness in Internal Control over Compliance – Eligibility Federal Program: ALN 14.871 – Housing Choice Voucher Pass-Through Entity: U.S. Department of Housing and Urban Development Award Number: N/A Compliance Requirements: Eligibility Type of Finding: Material Weakness in Internal Control over Compliance Criteria: See Part II, Finding 2024-001 Condition and Context: See Part II, Finding 2024-001 Questioned Costs: $0 Cause: See Part II, Finding 2024-001 Effect or Potential Effect: See Part II, Finding 2024-001 Recommendation: See Part II, Finding 2024-001 Repeat Finding: N/A Responsible Official’s Response and Corrective Action Plan: See Page 51, Finding 2024-001 Planned Implementation Date: See Page 51, Finding 2024-001 Person Responsible for Corrective Action: Executive Director
Show full finding ▾Hide full finding ▴FINDING 2024-003: Material Weakness in Internal Control over Compliance – Eligibility Federal Program: ALN 14.871 – Housing Choice Voucher Pass-Through Entity: U.S. Department of Housing and Urban Development Award Number: N/A Compliance Requirements: Eligibility Type of Finding: Material Weakness in Internal Control over Compliance Criteria: See Part II, Finding 2024-001 Condition and Context: See Part II, Finding 2024-001 Questioned Costs: $0 Cause: See Part II, Finding 2024-001 Effect or Potential Effect: See Part II, Finding 2024-001 Recommendation: See Part II, Finding 2024-001 Repeat Finding: N/A Responsible Official’s Response and Corrective Action Plan: See Page 51, Finding 2024-001 Planned Implementation Date: See Page 51, Finding 2024-001 Person Responsible for Corrective Action: Executive Director
Corrective Action Plan Contact Person Artena Thompson 1834 W 7th Street Grand Island, NE 68803 (308) 385-5530 Finding 2024-001 Management has recognized the finding and will familiarize themselves with the requirements of these documents to ensure the proper procedures are followed and the proper documents are retained in the tenant files. Finding 2024-002 Management will familiarize themselves with the requirements and guidelines of their ACOP to better ensure that the Authority is operating and maintaining its policies. Finding 2024-003 See Finding 2024-001.
FAC accepted this audit on February 20, 2023 — management decision was due August 20, 2023.
Through discussion with the Executive Director and evaluation of the tenant files, it was noted that one tenant unit was not being inspected in a timely manner. Cause: The Authority did not perform timely inspections on the unit of one tenant, in line with the requirements of 24 CFR 982.405. Effect: The Authority was not in compliance with 24 CFR 982.405. Recommendation: The Executive Director should familiarize themself with the requirements of 24 CFR 982.405 and verify that tenant unit inspections are performed regularly.
Show full finding ▾Hide full finding ▴Criteria: In accordance with 24 CFR 982.405, the Authority must inspect the unit leased to a family at least biennially during assisted occupancy, and at other times as needed, to determine if the unit meets the Housing Quality Standards. Condition: Through discussion with the Executive Director and evaluation of the tenant files, it was noted that one tenant unit was not being inspected in a timely manner. Cause: The Authority did not perform timely inspections on the unit of one tenant, in line with the requirements of 24 CFR 982.405. Effect: The Authority was not in compliance with 24 CFR 982.405. Recommendation: The Executive Director should familiarize themself with the requirements of 24 CFR 982.405 and verify that tenant unit inspections are performed regularly.
Finding 2022-001 Management has addressed the noncompliance with personnel responsible for performing tenant unit inspections and will verify they are completed in in compliance with 24 CFR 982.405. Finding 2022-002 Management has contacted the Authority?s plan administrator and remedied any outstanding noncompliance issues related to delinquent employee retirement contributions. Finding 2022-003 The Authority has hired employees that possess the experience necessary to handle the responsibilities required to adequately adhere to the personnel policy.
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