EIN: 480833058
UEI: NFSRNKHJ5FH4
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 22, 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 February 22, 2026 (185 days ago).
What is a management decision? →The Center is required to complete and submit performance standards borrower self-certification letter within 90 days following year end and disclose whether the Center has or has not complied with the specific requirement listed in the letter. Item 3 of the letter stated the Center’s reserve accounts were on schedule with the required minimum funding requirements. We noted the reserve balance at year end was below the threshold set in the 2024 budget and no required transfer was made as required by the loan resolution. In addition, the letter was not submitted to the USDA within 90 days following year end.
Show full finding ▾Hide full finding ▴The Center is required to complete and submit performance standards borrower self-certification letter within 90 days following year end and disclose whether the Center has or has not complied with the specific requirement listed in the letter. Item 3 of the letter stated the Center’s reserve accounts were on schedule with the required minimum funding requirements. We noted the reserve balance at year end was below the threshold set in the 2024 budget and no required transfer was made as required by the loan resolution. In addition, the letter was not submitted to the USDA within 90 days following year end.
Management agrees with the finding and recommendation.
FAC accepted this audit on May 17, 2021 — management decision was due November 17, 2021.
The Multi-Family Housing Borrower Balance Sheet and The Multiple Family Housing Project Budget/Utility Allowance were not submitted by their due date. Criteria: The MFH Asset Management Handbook requires Rural Development projects with one to fifteen units to file Form RD 3560-10, Multi-Family Housing Borrower Balance Sheet, and RD 3560-7, Multiple Family Housing Project Budget/Utility Allowance, within 90 days of year-end. Effect: The Center failed to file the required year-end financial reports in a timely manner. Cause: The Center was granted a 30-day extension on the due date, however the staff believed it was a 60-day extension. Recommendation: We recommend the Center confirm due dates and extensions in advance in order to submit the reports timely in the future. Grantee Response: Staff was unaware of the correct due date. Both reports were filed after the extended due date. The process has been reviewed so timely filing will be accomplished in the future.
Show full finding ▾Hide full finding ▴2020-001 Rural Rental Housing Cluster CFDA No. 10.415 Grant Period: Year Ended December 31, 2020 Condition: The Multi-Family Housing Borrower Balance Sheet and The Multiple Family Housing Project Budget/Utility Allowance were not submitted by their due date. Criteria: The MFH Asset Management Handbook requires Rural Development projects with one to fifteen units to file Form RD 3560-10, Multi-Family Housing Borrower Balance Sheet, and RD 3560-7, Multiple Family Housing Project Budget/Utility Allowance, within 90 days of year-end. Effect: The Center failed to file the required year-end financial reports in a timely manner. Cause: The Center was granted a 30-day extension on the due date, however the staff believed it was a 60-day extension. Recommendation: We recommend the Center confirm due dates and extensions in advance in order to submit the reports timely in the future. Grantee Response: Staff was unaware of the correct due date. Both reports were filed after the extended due date. The process has been reviewed so timely filing will be accomplished in the future.
CORRECTIVE ACTION PLAN May 10, 2021 Iroquois Center for Human Development, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2020. Name and address of independent public accounting firm: Kennedy McKee and Company LLP P.O. Box 1477 Dodge City, Kansas 67801 Audit period: January 1, 2020 through December 31, 2020 The findings from the December 31, 2020 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. FINDINGS AND QUESTIONED COSTS ? Financial Statement Audit None noted. FINDINGS AND QUESTIONED COSTS ? Major Federal Award Programs Audit DEPARTMENT OF AGRICULTURE 2020-001 Rural Rental Housing Cluster CFDA No. 10.415 Grant Period: Year Ended December 31, 2020 Condition: The Multi-Family Housing Borrower Balance Sheet and The Multiple Family Housing Project Budget/Utility Allowance were not submitted by their due date. Criteria: The MFH Asset Management Handbook requires Rural Development projects with one to fifteen units to file Form RD 3560-10, Multi-Family Housing Borrower Balance Sheet, and RD 3560-7, Multiple Family Housing Project Budget/Utility Allowance, within 90 days of year-end. Effect: The Center failed to file the required year-end financial reports in a timely manner. Cause: The Center was granted a 30-day extension on the due date, however the staff believed it was a 60-day extension. Recommendation: We recommend the Center confirm due dates and extensions in advance in order to submit the reports timely in the future. Grantee Response: Staff was unaware of the correct due date. Both reports were filed after the extended due date. The process has been reviewed so timely filing will be accomplished in the future. Iroquois Center for Human Development, Inc. Corrective Action Plan Page 2 If the Oversight Agency has questions regarding this plan, please call Ric Dalke at (620) 723-2272. Sincerely yours, Ric Dalke Executive Director
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