EIN: 582223937
UEI: HAYNQ9ML3Z85
Audited by: WIPFLI LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 20, 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 20, 2026 (42 days ago).
What is a management decision? →FAC accepted this audit on December 17, 2024 — management decision was due June 17, 2025.
FAC accepted this audit on December 29, 2023 — management decision was due June 29, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
The Authority did not submit its annual budget and projected cashflow to the USDA. In addition, the Authority did not submit two of its quarterly reports. Criteria: The Authority is responsible for reporting to the USDA throughout the life of the loan, as specifically required within the Authority?s applicable agreement, via the RD 442-2, Statement of Budget, Income, and Equity report or other acceptable report. Cause: These reports are required to be submitted, as specified in the applicable loan agreement, however, management did not maintain a list of required reports to be submitted nor was there a process in place to ensure timely filing. Context: The reports were never specifically requested throughout the year by the Authority?s USDA representative, nor was the Authority notified of its tardy submission at any point during the fiscal year. Effect: The Authority did not follow the guidelines as laid out in the respective loan agreement for its reporting requirements. Questioned Costs: Not applicable. Recommendation: The Authority should continue to improve its understanding of the reporting requirements as specified in the applicable loan document and create a process to ensure reports are submitted in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The Authority agrees with this finding. See management?s corrective action plan.
Show full finding ▾Hide full finding ▴Condition: The Authority did not submit its annual budget and projected cashflow to the USDA. In addition, the Authority did not submit two of its quarterly reports. Criteria: The Authority is responsible for reporting to the USDA throughout the life of the loan, as specifically required within the Authority?s applicable agreement, via the RD 442-2, Statement of Budget, Income, and Equity report or other acceptable report. Cause: These reports are required to be submitted, as specified in the applicable loan agreement, however, management did not maintain a list of required reports to be submitted nor was there a process in place to ensure timely filing. Context: The reports were never specifically requested throughout the year by the Authority?s USDA representative, nor was the Authority notified of its tardy submission at any point during the fiscal year. Effect: The Authority did not follow the guidelines as laid out in the respective loan agreement for its reporting requirements. Questioned Costs: Not applicable. Recommendation: The Authority should continue to improve its understanding of the reporting requirements as specified in the applicable loan document and create a process to ensure reports are submitted in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The Authority agrees with this finding. See management?s corrective action plan.
Significant Deficiency (2022-005) Recommendation: The Authority should continue to improve its understanding of the reporting requirements as specified in the applicable loan document and create a process to ensure reports are submitted in a timely manner. Planned Corrective Action: The Authority will create a process to send the Annual Budget, Projected Cashflow and quarterly Internal Financial Statements to the USDA. This will be included as a part of our month end close process and reports will be sent to the USDA by our Finance Department and confirmed by the CFO.
FAC accepted this audit on January 24, 2023 — management decision was due July 24, 2023.
FAC accepted this audit on February 23, 2021 — management decision was due August 23, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 30, 2019 — management decision was due July 30, 2019.
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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