EIN: 820758024
UEI: FAQTN735QLC5
Audited by: Bauman Associates, LTD.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 20, 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 May 20, 2026 (104 days ago).
What is a management decision? →As a result of our testing of this requirement, we noted the Organization expended over $750,000 worth of Federal awards during the year. Management was unaware of requirement to undergo a Single Audit in accordance with the Uniform Guidance. Cause: The Organization did not have a sufficient system of internal control over Federal grant compliance monitoring related to the tracking of Federal expenditures incurred during the year. There was no formal review process conducted related to determining whether the Single Audit requirement was met during the year. Additionally, since the award originated from a state agency, the Organization did not think this was a federal award. Effect: Management did not identify a Single Audit requirement. Recommendation: Hope Village, Tiny Housing Alternatives, Inc. should implement a formal control process to monitor the Single Audit requirement. For all government grans (where a state or federal agency is an awarding agency), the Organization should review for compliance audit requirements, including those in accordance with the Uniform Guidance. Management response: The Organization was not explicitly made aware of the Uniform Guidance requirements and mistakenly assumed that since this originated from the state, it was state funding. The Organization is aware of this situation and will create and implement a formal process to review federal and state expenditures incurred and evaluate whether there are state or federal compliance audit implications for all government grants upon signing the agreement. We will then proactively communicate this with our auditor so that plans can be made to perform the applicable compliance audit. We do not view this as an ongoing deficiency, and we deem our corrective action plan to be one that fully addresses this control deficiency.
Show full finding ▾Hide full finding ▴2024-004 Failure to Identify Single Audit Requirement Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), subpart F, section 200.501 requires a Single Audit when a non-Federal entity expends $750,000 or more in Federal awards during the non-Federal entity’s fiscal year must haver a single audit conducted in accordance with section 200.514. Condition: As a result of our testing of this requirement, we noted the Organization expended over $750,000 worth of Federal awards during the year. Management was unaware of requirement to undergo a Single Audit in accordance with the Uniform Guidance. Cause: The Organization did not have a sufficient system of internal control over Federal grant compliance monitoring related to the tracking of Federal expenditures incurred during the year. There was no formal review process conducted related to determining whether the Single Audit requirement was met during the year. Additionally, since the award originated from a state agency, the Organization did not think this was a federal award. Effect: Management did not identify a Single Audit requirement. Recommendation: Hope Village, Tiny Housing Alternatives, Inc. should implement a formal control process to monitor the Single Audit requirement. For all government grans (where a state or federal agency is an awarding agency), the Organization should review for compliance audit requirements, including those in accordance with the Uniform Guidance. Management response: The Organization was not explicitly made aware of the Uniform Guidance requirements and mistakenly assumed that since this originated from the state, it was state funding. The Organization is aware of this situation and will create and implement a formal process to review federal and state expenditures incurred and evaluate whether there are state or federal compliance audit implications for all government grants upon signing the agreement. We will then proactively communicate this with our auditor so that plans can be made to perform the applicable compliance audit. We do not view this as an ongoing deficiency, and we deem our corrective action plan to be one that fully addresses this control deficiency.
Finding Number: 2024-004 Failure to Identify Single Audit Requirement Views of Responsible Officials and Corrective Action: The Organization was not explicitly made aware of the Uniform Guidance requirements and mistakenly assumed that since this originated from the state, it was state funding. The Organization is aware of this situation and will create and implement a formal process to review federal and state expenditures incurred and evaluate whether there are state or federal compliance audit implications for all government grants upon signing the agreement. We will then proactively communicate this with our auditor so that plans can be made to perform the applicable compliance audit. We do not view this as an ongoing deficiency, and we deem our corrective action plan to be one that fully addresses this control deficiency. Name of Responsible Person: Mike Cohoon, Executive Director Projected Implementation Date: December, 2025
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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