EIN: 141792060
UEI: JME3KZK1T8P7
Audited by: Comer Nowling and Associates, PC
Oversight agency: 14 [Department of Housing and Urban Development]
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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 December 12, 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 June 12, 2026 (79 days ago).
What is a management decision? →FAC accepted this audit on December 16, 2024 — management decision was due June 16, 2025.
The Organization failed to make the required deposit within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year.
Show full finding ▾Hide full finding ▴The Organization failed to make the required deposit within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year.
Management will ensure the surplus cash calculation is completed in a matter that allows for a timely deposit of any required deposit to the residual receipts account.
FAC accepted this audit on November 17, 2023 — management decision was due May 17, 2024.
The Organization failed to make the required deposit within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year.
Show full finding ▾Hide full finding ▴The Organization failed to make the required deposit within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year.
Management will ensure the surplus cash calculation is completed in a manner that allows for a timely deposit of any required deposit to the residual receipts account.
Two months of gross rent potential for the year ended September 30, 2023 was $62,700. Employee theft coverage was $50,000, leaving a shortage of $12,700.00
Show full finding ▾Hide full finding ▴Two months of gross rent potential for the year ended September 30, 2023 was $62,700. Employee theft coverage was $50,000, leaving a shortage of $12,700.00
Management will increase fidelity bond coverage and increase the amount as needed to ensure sufficient coverage in accordance with the Regulatory Agreement.
FAC accepted this audit on June 1, 2023 — management decision was due December 1, 2023.
S3800-010 Finding Reference Number ? 2022-001 S3800-011 Title and CFDA Number of Federal Program ? Section 202 Capital Advance Program 14.157 S3800-015 Type of Finding ? Federal Award Finding S3800-016 Finding Resolution Status - Cleared S3800-017 Information on Universe Population Size- N/A S3800-018 Sample Size Information ? N/A S3800-019 Identification of Repeat Finding and Finding Reference Number ? N/A S3800-020 Criteria ? In accordance with the Regulatory Agreement between the Organization and HUD, the Organization is required to deposit ?Surplus Cash as defined by HUD, existing at the end of the fiscal year in a residual receipts account in the name of the Organization within 90 days subsequent to the end of the fiscal year. S3800-030 Statement of Condition ? The Organization failed to make the required deposit within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year. S3800-032 Cause ? The audit fieldwork was delayed, causing the surplus cash calculation to be delayed. S3800-033 Effect or Potential Effect ? The Organization is in violation of its HUD Regulatory Agreement. S3800-035 Auditor Non-Compliance Code - B S3800-040 Questioned Costs ? $370 S3800-045 Reporting Views of Responsible Officials ? Management will insure the Organization deposits the required amount into the residual receipts account during the year. S3800-050 Context ? The Organization failed to make the required deposit within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year. S3800-080 Recommendation ? The Organization should ensure the surplus cash calculation is made in a manner that allows for a timely deposit of any required deposit to the residual receipts account. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management should insure the Organization deposits the required amount into the residual receipts account during the year. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? June 6, 2022 S3800-150 Response ? Management will insure the Organization deposits the required amount into the residual receipts account during the year.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number ? 2022-001 S3800-011 Title and CFDA Number of Federal Program ? Section 202 Capital Advance Program 14.157 S3800-015 Type of Finding ? Federal Award Finding S3800-016 Finding Resolution Status - Cleared S3800-017 Information on Universe Population Size- N/A S3800-018 Sample Size Information ? N/A S3800-019 Identification of Repeat Finding and Finding Reference Number ? N/A S3800-020 Criteria ? In accordance with the Regulatory Agreement between the Organization and HUD, the Organization is required to deposit ?Surplus Cash as defined by HUD, existing at the end of the fiscal year in a residual receipts account in the name of the Organization within 90 days subsequent to the end of the fiscal year. S3800-030 Statement of Condition ? The Organization failed to make the required deposit within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year. S3800-032 Cause ? The audit fieldwork was delayed, causing the surplus cash calculation to be delayed. S3800-033 Effect or Potential Effect ? The Organization is in violation of its HUD Regulatory Agreement. S3800-035 Auditor Non-Compliance Code - B S3800-040 Questioned Costs ? $370 S3800-045 Reporting Views of Responsible Officials ? Management will insure the Organization deposits the required amount into the residual receipts account during the year. S3800-050 Context ? The Organization failed to make the required deposit within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year. S3800-080 Recommendation ? The Organization should ensure the surplus cash calculation is made in a manner that allows for a timely deposit of any required deposit to the residual receipts account. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management should insure the Organization deposits the required amount into the residual receipts account during the year. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? June 6, 2022 S3800-150 Response ? Management will insure the Organization deposits the required amount into the residual receipts account during the year.
St. Anna H.D.F.C., Inc respectfully submits the following Corrective Action Plan for the year ended September 30, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Management will ensure the surplus cash calculation is completed in a manner that allows for a timely deposit of any required deposit to the residual receipts account. Contact Person(s) Responsible ? Jennifer McEvoy-Riley, Executive Director Anticipated Completion Date ? June 6, 2022 Auditee Disagreements ? None Finding 2022-002 Corrective Action Planned ? Management will provide information on a timely basis to insure the audited financial statements are filed into the REAC system within 90 days after the fiscal year end. Contact Person(s) Responsible ? Jennifer McEvoy-Riley, Executive Director Anticipated Completion Date ? May 23, 2023 Auditee Disagreements ? None This corrective action plan was prepared by St. Simeon Foundation, the management company, on behalf of St. Anna H.D.F.C., Inc. __________________________ _____________________ Title Date St. Simeon Foundation 9 Hilltop Court, Suite 1 Poughkeepsie, NY 12601 (203) 925-9600
S3800-010 Finding Reference Number ? 2022-002 S3800-011 Title and CFDA Number of Federal Program ? Section 202 Capital Advance Program 14.157 S3800-015 Type of Finding ? Federal Award Finding S3800-016 Finding Resolution Status - Resolved S3800-017 Information on Universe Population Size- N/A S3800-018 Sample Size Information ? N/A S3800-019 Identification of Repeat Finding and Finding Reference Number ? N/A S3800-020 Criteria ? In accordance with the Regulatory Agreement between the Organization and HUD, the Organization is required to file the audited financial statements to the REAC system within 90-days after year-end. S3800-030 Statement of Condition ? The Organization?s audited financial statements for the fiscal year-ended September 30, 2022, were not filed into the REAC system within 90-days after year-end. S3800-032 Cause ? There were staffing shortages with management which cause the transmittal of audit documents to be delayed. S3800-033 Effect or Potential Effect ? The Organization is in violation of its HUD Regulatory Agreement. S3800-035 Auditor Non-Compliance Code - Z S3800-040 Questioned Costs ? $0 S3800-045 Reporting Views of Responsible Officials ? Management will insure the audited financial statements are filed into the REAC system within 90-days after year-end. S3800-050 Context ? The Organization?s audited financial statements for the fiscal year-ended September 30, 2022, were not filed into the REAC system within 90-days after year-end. S3800-080 Recommendation ? Management should provide the auditors with documentation in a timely manner to insure the audited financial statements are filed into the REAC system within 90-days after year-end. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management should provide the auditors with documentation in a timely manner to insure the audited financial statements are filed into the REAC system within 90-days after year-end. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? May 23, 2023 S3800-150 Response ? Management will insure the audited financial statements are filed into the REAC system within 90-days after year-end.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number ? 2022-002 S3800-011 Title and CFDA Number of Federal Program ? Section 202 Capital Advance Program 14.157 S3800-015 Type of Finding ? Federal Award Finding S3800-016 Finding Resolution Status - Resolved S3800-017 Information on Universe Population Size- N/A S3800-018 Sample Size Information ? N/A S3800-019 Identification of Repeat Finding and Finding Reference Number ? N/A S3800-020 Criteria ? In accordance with the Regulatory Agreement between the Organization and HUD, the Organization is required to file the audited financial statements to the REAC system within 90-days after year-end. S3800-030 Statement of Condition ? The Organization?s audited financial statements for the fiscal year-ended September 30, 2022, were not filed into the REAC system within 90-days after year-end. S3800-032 Cause ? There were staffing shortages with management which cause the transmittal of audit documents to be delayed. S3800-033 Effect or Potential Effect ? The Organization is in violation of its HUD Regulatory Agreement. S3800-035 Auditor Non-Compliance Code - Z S3800-040 Questioned Costs ? $0 S3800-045 Reporting Views of Responsible Officials ? Management will insure the audited financial statements are filed into the REAC system within 90-days after year-end. S3800-050 Context ? The Organization?s audited financial statements for the fiscal year-ended September 30, 2022, were not filed into the REAC system within 90-days after year-end. S3800-080 Recommendation ? Management should provide the auditors with documentation in a timely manner to insure the audited financial statements are filed into the REAC system within 90-days after year-end. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management should provide the auditors with documentation in a timely manner to insure the audited financial statements are filed into the REAC system within 90-days after year-end. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? May 23, 2023 S3800-150 Response ? Management will insure the audited financial statements are filed into the REAC system within 90-days after year-end.
St. Anna H.D.F.C., Inc respectfully submits the following Corrective Action Plan for the year ended September 30, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Management will ensure the surplus cash calculation is completed in a manner that allows for a timely deposit of any required deposit to the residual receipts account. Contact Person(s) Responsible ? Jennifer McEvoy-Riley, Executive Director Anticipated Completion Date ? June 6, 2022 Auditee Disagreements ? None Finding 2022-002 Corrective Action Planned ? Management will provide information on a timely basis to insure the audited financial statements are filed into the REAC system within 90 days after the fiscal year end. Contact Person(s) Responsible ? Jennifer McEvoy-Riley, Executive Director Anticipated Completion Date ? May 23, 2023 Auditee Disagreements ? None This corrective action plan was prepared by St. Simeon Foundation, the management company, on behalf of St. Anna H.D.F.C., Inc. __________________________ _____________________ Title Date St. Simeon Foundation 9 Hilltop Court, Suite 1 Poughkeepsie, NY 12601 (203) 925-9600
FAC accepted this audit on June 21, 2022 — management decision was due December 21, 2022.
S3800-010 Finding Reference Number ? 2021-001 S3800-011 Title and CFDA Number of Federal Program ? Section 202 Capital Advance Program 14.157 S3800-015 Type of Finding ? Federal Award Finding S3800-016 Finding Resolution Status - Unresolved S3800-017 Information on Universe Population Size- N/A S3800-018 Sample Size Information ? N/A S3800-019 Identification of Repeat Finding and Finding Reference Number ? N/A S3800-020 Criteria ? In accordance with the Regulatory Agreement between the Organization and HUD, the Organization is required to deposit ?Surplus Cash as defined by HUD, existing at the end of the fiscal year in a residual receipts account in the name of the Organization within 90 days subsequent to the end of the fiscal year. S3800-030 Statement of Condition ? The Organization failed to make the required deposit within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year. S3800-032 Cause ? Unknown. S3800-033 Effect or Potential Effect ? The Organization is in violation of its HUD Regulatory Agreement. S3800-035 Auditor Non-Compliance Code - B S3800-040 Questioned Costs ? $35,394 S3800-045 Reporting Views of Responsible Officials ? Management will insure the Organization deposits the required amount into the residual receipts account during the year. S3800-050 Context ? The Organization failed to make the required deposit within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year. S3800-080 Recommendation ? The Organization should deposit $35,394 into the residual receipts account immediately. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management should insure the Organization deposits the required amount into the residual receipts account during the year. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? Open. S3800-150 Response ? Management will insure the Organization deposits the required amount into the residual receipts account during the year.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number ? 2021-001 S3800-011 Title and CFDA Number of Federal Program ? Section 202 Capital Advance Program 14.157 S3800-015 Type of Finding ? Federal Award Finding S3800-016 Finding Resolution Status - Unresolved S3800-017 Information on Universe Population Size- N/A S3800-018 Sample Size Information ? N/A S3800-019 Identification of Repeat Finding and Finding Reference Number ? N/A S3800-020 Criteria ? In accordance with the Regulatory Agreement between the Organization and HUD, the Organization is required to deposit ?Surplus Cash as defined by HUD, existing at the end of the fiscal year in a residual receipts account in the name of the Organization within 90 days subsequent to the end of the fiscal year. S3800-030 Statement of Condition ? The Organization failed to make the required deposit within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year. S3800-032 Cause ? Unknown. S3800-033 Effect or Potential Effect ? The Organization is in violation of its HUD Regulatory Agreement. S3800-035 Auditor Non-Compliance Code - B S3800-040 Questioned Costs ? $35,394 S3800-045 Reporting Views of Responsible Officials ? Management will insure the Organization deposits the required amount into the residual receipts account during the year. S3800-050 Context ? The Organization failed to make the required deposit within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year. S3800-080 Recommendation ? The Organization should deposit $35,394 into the residual receipts account immediately. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management should insure the Organization deposits the required amount into the residual receipts account during the year. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? Open. S3800-150 Response ? Management will insure the Organization deposits the required amount into the residual receipts account during the year.
Corrective Action Plan St. Anna H.D.F.C., Inc For the Year Ended September 30, 2021 St. Anna H.D.F.C., Inc respectfully submits the following Corrective Action Plan for the year ended September 30, 2021. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2021-001 Corrective Action Planned ? Management will insure the Organization deposits the required amount into the residual receipts account during the year. Contact Person(s) Responsible ? Jennifer McEvoy-Riley, Executive Director Anticipated Completion Date ? May 20, 2022 Auditee Disagreements ? N/A Finding 2021-002 Corrective Action Planned ? Management will insure the audited financial statement are filed into the REAC system within 90-days after year-end. Contact Person(s) Responsible ? Jennifer McEvoy-Riley, Executive Director Anticipated Completion Date ? May 20, 2022 Auditee Disagreements ? N/A This corrective action plan was prepared by St. Simeon Foundation, the management company, on behalf of St. Anna H.D.F.C., Inc. St. Simeon Foundation 9 Hilltop Court, Suite 1 Poughkeepsie, NY 12601 203-925-9600
S3800-010 Finding Reference Number ? 2021-002 S3800-011 Title and CFDA Number of Federal Program ? Section 202 Capital Advance Program 14.157 S3800-015 Type of Finding ? Federal Award Finding S3800-016 Finding Resolution Status - Resolved S3800-017 Information on Universe Population Size- N/A S3800-018 Sample Size Information ? N/A S3800-019 Identification of Repeat Finding and Finding Reference Number ? N/A S3800-020 Criteria ? In accordance with the Regulatory Agreement between the Organization and HUD, the Organization is required to file the audited financial statements to the REAC system within 90-days after year-end. S3800-030 Statement of Condition ? The Organization?s audited financial statements for the fiscal year-ended July 31, 2021, were not filed into the REAC system within 90-days after yearend. S3800-032 Cause ? Unknown. S3800-033 Effect or Potential Effect ? The Organization is in violation of its HUD Regulatory Agreement. S3800-035 Auditor Non-Compliance Code - Z S3800-040 Questioned Costs ? $0 S3800-045 Reporting Views of Responsible Officials ? Management will insure the audited financial statements are filed into the REAC system within 90-days after year-end. S3800-050 Context ? The Organization?s audited financial statements for the fiscal year-ended July 31, 2021, were not filed into the REAC system within 90-days after year-end. S3800-080 Recommendation ? Management should insure the audited financial statements are filed into the REAC system within 90-days after year-end. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management should insure the audited financial statements are filed into the REAC system within 90-days after year-end. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? May 20, 2022 S3800-150 Response ? Management will insure the audited financial statements are filed into the REAC system within 90-days after year-end.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number ? 2021-002 S3800-011 Title and CFDA Number of Federal Program ? Section 202 Capital Advance Program 14.157 S3800-015 Type of Finding ? Federal Award Finding S3800-016 Finding Resolution Status - Resolved S3800-017 Information on Universe Population Size- N/A S3800-018 Sample Size Information ? N/A S3800-019 Identification of Repeat Finding and Finding Reference Number ? N/A S3800-020 Criteria ? In accordance with the Regulatory Agreement between the Organization and HUD, the Organization is required to file the audited financial statements to the REAC system within 90-days after year-end. S3800-030 Statement of Condition ? The Organization?s audited financial statements for the fiscal year-ended July 31, 2021, were not filed into the REAC system within 90-days after yearend. S3800-032 Cause ? Unknown. S3800-033 Effect or Potential Effect ? The Organization is in violation of its HUD Regulatory Agreement. S3800-035 Auditor Non-Compliance Code - Z S3800-040 Questioned Costs ? $0 S3800-045 Reporting Views of Responsible Officials ? Management will insure the audited financial statements are filed into the REAC system within 90-days after year-end. S3800-050 Context ? The Organization?s audited financial statements for the fiscal year-ended July 31, 2021, were not filed into the REAC system within 90-days after year-end. S3800-080 Recommendation ? Management should insure the audited financial statements are filed into the REAC system within 90-days after year-end. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management should insure the audited financial statements are filed into the REAC system within 90-days after year-end. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? May 20, 2022 S3800-150 Response ? Management will insure the audited financial statements are filed into the REAC system within 90-days after year-end.
Corrective Action Plan St. Anna H.D.F.C., Inc For the Year Ended September 30, 2021 St. Anna H.D.F.C., Inc respectfully submits the following Corrective Action Plan for the year ended September 30, 2021. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2021-001 Corrective Action Planned ? Management will insure the Organization deposits the required amount into the residual receipts account during the year. Contact Person(s) Responsible ? Jennifer McEvoy-Riley, Executive Director Anticipated Completion Date ? May 20, 2022 Auditee Disagreements ? N/A Finding 2021-002 Corrective Action Planned ? Management will insure the audited financial statement are filed into the REAC system within 90-days after year-end. Contact Person(s) Responsible ? Jennifer McEvoy-Riley, Executive Director Anticipated Completion Date ? May 20, 2022 Auditee Disagreements ? N/A This corrective action plan was prepared by St. Simeon Foundation, the management company, on behalf of St. Anna H.D.F.C., Inc. St. Simeon Foundation 9 Hilltop Court, Suite 1 Poughkeepsie, NY 12601 203-925-9600
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