EIN: 204714415
UEI: M71GTEJC9G61
Audited by: Comer Nowling and Associates PC
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 April 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 October 20, 2026 (48 days from today).
What is a management decision? →FAC accepted this audit on May 13, 2025 — management decision was due November 13, 2025.
FAC accepted this audit on July 25, 2024 — management decision was due January 25, 2025.
The Corporation failed to make the required deposit to the residual receipts account within 90 days after fiscal year-end.
Show full finding ▾Hide full finding ▴The Corporation failed to make the required deposit to the residual receipts account within 90 days after fiscal year-end.
No action needed. Required deposit of $1,971 was deposited into the residual reserve account on March 4, 2024.
FAC accepted this audit on April 17, 2023 — management decision was due October 17, 2023.
FAC accepted this audit on May 24, 2022 — management decision was due November 24, 2022.
FAC accepted this audit on April 22, 2021 — management decision was due October 22, 2021.
Our testing of tenant files identified one file where tenant medical expenses were not properly calculated based on supporting documentation and two files where Form 50059 was not properly signed by the property manager and/or the tenant in a timely manner. Cause: There was a lapse in the internal control process for calculating tenant rent and maintaining tenant files within compliance requirements. Effect: Lack of compliance with designed internal controls over tenant files could adversely affect the Project?s compliance with HUD regulations. Questioned Costs: $18 Context/Sampling: A nonstatistical sample of four tenant files out of the Project?s 12 total tenants residing in the Project during the year, including move-in and move-out residents, was selected for testing. Repeat Finding from Prior Year: No. Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of following regulations regarding the maintenance of tenant files and the calculation of tenant rent. Form 50059 should be updated, as needed. Views of Responsible Officials: Management agrees with the finding and recommendation.
Show full finding ▾Hide full finding ▴2020-001 U.S. Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Eligibility Material Weakness in Internal Control over Compliance Criteria: The Project is required to have documentation to support the amounts reported on HUD Form 50059. Condition: Our testing of tenant files identified one file where tenant medical expenses were not properly calculated based on supporting documentation and two files where Form 50059 was not properly signed by the property manager and/or the tenant in a timely manner. Cause: There was a lapse in the internal control process for calculating tenant rent and maintaining tenant files within compliance requirements. Effect: Lack of compliance with designed internal controls over tenant files could adversely affect the Project?s compliance with HUD regulations. Questioned Costs: $18 Context/Sampling: A nonstatistical sample of four tenant files out of the Project?s 12 total tenants residing in the Project during the year, including move-in and move-out residents, was selected for testing. Repeat Finding from Prior Year: No. Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of following regulations regarding the maintenance of tenant files and the calculation of tenant rent. Form 50059 should be updated, as needed. Views of Responsible Officials: Management agrees with the finding and recommendation.
Finding 2020-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Supportive Housing for the Elderly (Section 202) Federal Financial Assistance Listing #14.157 Finding Summary: The Project is required to have documentation to support the amounts reported on HUD Form 50059. The testing of tenant files identified one file where tenant medical expenses were not properly calculated based on supporting documentation and two files where Form 50059 was not properly signed by the prope1iy manager and/or the tenant in a timely manner. Responsible Individuals: Lana Walter, Regional Property Manager Co1Tective Action Plan: We will review our current procedures with applicable employees to ensure compliance with designed control over tenant files. We will update the incorrect Form 50059, and if applicable, the corresponding assistance payments will be adjusted on the property's voucher. Anticipated Completion Date: June 30, 202l
Our testing of disbursements detected two instances where the support for the disbursement was not properly approved. Cause: There was a lapse in the internal control process ensuring disbursements of the Project?s funds are supported by approved documentation. Effect: Lack of compliance with designed internal controls over use of Project funds could adversely affect the Project?s compliance with HUD regulations. Questioned Costs: None Context/Sampling: A nonstatistical sample of 60 of the Project?s 324 disbursements ($36,759 of $82,200 total disbursements), including payroll and non-payroll, was selected for testing. Repeat Finding from Prior Year: No. Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of established review and monitoring processes. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴2020-002 U.S. Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Special Tests and Provisions: Use of Project Funds Significant Deficiency in Internal Control over Compliance Criteria: The Project?s funds should be supported by approved documentation prior to disbursement of the funds. Condition: Our testing of disbursements detected two instances where the support for the disbursement was not properly approved. Cause: There was a lapse in the internal control process ensuring disbursements of the Project?s funds are supported by approved documentation. Effect: Lack of compliance with designed internal controls over use of Project funds could adversely affect the Project?s compliance with HUD regulations. Questioned Costs: None Context/Sampling: A nonstatistical sample of 60 of the Project?s 324 disbursements ($36,759 of $82,200 total disbursements), including payroll and non-payroll, was selected for testing. Repeat Finding from Prior Year: No. Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of established review and monitoring processes. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Finding 2020-002 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Supportive Housing for the Elderly (Section 202) Federal Financial Assistance Listing #14.157 Finding Summary: The Project's funds should be supported by approved documentation prior to disbursement of the funds. The auditors noted two instances where the support for the disbursement was not properly approved. Responsible Individuals: Eric Teune, Director, Accounts Payable Corrective Action Plan: We will review our current procedures with applicable employees to ensure compliance with designed control over disbursements. Anticipated Completion Date: June 30, 2021
FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.
FAC accepted this audit on April 22, 2019 — management decision was due October 22, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on April 23, 2018 — management decision was due October 23, 2018.
FAC accepted this audit on April 26, 2017 — management decision was due October 26, 2017.
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