EIN: 204714647
UEI: NFJNJPVHC3C3
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 24, 2022. 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 November 24, 2022, which was (1365 days ago).
What is a management decision? →S3800-010 Finding Reference Number ? 2021-001 S3800-011 Title and CFDA Number of Federal Program ? 14.157 Section 202 Capital Advance and Project Rental Assistance Contract S3800-015 Type of Finding ? Federal Award 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 Corporation and HUD, the Corporation is required to obtain HUD?s approval for withdrawals from the replacement reserve. S3800-030 Statement of Condition ? The Corporation did not obtain HUD approval for one withdrawal from the replacement reserve during the year. S3800-032 Cause ? The Corporation inadvertently made a duplicate withdrawal from the replacement reserve. S3800-033 Effect or Potential Effect ? The Corporation is in violation of its Regulatory Agreement. S3800-035 Auditor Non-Compliance Code ? A S3800-040 Questioned Costs ? $54,672 S3800-045 Reporting Views of Responsible Officials ? Once management became aware of the duplicate withdrawal, a transfer was made to reimburse the replacement reserve. S3800-050 Context ? Withdrawals from the replacement reserve were made without HUD approval. S3800-080 Recommendation ? The Corporation needs to make sure all withdrawals from the replacement reserve have been approved by HUD. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management agrees with the finding and the recommendation. Management has transferred the amount back to the replacement reserve. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? March 3, 2022 S3800-150 Response ? Management is aware of the replacement reserve withdrawal requirements and will confirm future withdrawals have been approved by HUD.
Sioux Falls 57 Good Samaritan Housing, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 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 ? No action needed. Management transferred $54,672 back into the replacement reserve on March 3, 2022. Contact Person(s) Responsible ? Darren Wilde, Controller Anticipated Completion Date ? December 2022 Auditee Disagreements ? N/A This corrective action plan was prepared by California Commercial Investment Group, Inc., the management company, on behalf of Sioux Falls 57 Good Samaritan Housing, Inc.. _______________________________ Darren Wilde, Controller California Commercial Investment Group, Inc. 4530 East Thousand Oaks Blvd., Suite 100 Westlake Village, CA 91362 805-495-8400
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 22, 2021. 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 22, 2021, which was (1763 days ago).
What is a management decision? →2020-001 U.S. Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Eligibility Significant Deficiency 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 and supported by signed verification. 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: $100 Context/Sampling: A nonstatistical sample of ten tenant files out of the Project?s 63 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 auditors identified one file where tenant medical expenses were not properly calculated and supported by signed verification. Responsible Individuals: Lana Walter, Regional Property Manager Corrective 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, 2021
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 21, 2019. 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 21, 2019, which was (2495 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 23, 2018. 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 23, 2018, which was (2858 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 26, 2017. 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 26, 2017, which was (3220 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2015-002
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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