EIN: 222610536
UEI: ZRE9GLWNMBX7
Audited by: WITHUM, SMITH+BROWN 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 February 25, 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 August 25, 2026 (4 days ago).
What is a management decision? →FAC accepted this audit on February 14, 2025 — management decision was due August 14, 2025.
New Kensington Community Development Corporation (“NKCDC”) failed to submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse by the required due date - the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the period. Condition and Context The federal reporting deadline for the Single Audit reporting package was March 31, 2024; however, NKCDC did not submit its Single Audit Reporting Package by that date. Criteria 2 CFR 200.512 states, “The audit must be completed and the data collection form, if applicable….. must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period”. Cause As a result of the COVID-19 pandemic, financial constraints, and corresponding staffing challenges, the accounting and finance team at NKCDC was unable to complete the required audits on a timely basis. At the same time, the accounting and finance team was faced with other administrative and operational matters requiring immediate attention to help ensure NKCDC remained operational. The financial and staffing constraints resulted in the late submissions of the Single Audit reporting package. Effect or Potential Effect Lateness in reporting could result in a lack of up-to-date information provided to federal agencies and potential impacts on grant funding. Recommendation We recommend that management implements processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. Views of Responsible Officials Management agrees with the finding above. Management will review the existing accounting policies and procedures and implement additional controls to validate timely submission of reports.
Show full finding ▾Hide full finding ▴New Kensington Community Development Corporation (“NKCDC”) failed to submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse by the required due date - the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the period. Condition and Context The federal reporting deadline for the Single Audit reporting package was March 31, 2024; however, NKCDC did not submit its Single Audit Reporting Package by that date. Criteria 2 CFR 200.512 states, “The audit must be completed and the data collection form, if applicable….. must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period”. Cause As a result of the COVID-19 pandemic, financial constraints, and corresponding staffing challenges, the accounting and finance team at NKCDC was unable to complete the required audits on a timely basis. At the same time, the accounting and finance team was faced with other administrative and operational matters requiring immediate attention to help ensure NKCDC remained operational. The financial and staffing constraints resulted in the late submissions of the Single Audit reporting package. Effect or Potential Effect Lateness in reporting could result in a lack of up-to-date information provided to federal agencies and potential impacts on grant funding. Recommendation We recommend that management implements processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. Views of Responsible Officials Management agrees with the finding above. Management will review the existing accounting policies and procedures and implement additional controls to validate timely submission of reports.
2023 CORRECTIVE ACTION PLAN Finding 2023-001: Financial Statement Finding Corrective Action Plan Management will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding financial reporting. Management will also review the operational resources available to expand the finance team and do so accordingly. Corrective Action Taken Corrective action steps are in process. Expected Completion Date December 31, 2024 Responsible Individual Nicole Westerman, Deputy Executive Director Finding 2023-002: Award Finding Corrective Action Plan Management will review the existing accounting policies and procedures and implement additional controls to validate timely submissions of reports. Corrective Action Taken Corrective action steps are in process. Expected Completion Date December 31, 2024 Responsible Individual Nicole Westerman, Deputy Executive Director
2022-002
New Kensington Community Development Corporation (“NKCDC”) failed to submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse by the required due date - the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the period. Condition and Context The federal reporting deadline for the Single Audit reporting package was March 31, 2024; however, NKCDC did not submit its Single Audit Reporting Package by that date. Criteria 2 CFR 200.512 states, “The audit must be completed and the data collection form, if applicable….. must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period”. Cause As a result of the COVID-19 pandemic, financial constraints, and corresponding staffing challenges, the accounting and finance team at NKCDC was unable to complete the required audits on a timely basis. At the same time, the accounting and finance team was faced with other administrative and operational matters requiring immediate attention to help ensure NKCDC remained operational. The financial and staffing constraints resulted in the late submissions of the Single Audit reporting package. Effect or Potential Effect Lateness in reporting could result in a lack of up-to-date information provided to federal agencies and potential impacts on grant funding. Recommendation We recommend that management implements processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. Views of Responsible Officials Management agrees with the finding above. Management will review the existing accounting policies and procedures and implement additional controls to validate timely submission of reports.
Show full finding ▾Hide full finding ▴New Kensington Community Development Corporation (“NKCDC”) failed to submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse by the required due date - the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the period. Condition and Context The federal reporting deadline for the Single Audit reporting package was March 31, 2024; however, NKCDC did not submit its Single Audit Reporting Package by that date. Criteria 2 CFR 200.512 states, “The audit must be completed and the data collection form, if applicable….. must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period”. Cause As a result of the COVID-19 pandemic, financial constraints, and corresponding staffing challenges, the accounting and finance team at NKCDC was unable to complete the required audits on a timely basis. At the same time, the accounting and finance team was faced with other administrative and operational matters requiring immediate attention to help ensure NKCDC remained operational. The financial and staffing constraints resulted in the late submissions of the Single Audit reporting package. Effect or Potential Effect Lateness in reporting could result in a lack of up-to-date information provided to federal agencies and potential impacts on grant funding. Recommendation We recommend that management implements processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. Views of Responsible Officials Management agrees with the finding above. Management will review the existing accounting policies and procedures and implement additional controls to validate timely submission of reports.
2023 CORRECTIVE ACTION PLAN Finding 2023-001: Financial Statement Finding Corrective Action Plan Management will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding financial reporting. Management will also review the operational resources available to expand the finance team and do so accordingly. Corrective Action Taken Corrective action steps are in process. Expected Completion Date December 31, 2024 Responsible Individual Nicole Westerman, Deputy Executive Director Finding 2023-002: Award Finding Corrective Action Plan Management will review the existing accounting policies and procedures and implement additional controls to validate timely submissions of reports. Corrective Action Taken Corrective action steps are in process. Expected Completion Date December 31, 2024 Responsible Individual Nicole Westerman, Deputy Executive Director
2022-002
FAC accepted this audit on October 24, 2025 — management decision was due April 24, 2026.
New Kensington Community Development Corporation (“NKCDC”) failed to submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse by the required due date - the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the period. Condition and Context The federal reporting deadline for the Single Audit reporting package was March 31, 2024; however, NKCDC did not submit its Single Audit Reporting Package by that date. Criteria 2 CFR 200.512 states, “The audit must be completed and the data collection form, if applicable….. must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period”. Cause As a result of the COVID-19 pandemic, financial constraints, and corresponding staffing challenges, the accounting and finance team at NKCDC was unable to complete the required audits on a timely basis. At the same time, the accounting and finance team was faced with other administrative and operational matters requiring immediate attention to help ensure NKCDC remained operational. The financial and staffing constraints resulted in the late submissions of the Single Audit reporting package. Effect or Potential Effect Lateness in reporting could result in a lack of up-to-date information provided to federal agencies and potential impacts on grant funding. Recommendation We recommend that management implements processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. Views of Responsible Officials Management agrees with the finding above. Management will review the existing accounting policies and procedures and implement additional controls to validate timely submission of reports.
Show full finding ▾Hide full finding ▴New Kensington Community Development Corporation (“NKCDC”) failed to submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse by the required due date - the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the period. Condition and Context The federal reporting deadline for the Single Audit reporting package was March 31, 2024; however, NKCDC did not submit its Single Audit Reporting Package by that date. Criteria 2 CFR 200.512 states, “The audit must be completed and the data collection form, if applicable….. must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period”. Cause As a result of the COVID-19 pandemic, financial constraints, and corresponding staffing challenges, the accounting and finance team at NKCDC was unable to complete the required audits on a timely basis. At the same time, the accounting and finance team was faced with other administrative and operational matters requiring immediate attention to help ensure NKCDC remained operational. The financial and staffing constraints resulted in the late submissions of the Single Audit reporting package. Effect or Potential Effect Lateness in reporting could result in a lack of up-to-date information provided to federal agencies and potential impacts on grant funding. Recommendation We recommend that management implements processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. Views of Responsible Officials Management agrees with the finding above. Management will review the existing accounting policies and procedures and implement additional controls to validate timely submission of reports.
2023 CORRECTIVE ACTION PLAN Finding 2023-001: Financial Statement Finding Corrective Action Plan Management will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding financial reporting. Management will also review the operational resources available to expand the finance team and do so accordingly. Corrective Action Taken Corrective action steps are in process. Expected Completion Date December 31, 2024 Responsible Individual Nicole Westerman, Deputy Executive Director Finding 2023-002: Award Finding Corrective Action Plan Management will review the existing accounting policies and procedures and implement additional controls to validate timely submissions of reports. Corrective Action Taken Corrective action steps are in process. Expected Completion Date December 31, 2024 Responsible Individual Nicole Westerman, Deputy Executive Director
2022-002
New Kensington Community Development Corporation (“NKCDC”) failed to submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse by the required due date - the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the period. Condition and Context The federal reporting deadline for the Single Audit reporting package was March 31, 2024; however, NKCDC did not submit its Single Audit Reporting Package by that date. Criteria 2 CFR 200.512 states, “The audit must be completed and the data collection form, if applicable….. must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period”. Cause As a result of the COVID-19 pandemic, financial constraints, and corresponding staffing challenges, the accounting and finance team at NKCDC was unable to complete the required audits on a timely basis. At the same time, the accounting and finance team was faced with other administrative and operational matters requiring immediate attention to help ensure NKCDC remained operational. The financial and staffing constraints resulted in the late submissions of the Single Audit reporting package. Effect or Potential Effect Lateness in reporting could result in a lack of up-to-date information provided to federal agencies and potential impacts on grant funding. Recommendation We recommend that management implements processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. Views of Responsible Officials Management agrees with the finding above. Management will review the existing accounting policies and procedures and implement additional controls to validate timely submission of reports.
Show full finding ▾Hide full finding ▴New Kensington Community Development Corporation (“NKCDC”) failed to submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse by the required due date - the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the period. Condition and Context The federal reporting deadline for the Single Audit reporting package was March 31, 2024; however, NKCDC did not submit its Single Audit Reporting Package by that date. Criteria 2 CFR 200.512 states, “The audit must be completed and the data collection form, if applicable….. must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period”. Cause As a result of the COVID-19 pandemic, financial constraints, and corresponding staffing challenges, the accounting and finance team at NKCDC was unable to complete the required audits on a timely basis. At the same time, the accounting and finance team was faced with other administrative and operational matters requiring immediate attention to help ensure NKCDC remained operational. The financial and staffing constraints resulted in the late submissions of the Single Audit reporting package. Effect or Potential Effect Lateness in reporting could result in a lack of up-to-date information provided to federal agencies and potential impacts on grant funding. Recommendation We recommend that management implements processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. Views of Responsible Officials Management agrees with the finding above. Management will review the existing accounting policies and procedures and implement additional controls to validate timely submission of reports.
2023 CORRECTIVE ACTION PLAN Finding 2023-001: Financial Statement Finding Corrective Action Plan Management will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding financial reporting. Management will also review the operational resources available to expand the finance team and do so accordingly. Corrective Action Taken Corrective action steps are in process. Expected Completion Date December 31, 2024 Responsible Individual Nicole Westerman, Deputy Executive Director Finding 2023-002: Award Finding Corrective Action Plan Management will review the existing accounting policies and procedures and implement additional controls to validate timely submissions of reports. Corrective Action Taken Corrective action steps are in process. Expected Completion Date December 31, 2024 Responsible Individual Nicole Westerman, Deputy Executive Director
2022-002
FAC accepted this audit on August 6, 2023 — management decision was due February 6, 2024.
New Kensington Community Development Corporation (?NKCDC?) failed to submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse by the required due date - the earlier of 30 days after receipt of the auditor?s report(s), or nine months after the end of the period. Condition and Context The federal reporting deadline for the Single Audit reporting package was March 31, 2023; however, NKCDC did not submit its Single Audit Reporting Package by that date. Criteria 2 CFR 200.512 states, ?The audit must be completed and the data collection form, if applicable?.. must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period?. Cause As a result of the COVID-19 pandemic, financial constraints, and corresponding staffing challenges, the accounting and finance team at NKCDC were unable to complete the required audits on a timely basis. At the same time, the accounting and finance team were faced with other administrative and operational matters requiring immediate attention to help ensure NKCDC remained operational. The financial and staffing constraints resulted in the late submissions of the Single Audit reporting package. Effect or Potential Effect Lateness in reporting could result in a lack of up to date information provided to federal agencies and potential impacts on grant funding. Recommendation We recommend that management implements processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. Views of Responsible Officials Management agrees with the finding above. Management will review the existing accounting policies and procedures and implement additional controls to validate timely submission of reports.
Show full finding ▾Hide full finding ▴New Kensington Community Development Corporation (?NKCDC?) failed to submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse by the required due date - the earlier of 30 days after receipt of the auditor?s report(s), or nine months after the end of the period. Condition and Context The federal reporting deadline for the Single Audit reporting package was March 31, 2023; however, NKCDC did not submit its Single Audit Reporting Package by that date. Criteria 2 CFR 200.512 states, ?The audit must be completed and the data collection form, if applicable?.. must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period?. Cause As a result of the COVID-19 pandemic, financial constraints, and corresponding staffing challenges, the accounting and finance team at NKCDC were unable to complete the required audits on a timely basis. At the same time, the accounting and finance team were faced with other administrative and operational matters requiring immediate attention to help ensure NKCDC remained operational. The financial and staffing constraints resulted in the late submissions of the Single Audit reporting package. Effect or Potential Effect Lateness in reporting could result in a lack of up to date information provided to federal agencies and potential impacts on grant funding. Recommendation We recommend that management implements processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. Views of Responsible Officials Management agrees with the finding above. Management will review the existing accounting policies and procedures and implement additional controls to validate timely submission of reports.
Finding 2022-001: Financial Statement Finding ? Material Weakness Corrective Action Plan NKCDC agrees with the finding above, NKCDC will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding financial reporting. NKCDC will also review the operational resources available to expand the finance team and do so accordingly. Corrective Action Taken NKCDC has replaced its Finance Director, Dani Howard, with a new Vice President of Finance, Eric Kushner. Corrective action steps are in process with the change of staff. Expected Completion Date September 30, 2023 Responsible Individual Eric Kushner, VP of Finance Finding 2022-002: Federal Award Findings and Questioned Costs ? Significant Deficiency Corrective Action Plan NKCDC agrees with the finding above, NKCDC will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding financial reporting. NKCDC will also review the operational resources available to expand the finance team and do so accordingly. Corrective Action Taken NKCDC has replaced its Finance Director, Dani Howard, with a new Vice President of Finance, Eric Kushner. Corrective action steps are in process with the change of staff. Expected Completion Date September 30, 2023 Responsible Individual Eric Kushner, VP of Finance Outside Correspondence To Whom It May Concern, Attached is the audit report for the New Kensington Community Development Corp for Fiscal Year Ending June 30th, 2022. NKCDC apologizes for the untimeliness of this report. Recent changes in staffing in our finance department caused a delay in completion of the audit. NKCDC has reviewed and updated its existing accounting policies and procedures, additionally we have replaced expanded our operational resources committed to financial oversight and replaced leadership within our Finance department. After review of this audit report, should you have any additional questions or require any additional information, please contact our new Vice President of Finance, Eric Kushner at ekushner@nkcdc.org Thank you
FAC accepted this audit on May 10, 2022 — management decision was due November 10, 2022.
FAC accepted this audit on March 25, 2021 — management decision was due September 25, 2021.
FAC accepted this audit on March 19, 2020 — management decision was due September 19, 2020.
FAC accepted this audit on March 14, 2019 — management decision was due September 14, 2019.
FAC accepted this audit on February 1, 2018 — management decision was due August 1, 2018.
FAC accepted this audit on March 9, 2017 — management decision was due September 9, 2017.
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