EIN: 261880559
UEI: HBWMLXJMTKG8
Audited by: Comer Nowling and Associates PC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 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 (44 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.
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 4, 2021 — management decision was due October 4, 2021.
Our testing of disbursements detected one instance where the Project paid for expenses relating to another Project. Cause: There was a lapse in the internal control process ensuring disbursements of the Project?s funds are reviewed timely and supported by approved documentation. Effect: Lack of compliance with designed internal controls over the use of project funds could adversely affect the Project?s compliance with HUD guidelines. Questioned Costs: $15 Context/Sampling: A nonstatistical sample of 60 of the Project?s 443 disbursements ($48,370 of $197,493 total disbursements) including payroll and non-payroll was selected for testing. Repeat Finding from Prior Year: Yes ? see finding 2019-004. Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of 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 are to be used only for the operation of the Project or to make required deposits to the replacement reserve or the residual receipts reserve. Condition: Our testing of disbursements detected one instance where the Project paid for expenses relating to another Project. Cause: There was a lapse in the internal control process ensuring disbursements of the Project?s funds are reviewed timely and supported by approved documentation. Effect: Lack of compliance with designed internal controls over the use of project funds could adversely affect the Project?s compliance with HUD guidelines. Questioned Costs: $15 Context/Sampling: A nonstatistical sample of 60 of the Project?s 443 disbursements ($48,370 of $197,493 total disbursements) including payroll and non-payroll was selected for testing. Repeat Finding from Prior Year: Yes ? see finding 2019-004. Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of 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 are to be used only for the operation of the Project or to make required deposits to the replacement reserve or the residual receipts reserve. The auditors detected one instance where the Project paid for expenses relating to another Project. Responsible Individuals: Shannon Clark, Manager, Finance Corrective Action Plan: We will review our procedures with applicable employees to ensure compliance with designed controls. Anticipated Completion Date: June 30, 2021
2019-004
FAC accepted this audit on April 23, 2020 — management decision was due October 23, 2020.
The Project did not submit the REAC filing within the required 90-day time period. Cause: The auditors were engaged too late in the year to allow for a timely REAC filing.Effect: Lack of compliance with timely filing within the HUD?s REAC system could adversely affect the Project?s compliance with HUD guidelines. Questioned Costs: None Reported Context/Sampling: No sampling was performed. Repeat Finding from Prior Year: No Recommendation: We recommend management continually be aware of the financial reporting requirements as it relates to HUD reporting. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴2019-002 U.S. Department of Housing and Urban Development CFDA #14.157 Supportive Housing for the Elderly ? Section 202 Capital Advance and Project Rental Assistance Contract Reporting Material Weakness in Internal Control over Compliance Criteria: The Project is required to submit financial data to REAC within 90 days after its fiscal year end. Condition: The Project did not submit the REAC filing within the required 90-day time period. Cause: The auditors were engaged too late in the year to allow for a timely REAC filing.Effect: Lack of compliance with timely filing within the HUD?s REAC system could adversely affect the Project?s compliance with HUD guidelines. Questioned Costs: None Reported Context/Sampling: No sampling was performed. Repeat Finding from Prior Year: No Recommendation: We recommend management continually be aware of the financial reporting requirements as it relates to HUD reporting. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Finding 2019-002 Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for the Elderly ? Section 202 Capital Advance and Project Rental Assistance Contract CFDA #14.157 Finding Summary: The Project is required to submit financial data to REAC within 90 days after its fiscal year end. The Project did not submit the REAC filing within the required 90-day time period as the auditors were engaged too late in the year to allow for a timely REAC filing.. Responsible Individuals: Nathan Beyer Corrective Action Plan: The owner will engage the auditors with sufficient time to complete the annual audit. Anticipated Completion Date: June 30, 2020
The Project did not deposit surplus cash of $4,740 calculated for the year ended December 31, 2018 until July 2019. Cause: The auditors were engaged too late in the year to allow for the final calculation of the residual receipts deposit to be determined and deposited timely. Effect: Lack of compliance with designed internal controls over residual receipts could adversely affect the Project?s compliance with the regulatory agreement. Questioned Costs: None Reported Context: Sampling was not used. Repeat Finding from Prior Year: No Recommendation: We recommend management review their processes to ensure surplus cash is deposited in accordance with the requirements of the regulatory agreement. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴2019-003 U.S. Department of Housing and Urban Development CFDA #14.157 Supportive Housing for the Elderly ? Section 202 Capital Advance and Project Rental Assistance Contract Special Tests and Provisions: Residual Receipts Significant Deficiency in Internal Control over Compliance Criteria: The Project?s regulatory agreement requires surplus cash to be deposited into a residual receipt reserve within 60 days after fiscal year end. Condition: The Project did not deposit surplus cash of $4,740 calculated for the year ended December 31, 2018 until July 2019. Cause: The auditors were engaged too late in the year to allow for the final calculation of the residual receipts deposit to be determined and deposited timely. Effect: Lack of compliance with designed internal controls over residual receipts could adversely affect the Project?s compliance with the regulatory agreement. Questioned Costs: None Reported Context: Sampling was not used. Repeat Finding from Prior Year: No Recommendation: We recommend management review their processes to ensure surplus cash is deposited in accordance with the requirements of the regulatory agreement. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Finding 2019-003 Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for the Elderly ? Section 202 Capital Advance and Project Rental Assistance Contract CFDA #14.157 Finding Summary: The Project?s regulatory agreement requires surplus cash to be deposited into a residual receipt reserve within 60 days after fiscal year end. The Project did not deposit surplus cash for the year ended December 31, 2018 until July 2019. Responsible Individuals: Shannon Clark Corrective Action Plan: We will review our procedures regarding surplus cash with applicable employees to ensure compliance with the regulatory agreement. Anticipated Completion Date: June 30, 2020
Our testing of disbursements detected one instance where the Project paid for expenses relating to another Project. Cause: There was a lapse in the internal control process ensuring disbursements of the Projects funds are reviewed timely and supported by approved documentation. Effect: Lack of compliance with designed internal controls over the use of project funds could adversely affect the Project?s compliance with HUD guidelines. Questioned Costs: $14 Context: A nonstatistical sample of 60 of the Project?s 438 disbursements ($38,273 of $107,592 total disbursements) including payroll and non-payroll was selected for testing. Repeat Finding from Prior Year: Yes, Finding 2018-003 Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of review and monitoring processes. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴2019-004 U.S. Department of Housing and Urban Development CFDA #14.157 Supportive Housing for the Elderly ? Section 202 Capital Advance and Project Rental Assistance Contract Special Tests and Provisions: Use of Project Funds Significant Deficiency in Internal Control over Compliance Criteria: The Project is required to have documentation to adequately support disbursement of the Project?s funds. Condition: Our testing of disbursements detected one instance where the Project paid for expenses relating to another Project. Cause: There was a lapse in the internal control process ensuring disbursements of the Projects funds are reviewed timely and supported by approved documentation. Effect: Lack of compliance with designed internal controls over the use of project funds could adversely affect the Project?s compliance with HUD guidelines. Questioned Costs: $14 Context: A nonstatistical sample of 60 of the Project?s 438 disbursements ($38,273 of $107,592 total disbursements) including payroll and non-payroll was selected for testing. Repeat Finding from Prior Year: Yes, Finding 2018-003 Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of review and monitoring processes. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Finding 2019-004 Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for the Elderly ? Section 202 Capital Advance and Project Rental Assistance Contract CFDA #14.157 Finding Summary: The Project is required to have documentation to adequately support disbursements of the Project?s funds. The auditors detected one instance where the Project paid for expenses relating to another Project. Responsible Individuals: Shannon Clark Corrective Action Plan: We will review our procedures with applicable employees to ensure compliance with designed controls. Anticipated Completion Date: June 30, 2020
2018-003
FAC accepted this audit on July 31, 2019 — management decision was due January 31, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on April 26, 2018 — management decision was due October 26, 2018.
FAC accepted this audit on April 2, 2017 — management decision was due October 2, 2017.
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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