EIN: 272876627
UEI: WHZ3HAJFM1Y3
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 (47 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 March 25, 2023 — management decision was due September 25, 2023.
FAC accepted this audit on May 24, 2022 — management decision was due November 24, 2022.
FAC accepted this audit on April 21, 2021 — management decision was due October 21, 2021.
FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.
Our testing of tenant files identified one file where tenant income was not properly calculated. Cause: There was a lapse in the internal control process for calculating tenant rent and maintaining tenant files. Effect: Lack of compliance with designed internal controls over tenant files could adversely affect the Project?s compliance with HUD regulations. Questioned Costs: $164 Context/Sampling: A nonstatistical sample of eight tenant files out of the Project?s 43 total tenants residing in the Project during the year, including move-in and move-out tenants, were 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 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 ▴2019-001 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 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 income was not properly calculated. Cause: There was a lapse in the internal control process for calculating tenant rent and maintaining tenant files. Effect: Lack of compliance with designed internal controls over tenant files could adversely affect the Project?s compliance with HUD regulations. Questioned Costs: $164 Context/Sampling: A nonstatistical sample of eight tenant files out of the Project?s 43 total tenants residing in the Project during the year, including move-in and move-out tenants, were 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 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 2019-001 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 support the amounts reported on HUD Form 50059. The auditors identified one tenant file where tenant income was not properly calculated. 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, 2020
FAC accepted this audit on April 21, 2019 — management decision was due October 21, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on April 23, 2018 — management decision was due October 23, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on April 25, 2017 — management decision was due October 25, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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