EIN: 273704913
UEI: T81ATNWJ7Y78
Audited by: Dauby O'Connor & Zaleski, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 13, 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 November 13, 2026 (74 days from today).
What is a management decision? →FAC accepted this audit on June 16, 2025 — management decision was due December 16, 2025.
FAC accepted this audit on June 17, 2024 — management decision was due December 17, 2024.
FAC accepted this audit on January 26, 2024 — management decision was due July 26, 2024.
FAC accepted this audit on December 26, 2022 — management decision was due June 26, 2023.
Finding reference number: #2022-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA No. 14.157 (Mortgage loan identification number 113-EE072 and 2011) Auditor non-compliance code: N-Reserve for Replacements Deposits Finding resolution status: Pending Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $73,025 Statement of condition #2022-001 (CFDA 14.157): The required monthly deposits to the reserve for replacements account were not made during the year ended March 31, 2022. Criteria: Pursuant to Section 5(a) of the HUD Regulatory Agreement, the Corporation is required to make monthly deposits to the reserve for replacements account. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement and the reserve for replacements account is underfunded by $73,025 at March 31, 2022. Cause: The Corporation experienced a cash flow shortage at year end and did not make the required replacement reserve deposits for the months of November 2021 - March 2022. Recommendation: Management should make an additional deposit in future years until all required deposits have been made or request approval from HUD to suspend the required reserve for replacement deposits. Completion date: N/A Management's response: Agree. Management has requested suspension of required reserve for replacement deposits. As of the report date, HUD has not approved this request.
Show full finding ▾Hide full finding ▴Finding reference number: #2022-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA No. 14.157 (Mortgage loan identification number 113-EE072 and 2011) Auditor non-compliance code: N-Reserve for Replacements Deposits Finding resolution status: Pending Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $73,025 Statement of condition #2022-001 (CFDA 14.157): The required monthly deposits to the reserve for replacements account were not made during the year ended March 31, 2022. Criteria: Pursuant to Section 5(a) of the HUD Regulatory Agreement, the Corporation is required to make monthly deposits to the reserve for replacements account. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement and the reserve for replacements account is underfunded by $73,025 at March 31, 2022. Cause: The Corporation experienced a cash flow shortage at year end and did not make the required replacement reserve deposits for the months of November 2021 - March 2022. Recommendation: Management should make an additional deposit in future years until all required deposits have been made or request approval from HUD to suspend the required reserve for replacement deposits. Completion date: N/A Management's response: Agree. Management has requested suspension of required reserve for replacement deposits. As of the report date, HUD has not approved this request.
Name of auditee: National Church Residences of Lubbock, TX HUD auditee identification number: 113-EE072 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended March 31, 2022 CAP prepared by Name: Jill Kolb Position: Vice President of Housing Accounting Telephone number: 614-451-2151 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2022-001 (CFDA 14.157): The required monthly deposits to the reserve for replacements account were not made during the year ended March 31, 2022. Recommendation: Management should make an additional deposit(s) in future years until all required deposits have been made or request approval from HUD to suspend the required reserve for replacement deposits. Action(s) Taken or Planned on the Finding: Management has requested suspension of required reserve for replacement deposits. As of the report date, HUD has not approved this request.
FAC accepted this audit on July 7, 2021 — management decision was due January 7, 2022.
FAC accepted this audit on June 8, 2020 — management decision was due December 8, 2020.
FAC accepted this audit on August 8, 2019 — management decision was due February 8, 2020.
FAC accepted this audit on July 8, 2018 — management decision was due January 8, 2019.
FAC accepted this audit on June 16, 2017 — management decision was due December 16, 2017.
FAC accepted this audit on September 12, 2016 — management decision was due March 12, 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.
Browse other Single Audit organizations in Ohio →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
