EIN: 351272415
UEI: FXEKJJW9RZQ6
Audited by: Comer Nowling and Associates 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 October 27, 2025. 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 April 27, 2026 (125 days ago).
What is a management decision? →FAC accepted this audit on November 21, 2024 — management decision was due May 21, 2025.
FAC accepted this audit on November 16, 2023 — management decision was due May 16, 2024.
FAC accepted this audit on March 1, 2023 — management decision was due September 1, 2023.
FAC accepted this audit on November 30, 2021 — management decision was due May 30, 2022.
FAC accepted this audit on October 27, 2020 — management decision was due April 27, 2021.
FAC accepted this audit on January 27, 2020 — management decision was due July 27, 2020.
S3800-010 Finding Reference Number ? 2019-001 S3800-011 Title and CFDA Number of Federal Program ? 14.195 Section 8 Housing Assistance Payments S3800-015 Type of Finding ? Federal Award S3800-016 Finding Resolution Status ? In Process 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 ? Management fees paid must not exceed the amount listed on the management agent certification. S3800-030 Statement of Condition ? The Cooperative paid management fees in excess of the allowable amount per the management agent certification. S3800-032 Cause ? The Cooperative increased the management fee percentage prior to obtaining HUD?s approval. S3800-033 Effect or Potential Effect ? Management fees paid during the year ended July 31, 2019 exceeded the amount approved per the management agent certification. S3800-035 Auditor Non-Compliance Code ? J S3800-040 Questioned Costs ? $21,047 S3800-045 Reporting Views of Responsible Officials ? Management is aware of the management fee overpayment and is in the process of obtaining HUD?s approval for a retroactive management fee increase. S3800-050 Context ? Management fees were overpaid. S3800-080 Recommendation ? The Cooperative needs to obtain HUD?s approval prior to increasing management fees.S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management is aware of the management fee overpayment and is in the process of obtaining HUD?s approval for the management fee increase. If HUD does not approve the increase the management company will need to repay the unauthorized management fees. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? Open S3800-150 Response ? Management is in the process of obtaining HUD?s approval for the management fee increase.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number ? 2019-001 S3800-011 Title and CFDA Number of Federal Program ? 14.195 Section 8 Housing Assistance Payments S3800-015 Type of Finding ? Federal Award S3800-016 Finding Resolution Status ? In Process 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 ? Management fees paid must not exceed the amount listed on the management agent certification. S3800-030 Statement of Condition ? The Cooperative paid management fees in excess of the allowable amount per the management agent certification. S3800-032 Cause ? The Cooperative increased the management fee percentage prior to obtaining HUD?s approval. S3800-033 Effect or Potential Effect ? Management fees paid during the year ended July 31, 2019 exceeded the amount approved per the management agent certification. S3800-035 Auditor Non-Compliance Code ? J S3800-040 Questioned Costs ? $21,047 S3800-045 Reporting Views of Responsible Officials ? Management is aware of the management fee overpayment and is in the process of obtaining HUD?s approval for a retroactive management fee increase. S3800-050 Context ? Management fees were overpaid. S3800-080 Recommendation ? The Cooperative needs to obtain HUD?s approval prior to increasing management fees.S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management is aware of the management fee overpayment and is in the process of obtaining HUD?s approval for the management fee increase. If HUD does not approve the increase the management company will need to repay the unauthorized management fees. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? Open S3800-150 Response ? Management is in the process of obtaining HUD?s approval for the management fee increase.
The Retreat Cooperative, Inc. respectfully submits the following Corrective Action Plan for the year ended July 31, 2019. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 8606 Allisonville Road, Suite 120 Indianapolis, Indiana 46250 Finding 2019-001 Corrective Action Planned ? Management is in the process of obtaining HUD?s approval for the retroactive management fee increase. Contact Person(s) Responsible ? Joe Holland, Controller, Kirkpatrick Management Anticipated Completion Date ? November 30, 2019 Auditee Disagreements ? N/A This corrective action plan was prepared by Kirkpatrick Management, the management company, on behalf of The Retreat Cooperative, Inc. Joe Holland, Controller Kirkpatrick Management 5702 Kirkpatrick Way Indianapolis, Indiana 46220 317-570-4358
FAC accepted this audit on December 5, 2018 — management decision was due June 5, 2019.
FAC accepted this audit on October 31, 2017 — management decision was due May 1, 2018.
FAC accepted this audit on December 8, 2016 — management decision was due June 8, 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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