EIN: 351845760
UEI: UEE9L7LNYDY5
Audited by: Comer Nowling and Associates PC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 16, 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 16, 2026 (45 days from today).
What is a management decision? →FAC accepted this audit on April 11, 2025 — management decision was due October 11, 2025.
FAC accepted this audit on April 11, 2025 — management decision was due October 11, 2025.
FAC accepted this audit on April 10, 2024 — management decision was due October 10, 2024.
FAC accepted this audit on April 18, 2023 — management decision was due October 18, 2023.
FAC accepted this audit on May 8, 2022 — management decision was due November 8, 2022.
S3800-010 Finding Reference Number ? 2021-001 S3800-011 Title and CFDA Number of Federal Program ? Section 811 HUD Capital Advance 14.181 S3800-015 Type of Finding ? Federal Award S3800-016 Finding Resolution Status ? Resolved 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 ? In accordance with the Regulatory Agreement between the Corporation and HUD, the Corporation is required to deposit ?Surplus Cash? as defined by HUD, existing at the end of the fiscal year in a residual receipts account in the name of the Corporation within 90 days subsequent to the end of the fiscal year. S3800-030 Statement of Condition ? The Corporation failed to make the required deposit of $18,516 within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year. S3800-032 Cause ? The Corporation did not receive their HAP payments for the first several months of the year, therefore management was not able to make the required deposited amount to the residual receipts. S3200-033 Effect or Potential Effect ? The Corporation is in violation of its Regulatory Agreement entered into between the Corporation and HUD. S3800-035 Auditor Non-Compliance Code - B S3800-040 Questioned Costs - $18,516 S3800-045: Reporting Views of Responsible Officials ? Management made the required deposit of $18,516 on June 18, 2021 into the residual receipts account. S3800-050 Context ? The Corporation is in violation of its Regulatory Agreement entered into between the Corporation and HUD. S3800-080 Recommendation ? Management should insure future required deposits from ?Surplus Cash? as defined by HUD, existing at the end of the fiscal year is deposited within 90 days subsequent to the end of the fiscal year in a residual receipts account in the name of the Corporation. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations ? Management should insure future required deposits from ?Surplus Cash? as defined by HUD, existing at the end of the fiscal year is deposited within 90 days subsequent to the end of the fiscal year in a residual receipts account in the name of the Corporation. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? 6/18/2021 S3800-150 Response ? Management deposited $18,516 into the residual receipts account.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number ? 2021-001 S3800-011 Title and CFDA Number of Federal Program ? Section 811 HUD Capital Advance 14.181 S3800-015 Type of Finding ? Federal Award S3800-016 Finding Resolution Status ? Resolved 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 ? In accordance with the Regulatory Agreement between the Corporation and HUD, the Corporation is required to deposit ?Surplus Cash? as defined by HUD, existing at the end of the fiscal year in a residual receipts account in the name of the Corporation within 90 days subsequent to the end of the fiscal year. S3800-030 Statement of Condition ? The Corporation failed to make the required deposit of $18,516 within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year. S3800-032 Cause ? The Corporation did not receive their HAP payments for the first several months of the year, therefore management was not able to make the required deposited amount to the residual receipts. S3200-033 Effect or Potential Effect ? The Corporation is in violation of its Regulatory Agreement entered into between the Corporation and HUD. S3800-035 Auditor Non-Compliance Code - B S3800-040 Questioned Costs - $18,516 S3800-045: Reporting Views of Responsible Officials ? Management made the required deposit of $18,516 on June 18, 2021 into the residual receipts account. S3800-050 Context ? The Corporation is in violation of its Regulatory Agreement entered into between the Corporation and HUD. S3800-080 Recommendation ? Management should insure future required deposits from ?Surplus Cash? as defined by HUD, existing at the end of the fiscal year is deposited within 90 days subsequent to the end of the fiscal year in a residual receipts account in the name of the Corporation. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations ? Management should insure future required deposits from ?Surplus Cash? as defined by HUD, existing at the end of the fiscal year is deposited within 90 days subsequent to the end of the fiscal year in a residual receipts account in the name of the Corporation. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? 6/18/2021 S3800-150 Response ? Management deposited $18,516 into the residual receipts account.
SCCMHC Housing, Inc. d/b/a Westplex Woods respectfully submits the following Corrective Action Plan for the year ended December 31, 2021. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Blvd, Suite 200 Indianapolis, Indiana 46256 Finding ? 2021-001 Corrective Action Planned ? Management made the required deposit of $18,516 on June 18, 2021 into the residual receipts account. Contact Person(s) Responsible ? Robert Jones, Controller Anticipated Completion Date ? 06/18/2021 Auditee Disagreements ? N/A This corrective action plan was prepared by Hayes Gibson Property Services, LLC, the management company, on behalf of SCCMHC Housing, Inc. d/b/a Westplex Woods. Hayes Gibson Property Services, LLC 320 West 8th Street, Suite 216 Bloomington, IN 47404 812.876.5478
FAC accepted this audit on June 28, 2021 — management decision was due December 28, 2021.
FAC accepted this audit on April 13, 2020 — management decision was due October 13, 2020.
FAC accepted this audit on April 11, 2019 — management decision was due October 11, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 18, 2019 — management decision was due August 18, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on April 3, 2017 — management decision was due October 3, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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