EIN: 351939258
UEI: Y1R1YKXFTD41
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 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 (47 days from today).
What is a management decision? →FAC accepted this audit on April 10, 2024 — management decision was due October 10, 2024.
The Corporation failed to make required monthly deposits into the replacement reserve account.
Show full finding ▾Hide full finding ▴The Corporation failed to make required monthly deposits into the replacement reserve account.
Management will deposit $14,004 into the reserve for replacement account unless a retroactive suspension of deposits is granted.
FAC accepted this audit on April 18, 2023 — management decision was due October 18, 2023.
S3800-010 Finding Reference Number ? 2022-001 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 ? Cleared 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 $21,454 within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year. S3800-032 Cause ? Unknown. 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 - $21,454 S3800-045: Reporting Views of Responsible Officials ? Management made the required deposit of $21,454 on July 26, 2022 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 are 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 will take steps to confirm future required deposits are made within the 90-day time period. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? 7/26/22 S3800-150 Response ? Management deposited $21,454 into the residual receipts account on July 26, 2022.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number ? 2022-001 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 ? Cleared 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 $21,454 within 90 days subsequent to the end of the fiscal year into the residual receipts account during the year. S3800-032 Cause ? Unknown. 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 - $21,454 S3800-045: Reporting Views of Responsible Officials ? Management made the required deposit of $21,454 on July 26, 2022 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 are 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 will take steps to confirm future required deposits are made within the 90-day time period. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? 7/26/22 S3800-150 Response ? Management deposited $21,454 into the residual receipts account on July 26, 2022.
South Central Housing, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. 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 ? 2022-001 Corrective Action Planned ? No action needed. Management made the required deposit of $21,454 on July 26, 2022 into the residual receipts account. Contact Person(s) Responsible ? Robert Jones, Controller Anticipated Completion Date ? Completed 7/26/22. Auditee Disagreements ? N/A Finding ? 2022-002 Corrective Action Planned ? Management will deposit $5,835 into the reserve for replacement account immediately. Contact Person(s) Responsible ? Robert Jones, Controller Anticipated Completion Date ? 04/30/2023 Auditee Disagreements ? N/A This corrective action plan was prepared by Hayes Gibson Property Services, LLC, the management company, on behalf of South Central Housing, Inc.. Hayes Gibson Property Services, LLC 320 West 8th Street, Suite 216 Bloomington, IN 47404 812.876.5478 Signature _______________________________________ Date: March 20, 2023
S3800-010 Finding Reference Number ? 2022-002 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 ? Open 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 make monthly deposits, in an amount determined by HUD, into a replacement reserve account. S3800-030 Statement of Condition ? The Corporation failed to make 5 of the 12 required monthly deposits into the replacement reserve account. S3800-032 Cause ? Unknown. 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 - N S3800-040 Questioned Costs - $5,835 S3800-045: Reporting Views of Responsible Officials ? Management will deposit $5,835 into the reserve for replacement account immediately. S3800-050 Context ? The Corporation failed to make the required deposits into the replacement reserve account. S3800-080 Recommendation ? The Corporation needs to make sure required monthly deposits into the replacement reserve account are made in a timely manner. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations ? Management is aware of the requirement and will confirm all future required monthly deposits are made. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? April 2022 S3800-150 Response ? Management is aware of the requirement and will confirm all future required monthly deposits are made.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number ? 2022-002 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 ? Open 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 make monthly deposits, in an amount determined by HUD, into a replacement reserve account. S3800-030 Statement of Condition ? The Corporation failed to make 5 of the 12 required monthly deposits into the replacement reserve account. S3800-032 Cause ? Unknown. 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 - N S3800-040 Questioned Costs - $5,835 S3800-045: Reporting Views of Responsible Officials ? Management will deposit $5,835 into the reserve for replacement account immediately. S3800-050 Context ? The Corporation failed to make the required deposits into the replacement reserve account. S3800-080 Recommendation ? The Corporation needs to make sure required monthly deposits into the replacement reserve account are made in a timely manner. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations ? Management is aware of the requirement and will confirm all future required monthly deposits are made. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? April 2022 S3800-150 Response ? Management is aware of the requirement and will confirm all future required monthly deposits are made.
South Central Housing, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. 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 ? 2022-001 Corrective Action Planned ? No action needed. Management made the required deposit of $21,454 on July 26, 2022 into the residual receipts account. Contact Person(s) Responsible ? Robert Jones, Controller Anticipated Completion Date ? Completed 7/26/22. Auditee Disagreements ? N/A Finding ? 2022-002 Corrective Action Planned ? Management will deposit $5,835 into the reserve for replacement account immediately. Contact Person(s) Responsible ? Robert Jones, Controller Anticipated Completion Date ? 04/30/2023 Auditee Disagreements ? N/A This corrective action plan was prepared by Hayes Gibson Property Services, LLC, the management company, on behalf of South Central Housing, Inc.. Hayes Gibson Property Services, LLC 320 West 8th Street, Suite 216 Bloomington, IN 47404 812.876.5478 Signature _______________________________________ Date: March 20, 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 $18,921 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 - $18,921 S3800-045: Reporting Views of Responsible Officials ? Management made the required deposit of $18,921 on August 30, 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 ? 8/30/2021 S3800-150 Response ? Management deposited $18,921 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 $18,921 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 - $18,921 S3800-045: Reporting Views of Responsible Officials ? Management made the required deposit of $18,921 on August 30, 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 ? 8/30/2021 S3800-150 Response ? Management deposited $18,921 into the residual receipts account.
South Central Housing, Inc. 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 $18,921 on August 30, 2021 into the residual receipts account. Contact Person(s) Responsible ? Robert Jones, Controller Anticipated Completion Date ? 08/30/2021 Auditee Disagreements ? N/A Finding ? 2021-002 Corrective Action Planned ? Management will deposit $3,501 into the reserve for replacement account immediately. Contact Person(s) Responsible ? Robert Jones, Controller Anticipated Completion Date ? 04/30/2022 Auditee Disagreements ? N/A This corrective action plan was prepared by Hayes Gibson Property Services, LLC, the management company, on behalf of South Central Housing, Inc.. Hayes Gibson Property Services, LLC 320 West 8th Street, Suite 216 Bloomington, IN 47404 812.876.5478
S3800-010 Finding Reference Number ? 2021-002 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 make monthly deposits, in an amount determined by HUD, into a replacement reserve account. S3800-030 Statement of Condition ? The Corporation failed to make October through December?s required monthly deposit into the replacement reserve account. S3800-032 Cause ? Unknown. 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 - N S3800-040 Questioned Costs - $3,501 S3800-045: Reporting Views of Responsible Officials ? Management will deposit $3,501 into the reserve for replacement account immediately. S3800-050 Context ? The Corporation failed to make the required deposits into the replacement reserve account. S3800-080 Recommendation ? The Corporation needs to make sure required monthly deposits into the replacement reserve account are made in a timely manner. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations ? Management is aware of the requirement and will confirm all future required monthly deposits are made. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? 3/31/2021 S3800-150 Response ? Management is aware of the requirement and will confirm all future required monthly deposits are made.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number ? 2021-002 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 make monthly deposits, in an amount determined by HUD, into a replacement reserve account. S3800-030 Statement of Condition ? The Corporation failed to make October through December?s required monthly deposit into the replacement reserve account. S3800-032 Cause ? Unknown. 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 - N S3800-040 Questioned Costs - $3,501 S3800-045: Reporting Views of Responsible Officials ? Management will deposit $3,501 into the reserve for replacement account immediately. S3800-050 Context ? The Corporation failed to make the required deposits into the replacement reserve account. S3800-080 Recommendation ? The Corporation needs to make sure required monthly deposits into the replacement reserve account are made in a timely manner. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations ? Management is aware of the requirement and will confirm all future required monthly deposits are made. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? 3/31/2021 S3800-150 Response ? Management is aware of the requirement and will confirm all future required monthly deposits are made.
South Central Housing, Inc. 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 $18,921 on August 30, 2021 into the residual receipts account. Contact Person(s) Responsible ? Robert Jones, Controller Anticipated Completion Date ? 08/30/2021 Auditee Disagreements ? N/A Finding ? 2021-002 Corrective Action Planned ? Management will deposit $3,501 into the reserve for replacement account immediately. Contact Person(s) Responsible ? Robert Jones, Controller Anticipated Completion Date ? 04/30/2022 Auditee Disagreements ? N/A This corrective action plan was prepared by Hayes Gibson Property Services, LLC, the management company, on behalf of South Central Housing, Inc.. Hayes Gibson Property Services, LLC 320 West 8th Street, Suite 216 Bloomington, IN 47404 812.876.5478
FAC accepted this audit on April 7, 2021 — management decision was due October 7, 2021.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 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 January 14, 2019 — management decision was due July 14, 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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