EIN: 351943874
UEI: WKAZSEMLKB35
Audited by: Comer Nowling and Associates PC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 27, 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 February 27, 2027 (171 days from today).
What is a management decision? →3 of the work orders tested took more than 100 days to address. 12 of the work orders tested took an excess of 35 days to address.
Show full finding ▾Hide full finding ▴3 of the work orders tested took more than 100 days to address. 12 of the work orders tested took an excess of 35 days to address.
Management will apply for loan advances to fund work-order repairs to complete in a timely manner.
The Corporation did not make the required monthly deposits into its reserve for replacement account. Only seven deposits were made during the year totaling $4,169 resulting in a shortage of funds deposited of $29,839.
Show full finding ▾Hide full finding ▴The Corporation did not make the required monthly deposits into its reserve for replacement account. Only seven deposits were made during the year totaling $4,169 resulting in a shortage of funds deposited of $29,839.
HUD notified management of the error in July 2026, and management will insure the required monthly deposits into the reserve for replacement account are made in a timely manner.
FAC accepted this audit on September 25, 2025 — management decision was due March 25, 2026.
FAC accepted this audit on October 1, 2024 — management decision was due April 1, 2025.
FAC accepted this audit on October 26, 2023 — management decision was due April 26, 2024.
FAC accepted this audit on October 18, 2022 — management decision was due April 18, 2023.
S3800-010 Finding Reference Number ? 2022-001 S3800-011 Title and CFDA Number of Federal Program ? 14.181 Section 811 Capital Advance Program S3800-015 Type of Finding ? Federal Award S3800-016 Finding Resolution Status ? Unresolved 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 into the replacement reserve. S3800-030 Statement of Condition ? The Corporation did not fund the replacement reserve in the full amount required. S3800-032 Cause ? The management company mistakenly missed three months of deposits required to be deposited into the replacement reserve. S3800-033 Effect or Potential Effect ? The replacement reserve is underfunded by $1,000. S3800-035 Auditor Non-Compliance Code ? N S3800-040 Questioned Costs ? $1,000 S3800-045 Reporting Views of Responsible Officials ? Management is aware of the underfunding and will deposit the additional $1,000. S3800-050 Context ? The replacement reserve account is underfunded. S3800-080 Recommendation ? The Corporation needs to deposit the additional $1,000 into the replacement reserve. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management is aware of the underfunding and will deposit the additional $1,000. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? September 2022 S3800-150 Response ? Management will deposit the additional $1,000 into the replacement reserve.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number ? 2022-001 S3800-011 Title and CFDA Number of Federal Program ? 14.181 Section 811 Capital Advance Program S3800-015 Type of Finding ? Federal Award S3800-016 Finding Resolution Status ? Unresolved 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 into the replacement reserve. S3800-030 Statement of Condition ? The Corporation did not fund the replacement reserve in the full amount required. S3800-032 Cause ? The management company mistakenly missed three months of deposits required to be deposited into the replacement reserve. S3800-033 Effect or Potential Effect ? The replacement reserve is underfunded by $1,000. S3800-035 Auditor Non-Compliance Code ? N S3800-040 Questioned Costs ? $1,000 S3800-045 Reporting Views of Responsible Officials ? Management is aware of the underfunding and will deposit the additional $1,000. S3800-050 Context ? The replacement reserve account is underfunded. S3800-080 Recommendation ? The Corporation needs to deposit the additional $1,000 into the replacement reserve. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management is aware of the underfunding and will deposit the additional $1,000. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? September 2022 S3800-150 Response ? Management will deposit the additional $1,000 into the replacement reserve.
Cedar View, Inc. d/b/a Cedar View Apartments respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Required additional deposit of $1,000 will be deposited into the replacement reserve account. Contact Person(s) Responsible ? Paula Cane, VP of Operations Anticipated Completion Date ? September 2022 Auditee Disagreements ? N/A Finding 2022-002 Corrective Action Planned ? No action needed. Required deposit of $8,317 was deposited into the residual receipts account on November 18, 2021. Contact Person(s) Responsible ? Paula Cane, VP of Operations Anticipated Completion Date ? November 18, 2021 Auditee Disagreements ? N/A This corrective action plan was prepared by HayesGibson Property Services, Inc., the management company, on behalf of Cedar View, Inc. d/b/a Cedar View Apartments _______________________________ Robert Jones, Controller HayesGibson Property Services, Inc. 2565 South Breaking A Way, Suite 200 Bloomington, IN 46703 (812) 876-5478
S3800-010 Finding Reference Number ? 2022-002 S3800-011 Title and CFDA Number of Federal Program ? 14.181 Section 811 Capital Advance Program 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 after the fiscal year-end. S3800-030 Statement of Condition ? The Corporation failed to make the required deposit to the residual receipts account within 90 days after the fiscal year-end. S3800-032 Cause ? The Corporation did not have enough funds to make the required deposit until proceeds from the replacement reserve loan were received. S3800-033 Effect or Potential Effect ? The Corporation was in violation of its Regulatory Agreement. S3800-035 Auditor Non-Compliance Code ? B S3800-040 Questioned Costs ? $8,317 S3800-045 Reporting Views of Responsible Officials ? Management was aware the funds were not deposited within the 90 days, and made the deposit once funds became available. S3800-050 Context ? The Corporation failed to make the required deposit to the residual receipts account within 90 days after fiscal year-end. S3800-080 Recommendation ? The Corporation needs to make sure deposits due to the residual receipts account are made within 90 days after the fiscal year. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management is aware of timing requirement and will confirm all future required deposits are made within 90 days of the fiscal year-end. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? November 18, 2021 S3800-150 Response ? Management is aware of the timing requirement and will confirm all future required deposits are made within 90 days of the fiscal year-end.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number ? 2022-002 S3800-011 Title and CFDA Number of Federal Program ? 14.181 Section 811 Capital Advance Program 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 after the fiscal year-end. S3800-030 Statement of Condition ? The Corporation failed to make the required deposit to the residual receipts account within 90 days after the fiscal year-end. S3800-032 Cause ? The Corporation did not have enough funds to make the required deposit until proceeds from the replacement reserve loan were received. S3800-033 Effect or Potential Effect ? The Corporation was in violation of its Regulatory Agreement. S3800-035 Auditor Non-Compliance Code ? B S3800-040 Questioned Costs ? $8,317 S3800-045 Reporting Views of Responsible Officials ? Management was aware the funds were not deposited within the 90 days, and made the deposit once funds became available. S3800-050 Context ? The Corporation failed to make the required deposit to the residual receipts account within 90 days after fiscal year-end. S3800-080 Recommendation ? The Corporation needs to make sure deposits due to the residual receipts account are made within 90 days after the fiscal year. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management is aware of timing requirement and will confirm all future required deposits are made within 90 days of the fiscal year-end. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? November 18, 2021 S3800-150 Response ? Management is aware of the timing requirement and will confirm all future required deposits are made within 90 days of the fiscal year-end.
Cedar View, Inc. d/b/a Cedar View Apartments respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Required additional deposit of $1,000 will be deposited into the replacement reserve account. Contact Person(s) Responsible ? Paula Cane, VP of Operations Anticipated Completion Date ? September 2022 Auditee Disagreements ? N/A Finding 2022-002 Corrective Action Planned ? No action needed. Required deposit of $8,317 was deposited into the residual receipts account on November 18, 2021. Contact Person(s) Responsible ? Paula Cane, VP of Operations Anticipated Completion Date ? November 18, 2021 Auditee Disagreements ? N/A This corrective action plan was prepared by HayesGibson Property Services, Inc., the management company, on behalf of Cedar View, Inc. d/b/a Cedar View Apartments _______________________________ Robert Jones, Controller HayesGibson Property Services, Inc. 2565 South Breaking A Way, Suite 200 Bloomington, IN 46703 (812) 876-5478
FAC accepted this audit on September 26, 2021 — management decision was due March 26, 2022.
FAC accepted this audit on August 17, 2020 — management decision was due February 17, 2021.
FAC accepted this audit on November 6, 2019 — management decision was due May 6, 2020.
FAC accepted this audit on September 23, 2018 — management decision was due March 23, 2019.
FAC accepted this audit on September 13, 2017 — management decision was due March 13, 2018.
FAC accepted this audit on September 27, 2016 — management decision was due March 27, 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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