EIN: 381940509
UEI: KZFKPKGNVDM6
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 November 22, 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 May 22, 2026 (103 days ago).
What is a management decision? →FAC accepted this audit on August 26, 2025 — management decision was due February 26, 2026.
HUD requires the Cooperative to file audited financial statements into the REAC system within 90 days after the fiscal year-end.
Show full finding ▾Hide full finding ▴HUD requires the Cooperative to file audited financial statements into the REAC system within 90 days after the fiscal year-end.
REAC filed in August 2025
In accordance with the Use Agreement between the Cooperative and HUD, the Cooperative is required to obtain HUD’s approval for withdrawals from the replacement reserve.
Show full finding ▾Hide full finding ▴In accordance with the Use Agreement between the Cooperative and HUD, the Cooperative is required to obtain HUD’s approval for withdrawals from the replacement reserve.
Management will ensure that HUD issues Form HUD-9250 for all withdrawal requests, including one that addresses the additional $4,458 that was withdrawn from replacement reserves account.
FAC accepted this audit on May 2, 2024 — management decision was due November 2, 2024.
The audited financial statements for the year ended July 31, 2023 were not filed into the REAC system within 90 days after the year-end.
Show full finding ▾Hide full finding ▴The audited financial statements for the year ended July 31, 2023 were not filed into the REAC system within 90 days after the year-end.
None necessary – REAC filed January 2024
FAC accepted this audit on August 24, 2023 — management decision was due February 24, 2024.
S3800-010 Finding Reference Number ? 2022-001 S3800-011 Title and CFDA Number of Federal Program ? 14.126 HUD Insured Mortgage 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 Cooperative and HUD, the Cooperative is required to make monthly deposits into the replacement reserve in an amount approved by HUD. S3800-030 Statement of Condition ? The Cooperative did not fund the replacement reserve in the full amount required. S3800-032 Cause ? The increase in monthly deposit to the replacement reserve effective July 1, 2021 did not get implemented until September 1, 2021. S3800-033 Effect or Potential Effect ? The replacement reserve is underfunded by $252. S3800-035 Auditor Non-Compliance Code ? N S3800-040 Questioned Costs ? $252 S3800-045 Reporting Views of Responsible Officials ? The prior management company did not implement the deposit increase timely. The current management company will deposit the underfunded amount and confirm with the bank any future increases in the monthly deposit are implemented timely. S3800-050 Context ? The replacement reserve is underfunded. S3800-080 Recommendation ? The Cooperative needs to confirm the monthly replacement reserve deposits are in the amount required by HUD. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management will deposit $252 into the replacement reserve and confirm the monthly deposit reflects the most current required amount, per HUD. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? June 2023
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number ? 2022-001 S3800-011 Title and CFDA Number of Federal Program ? 14.126 HUD Insured Mortgage 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 Cooperative and HUD, the Cooperative is required to make monthly deposits into the replacement reserve in an amount approved by HUD. S3800-030 Statement of Condition ? The Cooperative did not fund the replacement reserve in the full amount required. S3800-032 Cause ? The increase in monthly deposit to the replacement reserve effective July 1, 2021 did not get implemented until September 1, 2021. S3800-033 Effect or Potential Effect ? The replacement reserve is underfunded by $252. S3800-035 Auditor Non-Compliance Code ? N S3800-040 Questioned Costs ? $252 S3800-045 Reporting Views of Responsible Officials ? The prior management company did not implement the deposit increase timely. The current management company will deposit the underfunded amount and confirm with the bank any future increases in the monthly deposit are implemented timely. S3800-050 Context ? The replacement reserve is underfunded. S3800-080 Recommendation ? The Cooperative needs to confirm the monthly replacement reserve deposits are in the amount required by HUD. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management will deposit $252 into the replacement reserve and confirm the monthly deposit reflects the most current required amount, per HUD. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? June 2023
Corrective Action Plan Lancaster Village Consumer Housing Cooperative For the Year Ended July 31, 2022 Lancaster Village Consumer Housing Cooperative respectfully submits the following Corrective Action Plan for the year ended July 31, 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 ? Management will deposit $252 into the replacement reserve and confirm future deposits are made in accordance with HUD. Contact Person(s) Responsible ? Joe Holland, Director of Accounting, Kirkpatrick Management Anticipated Completion Date ? June 2023 Auditee Disagreements ? N/A Finding 2022-002 Corrective Action Planned ? None necessary ? REAC filed June 2023 Contact Person(s) Responsible ? Joe Holland, Director of Accounting, Kirkpatrick Management Anticipated Completion Date ? June 2023 Auditee Disagreements ? N/A This corrective action plan was prepared by Kirkpatrick Management, the management company, on behalf of Lancaster Village Consumer Housing Cooperative _______________________________ Joe Holland, Director of Accounting Kirkpatrick Management 5702 Kirkpatrick Way Indianapolis, Indiana 46220 317-570-4358
S3800-010 Finding Reference Number ? 2022-002 S3800-011 Title and CFDA Number of Federal Program ? 14.126 HUD Insured Mortgage and 14.195 Section 8 Housing Assistance Payments 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 ? HUD requires the Cooperative to file audited financial statements into the REAC system within 90 days after the fiscal year-end. S3800-030 Statement of Condition ? The audited financial statements for the year ended July 31, 2022 were not filed into the REAC system within 90 days after the year-end. S3800-032 Cause ? The Cooperative changed management companies during the year and records were not transferred within a reasonable amount of time. S3800-033 Effect or Potential Effect ? The REAC filing for the year ended July 31, 2022 is late. S3800-035 Auditor Non-Compliance Code ? Z S3800-040 Questioned Costs ? $0 S3800-045 Reporting Views of Responsible Officials ? Management will make sure future audited financial statements are filed into the REAC system within 90 days after the fiscal year end. S3800-050 Context ? The REAC filing for the year ended July 31, 2022 is late. S3800-080 Recommendation ? Management needs to make sure future audited financial statements are filed into the REAC system within 90 days after the fiscal year end. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management will make sure future audited financial statements are filed into the REAC system within 90 days after the fiscal year end. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? June 2023
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number ? 2022-002 S3800-011 Title and CFDA Number of Federal Program ? 14.126 HUD Insured Mortgage and 14.195 Section 8 Housing Assistance Payments 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 ? HUD requires the Cooperative to file audited financial statements into the REAC system within 90 days after the fiscal year-end. S3800-030 Statement of Condition ? The audited financial statements for the year ended July 31, 2022 were not filed into the REAC system within 90 days after the year-end. S3800-032 Cause ? The Cooperative changed management companies during the year and records were not transferred within a reasonable amount of time. S3800-033 Effect or Potential Effect ? The REAC filing for the year ended July 31, 2022 is late. S3800-035 Auditor Non-Compliance Code ? Z S3800-040 Questioned Costs ? $0 S3800-045 Reporting Views of Responsible Officials ? Management will make sure future audited financial statements are filed into the REAC system within 90 days after the fiscal year end. S3800-050 Context ? The REAC filing for the year ended July 31, 2022 is late. S3800-080 Recommendation ? Management needs to make sure future audited financial statements are filed into the REAC system within 90 days after the fiscal year end. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management will make sure future audited financial statements are filed into the REAC system within 90 days after the fiscal year end. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? June 2023
Corrective Action Plan Lancaster Village Consumer Housing Cooperative For the Year Ended July 31, 2022 Lancaster Village Consumer Housing Cooperative respectfully submits the following Corrective Action Plan for the year ended July 31, 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 ? Management will deposit $252 into the replacement reserve and confirm future deposits are made in accordance with HUD. Contact Person(s) Responsible ? Joe Holland, Director of Accounting, Kirkpatrick Management Anticipated Completion Date ? June 2023 Auditee Disagreements ? N/A Finding 2022-002 Corrective Action Planned ? None necessary ? REAC filed June 2023 Contact Person(s) Responsible ? Joe Holland, Director of Accounting, Kirkpatrick Management Anticipated Completion Date ? June 2023 Auditee Disagreements ? N/A This corrective action plan was prepared by Kirkpatrick Management, the management company, on behalf of Lancaster Village Consumer Housing Cooperative _______________________________ Joe Holland, Director of Accounting Kirkpatrick Management 5702 Kirkpatrick Way Indianapolis, Indiana 46220 317-570-4358
FAC accepted this audit on October 6, 2022 — management decision was due April 6, 2023.
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