EIN: 381999714
UEI: KRHGFTUY36S8
Audited by: Comer Nowling and Associates PC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 28, 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 28, 2027 (178 days from today).
What is a management decision? →FAC accepted this audit on August 28, 2025 — management decision was due February 28, 2026.
FAC accepted this audit on September 16, 2024 — management decision was due March 16, 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.
S3800-010 Finding Reference Number ? 2020-001 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 ? 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 Cooperative and HUD, the Cooperative is required to make monthly deposits into the replacement reserve. S3800-030 Statement of Condition ? The Cooperative did not fund the replacement reserve in the full amount required. S3800-032 Cause ? The management company was not making monthly deposits in the amount required per HUD Form 9250. S3800-033 Effect or Potential Effect ? The replacement reserve is underfunded by $1,425. S3800-035 Auditor Non-Compliance Code ? N S3800-040 Questioned Costs ? $1,425 S3800-045 Reporting Views of Responsible Officials ? Management is aware of the underfunding and will deposit the additional $1,425 as well as adjust monthly deposits to reflect the amount required per HUD. S3800-050 Context ? The replacement reserve account is underfunded. S3800-080 Recommendation ? The Cooperative needs to confirm monthly replacement reserve deposits are in the amount required per HUD. 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 $1,425 as well as adjust monthly deposits to reflect the amount required per HUD. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? Open S3800-150 Response ? Management will deposit the additional $1,425 into the replacement reserve as well as adjust monthly deposits to reflect the amount required per HUD.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number ? 2020-001 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 ? 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 Cooperative and HUD, the Cooperative is required to make monthly deposits into the replacement reserve. S3800-030 Statement of Condition ? The Cooperative did not fund the replacement reserve in the full amount required. S3800-032 Cause ? The management company was not making monthly deposits in the amount required per HUD Form 9250. S3800-033 Effect or Potential Effect ? The replacement reserve is underfunded by $1,425. S3800-035 Auditor Non-Compliance Code ? N S3800-040 Questioned Costs ? $1,425 S3800-045 Reporting Views of Responsible Officials ? Management is aware of the underfunding and will deposit the additional $1,425 as well as adjust monthly deposits to reflect the amount required per HUD. S3800-050 Context ? The replacement reserve account is underfunded. S3800-080 Recommendation ? The Cooperative needs to confirm monthly replacement reserve deposits are in the amount required per HUD. 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 $1,425 as well as adjust monthly deposits to reflect the amount required per HUD. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? Open S3800-150 Response ? Management will deposit the additional $1,425 into the replacement reserve as well as adjust monthly deposits to reflect the amount required per HUD.
Northlake Hills Cooperative, Inc. respectfully submits the following Corrective Action Plan for the year ended May 31, 2020. 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 2020-001 Corrective Action Planned ? Management will deposit $1,425 into the replacement reserve amount to correct the underfunding as well as adjust monthly deposits to reflect the amount required per HUD. Contact Person(s) Responsible ? Joe Holland, Controller, Kirkpatrick Management Anticipated Completion Date ? September 30, 2020 Auditee Disagreements ? N/A This corrective action plan was prepared by Kirkpatrick Management, the management company, on behalf of Northlake Hills Cooperative, Inc. _______________________________ Joe Holland, Controller Kirkpatrick Management 5702 Kirkpatrick Way Indianapolis, Indiana 46220 317-570-4358
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 19, 2018 — management decision was due March 19, 2019.
FAC accepted this audit on August 28, 2017 — management decision was due February 28, 2018.
FAC accepted this audit on September 14, 2016 — management decision was due March 14, 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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