EIN: 431262774
UEI: M98LCUWV6GK7
Audited by: Emerick & Company, P.C.
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 October 2, 2024. 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 April 2, 2025 (516 days ago).
What is a management decision? →The data collection form reporting package was filed late for the year ended December 31, 2022. Questioned Costs: $0 Effect: The effect is that the project is not considered a “Low Risk Auditee” for the years ending December 31, 2023 and December 31, 2024. This designation will require the auditor to audit at least 40% of the project’s programs as major programs until such time that the project may be considered a “Low Risk Auditee” again. Cause: The project did not apply to receive the unique entity identifier for the Federal Audit Clearinghouse in time to complete the data collection form by the due date of September 30, 2023. The form was submitted on October 5, 2023. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. View of responsible official: Westward Development, Inc. agrees with the finding and the auditor’s recommendations have been adopted.
Show full finding ▾Hide full finding ▴14.157 - Supportive Housing for the Elderly (Section 202) U.S. Department of Housing and Urban DevelopmentFinding 2023-001 – Prior Year Reporting Package and Data Collection Not Filed Timely Criteria: In accordance with 2 CFR Section 200.512(a)(1), the audit must be completed and the data collection form reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The data collection form reporting package was filed late for the year ended December 31, 2022. Questioned Costs: $0 Effect: The effect is that the project is not considered a “Low Risk Auditee” for the years ending December 31, 2023 and December 31, 2024. This designation will require the auditor to audit at least 40% of the project’s programs as major programs until such time that the project may be considered a “Low Risk Auditee” again. Cause: The project did not apply to receive the unique entity identifier for the Federal Audit Clearinghouse in time to complete the data collection form by the due date of September 30, 2023. The form was submitted on October 5, 2023. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. View of responsible official: Westward Development, Inc. agrees with the finding and the auditor’s recommendations have been adopted.
Management concurs with the auditor's finding and will implement the recommended corrective action plan. Person Responsible: Property Manager and Management Agent. Date of Implementation: October 2023
FAC accepted this audit on October 7, 2023 — management decision was due April 7, 2024.
FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
FAC accepted this audit on September 7, 2021 — management decision was due March 7, 2022.
The reserve for replacement account was underfunded by $2,382 as of December 31, 2020. Questioned Costs: $0 Context: Westward Development, Inc. did not make one required deposit of $2,325 into the reserve for replacement account. Effect of Condition: The reserve for replacement was underfunded by $2,382 as of December 31, 2020, which is not in compliance with HUD requirements. Cause of Condition: The Project did not have funds available to make one required deposit into the reserve for replacement account at the time it was due. Recommendation: The Project should fund the reserve for replacement account and ensure that it is adequately funded throughout the year.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development Finding 2020-001: CFDA 14.157 Supportive Housing for the Elderly (Section 202) Criteria: As part of the regulatory agreement with HUD, Westward Development, Inc. is required to make a monthly deposit of an amount set by HUD into the reserve for replacement account. Condition: The reserve for replacement account was underfunded by $2,382 as of December 31, 2020. Questioned Costs: $0 Context: Westward Development, Inc. did not make one required deposit of $2,325 into the reserve for replacement account. Effect of Condition: The reserve for replacement was underfunded by $2,382 as of December 31, 2020, which is not in compliance with HUD requirements. Cause of Condition: The Project did not have funds available to make one required deposit into the reserve for replacement account at the time it was due. Recommendation: The Project should fund the reserve for replacement account and ensure that it is adequately funded throughout the year.
Finding 2020-001 CFDA Title and Number: 14.157 Supportive Housing for the Elderly (Section 202) Name of Federal Agency: U.S. Department of Housing and Urban Development Corrective Action Plan: The project has submitted a rent increase to cover increased costs due to the local county government assessing county tax on the property. The assessment of tax has decreased the available cash for providing the required reserves for replacement. Without the rent increase, the project is unable, with the current level of revenue, to fund the reserves for replacement. The HUD representative has been in contact and a rent increase has been submitted. Person Responsible for the Action Plan: T. David Rogers, Management Agent Current Status and Expected Completion Date: The current status and completion date of the corrective action plan is unknown
2019-001
FAC accepted this audit on August 25, 2020 — management decision was due February 25, 2021.
The reserve for replacement account was underfunded by $2,268 as of December 31, 2019. Questioned Costs: $0 Context: Westward Development, Inc. did not make one required deposit of $2,268 into the reserve for replacement account. Effect of Condition: The reserve for replacement was underfunded by $2,268 as of December 31, 2019, which is not in compliance with HUD requirements. Cause of Condition: The Project did not have funds available to make one required deposit into the reserve for replacement account at the time it was due. Recommendation: The Project should fund the reserve for replacement account and ensure that it is adequately funded throughout the year.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development Finding 2019-001: CFDA 14.157 Supportive Housing for the Elderly (Section 202) Criteria: As part of the regulatory agreement with HUD, Westward Development, Inc. is required to make a monthly deposit of an amount set by HUD into the reserve for replacement account. Condition: The reserve for replacement account was underfunded by $2,268 as of December 31, 2019. Questioned Costs: $0 Context: Westward Development, Inc. did not make one required deposit of $2,268 into the reserve for replacement account. Effect of Condition: The reserve for replacement was underfunded by $2,268 as of December 31, 2019, which is not in compliance with HUD requirements. Cause of Condition: The Project did not have funds available to make one required deposit into the reserve for replacement account at the time it was due. Recommendation: The Project should fund the reserve for replacement account and ensure that it is adequately funded throughout the year.
Westward Development, Inc. HUD Project No. 084-EH099 Corrective Action Plan For the Year Ended December 31, 2019 CORRECTIVE ACTION PLAN Westward Development, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2019. Name and address of independent public accounting firm: Emerick & Company, P.C. 4520 Madison Avenue, Suite G, Kansas City, MO 64111 Audit period: Year ended December 31, 2019 Findings ? Federal Awards Audit: Finding 2019-001 The Project made the required deposit and will ensure the reserve for replacement account is adequately funded in future periods.
FAC accepted this audit on September 24, 2019 — management decision was due March 24, 2020.
FAC accepted this audit on August 19, 2018 — management decision was due February 19, 2019.
FAC accepted this audit on July 13, 2017 — management decision was due January 13, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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