EIN: 460421846
UEI: KC7ED5BY9HJ3
Audited by: Comer Nowling and Associates PC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 20, 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 20, 2026 (35 days from today).
What is a management decision? →FAC accepted this audit on May 13, 2025 — management decision was due November 13, 2025.
FAC accepted this audit on July 25, 2024 — management decision was due January 25, 2025.
FAC accepted this audit on March 26, 2023 — management decision was due September 26, 2023.
FAC accepted this audit on May 24, 2022 — management decision was due November 24, 2022.
FAC accepted this audit on April 22, 2021 — management decision was due October 22, 2021.
Our testing of disbursements detected two instances where the Project was incorrectly billed for a portion of employee billings. Cause: There was a lapse in the internal control process over disbursements made for employee billings. Effect: Lack of compliance with designed internal controls over the use of project funds could adversely affect the Project?s compliance with HUD guidelines. Questioned Costs: $383 Context/Sampling: A nonstatistical sample of 60 of the Project?s 476 disbursements ($31,149 of $171,238 total disbursements) including payroll and non-payroll was selected for testing. Repeat Finding from Prior Year: Yes ? see finding 2019-001 Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of review and monitoring processes. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴2020-001 U.S Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Special Tests and Provisions: Use of Project Funds Significant Deficiency in Internal Control over Compliance Criteria: The Project is required to have documentation to support disbursement of the Project?s funds. Condition: Our testing of disbursements detected two instances where the Project was incorrectly billed for a portion of employee billings. Cause: There was a lapse in the internal control process over disbursements made for employee billings. Effect: Lack of compliance with designed internal controls over the use of project funds could adversely affect the Project?s compliance with HUD guidelines. Questioned Costs: $383 Context/Sampling: A nonstatistical sample of 60 of the Project?s 476 disbursements ($31,149 of $171,238 total disbursements) including payroll and non-payroll was selected for testing. Repeat Finding from Prior Year: Yes ? see finding 2019-001 Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of review and monitoring processes. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Finding 2020-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Supportive Housing for the Elderly (Section 202) Federal Financial Assistance Listing #14.157 Finding Summary: The Project is required to have documentation to support disbursement of the Project's funds. The auditors detected two instances where the Project was incorrectly billed for a portion of employee billings. Responsible Individuals: Lana Walters, Regional Property Manager Corrective Action Plan: We will review our current procedures with applicable employees to ensure compliance with designed control over payroll disbursements. Anticipated Completion Date: June 30, 2021
2019-001
Our testing of tenant files identified three instances where tenant medical expenses were not properly calculated based on supporting documentation. Cause: There was a lapse in the internal control process for calculating tenant rent and maintaining tenant files within compliance requirements. Effect: Lack of compliance with designed internal controls over tenant files could adversely affect the Project?s compliance with HUD regulations. Questioned Costs: $20 Context/Sampling: A nonstatistical sample of seven tenant files out of the Project?s 25 total tenants residing in the Project during the year, including move-in and move-out residents, was selected for testing. Repeat Finding from Prior Year: No Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of following regulations regarding the maintenance of tenant files and the calculation of tenant rent. Form 50059 should be updated, as needed. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴2020-002 U.S Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Eligibility Significant Deficiency in Internal Control over Compliance Criteria: The Project is required to have documentation to support the amounts reported on HUD Form 50059. Condition: Our testing of tenant files identified three instances where tenant medical expenses were not properly calculated based on supporting documentation. Cause: There was a lapse in the internal control process for calculating tenant rent and maintaining tenant files within compliance requirements. Effect: Lack of compliance with designed internal controls over tenant files could adversely affect the Project?s compliance with HUD regulations. Questioned Costs: $20 Context/Sampling: A nonstatistical sample of seven tenant files out of the Project?s 25 total tenants residing in the Project during the year, including move-in and move-out residents, was selected for testing. Repeat Finding from Prior Year: No Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of following regulations regarding the maintenance of tenant files and the calculation of tenant rent. Form 50059 should be updated, as needed. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Finding 2020-002 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Supportive Housing for the Elderly (Section 202) Federal Financial Assistance Listing #14.157 Finding Summary: The Project is required to have documentation to support amounts reported on HUD Form 50059. The auditors identified three instances where tenant medical expenses were not properly calculated based on supporting documentation. Responsible Individuals: Lana Walter, Regional Property Manager Corrective Action Plan: We will review our current procedures with applicable employees to ensure compliance with designed control over tenant files. We will update the incorrect Fom1 50059, and if applicable, the corresponding assistance payments will be adjusted on the property's voucher. Anticipated Completion Date: June 30, 2021
FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.
Our testing of disbursements detected one instance where the Project was incorrectly billed for a portion of a shared employee billing. Cause: There was a lapse in the internal control process over disbursements made for shared employee billings. Effect: Lack of compliance with designed internal controls over the use of project funds could adversely affect the Project?s compliance with HUD guidelines. Questioned Costs: $34 Context/Sampling: A nonstatistical sample of 60 of the Project?s 538 disbursements ($40,173 of $182,234 total disbursements) including payroll and non-payroll was selected for testing. Repeat Finding from Prior Year: No Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of review and monitoring processes. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴2019-001 U.S Department of Housing and Urban Development CFDA #14.157 Supportive Housing for the Elderly ? Section 202 Capital Advance and Project Rental Assistance Contract Special Tests and Provisions: Use of Project Funds Significant Deficiency in Internal Control over Compliance Criteria: The Project is required to have documentation to support disbursement of the Project?s funds. Condition: Our testing of disbursements detected one instance where the Project was incorrectly billed for a portion of a shared employee billing. Cause: There was a lapse in the internal control process over disbursements made for shared employee billings. Effect: Lack of compliance with designed internal controls over the use of project funds could adversely affect the Project?s compliance with HUD guidelines. Questioned Costs: $34 Context/Sampling: A nonstatistical sample of 60 of the Project?s 538 disbursements ($40,173 of $182,234 total disbursements) including payroll and non-payroll was selected for testing. Repeat Finding from Prior Year: No Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of review and monitoring processes. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Finding 2019-001 Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for the Elderly ? Section 202 Capital Advance and Project Rental Assistance Contract CFDA #14.157 Finding Summary: The Project is required to have documentation to adequately support disbursement of the Project?s funds. The auditors detected one instance where the Project was incorrectly billed for a portion of a shared employee billing. Responsible Individuals: Sara Buresh, Payroll Manager Corrective Action Plan: We will review our current procedures with applicable employees to ensure compliance with designed control over payroll disbursements. Anticipated Completion Date: June 30, 2020
FAC accepted this audit on April 21, 2019 — management decision was due October 21, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on April 24, 2018 — management decision was due October 24, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on April 26, 2017 — management decision was due October 26, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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