Grants Good Samaritan Housing, Inc.

EIN: 460439511

UEI: XAALN4KGFYY6

Data as of August 22, 2026

Grants Good Samaritan Housing, Inc.10 audit years9 findings3 repeat
10
Audit Years
9
Total Findings
3
Repeat Findings

FY 2022-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 26, 2023. 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 September 26, 2023 (1062 days ago).

What is a management decision? →
2022-001
Other
QUESTIONED COSTS

S3800-010 Finding Reference Number ? 2022-001 S3800-011 Title and CFDA Number of Federal Program ? 14.157 Section 202 Capital Advance and Project Rental Assistance Contract 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, in an amount determined by HUD, into a replacement reserve account. S3800-030 Statement of Condition ? The Corporation failed to make five out of the eleven required monthly deposits into the replacement reserve account. S3800-032 Cause ? The Project did not have sufficient cash flow to fund the deposits required for 2022. S3800-033 Effect or Potential Effect ? The Corporation is in violation of its Regulatory Agreement. S3800-035 Auditor Non-Compliance Code ? N S3800-040 Questioned Costs ? $11,622 S3800-045 Reporting Views of Responsible Officials ? A retroactive suspension of deposits has been submitted to HUD for the period June 1, 2022 through November 30, 2022. A suspension of deposits has been approved for the period December 1, 2022 through May 31, 2023. If the retroactive suspension of deposits is not approved by HUD, management will deposit the underfunded amount into the replacement reserve. S3800-050 Context ? The Corporation failed to make the required deposits into the replacement reserve account. S3800-080 Recommendation ? The Corporation needs to deposit $11,652 to its replacement reserve if a retroactive suspension of deposits is not approved. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management agrees with the finding and the recommendation. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? March 2023 S3800-150 Response ? Management is aware of the monthly deposit requirement and is awaiting HUD?s approval or denial for the Corporation?s request of a suspension of deposits for the period June 1, 2022 through November 30, 2022.

Show full finding ▾
Full finding narrative

S3800-010 Finding Reference Number ? 2022-001 S3800-011 Title and CFDA Number of Federal Program ? 14.157 Section 202 Capital Advance and Project Rental Assistance Contract 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, in an amount determined by HUD, into a replacement reserve account. S3800-030 Statement of Condition ? The Corporation failed to make five out of the eleven required monthly deposits into the replacement reserve account. S3800-032 Cause ? The Project did not have sufficient cash flow to fund the deposits required for 2022. S3800-033 Effect or Potential Effect ? The Corporation is in violation of its Regulatory Agreement. S3800-035 Auditor Non-Compliance Code ? N S3800-040 Questioned Costs ? $11,622 S3800-045 Reporting Views of Responsible Officials ? A retroactive suspension of deposits has been submitted to HUD for the period June 1, 2022 through November 30, 2022. A suspension of deposits has been approved for the period December 1, 2022 through May 31, 2023. If the retroactive suspension of deposits is not approved by HUD, management will deposit the underfunded amount into the replacement reserve. S3800-050 Context ? The Corporation failed to make the required deposits into the replacement reserve account. S3800-080 Recommendation ? The Corporation needs to deposit $11,652 to its replacement reserve if a retroactive suspension of deposits is not approved. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management agrees with the finding and the recommendation. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? March 2023 S3800-150 Response ? Management is aware of the monthly deposit requirement and is awaiting HUD?s approval or denial for the Corporation?s request of a suspension of deposits for the period June 1, 2022 through November 30, 2022.

Corrective Action Plan

Grants Good Samaritan Housing, Inc. respectfully submits the following Corrective Action Plan for the year ended December 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 ? A retroactive suspension of deposits has been submitted to HUD for the period June 1, 2022 through November 30, 2022. If the retroactive suspension of deposits is not approved by HUD, management will continue to deposit R4R funds during the current R4R suspension until $11,652 is deposited into replacement reserve. This should be by 5/2023. Contact Person(s) Responsible ? Darren Wilde, Controller Anticipated Completion Date ? March 2023 Auditee Disagreements ? N/A This corrective action plan was prepared by California Commercial Investment Group, Inc., the management company, on behalf of Grants Good Samaritan Housing, Inc.. _______________________________ Darren Wilde, Controller California Commercial Investment Group, Inc. 4530 East Thousand Oaks Blvd., Suite 100 Westlake Village, CA 91362 805-495-8400

About Other →

FY 2021-12-31

FAC accepted this audit on May 24, 2022 — management decision was due November 24, 2022.

2021-001
Other
QUESTIONED COSTS

S3800-010 Finding Reference Number ? 2021-001 S3800-011 Title and CFDA Number of Federal Program ? 14.157 Section 202 Capital Advance and Project Rental Assistance Contract 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, in an amount determined by HUD, into a replacement reserve account. S3800-030 Statement of Condition ? The Corporation failed to make six out of twelve required monthly deposits into the replacement reserve account. S3800-032 Cause ? The Project did not have sufficient cash flow to fund the deposits required for 2021. S3800-033 Effect or Potential Effect ? The Corporation is in violation of its Regulatory Agreement. S3800-035 Auditor Non-Compliance Code ? N S3800-040 Questioned Costs ? $23,508 S3800-045 Reporting Views of Responsible Officials ? Management will review operating cash throughout 2022 and make additional deposits as the operating cash balance allows. Management also indicated they are planning to discuss options with HUD regarding repayment of the underfunded amount. S3800-050 Context ? The Corporation failed to make the required deposits into the replacement reserve account. S3800-080 Recommendation ? The Corporation needs to deposit $23,508 to its replacement reserve as soon as possible. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management agrees with the finding and the recommendation. Management will review operating cash throughout 2022 and make additional deposits as the operating cash balance allows. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? December 2022 S3800-150 Response ? Management is aware of the monthly deposit requirement and will deposit the 2021 required deposits as operating cash becomes available. Management also plans to discuss options with HUD regarding repayment of the underfunded amount.

Show full finding ▾
Full finding narrative

S3800-010 Finding Reference Number ? 2021-001 S3800-011 Title and CFDA Number of Federal Program ? 14.157 Section 202 Capital Advance and Project Rental Assistance Contract 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, in an amount determined by HUD, into a replacement reserve account. S3800-030 Statement of Condition ? The Corporation failed to make six out of twelve required monthly deposits into the replacement reserve account. S3800-032 Cause ? The Project did not have sufficient cash flow to fund the deposits required for 2021. S3800-033 Effect or Potential Effect ? The Corporation is in violation of its Regulatory Agreement. S3800-035 Auditor Non-Compliance Code ? N S3800-040 Questioned Costs ? $23,508 S3800-045 Reporting Views of Responsible Officials ? Management will review operating cash throughout 2022 and make additional deposits as the operating cash balance allows. Management also indicated they are planning to discuss options with HUD regarding repayment of the underfunded amount. S3800-050 Context ? The Corporation failed to make the required deposits into the replacement reserve account. S3800-080 Recommendation ? The Corporation needs to deposit $23,508 to its replacement reserve as soon as possible. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management agrees with the finding and the recommendation. Management will review operating cash throughout 2022 and make additional deposits as the operating cash balance allows. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? December 2022 S3800-150 Response ? Management is aware of the monthly deposit requirement and will deposit the 2021 required deposits as operating cash becomes available. Management also plans to discuss options with HUD regarding repayment of the underfunded amount.

Corrective Action Plan

Grants Good Samaritan Housing, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2021. 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 2021-001 Corrective Action Planned ? The Corporation experienced cash flow issues during the year and was unable to make its required deposits into the replacement reserve. The Corporation will make the required deposits as soon as possible. Contact Person(s) Responsible ? Darren Wilde, Controller Anticipated Completion Date ? December 2022 Auditee Disagreements ? N/A This corrective action plan was prepared by California Commercial Investment Group, Inc., the management company, on behalf of Grants Good Samaritan Housing, Inc.. _______________________________ Darren Wilde, Controller California Commercial Investment Group, Inc. 4530 East Thousand Oaks Blvd., Suite 100 Westlake Village, CA 91362 805-495-8400

About Other →

FY 2020-12-31

FAC accepted this audit on April 22, 2021 — management decision was due October 22, 2021.

2020-001
Eligibility
MATERIAL WEAKNESS

Our testing of tenant files identified that fifteen tenant recertifications were completed after the annual effective date or were not completed during the year ended December 31, 2020 as required. Cause: The former Project manager left the Project early in 2020. A third party was hired to maintain the operations of the Project and was unable to complete recertifications in a timely manner due to the coronavirus impact to the Project?s community. Effect: The Project was not in compliance with certain eligibility requirements. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of four tenant files out of the Project?s 24 total tenants residing in the Project during the year, including move-in and move-out residents, was initially selected for testing. In addition, we reviewed the recertification effective dates for all tenants. Repeat Finding from Prior Year: No Recommendation: We recommend the management agent complete any late recertifications as soon as possible. Views of Responsible Officials: Management agrees with the finding and the recommendation.

Show full finding ▾
Full finding narrative

2020-001 U.S. Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Eligibility Material Weakness in Internal Control over Compliance and Qualified Opinion on Compliance Criteria: The Project is required to maintain tenant files in accordance with HUD requirements. Condition: Our testing of tenant files identified that fifteen tenant recertifications were completed after the annual effective date or were not completed during the year ended December 31, 2020 as required. Cause: The former Project manager left the Project early in 2020. A third party was hired to maintain the operations of the Project and was unable to complete recertifications in a timely manner due to the coronavirus impact to the Project?s community. Effect: The Project was not in compliance with certain eligibility requirements. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of four tenant files out of the Project?s 24 total tenants residing in the Project during the year, including move-in and move-out residents, was initially selected for testing. In addition, we reviewed the recertification effective dates for all tenants. Repeat Finding from Prior Year: No Recommendation: We recommend the management agent complete any late recertifications as soon as possible. Views of Responsible Officials: Management agrees with the finding and the recommendation.

Corrective Action Plan

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 maintain tenant files in accordance with HUD requirements. The auditors identified that fifteen tenant recertifications were completed after the annual effective date or were not completed during the year ended December 31, 2020 as required. Responsible Individuals: Lana Walter, Regional Property Manager Corrective Action Plan: A third party has been hired at the Project. The third party needs to complete any late recertification as soon as possible. Anticipated Completion Date: June 30, 2021

About Eligibility →

FY 2019-12-31

FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.

2019-001
Other

During early 2020 in connection with the Project manager?s resignation, the management agent discovered that certain critical repairs at the Project were needed. Cause: The former Project manager failed to ensure that critical repairs were made in a timely manner. Effect: Critical repairs that impacted quality of living and resident safety were not adequately made or not made in a timely manner. Questioned Costs: None. Context/Sampling: Sampling was not used. Repeat Finding from Prior Year: No Recommendation: We recommend the management agent make all critical repairs as soon as possible. Views of Responsible Officials: Management agrees with the finding and the recommendation.

Show full finding ▾
Full finding narrative

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 Other Compliance Matter Criteria: The Project should be maintained in good repair. Condition: During early 2020 in connection with the Project manager?s resignation, the management agent discovered that certain critical repairs at the Project were needed. Cause: The former Project manager failed to ensure that critical repairs were made in a timely manner. Effect: Critical repairs that impacted quality of living and resident safety were not adequately made or not made in a timely manner. Questioned Costs: None. Context/Sampling: Sampling was not used. Repeat Finding from Prior Year: No Recommendation: We recommend the management agent make all critical repairs as soon as possible. Views of Responsible Officials: Management agrees with the finding and the recommendation.

Corrective Action Plan

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 should be maintained in good repair. During early 2020 in connection with the Project manager?s resignation, the management agent discovered that certain critical repairs at the Project were needed. Responsible Individuals: Lana Walter, Regional Property Manager Corrective Action Plan: A manager has been hired at the Project. The management agent has developed a scheduled for the identified repairs. Anticipated Completion Date: June 30, 2020

About Other →

FY 2018-12-31

FAC accepted this audit on April 21, 2019 — management decision was due October 21, 2019.

2018-001
Procurement & Suspension/Debarment

GSA_MIGRATION

Show full finding ▾
Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Procurement and Suspension and Debarment →

FY 2017-12-31

FAC accepted this audit on April 23, 2018 — management decision was due October 23, 2018.

2017-001
Eligibility
MATERIAL WEAKNESSREPEAT

GSA_MIGRATION

Show full finding ▾
Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-001

About Eligibility →
2017-002
Special Tests & Provisions

GSA_MIGRATION

Show full finding ▾
Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Special Tests and Provisions →

FY 2016-12-31

FAC accepted this audit on April 27, 2017 — management decision was due October 27, 2017.

2016-001
Eligibility
MATERIAL WEAKNESSREPEATQUESTIONED COSTS

GSA_MIGRATION

Show full finding ▾
Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-001

About Eligibility →
2016-002
Special Tests & Provisions
MATERIAL WEAKNESSREPEATQUESTIONED COSTS

GSA_MIGRATION

Show full finding ▾
Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-002

About Special Tests and Provisions →

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.

Are you this organization?

Track your findings and corrective action plans across audit cycles.

Start tracking findings →

Do you fund this organization?

Monitor subrecipient audit findings and compliance status.

Start monitoring →

Product

Resources

Legal

Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.

© 2026 Single Audit Intelligence. All data is public domain.