EIN: 460447338
UEI: JW62JLPSK8G4
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 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 (49 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 21, 2021 — management decision was due October 21, 2021.
Our testing of tenant files identified one file where tenant medical expenses were not properly calculated based on supporting documentation. In addition, the Project?s gross rent potential increase was not processed timely. Cause: There was a lapse in the internal control process over eligibility. Effect: Lack of compliance with designed internal controls eligibility could adversely affect the Project?s compliance with HUD regulations. Questioned Costs: $36 Context/Sampling: A nonstatistical sample of five tenant files out of the Project?s 16 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. In addition, we recommend the Project enter gross rent potential changes timely. Views of Responsible Officials: Management agrees with the finding and 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) 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 and to make adjustments to gross rent potential. Condition: Our testing of tenant files identified one file where tenant medical expenses were not properly calculated based on supporting documentation. In addition, the Project?s gross rent potential increase was not processed timely. Cause: There was a lapse in the internal control process over eligibility. Effect: Lack of compliance with designed internal controls eligibility could adversely affect the Project?s compliance with HUD regulations. Questioned Costs: $36 Context/Sampling: A nonstatistical sample of five tenant files out of the Project?s 16 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. In addition, we recommend the Project enter gross rent potential changes timely. Views of Responsible Officials: Management agrees with the finding and 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 the amounts reported on HUD Form 50059. The auditors identified one file 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 procedure with applicable employees to ensure compliance with designed control over tenant files. We will update the incorrect Form 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.
FAC accepted this audit on April 21, 2019 — management decision was due October 21, 2019.
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2017-001
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FAC accepted this audit on April 23, 2018 — management decision was due October 23, 2018.
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2016-001
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FAC accepted this audit on April 26, 2017 — management decision was due October 26, 2017.
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2015-001
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