EIN: 562324754
UEI: NWYMBDE6MYD7
Audited by: CohnReznick LLP
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 June 24, 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 December 24, 2026 (111 days from today).
What is a management decision? →Department of Housing and Urban Development Finding 2025-001 Section 8 New Construction and Substantial Rehabilitation, AL 14.182 and Section 223(f) Mortgage Insurance Program AL 14.155 Criteria The FAC requires that the annual financial statements be submitted the earlier of 30 days after the report date or nine months after the fiscal year end. Statement of Condition The Single Audit was not submitted to the Federal Audit Clearinghouse (FAC) within nine months after the fiscal year end of the Company for the year ended September 30, 2024. Cause Management does not have controls in place to timely file its financial statements with the FAC. Effect or Potential Effect Management is not in compliance with the requirement to timely submit the Single Audit to the FAC. Questioned costs: None Context Due to delays in the performance of the September 30, 2024 audit, the FAC submission was also delayed. Identification as a repeat finding: No Recommendation Management should implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. Auditor Noncompliance Code: Z - Other Reporting Views of Responsible Officials Management agrees with the finding and is taking steps to address the issue that caused it.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development Finding 2025-001 Section 8 New Construction and Substantial Rehabilitation, AL 14.182 and Section 223(f) Mortgage Insurance Program AL 14.155 Criteria The FAC requires that the annual financial statements be submitted the earlier of 30 days after the report date or nine months after the fiscal year end. Statement of Condition The Single Audit was not submitted to the Federal Audit Clearinghouse (FAC) within nine months after the fiscal year end of the Company for the year ended September 30, 2024. Cause Management does not have controls in place to timely file its financial statements with the FAC. Effect or Potential Effect Management is not in compliance with the requirement to timely submit the Single Audit to the FAC. Questioned costs: None Context Due to delays in the performance of the September 30, 2024 audit, the FAC submission was also delayed. Identification as a repeat finding: No Recommendation Management should implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. Auditor Noncompliance Code: Z - Other Reporting Views of Responsible Officials Management agrees with the finding and is taking steps to address the issue that caused it.
Project Legal Name: Catherine Booth Residence, Inc., A North Carolina Corporation HUD Project No.: 053-EE131 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/24-9/30/25 Corrective Action Plan prepared by: Name: Philip Gesner Position: Financial Project Manager, USA Southern Territory Finance Department Telephone Number: 470-816-5977 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2025-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. b. Action(s) Taken or Planned on the Finding Management agrees with the finding and is taking steps to address the issue that caused it. Management was able to implement procedures to submit the 2025 audit in a timely manner. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations None
FAC accepted this audit on August 13, 2025 — management decision was due February 13, 2026.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
FAC accepted this audit on February 27, 2023 — management decision was due August 27, 2023.
FAC accepted this audit on June 27, 2022 — management decision was due December 27, 2022.
Department of Housing and Urban Development Finding 2021-001 Section 202 Supportive Housing for the Elderly, CFDA 14.157 Statement of Condition The Single Audit was not submitted to the Federal Audit Clearinghouse (FAC) within nine months after the fiscal year end of the Company for the year ended September 30, 2020. Criteria The FAC requires that the annual financial statements be submitted the earlier of 30 days after the report date or nine months after the fiscal year end. Effect Management is not in compliance with the requirement to timely submit the Single Audit to the FAC. Cause Management does not have controls in place to timely file its financial statements with the FAC. Recommendation Management should implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. Auditor Noncompliance Code: L - Reporting (FAC); Z ? Other (REAC) Finding Resolution Status: Resolved Reporting Views of Responsible Officials Management agrees with the finding and is taking steps to address the issue that caused it.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development Finding 2021-001 Section 202 Supportive Housing for the Elderly, CFDA 14.157 Statement of Condition The Single Audit was not submitted to the Federal Audit Clearinghouse (FAC) within nine months after the fiscal year end of the Company for the year ended September 30, 2020. Criteria The FAC requires that the annual financial statements be submitted the earlier of 30 days after the report date or nine months after the fiscal year end. Effect Management is not in compliance with the requirement to timely submit the Single Audit to the FAC. Cause Management does not have controls in place to timely file its financial statements with the FAC. Recommendation Management should implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. Auditor Noncompliance Code: L - Reporting (FAC); Z ? Other (REAC) Finding Resolution Status: Resolved Reporting Views of Responsible Officials Management agrees with the finding and is taking steps to address the issue that caused it.
A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2021-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. b. Action(s) Taken or Planned on the Finding The filing was submitted and management has implemented procedures to ensure the 2021 audit was filed timely with the FAC.
FAC accepted this audit on May 3, 2022 — management decision was due November 3, 2022.
FAC accepted this audit on June 7, 2020 — management decision was due December 7, 2020.
FAC accepted this audit on June 23, 2019 — management decision was due December 23, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on July 17, 2018 — management decision was due January 17, 2019.
FAC accepted this audit on May 15, 2017 — management decision was due November 15, 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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