EIN: 582213238
UEI: JSZ4TNZK5FL3
Audited by: Bernard Robinson & Company, L.L.P.
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 September 1, 2025. 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 March 1, 2026 (185 days ago).
What is a management decision? →FAC accepted this audit on May 13, 2024 — management decision was due November 13, 2024.
FAC accepted this audit on August 14, 2023 — management decision was due February 14, 2024.
FAC accepted this audit on July 31, 2022 — management decision was due January 31, 2023.
FAC accepted this audit on August 24, 2021 — management decision was due February 24, 2022.
The Corporation did not submit its annual financial report, certified by a Certified Public Accountant, to HUD within 9 months of year-end, which had been extended from 90 days of year-end upon timely submission of owner certified financial statements. Criteria: HUD requirements, under the Uniform Financial Reporting Standards for HUD Housing Programs; Final Rule, and the Regulatory Agreement require that the Project's annual financial statements report be submitted to HUD within 90 days following the end of each fiscal year. Effect: Noncompliance with HUD regulations and the possibility that the Project could be subject to criminal and civil monetary penalties. Context: A test was performed to review that the prior year audited financial statements were submitted to HUD by the required due date. Questioned Costs: N/A. Recommendation: We recommend management submit the annual financial report, certified by a Certified Public Accountant, each year going forward within 90 days following the fiscal year end. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the annual financial reports, certified by a Certified Public Accountant, for the year ended December 31, 2019 were not submitted to HUD within the required due dates. Management will try to obtain the signature page from the board of directors to ensure the annual financial reports are submitted to HUD each fiscal year within required due dates. The annual financial reports for the fiscal year ended December 31, 2019 were submitted to HUD on November 13, 2020.
Show full finding ▾Hide full finding ▴Finding 2020-001 - U.S. Department of Housing and Urban Development, Supportive Housing for the Persons with Diabilities (Section 811), CFDA# 14.181. Statement of Condition: The Corporation did not submit its annual financial report, certified by a Certified Public Accountant, to HUD within 9 months of year-end, which had been extended from 90 days of year-end upon timely submission of owner certified financial statements. Criteria: HUD requirements, under the Uniform Financial Reporting Standards for HUD Housing Programs; Final Rule, and the Regulatory Agreement require that the Project's annual financial statements report be submitted to HUD within 90 days following the end of each fiscal year. Effect: Noncompliance with HUD regulations and the possibility that the Project could be subject to criminal and civil monetary penalties. Context: A test was performed to review that the prior year audited financial statements were submitted to HUD by the required due date. Questioned Costs: N/A. Recommendation: We recommend management submit the annual financial report, certified by a Certified Public Accountant, each year going forward within 90 days following the fiscal year end. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the annual financial reports, certified by a Certified Public Accountant, for the year ended December 31, 2019 were not submitted to HUD within the required due dates. Management will try to obtain the signature page from the board of directors to ensure the annual financial reports are submitted to HUD each fiscal year within required due dates. The annual financial reports for the fiscal year ended December 31, 2019 were submitted to HUD on November 13, 2020.
NORTH CAROLINA INDEPENDENT LIVING OF DEAF PERSONS, INC. Charlotte, North Carolina CORRECTIVE ACTION PLAN June 23, 2021 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 North Carolina Independent Living of Deaf Persons, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2020. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 The findings from the December 31, 2020 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - Financial Statement Audit and Federal Award Program Audit Finding 2020-001: Recommendation: We recommend management submit the annual financial report, certified by a Certified Public Accountant, each year by the required due dates. Management's Response: We agree with Finding 2020-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will try to obtain the signature page from the board of directors to ensure the annual financial reports are submitted to HUD each fiscal year going forward within required due dates. The annual financial reports for the fiscal year ended December 31, 2019 were submitted to HUD on November 13, 2020. FINDINGS - Federal Award Program Audit Finding 2020-002: Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC each fiscal year going forward within the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Management's Response: We agree with Finding 2020-002 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will try to obtain the signature page from the board of directors to ensure the data collection forms are submitted electronically to the FAC each fiscal year within required due dates. The data collection form for the year ended December 31, 2019 was submitted to the FAC on November 17, 2020. If HUD has questions regarding this action plan, please call John Nichols at (336) 765-3906. Sincerely yours, John Nichols President North Carolina Housing & Management Services, Inc. Managing Agent
The Corporation did not submit the data collection forms and required reporting package to the Federal Audit Clearinghouse (FAC) within the required due dates for the single audits for the year ended December 31, 2019. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Context: A test was performed to review the two most recent fiscal year audits performed under Uniform Guidance and the required data collection forms were submitted to the FAC in a timely manner to determine if the Corporation qualified as a low risk auditee. Questioned Costs: N/A. Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC each fiscal year going forward within the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the annual financial reports, certified by a Certified Public Accountant, for the year ended December 31, 2019 were not submitted to the FAC within the required due dates. Management will try to obtain the signature page from the board of directors to ensure the data collection forms are submitted electronically to the FAC each fiscal year within required due dates. The data collection form for year ended December 31, 2019 was submitted to the FAC on November 17, 2020.
Show full finding ▾Hide full finding ▴Finding 2020-002 - U.S. Department of Housing and Urban Development, Supportive Housing for the Persons with Diabilities (Section 811), CFDA# 14.181. Statement of Condition: The Corporation did not submit the data collection forms and required reporting package to the Federal Audit Clearinghouse (FAC) within the required due dates for the single audits for the year ended December 31, 2019. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Context: A test was performed to review the two most recent fiscal year audits performed under Uniform Guidance and the required data collection forms were submitted to the FAC in a timely manner to determine if the Corporation qualified as a low risk auditee. Questioned Costs: N/A. Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC each fiscal year going forward within the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the annual financial reports, certified by a Certified Public Accountant, for the year ended December 31, 2019 were not submitted to the FAC within the required due dates. Management will try to obtain the signature page from the board of directors to ensure the data collection forms are submitted electronically to the FAC each fiscal year within required due dates. The data collection form for year ended December 31, 2019 was submitted to the FAC on November 17, 2020.
NORTH CAROLINA INDEPENDENT LIVING OF DEAF PERSONS, INC. Charlotte, North Carolina CORRECTIVE ACTION PLAN June 23, 2021 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 North Carolina Independent Living of Deaf Persons, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2020. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 The findings from the December 31, 2020 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - Financial Statement Audit and Federal Award Program Audit Finding 2020-001: Recommendation: We recommend management submit the annual financial report, certified by a Certified Public Accountant, each year by the required due dates. Management's Response: We agree with Finding 2020-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will try to obtain the signature page from the board of directors to ensure the annual financial reports are submitted to HUD each fiscal year going forward within required due dates. The annual financial reports for the fiscal year ended December 31, 2019 were submitted to HUD on November 13, 2020. FINDINGS - Federal Award Program Audit Finding 2020-002: Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC each fiscal year going forward within the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Management's Response: We agree with Finding 2020-002 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will try to obtain the signature page from the board of directors to ensure the data collection forms are submitted electronically to the FAC each fiscal year within required due dates. The data collection form for the year ended December 31, 2019 was submitted to the FAC on November 17, 2020. If HUD has questions regarding this action plan, please call John Nichols at (336) 765-3906. Sincerely yours, John Nichols President North Carolina Housing & Management Services, Inc. Managing Agent
FAC accepted this audit on November 16, 2020 — management decision was due May 16, 2021.
FAC accepted this audit on September 11, 2019 — management decision was due March 11, 2020.
FAC accepted this audit on August 7, 2018 — management decision was due February 7, 2019.
FAC accepted this audit on August 31, 2017 — management decision was due March 3, 2018.
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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