EIN: 611122209
UEI: ZZC9CX51HF43
Audited by: KELLEY GALLOWAY SMITH GOOLSBY, PSC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 6, 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 July 6, 2026 (64 days ago).
What is a management decision? →While performing Section 223(f) eligibility testing, we noted one instance out of 30 in which the income listed on HUD 50059 form did not match the income support in the tenant files. We noted three instances where the tenant was paying the incorrect rent amount.
Show full finding ▾Hide full finding ▴While performing Section 223(f) eligibility testing, we noted one instance out of 30 in which the income listed on HUD 50059 form did not match the income support in the tenant files. We noted three instances where the tenant was paying the incorrect rent amount.
The Property Manager will be responsible for completing all income verifications and calculations to ensure accuracy and compliance with HUD requirements. The income verification documentation and rent calculation worksheets will be reviewed and signed off by the Property Manager Supervisor, which is the Chief Financial Officer (CFO) for Comprehend. This added level of oversight will strengthen interanl controls and help ensure that tenant and HUD rent portions are calculated correctly and supported by appropriate documentation.
FAC accepted this audit on November 25, 2024 — management decision was due May 25, 2025.
While performing Section 223(f) eligibility testing, we noted that 10 instances out of 30 in which the income listed on HUD 50059 form did not match the income support in the tenant files.
Show full finding ▾Hide full finding ▴While performing Section 223(f) eligibility testing, we noted that 10 instances out of 30 in which the income listed on HUD 50059 form did not match the income support in the tenant files.
The property manager will be responsible for the calculation. The income verification documentation will be reviewed and signed off by the property manager supervisor which is the COO for Comprehend.
While testing the reploacement reverse deposits we noted that effective May 1, 2024, the deposit amount increased from $1,154.54 to $1,261.91; however, the amount deposited in May and June was still $1,154.54.
Show full finding ▾Hide full finding ▴While testing the reploacement reverse deposits we noted that effective May 1, 2024, the deposit amount increased from $1,154.54 to $1,261.91; however, the amount deposited in May and June was still $1,154.54.
The property manager is responsible for providing any changes in reserve deposits to PNC Bank. This will be reviewed by the CFO to ensure the correct amount of reserve deposits is paid into the reserve.
While performing section 223(f) elibibility testing, we noted one instance in which the supporting documentation for the receipt of a new tenant's security deposit could not be located hsowing that the securiyt deposit was collected.
Show full finding ▾Hide full finding ▴While performing section 223(f) elibibility testing, we noted one instance in which the supporting documentation for the receipt of a new tenant's security deposit could not be located hsowing that the securiyt deposit was collected.
The property manager will be fully responsible for obtaining and documenting the receipt of the deposits. Each tenant file will have proper documentation of deposits on hand.
FAC accepted this audit on October 16, 2023 — management decision was due April 16, 2024.
FAC accepted this audit on March 8, 2023 — management decision was due September 8, 2023.
FAC accepted this audit on December 2, 2021 — management decision was due June 2, 2022.
FAC accepted this audit on October 28, 2020 — management decision was due April 28, 2021.
FAC accepted this audit on October 29, 2019 — management decision was due April 29, 2020.
FAC accepted this audit on October 8, 2018 — management decision was due April 8, 2019.
FAC accepted this audit on September 11, 2017 — management decision was due March 11, 2018.
FAC accepted this audit on October 12, 2016 — management decision was due April 12, 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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