EIN: 611167871
UEI: NK3HMNC7EPJ6
Audited by: Comer Nowling and Associates PC
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 January 7, 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 7, 2026 (61 days ago).
What is a management decision? →The audited financial statements for the period ended March 10, 2025, were not filed into the REAC system within 90 days after period end.
Show full finding ▾Hide full finding ▴The audited financial statements for the period ended March 10, 2025, were not filed into the REAC system within 90 days after period end.
None needed
FAC accepted this audit on June 24, 2025 — management decision was due December 24, 2025.
The auditors did not receive documentation in a manner timely enough to complete the audit prior to the filing deadline.
Show full finding ▾Hide full finding ▴The auditors did not receive documentation in a manner timely enough to complete the audit prior to the filing deadline.
Management will ensure that the auditors receive audit documentation in a timely manner.
FAC accepted this audit on December 5, 2024 — management decision was due June 5, 2025.
The auditors did not receive documentation in a manner timely enough to complete the audit prior to the filing deadline.
Show full finding ▾Hide full finding ▴The auditors did not receive documentation in a manner timely enough to complete the audit prior to the filing deadline.
w management has taken over and will ensure that the auditors receive audit documentation in a timely manner.
FAC accepted this audit on April 18, 2023 — management decision was due October 18, 2023.
FAC accepted this audit on May 1, 2022 — management decision was due November 1, 2022.
FAC accepted this audit on April 7, 2021 — management decision was due October 7, 2021.
FAC accepted this audit on August 4, 2020 — management decision was due February 4, 2021.
S3800-010 Finding Reference Number ? 2019-001 S3800-011 Title and CFDA Number of Federal Program ? Section 207 pursuant to Section 223(f) Program 14.155 S3800-015 Type of Finding ? Financial Statements S3800-016 Finding Resolution Status ? Cleared 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 ? The residual receipts reserve was closed during the year ended December 31, 2019, without HUD?s approval. S3800-030 Statement of Condition ? Pursuant to the Regulatory Agreement, any withdrawals from the residual receipts reserve must be approved by HUD. S3800-032 Cause ? The Corporation mistakenly closed the residual receipts reserve thinking it was an unrestricted reserve account. Management reopened the account June 15, 2020. S3200-033 Effect or Potential Effect ? The Corporation was in violation of its Regulatory Agreement as of December 31, 2019. S3800-035 Auditor Non-Compliance Code- C S3800-040 Questioned Costs - $440 S3800-045: Reporting Views of Responsible Officials ? Management mistakenly closed the residual receipts reserve during the year ended December 31, 2019. The account was reopened and adequately funded in June 2020. S3800-050 Context ? As of December 31, 2019, the Corporation was in violation of its Regulatory Agreement with HUD. S3800-080 Recommendation ? The Corporation must maintain a residual receipts reserve and obtain HUD?s approval for any withdrawals.S3800-090 Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations ? The Corporation must maintain a residual receipts reserve and obtain HUD?s approval for any withdrawals. Reestablishment of the residual receipts reserve occurred June 15, 2020. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? June 15, 2020 S3800-150 Response ? The residual receipts reserve was mistakenly closed during the year ended December 31, 2019. The reserve was reopened and adequately funded in June 2020.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number ? 2019-001 S3800-011 Title and CFDA Number of Federal Program ? Section 207 pursuant to Section 223(f) Program 14.155 S3800-015 Type of Finding ? Financial Statements S3800-016 Finding Resolution Status ? Cleared 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 ? The residual receipts reserve was closed during the year ended December 31, 2019, without HUD?s approval. S3800-030 Statement of Condition ? Pursuant to the Regulatory Agreement, any withdrawals from the residual receipts reserve must be approved by HUD. S3800-032 Cause ? The Corporation mistakenly closed the residual receipts reserve thinking it was an unrestricted reserve account. Management reopened the account June 15, 2020. S3200-033 Effect or Potential Effect ? The Corporation was in violation of its Regulatory Agreement as of December 31, 2019. S3800-035 Auditor Non-Compliance Code- C S3800-040 Questioned Costs - $440 S3800-045: Reporting Views of Responsible Officials ? Management mistakenly closed the residual receipts reserve during the year ended December 31, 2019. The account was reopened and adequately funded in June 2020. S3800-050 Context ? As of December 31, 2019, the Corporation was in violation of its Regulatory Agreement with HUD. S3800-080 Recommendation ? The Corporation must maintain a residual receipts reserve and obtain HUD?s approval for any withdrawals.S3800-090 Auditor?s Summary of the Auditee?s Comments on the Findings and Recommendations ? The Corporation must maintain a residual receipts reserve and obtain HUD?s approval for any withdrawals. Reestablishment of the residual receipts reserve occurred June 15, 2020. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? June 15, 2020 S3800-150 Response ? The residual receipts reserve was mistakenly closed during the year ended December 31, 2019. The reserve was reopened and adequately funded in June 2020.
Finding 2019-001 Corrective Action Planned ? Management reopened the residual receipts reserve on June 15, 2020. Contact Person(s) Responsible ? Robert Jones, Controller Anticipated Completion Date ? June 15, 2020 Auditee Disagreements ? N/A This corrective action plan was prepared by Hayes Gibson Property Services, LLC, the management company, on behalf of Northern Kentucky Presbyterian Housing Corporation _______________________________ Robert Jones, Controller 320 West 8th Street, Suite 216 Bloomington, IN 47404 812-876-5478
FAC accepted this audit on June 23, 2019 — management decision was due December 23, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on April 23, 2018 — management decision was due October 23, 2018.
FAC accepted this audit on April 3, 2017 — management decision was due October 3, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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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