EIN: 621834660
UEI: HGW4QBPDHTJ4
Audited by: Dauby O'Connor & Zaleski, LLC
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 July 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 January 6, 2027 (124 days from today).
What is a management decision? →FAC accepted this audit on April 20, 2025 — management decision was due October 20, 2025.
FAC accepted this audit on February 8, 2024 — management decision was due August 8, 2024.
FAC accepted this audit on February 6, 2023 — management decision was due August 6, 2023.
FAC accepted this audit on June 27, 2022 — management decision was due December 27, 2022.
FAC accepted this audit on August 29, 2021 — management decision was due March 1, 2022.
FAC accepted this audit on October 21, 2020 — management decision was due April 21, 2021.
Finding reference number: 2019-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (053-EE116 and 2002) Auditor non-compliance code: Z - Other Finding resolution status: Cleared Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of Condition 2019-001 (CFDA 14.157): The Form SF-SAC Single Audit Data Collection Form for the years ended September 30, 2017 and 2018 were not submitted to the federal audit clearinghouse in the required timeframe. Criteria: Pursuant to the Uniform Guidance, the Corporation is required to submit Form SF-SAC Single Audit Data Collection Form within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with Uniform Guidance. Cause: The Corporation did not file the data collection form SF-SAC within the required timeframe of receiving the September 30, 2017 and 2018 auditor's reports. Recommendation: The Corporation should submit the Form SF-SAC Single Audit Data Collection Forms for the years ended September 30, 2017 and 2018 as soon as practical. Completion Date: May 18, 2020 Management Response: Agree. Form SF-SAC Single Audit Data Collection Form for the year ended September 30, 2018 was submitted to the federal audit clearinghouse on October 30, 2019 and the Form SF-SAC Single Audit Data Collection Form for the year ended September 30, 2017 was submitted on May 18, 2020. No further action is required.
Show full finding ▾Hide full finding ▴Finding reference number: 2019-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (053-EE116 and 2002) Auditor non-compliance code: Z - Other Finding resolution status: Cleared Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of Condition 2019-001 (CFDA 14.157): The Form SF-SAC Single Audit Data Collection Form for the years ended September 30, 2017 and 2018 were not submitted to the federal audit clearinghouse in the required timeframe. Criteria: Pursuant to the Uniform Guidance, the Corporation is required to submit Form SF-SAC Single Audit Data Collection Form within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with Uniform Guidance. Cause: The Corporation did not file the data collection form SF-SAC within the required timeframe of receiving the September 30, 2017 and 2018 auditor's reports. Recommendation: The Corporation should submit the Form SF-SAC Single Audit Data Collection Forms for the years ended September 30, 2017 and 2018 as soon as practical. Completion Date: May 18, 2020 Management Response: Agree. Form SF-SAC Single Audit Data Collection Form for the year ended September 30, 2018 was submitted to the federal audit clearinghouse on October 30, 2019 and the Form SF-SAC Single Audit Data Collection Form for the year ended September 30, 2017 was submitted on May 18, 2020. No further action is required.
Statement of Condition 2019-001 (CFDA 14.157): The Form SF-SAC Single Audit Data Collection Form for the years ended September 30, 2017 and 2018 were not submitted to the federal audit clearinghouse in the required timeframe. Recommendation: The Corporation should submit the Form SF-SAC Single Audit Data Collection Forms for the years ended September 30, 2017 and 2018 as soon as practical. Action(s) taken or planned on the finding: Agree. Form SF-SAC Single Audit Data Collection Form for the year ended September 30, 2018 was submitted to the federal audit clearinghouse on October 30, 2019 and the Form SF-SAC Single Audit Data Collection Form for the year ended September 30, 2017 was submitted on May 18, 2020. No further action is required.
Finding reference number: 2019-002 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (053-EE116 and 2002) Auditor non-compliance code: E - Unauthorized change in ownership Finding resolution status: In process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of Condition 2019-002 (CFDA 14.157): On September 21, 2017, the prior Sponsor of NBA Disciples Housing of Goldsboro, North Carolina, Inc. transferred the physical assets of the Property to the new Sponsor, Rebuilding Broken Places Community Development Corporation, without the prior approval of HUD. Criteria: Pursuant to Section 7(a) of the Regulatory Agreement (form HUD-92466-CA), the Mortgagor shall not transfer, dispose of or encumber any of the mortgaged property without the written approval of HUD. Effect: The Corporation is not in compliance with the Regulatory Agreement. Cause: In conjunction with the change in Sponsors of the Corporation, the prior Sponsor transferred the physical assets of the Corporation to the new Sponsor without prior approval of HUD. Recommendation: The new Sponsor should transfer the physical assets of the Property back to the Corporation and obtain prior HUD approval for any transfers in the future. Completion Date: In Process Management Response: Agree. Management is in the process of working with the new Sponsor to transfer the physical assets of the property back to the Corporation.
Show full finding ▾Hide full finding ▴Finding reference number: 2019-002 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (053-EE116 and 2002) Auditor non-compliance code: E - Unauthorized change in ownership Finding resolution status: In process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of Condition 2019-002 (CFDA 14.157): On September 21, 2017, the prior Sponsor of NBA Disciples Housing of Goldsboro, North Carolina, Inc. transferred the physical assets of the Property to the new Sponsor, Rebuilding Broken Places Community Development Corporation, without the prior approval of HUD. Criteria: Pursuant to Section 7(a) of the Regulatory Agreement (form HUD-92466-CA), the Mortgagor shall not transfer, dispose of or encumber any of the mortgaged property without the written approval of HUD. Effect: The Corporation is not in compliance with the Regulatory Agreement. Cause: In conjunction with the change in Sponsors of the Corporation, the prior Sponsor transferred the physical assets of the Corporation to the new Sponsor without prior approval of HUD. Recommendation: The new Sponsor should transfer the physical assets of the Property back to the Corporation and obtain prior HUD approval for any transfers in the future. Completion Date: In Process Management Response: Agree. Management is in the process of working with the new Sponsor to transfer the physical assets of the property back to the Corporation.
Statement of Condition 2019-002 (CFDA 14.157): On September 21, 2017, the prior Sponsor of NBA Disciples Housing of Goldsboro, North Carolina, Inc. transferred the physical assets of the Corporation to the new Sponsor, Rebuilding Broken Places Community Development Corporation, without the prior approval of HUD. Recommendation: Management should submit a request to HUD for approval of the transfer of physical assets effective September 21, 2017. In addition, the new Sponsor should obtain HUD approval and transfer the physical assets back to the Corporation. Action(s) taken or planned on the finding: Agree. Management is in the process of requesting HUD's approval of the transfer of physical assets effective September 21, 2017 and working with the new Sponsor to obtain HUD approval to transfer the physical assets back to the Corporation.
Finding reference number: 2019-003 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (053-EE116 and 2002) Auditor non-compliance code: Z - Other Finding resolution status: In process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of Condition 2019-003 (CFDA 14.157): Management did not maintain the books and records of the Corporation in accordance with generally accepted accounting principles and HUD requirements. Criteria: Pursuant to Section 11(e) of the Regulatory Agreement (form HUD-92466-CA), the Mortgagor shall maintain the books and accounts of the operations of the mortgaged property in accordance with HUD requirements. Effect: The Corporation is not in compliance with the Regulatory Agreement. Cause: The prior Sponsor of the Corporation transferred the physical assets of the Corporation to the new Sponsor without HUD approval and without notifying management. As a result, this transaction was not reflected in the books and records of the Corporation. Recommendation: The new Sponsor should notify management of any transactions entered into on behalf of the Corporation so management can ensure that the books and records of the Corporation are maintained in accordance with generally accepted accounting principles and HUD requirements. Completion Date: In Process Management Response: Agree. The new Sponsor will notify management of future transactions and is currently working with management to transfer the physical assets of the Corporation back to the Corporation.
Show full finding ▾Hide full finding ▴Finding reference number: 2019-003 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (053-EE116 and 2002) Auditor non-compliance code: Z - Other Finding resolution status: In process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of Condition 2019-003 (CFDA 14.157): Management did not maintain the books and records of the Corporation in accordance with generally accepted accounting principles and HUD requirements. Criteria: Pursuant to Section 11(e) of the Regulatory Agreement (form HUD-92466-CA), the Mortgagor shall maintain the books and accounts of the operations of the mortgaged property in accordance with HUD requirements. Effect: The Corporation is not in compliance with the Regulatory Agreement. Cause: The prior Sponsor of the Corporation transferred the physical assets of the Corporation to the new Sponsor without HUD approval and without notifying management. As a result, this transaction was not reflected in the books and records of the Corporation. Recommendation: The new Sponsor should notify management of any transactions entered into on behalf of the Corporation so management can ensure that the books and records of the Corporation are maintained in accordance with generally accepted accounting principles and HUD requirements. Completion Date: In Process Management Response: Agree. The new Sponsor will notify management of future transactions and is currently working with management to transfer the physical assets of the Corporation back to the Corporation.
Statement of Condition 2019-003 (CFDA 14.157): Management did not maintain the books and records of the Corporation in accordance with generally accepted accounting principles and HUD requirements. Recommendation: The new Sponsor should notify management of any transactions entered into on behalf of the Corporation so management can ensure that the books and records of the Corporation are maintained in accordance with generally accepted accounting principles and HUD requirements. Action(s) taken or planned on the finding: Agree. The new Sponsor will notify management of future transactions and is currently working with management to transfer the physical assets of the Corporation back to the Corporation.
FAC accepted this audit on October 29, 2019 — management decision was due April 29, 2020.
FAC accepted this audit on May 17, 2020 — management decision was due November 17, 2020.
FAC accepted this audit on November 12, 2017 — management decision was due May 12, 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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