NL Resort, Inc.

EIN: 660621944

UEI: SWL2NCQNDVF3

Data as of August 22, 2026

NL Resort, Inc.8 audit years3 findings1 repeat
8
Audit Years
3
Total Findings
1
Repeat Findings

FY 2024-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on October 8, 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 April 8, 2026 (136 days ago).

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2024-001
Special Tests & Provisions

No approval was obtained for two (2) withdrawals from the reserve account. Criteria: Pursuant to the Capital Advance Regulatory Agreement, disbursements from such funds may be made only after the consent in writing of HUD. Cause: The Project needed to make immediate repairs prior to REAC assessment Effect: Noncompliance with HUD guidelines. Questioned Costs: Undetermined Recommendation: Management should adhere to HUD’s guidelines and seek to obtain written approval for all withdrawals from the reserve account. Views of Responsible Officials and Planned Corrective Action: The funds withdrawn from the Reserve Regulatory account was done based on a verbal agreement between Jose L Castillo, SAE and Mona Barnes, to perform needed repairs in preparation for REAC inspection. The funds were subsequently returned to the account.

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2024-01: Replacement Reserve Withdrawal Federal Agency: Department of Housing and Urban Development Program Name: Supportive Housing for the Elderly (Section 202) CFDA No.: 14.157 Compliance Requirements: Special Tests and Provisions Condition: No approval was obtained for two (2) withdrawals from the reserve account. Criteria: Pursuant to the Capital Advance Regulatory Agreement, disbursements from such funds may be made only after the consent in writing of HUD. Cause: The Project needed to make immediate repairs prior to REAC assessment Effect: Noncompliance with HUD guidelines. Questioned Costs: Undetermined Recommendation: Management should adhere to HUD’s guidelines and seek to obtain written approval for all withdrawals from the reserve account. Views of Responsible Officials and Planned Corrective Action: The funds withdrawn from the Reserve Regulatory account was done based on a verbal agreement between Jose L Castillo, SAE and Mona Barnes, to perform needed repairs in preparation for REAC inspection. The funds were subsequently returned to the account.

Corrective Action Plan

The funds were subsequently returned to the account.

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FY 2017-12-31

FAC accepted this audit on March 7, 2019 — management decision was due September 7, 2019.

2017-001
Special Tests & Provisions

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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FY 2016-12-31

FAC accepted this audit on April 26, 2018 — management decision was due October 26, 2018.

2016-001
Special Tests & Provisions
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-001

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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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