EIN: 911751139
UEI: W8GHJ55515H5
Audited by: Comer Nowling and Associates PC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 20, 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 October 20, 2026 (51 days from today).
What is a management decision? →In accordance with the Regulatory Agreement between the Corporation and HUD, the Corporation is required to make monthly deposits, in an amount determined by HUD, into the replacement reserve.
Show full finding ▾Hide full finding ▴In accordance with the Regulatory Agreement between the Corporation and HUD, the Corporation is required to make monthly deposits, in an amount determined by HUD, into the replacement reserve.
Management will make the delinquent deposit to the replacement reserve of $1,800 and establish transfers for the monthly deposit amount.
FAC accepted this audit on May 13, 2025 — management decision was due November 13, 2025.
FAC accepted this audit on July 25, 2024 — management decision was due January 25, 2025.
FAC accepted this audit on March 9, 2023 — management decision was due September 9, 2023.
FAC accepted this audit on May 24, 2022 — management decision was due November 24, 2022.
FAC accepted this audit on April 22, 2021 — management decision was due October 22, 2021.
Our testing of tenant files identified one file where tenant medical expenses were not properly calculated based on supporting documentation. Cause: There was a lapse in the internal control process for calculating tenant rent and maintaining tenant files within compliance requirements. Effect: Lack of compliance with designed internal controls over tenant files could adversely affect the Project?s compliance with HUD regulations. Questioned Costs: $4 Context/Sampling: A nonstatistical sample of six tenant files out of the Project?s 18 total tenants residing in the Project during the year, including move-in and move-out residents, was selected for testing. Repeat Finding from Prior Year: No Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of following regulations regarding the maintenance of tenant files and the calculations of tenant rent. Form 50059 should be updated, as needed. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴2020-001 U.S Department of Housing and Urban Development Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Eligibility Significant Deficiency in Internal Control over Compliance Criteria: The Project is required to have documentation to support the amounts reported on HUD Form 50059. Condition: Our testing of tenant files identified one file where tenant medical expenses were not properly calculated based on supporting documentation. Cause: There was a lapse in the internal control process for calculating tenant rent and maintaining tenant files within compliance requirements. Effect: Lack of compliance with designed internal controls over tenant files could adversely affect the Project?s compliance with HUD regulations. Questioned Costs: $4 Context/Sampling: A nonstatistical sample of six tenant files out of the Project?s 18 total tenants residing in the Project during the year, including move-in and move-out residents, was selected for testing. Repeat Finding from Prior Year: No Recommendation: We recommend the Project review policies and procedures with applicable employees and remind them of the importance of following regulations regarding the maintenance of tenant files and the calculations of tenant rent. Form 50059 should be updated, as needed. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Finding 2020-001 Federal Agency Name: U.S Department of Housing and Urban Development Program Name: Supportive Housing for the Elderly (Section 202) Federal Financial Assistance Listing #14.157 Finding Summary: The Project is required to have documentation to support the amounts reported on HUD Form 50059. The auditors identified one file where tenant medical expenses were not properly calculated based on supporting documentation. Responsible Individuals: Lana Walter, Regional Property Manager Corrective Action Plan: We will review our current procedures with applicable employees to ensure compliance with designed control over tenant files. We will update the incorrect Form 50059, and if applicable, the corresponding assistance payments will be adjusted on the property's voucher. Anticipated Completion Date: June 30, 2021
FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.
Our testing of disbursements detected one instance where no shared employee agreement was available to support the employee wage rate for one transaction and one instance where the supporting documentation did not indicate that the employee worked for the Project that was billed. Cause: There was a lapse in the internal control process over disbursements made for shared employee billings. Effect: Lack of compliance with designed internal controls over the use of project funds could adversely affect the Project?s compliance with HUD guidelines. Questioned Costs: $85 Context/Sampling: A nonstatistical sample of 60 of the Project?s 357 disbursements ($31,913 of $120,687 total disbursements) including payroll and non-payroll was selected for testing. Repeat Finding from Prior Year: No Recommendation: We recommend management review policies and procedures with applicable employees and remind them of the importance of review and monitoring processes. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴2019-001 U.S Department of Housing and Urban Development CFDA #14.157 Supportive Housing for the Elderly ? Section 202 Capital Advance and Project Rental Assistance Contract Special Tests and Provisions: Use of Project Funds Significant Deficiency in Internal Control over Compliance Criteria: The Project is required to have documentation to support disbursement of the Project?s funds. Condition: Our testing of disbursements detected one instance where no shared employee agreement was available to support the employee wage rate for one transaction and one instance where the supporting documentation did not indicate that the employee worked for the Project that was billed. Cause: There was a lapse in the internal control process over disbursements made for shared employee billings. Effect: Lack of compliance with designed internal controls over the use of project funds could adversely affect the Project?s compliance with HUD guidelines. Questioned Costs: $85 Context/Sampling: A nonstatistical sample of 60 of the Project?s 357 disbursements ($31,913 of $120,687 total disbursements) including payroll and non-payroll was selected for testing. Repeat Finding from Prior Year: No Recommendation: We recommend management review policies and procedures with applicable employees and remind them of the importance of review and monitoring processes. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Finding 2019-001 Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for the Elderly ? Section 202 Capital Advance and Project Rental Assistance Contract CFDA #14.157 Finding Summary: The Project is required to have documentation to adequately support disbursement of the Project?s funds. The auditors detected one instance where no shared employee agreement was available to support the employee wage rate for one transaction and one instance where the supporting documentation did not indicate that the employee worked for the Project that was billed. Responsible Individuals: Sara Buresh, Payroll Manager Corrective Action Plan: We will review our current procedures with applicable employees to ensure compliance with designed control over payroll disbursements. Anticipated Completion Date: June 30, 2020
HUD approved use of residual receipts funds to pay salaries for a service coordinator. The Project did not incur service coordinator expenses equal to or greater than the amount that was withdrawn from the residual receipts fund. Cause: There was a lapse in the internal control process ensuring the Project is only using residual receipts funds for the purposes for which HUD authorized their release. Effect: Lack of compliance with designed internal controls over the use of Project funds could adversely affect the Project?s compliance with HUD guidelines. Questioned Costs: $2,489 Context/Sampling: Sampling was not used. Repeat Finding from Prior Year: No Recommendation: We recommend management review policies and procedures with applicable employees and remind them of the importance of review and monitoring processes. We also recommend that unused funds be redeposited into the residual receipts account. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴2019-002 U.S Department of Housing and Urban Development CFDA #14.157 Supportive Housing for the Elderly ? Section 202 Capital Advance and Project Rental Assistance Contract Special Tests and Provisions: Residual Receipts Significant Deficiency in Internal Control over Compliance Criteria: HUD Handbook 4350.1 REV-1 Chapter 25 Residual Receipts includes guidance on using residual receipts funds. Projects with available funds may use the funds only for purposes approved by HUD. Condition: HUD approved use of residual receipts funds to pay salaries for a service coordinator. The Project did not incur service coordinator expenses equal to or greater than the amount that was withdrawn from the residual receipts fund. Cause: There was a lapse in the internal control process ensuring the Project is only using residual receipts funds for the purposes for which HUD authorized their release. Effect: Lack of compliance with designed internal controls over the use of Project funds could adversely affect the Project?s compliance with HUD guidelines. Questioned Costs: $2,489 Context/Sampling: Sampling was not used. Repeat Finding from Prior Year: No Recommendation: We recommend management review policies and procedures with applicable employees and remind them of the importance of review and monitoring processes. We also recommend that unused funds be redeposited into the residual receipts account. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Finding 2019-002 Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for the Elderly ? Section 202 Capital Advance and Project Rental Assistance Contract CFDA #14.157 Finding Summary: HUD approved use of the residual receipt funds to pay salaries for a service coordinator. The Project did not incur service coordinate expenses equal to or greater than the amount that was withdrawn from the residual receipt fund. Responsible Individuals: Shannon Clark, Finance Manager Corrective Action Plan: We will review our current procedures with applicable employees to ensure compliance over identified monitoring processes. The unused funds were redeposited into the residual receipt account. Anticipated Completion Date: June 30, 2020
FAC accepted this audit on April 21, 2019 — management decision was due October 21, 2019.
FAC accepted this audit on April 24, 2018 — management decision was due October 24, 2018.
FAC accepted this audit on April 25, 2017 — management decision was due October 25, 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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