EIN: 954535344
UEI: YBY8VSNN2ZV6
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 (52 days from today).
What is a management decision? →Calculated surplus cash must be deposited into the residual receipts account within 90 days of year end.
Show full finding ▾Hide full finding ▴Calculated surplus cash must be deposited into the residual receipts account within 90 days of year end.
The delay in the deposit was an oversight. The deposit has been made. Management will review the surplus cash calculation and ensure any required deposits are made within 90 days of year end.
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 April 17, 2023 — management decision was due October 17, 2023.
FAC accepted this audit on May 24, 2022 — management decision was due November 24, 2022.
S3800-010 Finding Reference Number ? 2021-001 S3800-011 Title and CFDA Number of Federal Program ? 14.182 Capital Grant Agreement under LIHPRA S3800-015 Type of Finding ? Federal Award S3800-016 Finding Resolution Status ? Resolved 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 ? In accordance with the Regulatory Agreement between the Company and HUD, the Company is required to make monthly deposits, in an amount determined by HUD, into a replacement reserve account. S3800-030 Statement of Condition ? The Company failed to make November and December?s required monthly deposit into the replacement reserve account. S3800-032 Cause ? Management inadvertently failed to make the November and December monthly deposits into the replacement reserve account. Once the Company realized the deposits had not been made, they deposited the required amount immediately. S3800-033 Effect or Potential Effect ? The Company was in violation of its Regulatory Agreement. S3800-035 Auditor Non-Compliance Code ? N S3800-040 Questioned Costs ? $880 S3800-045 Reporting Views of Responsible Officials ? Management became aware the deposits had not been made into the replacement reserve account, and promptly made the deposit in January 2022. S3800-050 Context ? The Company failed to make the required deposits into the replacement reserve account. S3800-080 Recommendation ? The Company needs to make sure required monthly deposits into the replacement reserve account are made in a timely manner. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management is aware of the requirement and will confirm all future required monthly deposits are made. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? January 19, 2022 S3800-150 Response ? Management is aware of the monthly deposit requirement and will confirm all future required deposits are made.
Show full finding ▾Hide full finding ▴S3800-010 Finding Reference Number ? 2021-001 S3800-011 Title and CFDA Number of Federal Program ? 14.182 Capital Grant Agreement under LIHPRA S3800-015 Type of Finding ? Federal Award S3800-016 Finding Resolution Status ? Resolved 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 ? In accordance with the Regulatory Agreement between the Company and HUD, the Company is required to make monthly deposits, in an amount determined by HUD, into a replacement reserve account. S3800-030 Statement of Condition ? The Company failed to make November and December?s required monthly deposit into the replacement reserve account. S3800-032 Cause ? Management inadvertently failed to make the November and December monthly deposits into the replacement reserve account. Once the Company realized the deposits had not been made, they deposited the required amount immediately. S3800-033 Effect or Potential Effect ? The Company was in violation of its Regulatory Agreement. S3800-035 Auditor Non-Compliance Code ? N S3800-040 Questioned Costs ? $880 S3800-045 Reporting Views of Responsible Officials ? Management became aware the deposits had not been made into the replacement reserve account, and promptly made the deposit in January 2022. S3800-050 Context ? The Company failed to make the required deposits into the replacement reserve account. S3800-080 Recommendation ? The Company needs to make sure required monthly deposits into the replacement reserve account are made in a timely manner. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management is aware of the requirement and will confirm all future required monthly deposits are made. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? January 19, 2022 S3800-150 Response ? Management is aware of the monthly deposit requirement and will confirm all future required deposits are made.
New Brittany Housing Foundation respectfully submits the following Corrective Action Plan for the year ended December 31, 2021. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2021-001 Corrective Action Planned ? No action needed. Required deposit of $880 was deposited into the replacement reserve account on January 19, 2022. Contact Person(s) Responsible ? Darren Wilde, Controller Anticipated Completion Date ? January 19, 2022 Auditee Disagreements ? N/A This corrective action plan was prepared by California Commercial Investment Group, Inc., the management company, on behalf of New Brittany Housing Foundation. _______________________________ Darren Wilde, Controller California Commercial Investment Group, Inc. 4530 E. Thousand Oaks Blvd, Ste 100 West Lake Village, CA 91362 805-495-8400
FAC accepted this audit on April 11, 2021 — management decision was due October 11, 2021.
FAC accepted this audit on May 11, 2020 — management decision was due November 11, 2020.
FAC accepted this audit on April 3, 2019 — management decision was due October 3, 2019.
FAC accepted this audit on March 15, 2018 — management decision was due September 15, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 5, 2017 — management decision was due September 5, 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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