FAC Explorer

Audit 405819

FY End
2025-12-31
Total Expended
$5.60M
Findings
4
Programs
2
Organization: Mt. Zion Housing Authority of Hammond, INC 073 11344 Dba Pleasant View (IN)
Year: 2025 Accepted: 2026-06-30
Auditor: COMER NOWLING AND ASSOCIATES PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1221511 2025-001 Material Weakness Yes P
1221512 2025-002 Material Weakness Yes P
1221513 2025-001 Material Weakness Yes P
1221514 2025-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
14.155 MORTGAGE INSURANCE FOR THE PURCHASE OR REFINANCING OF EXISTING MULTIFAMILY HOUSING PROJECTS $4.22M Yes 2
14.195 SECTION 8 HOUSING ASSISTANCE PAYMENTS PROGRAM $1.38M Yes 2

Contacts

Name Title Type
Z7LSAE7PM9R1 Kathleen Taylor Auditee
3179211950 Gregory Nowling Auditor
No contacts on file

Notes to SEFA

Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited to reimbursement. Pass-through identifying numbers are presented where available.

Finding Details

Finding 2025-001
Management did not calculate surplus cash until the calculation was performed by the prior auditors. The surplus cash calculation prepared by the prior auditors was not available until September 23, 2025, the date of the audited financial statements.
Finding 2025-002
The Company did not provide documentation to the auditors in a timely manner in order to complete the audit prior to the deadline.