Name of auditee: National Church Residences of Wayne County, Inc. HUD auditee identification number: 073-EE053-NP-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended August 31, 2022 CAP prepared by Name: Jill Kolb Position: Vice President of Housing Accounting Telephone number: 614-451-2151 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2022-001 (Assistance Listing 14.157): During the year ended August 31, 2022, a withdrawal of $335 from the reserve for replacements account without prior approval from HUD. Recommendation: Management should transfer $335 from the operating account to the reserve for replacements account. Action(s) Taken or Planned on the Finding: Management intends to transfer $335 into the reserve for replacements account.