EIN: 043732828
UEI: MKX4FLU5U384
Audited by: GBQ Partners, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 13, 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 13, 2026 (144 days ago).
What is a management decision? →FAC accepted this audit on November 11, 2024 — management decision was due May 11, 2025.
The Project did not request tenant assistance payments for the month of April. Criteria: The Regulatory Agreement requires the Project to ensure controls exist to request the appropriate funds for each tenant on a monthly basis. Cause of Condition: The Project’s controls over monthly housing assistance payments were not working properly due to lack of management oversight due to turnover during the year. Effect of Condition: The Project is not in compliance with the HUD approved Regulatory Agreement. Questioned Costs: None Identification of Repeat Finding: Not Applicable Recommendation: We recommend that the Project’s sponsor review the design and implementation of internal control procedures and identify areas to strengthen management oversight. Management’s Response: The Project’s sponsor agrees with the recommendations. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2024-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) - Assistance Listing 14.181; Grant period - Year ended June 30, 2024 Material Noncompliance with Program Requirements Material Weakness Over Compliance: Program Administration Statement of Condition: The Project did not request tenant assistance payments for the month of April. Criteria: The Regulatory Agreement requires the Project to ensure controls exist to request the appropriate funds for each tenant on a monthly basis. Cause of Condition: The Project’s controls over monthly housing assistance payments were not working properly due to lack of management oversight due to turnover during the year. Effect of Condition: The Project is not in compliance with the HUD approved Regulatory Agreement. Questioned Costs: None Identification of Repeat Finding: Not Applicable Recommendation: We recommend that the Project’s sponsor review the design and implementation of internal control procedures and identify areas to strengthen management oversight. Management’s Response: The Project’s sponsor agrees with the recommendations. See Corrective Action Plan.
A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2024-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Finding and Each Recommendation. Statement of Condition: The Project did not request tenant assistance payments for the month of April. Criteria: The Regulatory Agreement requires the Project to ensure controls exist to request the appropriate funds for each tenant on a monthly basis. Cause: The Project’s controls over monthly housing assistance payments were not working properly due to lack of management oversight due to turnover during the year. Effect of Condition: The Project is not in compliance with the HUD approved Regulatory Agreement. Recommendation: We recommend that the Project’s sponsor review the design and implementation of internal control procedures and identify areas to strengthen management oversight. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirements of the HUD Regulatory Agreement and is working with new staff to ensure they receive the proper training on HUD requirements. 2. In August 2024, the April 2024 HAP requests were submitted for payment.
FAC accepted this audit on January 18, 2024 — management decision was due July 18, 2024.
Failure to make required deposits to the replacement reserve. Criteria: In accordance with the regulatory agreement, a monthly deposit in the amount of $455 is required to be made to the replacement reserve account. Cause of Condition: The Project applied for and received an approved distribution from the replacement reserve for $4,356 in November 2022. In lieu of making a withdraw from the replacement reserve for the approved amount, the Project’s sponsor and management company turned off the required monthly deposit until the distribution amount had been matched. The Project’s sponsor experienced turnover in their accounting department during the year which led to the required monthly deposits remaining off. Effect of Condition: This condition resulted in required deposits to the replacement reserve not properly transferred and reconciliation of the replacement reserve account not properly maintained. Identification of Repeat Finding: None. Recommendation: We recommend that the Project’s sponsor reconcile the replacement reserve account and reinstate the required monthly deposit of $455. Management’s Response: The Project’s sponsor is aware of the requirement to make monthly deposits of $455 to the replacement reserve. In July 2023, the replacement reserve was reconciled and a transfer of $713 was made from the replacement reserve to the operating account to fulfill the approved distribution. Monthly deposits to the replacement reserve were reinstated as of August 1, 2023.
Show full finding ▾Hide full finding ▴Finding 2023-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – Assistance Listing 14.181; Grant period – Year ended June 30, 2023 Material Noncompliance with Program Requirements Significant Deficiency Over Compliance: Special Tests and Provisions Statement of Condition: Failure to make required deposits to the replacement reserve. Criteria: In accordance with the regulatory agreement, a monthly deposit in the amount of $455 is required to be made to the replacement reserve account. Cause of Condition: The Project applied for and received an approved distribution from the replacement reserve for $4,356 in November 2022. In lieu of making a withdraw from the replacement reserve for the approved amount, the Project’s sponsor and management company turned off the required monthly deposit until the distribution amount had been matched. The Project’s sponsor experienced turnover in their accounting department during the year which led to the required monthly deposits remaining off. Effect of Condition: This condition resulted in required deposits to the replacement reserve not properly transferred and reconciliation of the replacement reserve account not properly maintained. Identification of Repeat Finding: None. Recommendation: We recommend that the Project’s sponsor reconcile the replacement reserve account and reinstate the required monthly deposit of $455. Management’s Response: The Project’s sponsor is aware of the requirement to make monthly deposits of $455 to the replacement reserve. In July 2023, the replacement reserve was reconciled and a transfer of $713 was made from the replacement reserve to the operating account to fulfill the approved distribution. Monthly deposits to the replacement reserve were reinstated as of August 1, 2023.
Residence Connection, Inc. HUD Project No. 042-HD111 Audit Firm: GBQ Partners LLC Audit Period: 07/1/22-06/30/23 CAP Prepared by: Donna Jablonski, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2023-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2023 a. Comments on the Finding and Each Recommendation. Statement of Condition: Failure to make required deposits to the replacement reserve. Criteria: In accordance with the regulatory agreement, a monthly deposit in the amount of $455 is required to be made to the replacement reserve account. Cause: The Project applied for and received an approved distribution from the replacement reserve account for $4,356 in November 2022. In lieu of making a withdrawal from the replacement reserve account for the approved amount, the Project’s sponsor and management company turned off the required monthly deposit until the distribution amount had been matched. The Project’s sponsor experienced turnover in their accounting department during the year which led to the required monthly deposits remaining off. Effect of Condition: This condition resulted in required deposits to the replacement reserve not properly transferred and reconciliation of the replacement reserve account not properly maintained. Recommendation: We recommend that the Project’s sponsor reconcile the replacement reserve account and reinstate the required monthly deposit of $55. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirement to make the required deposits to the replacement reserve account. 2. In July 2023, the replacement reserve account was reconciled and a transfer of $713 was made from the replacement reserve to the operating account to fulfill the approved distribution. 3. Monthly deposits to the replacement reserve were reinstated as of August 1, 2023.
FAC accepted this audit on January 8, 2023 — management decision was due July 8, 2023.
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
FAC accepted this audit on January 5, 2021 — management decision was due July 5, 2021.
FAC accepted this audit on October 30, 2019 — management decision was due April 30, 2020.
FAC accepted this audit on November 8, 2018 — management decision was due May 8, 2019.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
FAC accepted this audit on January 29, 2017 — management decision was due July 29, 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.
Browse other Single Audit organizations in Ohio →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
