EIN: 113711770
UEI: HTN8NAFDJWS5
Audited by: Stemen, Mertens, Stickler, CPAs & Associates
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 27, 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 August 27, 2026 (11 days ago).
What is a management decision? →FAC accepted this audit on March 6, 2025 — management decision was due September 6, 2025.
FAC accepted this audit on March 20, 2024 — management decision was due September 20, 2024.
FAC accepted this audit on March 20, 2023 — management decision was due September 20, 2023.
FAC accepted this audit on April 13, 2022 — management decision was due October 13, 2022.
The Corporation made a reserve withdrawal from the wrong project resulting in an unauthorized withdrawal. Criteria: Replacement reserve withdrawals should be withdrawn from the project that receives approval. Effect or Potential Effect: Restricted funds could have been utilized for an unintended use. Cause: Management oversight Context: Testing of the project's replacement reserve withdrawals. Recommendation: Management should transfer money from Kettering Park 2 to reimburse the expense and should deposit these funds into the replacement reserve account. Auditor Non-Compliance Code: A Amount of Questioned Costs: $7,116 FHA/Contract Number: 046-EE069 Reporting Views of Responsible Officials: Management agrees with the finding. Concur or Do Not Concur With This Finding: Concur Agree or Disagree With Auditor Recommendations Agree Completion Date or Proposed Completion Date: March 3, 2022 Actions Taken or Planned on the Finding: The project has received the funds from Kettering Park 2 and deposited them into the replacement reserve account. Contact Person: Lynn Dalton
Show full finding ▾Hide full finding ▴Title & CFDA Number of Federal Program: Supportive Housing for the Elderly, CFDA Number 14.157 Finding Resolution Status: Resolved Information on Universe Population Size: N/A Sample Size Information: N/A Statement of Condition: The Corporation made a reserve withdrawal from the wrong project resulting in an unauthorized withdrawal. Criteria: Replacement reserve withdrawals should be withdrawn from the project that receives approval. Effect or Potential Effect: Restricted funds could have been utilized for an unintended use. Cause: Management oversight Context: Testing of the project's replacement reserve withdrawals. Recommendation: Management should transfer money from Kettering Park 2 to reimburse the expense and should deposit these funds into the replacement reserve account. Auditor Non-Compliance Code: A Amount of Questioned Costs: $7,116 FHA/Contract Number: 046-EE069 Reporting Views of Responsible Officials: Management agrees with the finding. Concur or Do Not Concur With This Finding: Concur Agree or Disagree With Auditor Recommendations Agree Completion Date or Proposed Completion Date: March 3, 2022 Actions Taken or Planned on the Finding: The project has received the funds from Kettering Park 2 and deposited them into the replacement reserve account. Contact Person: Lynn Dalton
Management concurs with the audit finding of an unauthorized replacement reserve withdrawal and has deposited these funds back into the replacement reserve bank account.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
FAC accepted this audit on March 17, 2019 — management decision was due September 17, 2019.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
FAC accepted this audit on March 22, 2017 — management decision was due September 22, 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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