EIN: 208287637
UEI: GJL1BVMKRLN7
Audited by: RSM US LLP
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 January 23, 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 July 23, 2026 (42 days ago).
What is a management decision? →FAC accepted this audit on December 6, 2024 — management decision was due June 6, 2025.
During the year ended June 30, 2024, we identified that the Corporation had one move-in. The Corporation maintained a waiting list, however, the Corporation did not maintain evidence of when changes were made to the waiting list, an action was taken, or an activity specific to an applicant occurred. As a result, we could not determine if the Corporation complied with requirements of its tenant selection plan in selecting an applicant from the waiting list. Questioned Costs: None Effect: The Corporation was not in compliance with the requirements under the program. Cause: The Corporation did not have appropriate controls in place to maintain an auditable record of changes to the waiting list with appropriate notations for changes made to the waiting list. Recommendation: We recommend the Corporation implement appropriate policies and internal controls as it relates to the requirements within Section 4-18 “Documenting Changes to Waiting Lists” of the HUD Occupancy Handbook (4350.3).
Show full finding ▾Hide full finding ▴Finding No. 2024-001 - Tenant Application, Eligibility and Recertification Federal Agency: Housing and Urban Development (HUD) Federal Program: Supportive Housing for Persons with Disabilities – Section 811 Capital Advance Program and Project Rental Assistance: ALN 14.181 Criteria: Section 4-18 “Documenting Changes to Waiting Lists” of the HUD Occupancy Handbook (4350.3) requires that whenever a change is made in the waiting list, an action is taken, or an activity specific to an applicant occurs, a notation must be made on the waiting list and that an auditable record of changes to waiting lists is maintained. Condition: During the year ended June 30, 2024, we identified that the Corporation had one move-in. The Corporation maintained a waiting list, however, the Corporation did not maintain evidence of when changes were made to the waiting list, an action was taken, or an activity specific to an applicant occurred. As a result, we could not determine if the Corporation complied with requirements of its tenant selection plan in selecting an applicant from the waiting list. Questioned Costs: None Effect: The Corporation was not in compliance with the requirements under the program. Cause: The Corporation did not have appropriate controls in place to maintain an auditable record of changes to the waiting list with appropriate notations for changes made to the waiting list. Recommendation: We recommend the Corporation implement appropriate policies and internal controls as it relates to the requirements within Section 4-18 “Documenting Changes to Waiting Lists” of the HUD Occupancy Handbook (4350.3).
Management will maintain tighter scrutiny over the waiting list intake process and only appropriately qualified individuals will enter the waitlist. Additionally, sufficient notations will be made on the waiting list to provide documentation of management decisions and an auditable record of changes and updates to information. The waiting list will be printed out every 30 days and will be maintained in our files.
FAC accepted this audit on November 17, 2023 — management decision was due May 17, 2024.
FAC accepted this audit on November 10, 2022 — management decision was due May 10, 2023.
At June 30, 2022 the Corporation had a deficiency in its security deposit account of $127. Questioned Costs: None. Effect: The Corporation was not in compliance with the requirements under the program. Cause: The Corporation?s internal controls did not prevent the security deposit account from being less than required under the program. Recommendation: We recommend the Corporation review its internal controls and implement changes necessary to minimize the risk of this occurring in the future. View of Responsible Officials and Planned Corrective Actions: Management accepts the identified finding.
Show full finding ▾Hide full finding ▴Finding No. 2022-001 ? Security Deposits Federal Agency: Housing and Urban Development (HUD) Federal Program: Supportive Housing for Persons with Disabilities ? Section 811 Capital Advance Program and Project Rental Assistance: ALN 14.181 Criteria: Section 2-12 ?Cash Management Controls? of the HUD Financial Operations and Accounting Procedures Handbook (4370.2) requires that the balance of any funds collected as security deposits must not at any time be less than the aggregate of all outstanding obligations under the account for security deposits. Condition: At June 30, 2022 the Corporation had a deficiency in its security deposit account of $127. Questioned Costs: None. Effect: The Corporation was not in compliance with the requirements under the program. Cause: The Corporation?s internal controls did not prevent the security deposit account from being less than required under the program. Recommendation: We recommend the Corporation review its internal controls and implement changes necessary to minimize the risk of this occurring in the future. View of Responsible Officials and Planned Corrective Actions: Management accepts the identified finding.
Management will create a balancing of the liability account and bank statement to be reviewed as part of the monthly balance sheet reconciliations to adhere to the HUD regulations. Responsible person is William Bode, Controller 216.504.6462
FAC accepted this audit on September 30, 2021 — management decision was due March 30, 2022.
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
FAC accepted this audit on September 27, 2017 — management decision was due March 27, 2018.
FAC accepted this audit on October 19, 2016 — management decision was due April 19, 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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