EIN: 262608197
UEI: QNU9GAL5CRB4
Audited by: Wagner & Company CPA
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 16, 2024. 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 January 16, 2025 (592 days ago).
What is a management decision? →FAC accepted this audit on May 19, 2022 — management decision was due November 19, 2022.
FAC accepted this audit on November 22, 2021 — management decision was due May 22, 2022.
Finding Reference number 2020-1 Title and CFDA number Supportive Housing for Persons with Disabilities Cluster CFDA No. 14.181 Type of Finding Federal Award Finding Finding Resolution Status Resolved Information on Universe Population Size The project has 8 tenants all with a balance in the secuirty deposit account. Total population size is 8 Sample size information 8 Criteria The balance of account 1191 must equal or exceed to balance of tenant security deposits plus any accrued interest. Stastement of Condition Account 1191 is underfunded by $440. Cause The CFO left and an adequate replacement was difficult to find during the COVID-19 lockdown. Effect or Potential effect Account 1191 is underfunded. Auditor Non-Compliance Code M - Security Deposits Questioned Costs $0 Reporting Views of Responsible Officials The account is underfunded and was fully funded on was made on June 14, 2021. Context The balance of account 1191 must equal or exceed to balance of tenant security deposits plus any accrued interest. Recommendation The required deposits need to be made as soon as possible. Auditor's Summary of the Auditee's The auditee has agreed with the findings and has made the required Comments on the Findings and Recommendations deposits prior to the completion of the audit procedures. Response Indicator Agree Completion Date 6/14/2021 Response The auditee is in agreement with the finding and has funded the account.
Show full finding ▾Hide full finding ▴Finding Reference number 2020-1 Title and CFDA number Supportive Housing for Persons with Disabilities Cluster CFDA No. 14.181 Type of Finding Federal Award Finding Finding Resolution Status Resolved Information on Universe Population Size The project has 8 tenants all with a balance in the secuirty deposit account. Total population size is 8 Sample size information 8 Criteria The balance of account 1191 must equal or exceed to balance of tenant security deposits plus any accrued interest. Stastement of Condition Account 1191 is underfunded by $440. Cause The CFO left and an adequate replacement was difficult to find during the COVID-19 lockdown. Effect or Potential effect Account 1191 is underfunded. Auditor Non-Compliance Code M - Security Deposits Questioned Costs $0 Reporting Views of Responsible Officials The account is underfunded and was fully funded on was made on June 14, 2021. Context The balance of account 1191 must equal or exceed to balance of tenant security deposits plus any accrued interest. Recommendation The required deposits need to be made as soon as possible. Auditor's Summary of the Auditee's The auditee has agreed with the findings and has made the required Comments on the Findings and Recommendations deposits prior to the completion of the audit procedures. Response Indicator Agree Completion Date 6/14/2021 Response The auditee is in agreement with the finding and has funded the account.
CORRECTIVE ACTION PLAN June 17, 2021 Cognizant or Oversight Agency for Audit Medina Creative Living III, Inc. HUD Project No. 042-HD152, respectfully submits the following corrective action plan for the year ended December 31, 2020. Name and address of public auditing firm: Wagner & Company CPA, LLC 1655 West Market Street, Suite 225 Akron, Ohio 44313 Audit Period: December 31, 2020 and year then ended The findings for the June 17, 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS ? FEDERAL AWARDS PROGRAMS Department of Housing and Urban Development, Section 811, CFDA No. 14.181 Current findings on the Schedule of Findings and Questioned Costs: Finding 2020-001: The security deposit account did not equal or exceed the balance of the tenant security deposits plus any accrued interest. Recommendation: The security deposits need to be made as soon as possible. Action taken: Management concurs with the finding and the deposits were made June 14, 2021. Finding 2020-002: There was a required residual receipt deposit of $6,085. The deposit was not made Recommendation: The required deposits need to be made as soon as possible. Action taken: Management concurs with the finding and the deposits were made June 16, 2021. FINDINGS ? FINANCIAL STATEMENT AUDIT None If the Department of Housing and Urban Development has questions regarding this plan, please call Dianne DePasquale-Hagerty at 330-591-4434. Sincerely, Dianne DePasquale-Hagerty Executive Director
Finding Reference number 2020-2 Title and CFDA number Supportive Housing for Persons with Disabilities Cluster CFDA No. 14.181 Type of Finding Federal Award Finding Finding Resolution Status Resolved Information on Universe Population Size A single deposit of prior year surplus cash was required. Total population size is 1. Sample size information 1 Criteria Surplus cash as shown on the prior year audit is required to be deposited into the residual receipts account. Stastement of Condition There was a required residual receipts deposit of $6,085. The deposit was not made. Cause The CFO left and an adequate replacement was difficult to find during the COVID-19 lockdown. Effect or Potential effect The residual receipts account was underfunded Auditor Non-Compliance Code B - Failure to make requied residual receipts deposit. Questioned Costs $0 Reporting Views of Responsible Officials The required deposit was made on June 16, 2021. Context The regulatory agreement requires surplus cash to be deposited to the residual receipts account. Recommendation The required deposits need to be made as soon as possible. Auditor's Summary of the Auditee's The auditee has agreed with the findings and has made the required Comments on the Findings and Recommendations deposits prior to the completion of the audit procedures. Response Indicator Agree Completion Date 6/16/2021 Response The auditee is in agreement with the finding and has made the required deposit.
Show full finding ▾Hide full finding ▴Finding Reference number 2020-2 Title and CFDA number Supportive Housing for Persons with Disabilities Cluster CFDA No. 14.181 Type of Finding Federal Award Finding Finding Resolution Status Resolved Information on Universe Population Size A single deposit of prior year surplus cash was required. Total population size is 1. Sample size information 1 Criteria Surplus cash as shown on the prior year audit is required to be deposited into the residual receipts account. Stastement of Condition There was a required residual receipts deposit of $6,085. The deposit was not made. Cause The CFO left and an adequate replacement was difficult to find during the COVID-19 lockdown. Effect or Potential effect The residual receipts account was underfunded Auditor Non-Compliance Code B - Failure to make requied residual receipts deposit. Questioned Costs $0 Reporting Views of Responsible Officials The required deposit was made on June 16, 2021. Context The regulatory agreement requires surplus cash to be deposited to the residual receipts account. Recommendation The required deposits need to be made as soon as possible. Auditor's Summary of the Auditee's The auditee has agreed with the findings and has made the required Comments on the Findings and Recommendations deposits prior to the completion of the audit procedures. Response Indicator Agree Completion Date 6/16/2021 Response The auditee is in agreement with the finding and has made the required deposit.
CORRECTIVE ACTION PLAN June 17, 2021 Cognizant or Oversight Agency for Audit Medina Creative Living III, Inc. HUD Project No. 042-HD152, respectfully submits the following corrective action plan for the year ended December 31, 2020. Name and address of public auditing firm: Wagner & Company CPA, LLC 1655 West Market Street, Suite 225 Akron, Ohio 44313 Audit Period: December 31, 2020 and year then ended The findings for the June 17, 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS ? FEDERAL AWARDS PROGRAMS Department of Housing and Urban Development, Section 811, CFDA No. 14.181 Current findings on the Schedule of Findings and Questioned Costs: Finding 2020-001: The security deposit account did not equal or exceed the balance of the tenant security deposits plus any accrued interest. Recommendation: The security deposits need to be made as soon as possible. Action taken: Management concurs with the finding and the deposits were made June 14, 2021. Finding 2020-002: There was a required residual receipt deposit of $6,085. The deposit was not made Recommendation: The required deposits need to be made as soon as possible. Action taken: Management concurs with the finding and the deposits were made June 16, 2021. FINDINGS ? FINANCIAL STATEMENT AUDIT None If the Department of Housing and Urban Development has questions regarding this plan, please call Dianne DePasquale-Hagerty at 330-591-4434. Sincerely, Dianne DePasquale-Hagerty Executive Director
FAC accepted this audit on November 23, 2020 — management decision was due May 23, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on September 19, 2018 — management decision was due March 19, 2019.
FAC accepted this audit on May 15, 2017 — management decision was due November 15, 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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