EIN: 300151099
UEI: CDKAVYMBX364
Audited by: PLANTE & MORAN, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 23, 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 June 23, 2026 (70 days ago).
What is a management decision? →FAC accepted this audit on November 23, 2024 — management decision was due May 23, 2025.
FAC accepted this audit on February 8, 2024 — management decision was due August 8, 2024.
FAC accepted this audit on February 6, 2023 — management decision was due August 6, 2023.
Finding Type: ?Immaterial noncompliance with major program requirements ?Significant deficiency in internal control over compliance Title and Assistance Listing Number of Federal Program - 14.157 - U.S. Department of Housing and Urban Development: Supportive Housing for the Elderly Finding Resolution Status - In progress Information on Universe and Population Size - Population includes prior year surplus cash to be deposited into the residual receipts account. Sample Size Information - N/A Identification of Repeat Finding and Finding Reference Number - N/A Criteria - The Corporation should deposit surplus cash within the time frame specified in the FRAG Guide. Statement of Condition - The Corporation used surplus cash calculated at June 30r 2021 to make a payment on a residual receipts note without prior approval from HUD. Cause - The Corporation failed to understand the terms of its residual receipts note, as the note requires surplus cash be deposited into the residual receipts account and approval from HUD is required to make payments on the note from residual receipts. Effect or Potential Effect - The residual receipts account was not funded in accordance with the FRAG Guide. Auditor Noncompliance Code - B - Failure to make required residual receipt deposits Reporting Views of Responsible Officials - Management agrees with the finding as reported. Context - During testing of the residual receipts account, it was noted that the property did not make the prior year surplus cash deposit, as required by HUD. Recommendation - Surplus cash deposit amounts be deposited within the specified time frame required by the FRAG Guide. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management should deposit surplus cash within the time frame required by the FRAG Guide Response Indicator - Agree Completion Date - June 30, 2023 Response - Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management plans to deposit the surplus cash amount of $5,675 into residual receipts during the year ending June 30, 2023.
Show full finding ▾Hide full finding ▴Finding Type: ?Immaterial noncompliance with major program requirements ?Significant deficiency in internal control over compliance Title and Assistance Listing Number of Federal Program - 14.157 - U.S. Department of Housing and Urban Development: Supportive Housing for the Elderly Finding Resolution Status - In progress Information on Universe and Population Size - Population includes prior year surplus cash to be deposited into the residual receipts account. Sample Size Information - N/A Identification of Repeat Finding and Finding Reference Number - N/A Criteria - The Corporation should deposit surplus cash within the time frame specified in the FRAG Guide. Statement of Condition - The Corporation used surplus cash calculated at June 30r 2021 to make a payment on a residual receipts note without prior approval from HUD. Cause - The Corporation failed to understand the terms of its residual receipts note, as the note requires surplus cash be deposited into the residual receipts account and approval from HUD is required to make payments on the note from residual receipts. Effect or Potential Effect - The residual receipts account was not funded in accordance with the FRAG Guide. Auditor Noncompliance Code - B - Failure to make required residual receipt deposits Reporting Views of Responsible Officials - Management agrees with the finding as reported. Context - During testing of the residual receipts account, it was noted that the property did not make the prior year surplus cash deposit, as required by HUD. Recommendation - Surplus cash deposit amounts be deposited within the specified time frame required by the FRAG Guide. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management should deposit surplus cash within the time frame required by the FRAG Guide Response Indicator - Agree Completion Date - June 30, 2023 Response - Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management plans to deposit the surplus cash amount of $5,675 into residual receipts during the year ending June 30, 2023.
RE: Lutheran Social Services of Central Ohio Marion Place II Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $5,675 into residual receipts on September 23, 2022.
FAC accepted this audit on October 13, 2021 — management decision was due April 13, 2022.
FAC accepted this audit on January 4, 2021 — management decision was due July 4, 2021.
FAC accepted this audit on October 16, 2019 — management decision was due April 16, 2020.
FAC accepted this audit on October 4, 2018 — management decision was due April 4, 2019.
FAC accepted this audit on February 8, 2018 — management decision was due August 8, 2018.
FAC accepted this audit on October 9, 2016 — management decision was due April 9, 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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