EIN: 311358127
UEI: MZCZKFSH3S21
Audited by: PLANTE & MORAN, PLLC
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 April 22, 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 October 22, 2026 (52 days from today).
What is a management decision? →FAC accepted this audit on September 29, 2025 — management decision was due March 29, 2026.
FAC accepted this audit on April 30, 2024 — management decision was due October 30, 2024.
FAC accepted this audit on April 11, 2023 — management decision was due October 11, 2023.
FAC accepted this audit on March 31, 2022 — management decision was due October 1, 2022.
2021 001 Finding Type: Immaterial noncompliance with major program requirements Significant deficiency in internal control over compliance Title and CFDA Number of Federal Program 14.157 U.S. Department of Housing and Urban Development: Supportive Housing for the Elderly (Section 202) Finding Resolution Status Resolved Information on Universe and Population Size The Corporation was subject to one Real Estate Assessment Center (REAC) physical inspection during 2021. Sample Size Information N/A Not determined via a sampling method Identification of Repeat Finding and Finding Reference Number N/A Not a repeat finding Criteria The HUD Regulatory Agreement requires the property to be maintained in good repair and condition. Statement of Condition On September 22, 2021, the Corporation had a Real Estate Assessment Center (REAC) physical inspection at the property and received a rating of 48c. Cause There are several repairs that need to be completed through the building in order for the Corporation to be in compliance with the requirements of the regulatory agreement. Effect or Potential Effect As a result of the inspection, the Corporation was in violation of its regulatory agreement with HUD. Auditor Noncompliance Code I Failure to maintain the property/open physical inspection(s) Reporting Views of Responsible Officials The Corporation agrees with the finding as reported. Context During testing for compliance with the HUD regulatory Agreement, one instance of a REAC physical inspection with a rating of failing (score below 60) was noted. Recommendation All required repairs should be made in accordance with the REAC inspection and the regulatory agreement. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation should implement procedures to ensure the property is in good repair and condition to remain in compliance with the regulatory agreement with HUD. All repairs identified in the REAC inspection report should be made prior to the next scheduled inspection date. Response Indicator Agree Completion Date November 23, 2021 Response Management acknowledges noncompliance in the current fiscal year and has addressed all of the health and safety issues as of November 23, 2021. Management has signed and submitted the standard form, Project Owner's Certification that the Physical Condition of the Project is in Compliance with HUD Contracts and the Physical Condition Standards of 24 C.F.R. SS 5.703, dated November 23, 2021.
Show full finding ▾Hide full finding ▴2021 001 Finding Type: Immaterial noncompliance with major program requirements Significant deficiency in internal control over compliance Title and CFDA Number of Federal Program 14.157 U.S. Department of Housing and Urban Development: Supportive Housing for the Elderly (Section 202) Finding Resolution Status Resolved Information on Universe and Population Size The Corporation was subject to one Real Estate Assessment Center (REAC) physical inspection during 2021. Sample Size Information N/A Not determined via a sampling method Identification of Repeat Finding and Finding Reference Number N/A Not a repeat finding Criteria The HUD Regulatory Agreement requires the property to be maintained in good repair and condition. Statement of Condition On September 22, 2021, the Corporation had a Real Estate Assessment Center (REAC) physical inspection at the property and received a rating of 48c. Cause There are several repairs that need to be completed through the building in order for the Corporation to be in compliance with the requirements of the regulatory agreement. Effect or Potential Effect As a result of the inspection, the Corporation was in violation of its regulatory agreement with HUD. Auditor Noncompliance Code I Failure to maintain the property/open physical inspection(s) Reporting Views of Responsible Officials The Corporation agrees with the finding as reported. Context During testing for compliance with the HUD regulatory Agreement, one instance of a REAC physical inspection with a rating of failing (score below 60) was noted. Recommendation All required repairs should be made in accordance with the REAC inspection and the regulatory agreement. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation should implement procedures to ensure the property is in good repair and condition to remain in compliance with the regulatory agreement with HUD. All repairs identified in the REAC inspection report should be made prior to the next scheduled inspection date. Response Indicator Agree Completion Date November 23, 2021 Response Management acknowledges noncompliance in the current fiscal year and has addressed all of the health and safety issues as of November 23, 2021. Management has signed and submitted the standard form, Project Owner's Certification that the Physical Condition of the Project is in Compliance with HUD Contracts and the Physical Condition Standards of 24 C.F.R. SS 5.703, dated November 23, 2021.
Finding Number: 2021-001 Condition: On September 22, 2021, the Corporation had a Real Estate Assessment Center (REAC) physical inspection at the property and received a rating of 48c. Planned Corrective Action: Management has addressed all of the health and safety issues as of November 23, 2021 and has signed and submitted the standard form, Project Owner's Certification that the Physical Condition of the Project is in Compliance with HUD Contracts and the Physical Condition Standards of 24 C.F.R. SS 5.703, dated November 23, 2021. Contact person responsible for corrective action: Donald Smith, Regional Housing Director Anticipated Completion Date: December 31, 2022
2021 002 Finding Type: Immaterial noncompliance with major program requirements Significant deficiency in internal control over compliance Title and CFDA Number of Federal Program 14.157 U.S. Department of Housing and Urban Development: Supportive Housing for the Elderly (Section 202) Finding Resolution Status In Process Information on Universe and Population Size Tenant move ins during 2021. Tenant move ins totaled 8 for 2021. Sample Size Information 10% of tenant move ins was selected for testing. A sample of two tenant move ins were selected for testing. Identification of Repeat Finding and Finding Reference Number N/A Not a repeat finding Criteria Enterprise Income Verification (EIV) Tenant Income Reports are required to be run within 90 days after the move in information is transmitted to TRACS to confirm/validate the background history and income reported by the household. Statement of Condition During testing of eligibility, it was noted that the Corporation did not run the Income Report for one tenant in a timely manner as part of the Enterprise Income Verification requirement. Cause The Corporation did not comply with HUD's EIV compliance requirements under HUD Handbook 4350.3. Effect or Potential Effect Income of one tenant moving into the property was not confirmed/validated using EIV reports in a timely manner. Auditor Noncompliance Code S Internal control deficiency Reporting Views of Responsible Officials The Corporation agrees with the finding as reported. Context During testing of compliance with eligibility regulations, one instance of noncompliance was noted out of a sample of two tenant files. Recommendation The Corporation should implement internal controls to ensure compliance with HUD move in and EIV report guidelines Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management believes adequate controls are in place to ensure substantial compliance. Training on move in and EIV procedures is provided annually. Corrective action to be taken when staff do not comply with move in and EIV procedures. Response Indicator Agree Completion Date December 31, 2021 Response The Corporation was not in compliance with move in and EIV guidelines as of December 31, 2021, and management will follow HUD's guidelines regarding income verification.
Show full finding ▾Hide full finding ▴2021 002 Finding Type: Immaterial noncompliance with major program requirements Significant deficiency in internal control over compliance Title and CFDA Number of Federal Program 14.157 U.S. Department of Housing and Urban Development: Supportive Housing for the Elderly (Section 202) Finding Resolution Status In Process Information on Universe and Population Size Tenant move ins during 2021. Tenant move ins totaled 8 for 2021. Sample Size Information 10% of tenant move ins was selected for testing. A sample of two tenant move ins were selected for testing. Identification of Repeat Finding and Finding Reference Number N/A Not a repeat finding Criteria Enterprise Income Verification (EIV) Tenant Income Reports are required to be run within 90 days after the move in information is transmitted to TRACS to confirm/validate the background history and income reported by the household. Statement of Condition During testing of eligibility, it was noted that the Corporation did not run the Income Report for one tenant in a timely manner as part of the Enterprise Income Verification requirement. Cause The Corporation did not comply with HUD's EIV compliance requirements under HUD Handbook 4350.3. Effect or Potential Effect Income of one tenant moving into the property was not confirmed/validated using EIV reports in a timely manner. Auditor Noncompliance Code S Internal control deficiency Reporting Views of Responsible Officials The Corporation agrees with the finding as reported. Context During testing of compliance with eligibility regulations, one instance of noncompliance was noted out of a sample of two tenant files. Recommendation The Corporation should implement internal controls to ensure compliance with HUD move in and EIV report guidelines Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management believes adequate controls are in place to ensure substantial compliance. Training on move in and EIV procedures is provided annually. Corrective action to be taken when staff do not comply with move in and EIV procedures. Response Indicator Agree Completion Date December 31, 2021 Response The Corporation was not in compliance with move in and EIV guidelines as of December 31, 2021, and management will follow HUD's guidelines regarding income verification.
Finding Number: 2021-002 Condition: HUD guidelines regarding the EIV system were not followed and the EIV system reports were not utilized timely during 2021. Planned Corrective Action: Management has implemented guidelines and trainings surrounding the use of the EIV system. Management will continue to monitor the appropriate use of the EIV system. Contact person responsible for corrective action: Donald Smith, Regional Housing Director Anticipated Completion Date: December 31, 2022
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
FAC accepted this audit on March 27, 2020 — management decision was due September 27, 2020.
FAC accepted this audit on March 31, 2019 — management decision was due October 1, 2019.
FAC accepted this audit on March 21, 2018 — management decision was due September 21, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on April 5, 2017 — management decision was due October 5, 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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