EIN: 311424291
UEI: Q71KMS1UNDY3
Audited by: PLANTE & MORAN, PLLC
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 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 (48 days from today).
What is a management decision? →FAC accepted this audit on September 30, 2025 — management decision was due March 30, 2026.
FAC accepted this audit on May 2, 2024 — management decision was due November 2, 2024.
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 (Section 202) Finding Resolution Status - Unresolved Information on Universe and Population Size - The Corporation was subject to one Real Estate Assessment Center (REAC) inspection during 2023. 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 May 18, 2023, the Corporation had a Real Estate Center physical inspection at the property and received a rating of 40c. 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 MOR 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 - December 31, 2023 Response - Management acknowledges noncompliance in the current fiscal year and has addressed all of the health and safety issues as of May 19, 2023. 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.sub section 5.703, dated May 19, 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 (Section 202) Finding Resolution Status - Unresolved Information on Universe and Population Size - The Corporation was subject to one Real Estate Assessment Center (REAC) inspection during 2023. 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 May 18, 2023, the Corporation had a Real Estate Center physical inspection at the property and received a rating of 40c. 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 MOR 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 - December 31, 2023 Response - Management acknowledges noncompliance in the current fiscal year and has addressed all of the health and safety issues as of May 19, 2023. 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.sub section 5.703, dated May 19, 2023.
Management acknowledges noncompliance in the current fiscal year and has addressed all of the health and safety issues as of May 19. 2023.
FAC accepted this audit on October 1, 2023 — management decision was due April 1, 2024.
FAC accepted this audit on March 31, 2022 — management decision was due October 1, 2022.
FAC accepted this audit on March 31, 2021 — management decision was due October 1, 2021.
FAC accepted this audit on June 22, 2020 — management decision was due December 22, 2020.
2019 001 Finding Type:Immaterial noncompliance with major program requirementsSignificant deficiency in internal control over complianceTitle 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 ProgressInformation on Universe and Population Size Enterprise Income Verification (EIV) Master Files are run monthly and quarterly.Sample Size Information Selected two months for EIV Master File testing.Identification of Repeat Finding and Finding Reference Number 2018 001Criteria EIV Master File reports are required to be run both monthly and quarterly.Statement of Condition During EIV Master File testing, it was noted that the Corporation did not run the Failed EIV Pre Screening Report for one month as required under HUD Handbook 4350.3.Cause The Corporation agrees with the finding reported.Effect or Potential Effect EIV Master File reports were not run timely.Auditor Noncompliance Code S Internal control deficiencyReporting Views of Responsible Officials The Corporation agrees with the finding reported.2019 001 (Cont'd) Context During testing of EIV Master Files, noted that the property failed to run one of the required reports for one of the months selected.Recommendation The Corporation should implement internal controls to ensure compliance with EIV compliance requirements under HUD Handbook 4350.3.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 EIV procedures is provided annually. Corrective action to be taken when staff do not comply with EIV procedures.Response Indicator AgreeCompletion Date December 31, 2019Response The Corporation was not in compliance with EIV guidelines as of December 31, 2019, and management will follow HUD's guidelines regarding the timely running of Master File reports in future periods.
Show full finding ▾Hide full finding ▴2019 001 Finding Type:Immaterial noncompliance with major program requirementsSignificant deficiency in internal control over complianceTitle 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 ProgressInformation on Universe and Population Size Enterprise Income Verification (EIV) Master Files are run monthly and quarterly.Sample Size Information Selected two months for EIV Master File testing.Identification of Repeat Finding and Finding Reference Number 2018 001Criteria EIV Master File reports are required to be run both monthly and quarterly.Statement of Condition During EIV Master File testing, it was noted that the Corporation did not run the Failed EIV Pre Screening Report for one month as required under HUD Handbook 4350.3.Cause The Corporation agrees with the finding reported.Effect or Potential Effect EIV Master File reports were not run timely.Auditor Noncompliance Code S Internal control deficiencyReporting Views of Responsible Officials The Corporation agrees with the finding reported.2019 001 (Cont'd) Context During testing of EIV Master Files, noted that the property failed to run one of the required reports for one of the months selected.Recommendation The Corporation should implement internal controls to ensure compliance with EIV compliance requirements under HUD Handbook 4350.3.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 EIV procedures is provided annually. Corrective action to be taken when staff do not comply with EIV procedures.Response Indicator AgreeCompletion Date December 31, 2019Response The Corporation was not in compliance with EIV guidelines as of December 31, 2019, and management will follow HUD's guidelines regarding the timely running of Master File reports in future periods.
N/A
FAC accepted this audit on March 31, 2019 — management decision was due October 1, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 21, 2018 — management decision was due September 21, 2018.
FAC accepted this audit on April 9, 2017 — management decision was due October 9, 2017.
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