EIN: 311461485
UEI: D8K4NTRMK5P8
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 11, 2022. 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 11, 2023 (1322 days ago).
What is a management decision? →Finding Type - Significant deficiency in internal control over compliance Title and CFDA Number of Federal Program - U.S. Department of Housing and Urban Development - HUD-insured mortgage (Section 232) Finding Resolution Status - Resolved Information on Universe and Population Size - December 31, 2020 surplus cash of $205,101 Sample Size Information - N/A Criteria - The Organization should deposit surplus cash within the time frame specified in the FRAG Guide. Statement of Condition - The Organization deposited prior year surplus cash 329 days after the deadline as stated in the Real Estate Assessment Center's Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Cause - The Organization failed to monitor the cash requirements of the residual receipts account as specified by the FRAG Guide. 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 noted above and has made the required deposit into the residual receipts account. Recommendation - Surplus cash deposit amounts be deposited within the specified time frame as 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 - January 24, 2022 Response - 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 $205,101 into residual receipts on January 24, 2022.
Show full finding ▾Hide full finding ▴Finding Type - Significant deficiency in internal control over compliance Title and CFDA Number of Federal Program - U.S. Department of Housing and Urban Development - HUD-insured mortgage (Section 232) Finding Resolution Status - Resolved Information on Universe and Population Size - December 31, 2020 surplus cash of $205,101 Sample Size Information - N/A Criteria - The Organization should deposit surplus cash within the time frame specified in the FRAG Guide. Statement of Condition - The Organization deposited prior year surplus cash 329 days after the deadline as stated in the Real Estate Assessment Center's Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Cause - The Organization failed to monitor the cash requirements of the residual receipts account as specified by the FRAG Guide. 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 noted above and has made the required deposit into the residual receipts account. Recommendation - Surplus cash deposit amounts be deposited within the specified time frame as 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 - January 24, 2022 Response - 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 $205,101 into residual receipts on January 24, 2022.
Comments on Findings and Recommendation - The Organization deposited prior year surplus cash of $205,101 329 days after the deadline as stated in the Real Estate Assessment Center's Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Our recommendation is to deposit $205,101 into the residual receipts account as soon as possible. Actions Taken or Planned - Management deposited the surplus cash amount of $205,101 into residual receipts on January 24, 2022. Status of Corrective Actions on Prior Findings - N/A
FAC accepted this audit on May 18, 2021 — management decision was due November 18, 2021.
Reference Number (S3800-010) 2020-001 Title and CFDA Number of Federal Program (S3800-011) Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities ? CFDA No. 14.129 Type of Finding (S3800-015) FA = Federal Award Finding Finding Resolution Status (S3800-016) Open Information on Universe Population Size (S3800-017) N/A Sample Size Information (S3800-018) N/A Identification of Repeat Finding (S3800-019) No Criteria or Specific Requirement (S3800-020) Wesley Ridge received a Small Business Administration?s (SBA) Paycheck Protection Program (PPP) forgivable (unsecure) loan during 2020 totaling $444,590. The loan was provided from the provisions of the Coronavirus Aid, Relief, and Economic Security (CARES) Act and is forgivable by the SBA, if amounts are used for eligible payroll costs and other eligible expenses as defined in the CARES Act and other SBA related issued guidance. Condition (S3800-030) HUD?s Office of Residential Care Facilities (ORCF) through an Office of Healthcare Programs Questions and Answers for External Stakeholders Coronavirus (COVID-19) correspondence stated that ORCF supports owners/operators of Section 232 facilities to pursue relief for which they are eligible under the recent Federal emergency legislation. ORCF?s correspondence indicated that owners/operators applying for a SBA PPP forgivable (unsecured) loan should email HUD (via email to 232PaycheckProtection@hud.gov) along with providing the following information; facility name, FHA project number, loan amount requested and contact information. Cause (S3800-0032) As a result of the pandemic, Wesley Ridge applied for and obtained a PPP forgivable loan through the SBA. Section III ? Federal Award Findings and Questioned Costs (continued) Reference Number (S3800-010) 2020-001 (continued) Effect or Potential Effect (S3800-033) There is no effect or potential effect since ORCF fully supported owners/operators in pursuing relief for which they were eligible including the SBA PPP forgivable (unsecured) loan. Auditor Noncompliance Code (S3800-035) Z FHA/Contract Number (S3800-037) 043-43134 Questioned Cost (S3800-038 / S3800-040) N/A Reporting Views of Responsible Officials (S3800-045) Management determined that Wesley Ridge needed to pursue relief under the CARES Act to continue to keep staff on payroll and to maintain appropriate staffing levels during the pandemic so that the care to its residents was maintained. Context (S3800-050) Compliance testing Recommendation (S3800-080) Management should provide an email to HUD along with the requested information to indicate that Wesley Ridge applied for and received a SBA PPP forgivable (unsecured) loan. Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendation (S3800-090) We agree with management?s response that they should provide an email to HUD along with the requested information. Response Indicator (S3800-130) Agree Completion Date (S3800-140) April 19, 2021 Management?s Response (S3800-150) Management determined that Wesley Ridge needed to pursue relief under the CARES Act to continue to keep staff on payroll and to maintain appropriate staffing levels during the pandemic so that the care to its residents was maintained. Contact Person (S3800-160 / S3800-170 / S3800-180) Robert Wehner
Show full finding ▾Hide full finding ▴Reference Number (S3800-010) 2020-001 Title and CFDA Number of Federal Program (S3800-011) Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities ? CFDA No. 14.129 Type of Finding (S3800-015) FA = Federal Award Finding Finding Resolution Status (S3800-016) Open Information on Universe Population Size (S3800-017) N/A Sample Size Information (S3800-018) N/A Identification of Repeat Finding (S3800-019) No Criteria or Specific Requirement (S3800-020) Wesley Ridge received a Small Business Administration?s (SBA) Paycheck Protection Program (PPP) forgivable (unsecure) loan during 2020 totaling $444,590. The loan was provided from the provisions of the Coronavirus Aid, Relief, and Economic Security (CARES) Act and is forgivable by the SBA, if amounts are used for eligible payroll costs and other eligible expenses as defined in the CARES Act and other SBA related issued guidance. Condition (S3800-030) HUD?s Office of Residential Care Facilities (ORCF) through an Office of Healthcare Programs Questions and Answers for External Stakeholders Coronavirus (COVID-19) correspondence stated that ORCF supports owners/operators of Section 232 facilities to pursue relief for which they are eligible under the recent Federal emergency legislation. ORCF?s correspondence indicated that owners/operators applying for a SBA PPP forgivable (unsecured) loan should email HUD (via email to 232PaycheckProtection@hud.gov) along with providing the following information; facility name, FHA project number, loan amount requested and contact information. Cause (S3800-0032) As a result of the pandemic, Wesley Ridge applied for and obtained a PPP forgivable loan through the SBA. Section III ? Federal Award Findings and Questioned Costs (continued) Reference Number (S3800-010) 2020-001 (continued) Effect or Potential Effect (S3800-033) There is no effect or potential effect since ORCF fully supported owners/operators in pursuing relief for which they were eligible including the SBA PPP forgivable (unsecured) loan. Auditor Noncompliance Code (S3800-035) Z FHA/Contract Number (S3800-037) 043-43134 Questioned Cost (S3800-038 / S3800-040) N/A Reporting Views of Responsible Officials (S3800-045) Management determined that Wesley Ridge needed to pursue relief under the CARES Act to continue to keep staff on payroll and to maintain appropriate staffing levels during the pandemic so that the care to its residents was maintained. Context (S3800-050) Compliance testing Recommendation (S3800-080) Management should provide an email to HUD along with the requested information to indicate that Wesley Ridge applied for and received a SBA PPP forgivable (unsecured) loan. Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendation (S3800-090) We agree with management?s response that they should provide an email to HUD along with the requested information. Response Indicator (S3800-130) Agree Completion Date (S3800-140) April 19, 2021 Management?s Response (S3800-150) Management determined that Wesley Ridge needed to pursue relief under the CARES Act to continue to keep staff on payroll and to maintain appropriate staffing levels during the pandemic so that the care to its residents was maintained. Contact Person (S3800-160 / S3800-170 / S3800-180) Robert Wehner
CORRECTIVE ACTION PLAN April 19, 2021 U.S. Department of Housing and Urban Development Wesley Ridge respectively submits the following corrective action plan for the year ended December 31, 2020. Name and address of independent public accounting firm: HW&Co. 460 Polaris Pkwy., Suite 300 Westerville, OH 43082-8213 Audit period: January 1, 2020 through December 31, 2020 The finding from the December 31, 2020 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT None FINDINGS?FEDERAL AWARD PROGRAMS AUDIT U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT HUD-Insured Mortgage ? CFDA No. 14.129 2019-001 ? HUD-Insured Mortgage ? CFDA No. 14.129 Recommendation: Management should provide an email to HUD along with the requested information to indicate that Wesley Ridge applied for and received a SBA PPP forgivable (unsecured) loan. Action Taken: Management will send an email to HUD (via email to 232PaycheckProtection@hud.gov) informing HUD that owner/operator applied and received an SBA PPP forgivable (unsecured) loan along with providing the following information; facility name, FHA project number, loan amount requested and contact information. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Bob Wehner at 614-369-4813. Sincerely yours, Bob Wehner Chief Financial Officer
FAC accepted this audit on April 30, 2020 — management decision was due October 30, 2020.
Reference Number (S3800-010) 2019-001 Title and CFDA Number of Federal Program (S3800-011) Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities ? CFDA No. 14.129 Type of Finding (S3800-015) FA = Federal Award Finding Finding Resolution Status (S3800-016) Resolved Information on Universe Population Size (S3800-017) N/A Sample Size Information (S3800-018) N/A Identification of Repeat Finding (S3800-019) No Criteria or Specific Requirement (S3800-020) Wesley Ridge received various deficiencies on their most recent HUD Physical Inspection Report dated September 19, 2019. The Project?s physical inspection score was an 81c. Condition (S3800-030) The Project is required to be maintained in good repair and condition. Cause (S3800-0032) The Project was not maintained up to HUD standards. Effect or Potential Effect (S3800-033) Various items were noted during the HUD Physical Inspection on September 19, 2019. Auditor Noncompliance Code (S3800-035) I Reference Number (S3800-010) 2019-001 (continued) FHA/Contract Number (S3800-037) 043-43134 Questioned Cost (S3800-038 / S3800-040) N/A Reporting Views of Responsible Officials (S3800-045) See management?s response. Context (S3800-050) Compliance testing Recommendation (S3800-080) Make the required repair as set forth in the physical inspection summary report and perform a comprehensive inspection of the property to ensure all items requiring repair are identified and repaired. Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendation (S3800-090) Management of Wesley Ridge agrees with the finding. Response Indicator (S3800-130) Agree Completion Date (S3800-140) September 20, 2019 Management?s Response (S3800-150) The final deficiencies noted were corrected and the certification was provided to HUD in the appropriate timeframe. Contact Person (S3800-160 / S3800-170 / S3800-180) Robert Wehner
Show full finding ▾Hide full finding ▴Reference Number (S3800-010) 2019-001 Title and CFDA Number of Federal Program (S3800-011) Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities ? CFDA No. 14.129 Type of Finding (S3800-015) FA = Federal Award Finding Finding Resolution Status (S3800-016) Resolved Information on Universe Population Size (S3800-017) N/A Sample Size Information (S3800-018) N/A Identification of Repeat Finding (S3800-019) No Criteria or Specific Requirement (S3800-020) Wesley Ridge received various deficiencies on their most recent HUD Physical Inspection Report dated September 19, 2019. The Project?s physical inspection score was an 81c. Condition (S3800-030) The Project is required to be maintained in good repair and condition. Cause (S3800-0032) The Project was not maintained up to HUD standards. Effect or Potential Effect (S3800-033) Various items were noted during the HUD Physical Inspection on September 19, 2019. Auditor Noncompliance Code (S3800-035) I Reference Number (S3800-010) 2019-001 (continued) FHA/Contract Number (S3800-037) 043-43134 Questioned Cost (S3800-038 / S3800-040) N/A Reporting Views of Responsible Officials (S3800-045) See management?s response. Context (S3800-050) Compliance testing Recommendation (S3800-080) Make the required repair as set forth in the physical inspection summary report and perform a comprehensive inspection of the property to ensure all items requiring repair are identified and repaired. Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendation (S3800-090) Management of Wesley Ridge agrees with the finding. Response Indicator (S3800-130) Agree Completion Date (S3800-140) September 20, 2019 Management?s Response (S3800-150) The final deficiencies noted were corrected and the certification was provided to HUD in the appropriate timeframe. Contact Person (S3800-160 / S3800-170 / S3800-180) Robert Wehner
CORRECTIVE ACTION PLAN April 16, 2020 U.S. Department of Housing and Urban Development Wesley Ridge respectively submits the following corrective action plan for the year ended December 31, 2019. Name and address of independent public accounting firm: HW&Co. 460 Polaris Pkwy., Suite 300 Westerville, OH 43082-8213 Audit period: January 1, 2019 through December 31, 2019 The finding from the December 31, 2019 schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT None FINDINGS?FEDERAL AWARD PROGRAMS AUDIT U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT HUD-Insured Mortgage ? CFDA No. 14.129 2019-001 ? HUD-Insured Mortgage ? CFDA No. 14.129 Recommendation: Make the required repairs as set forth in the physical inspection summary report and perform a comprehensive inspection of the property to ensure all items requiring repair are identified and repaired. Action Taken: The final deficiencies noted were corrected and the certification was provided to HUD in the appropriate timeframe. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Bob Wehner at 614-369-4813. Sincerely yours, Bob Wehner Chief Financial Officer
FAC accepted this audit on April 23, 2018 — management decision was due October 23, 2018.
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