EIN: 311577548
UEI: KNRLX25KKW93
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 15, 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 15, 2026 (78 days ago).
What is a management decision? →FAC accepted this audit on October 9, 2024 — management decision was due April 9, 2025.
FAC accepted this audit on February 5, 2024 — management decision was due August 5, 2024.
FAC accepted this audit on January 4, 2023 — management decision was due July 4, 2023.
FAC accepted this audit on October 6, 2021 — management decision was due April 6, 2022.
Finding Type - Immaterial noncompliance with major program requirements Title and CFDA Number of Federal Program - 14.157 Supportive Housing for the Elderly (Section 202) Finding Resolution Status - Unresolved Information on Universe and Population Size - Management fees for the year ended June 30, 2021 Sample Size Information - n/a - all management fees are tested Identification of Repeat Finding and Finding Reference Number - n/a Criteria - The Corporation should have paid out management fees totaling 13.42 percent of residential income collected or $58 per unit per month per the Management Agent?s Certification agreement and communication from HUD. Statement of Condition - The Corporation paid out management fees in accordance with the management certification, however HUD communicated to the property that fees were to be capped at $58 per unit per month and that cap was not implemented as of year end. Cause - The Corporation did not agree with HUD's assessment of the cap on management fees and has retained legal council to review the assessment before adjusting the fees paid. Effect or Potential Effect - Management fees of $37,466 were paid out in excess of those allowed by cap put in place by HUD. Auditor Noncompliance Code - J - Unauthorized management fees Reporting Views of Responsible Officials - The Corporation does not agree with the assessment from HUD and has hired legal council to review. Context - The Corporation received notice from HUD that management fees should be capped at $58 per unit per month and is currently in discussions with HUD and legal council to determine if this is proper. Recommendation - The Corporation should follow HUD's assessment of fees until an agreed upon solution is reached by both parties. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - The management agent should refund the project for all management fees paid over the allowable amount in accordance with the Management Agent?s Certification and communication from HUD. Response Indicator - Agree Completion Date - June 30, 2022 Response - Management acknowledges the HUD communication of the cap on management fees, however has determined not to adjust management fees paid until a resolution with legal council has been achieved.
Show full finding ▾Hide full finding ▴Finding Type - Immaterial noncompliance with major program requirements Title and CFDA Number of Federal Program - 14.157 Supportive Housing for the Elderly (Section 202) Finding Resolution Status - Unresolved Information on Universe and Population Size - Management fees for the year ended June 30, 2021 Sample Size Information - n/a - all management fees are tested Identification of Repeat Finding and Finding Reference Number - n/a Criteria - The Corporation should have paid out management fees totaling 13.42 percent of residential income collected or $58 per unit per month per the Management Agent?s Certification agreement and communication from HUD. Statement of Condition - The Corporation paid out management fees in accordance with the management certification, however HUD communicated to the property that fees were to be capped at $58 per unit per month and that cap was not implemented as of year end. Cause - The Corporation did not agree with HUD's assessment of the cap on management fees and has retained legal council to review the assessment before adjusting the fees paid. Effect or Potential Effect - Management fees of $37,466 were paid out in excess of those allowed by cap put in place by HUD. Auditor Noncompliance Code - J - Unauthorized management fees Reporting Views of Responsible Officials - The Corporation does not agree with the assessment from HUD and has hired legal council to review. Context - The Corporation received notice from HUD that management fees should be capped at $58 per unit per month and is currently in discussions with HUD and legal council to determine if this is proper. Recommendation - The Corporation should follow HUD's assessment of fees until an agreed upon solution is reached by both parties. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - The management agent should refund the project for all management fees paid over the allowable amount in accordance with the Management Agent?s Certification and communication from HUD. Response Indicator - Agree Completion Date - June 30, 2022 Response - Management acknowledges the HUD communication of the cap on management fees, however has determined not to adjust management fees paid until a resolution with legal council has been achieved.
Comments on Finding and Recommendation: The management agent should refund the project for all management fees paid over the allowable amount in accordance with the Management Agent?s Certification and communication from HUD. Actions Taken or Planned: Management acknowledges the HUD communication of the cap on management fees, however has determined not to adjust management fees paid until a resolution with legal council has been achieved. Status of Corrective Actions on Prior Findings: N/A - no prior year findings
FAC accepted this audit on October 18, 2020 — management decision was due April 18, 2021.
FAC accepted this audit on August 29, 2019 — management decision was due February 29, 2020.
FAC accepted this audit on September 19, 2018 — management decision was due March 19, 2019.
FAC accepted this audit on October 3, 2017 — management decision was due April 3, 2018.
FAC accepted this audit on September 27, 2016 — management decision was due March 27, 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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