EIN: 322259772
UEI: GSA_MIGRATION
Audited by: RSM US LLP
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 January 14, 2021. 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 July 14, 2021 (1877 days ago).
What is a management decision? →The Organization expanded the licensed bed size of the mortgaged property by 12 skilled nursing beds before obtaining an approval from HUD. Cause: The Organization increased the number of licensed beds before obtaining HUD approval. Effect: Noncompliance with the HUD compliance requirements per the regulatory agreement. Questioned Costs: Not applicable. Context: The population was tested 100 percent, therefore was statistically valid. This instance is isolated to this one bed change. Repeat Finding: This finding is a repeat finding of 2019-001, 2018-001, 2017-001, 2016-001, 2015-001 and 2014-001. Recommendation: Procedures should be implemented and placed in service to ensure HUD approval is obtained before bed changes are made on the mortgaged property. The Organization should also obtain approval after-the-fact for the specific bed change noted above. Views of Responsible Officials: Management disagrees with finding 2020-001.
Show full finding ▾Hide full finding ▴Identifying Number: 2020-001 Information on the Federal Program: CFDA #14.129, U.S. Department of Housing and Urban Development: Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities. Criteria or Specific Requirement: The regulatory agreement (form HUD 92466-E) specifies in Paragraph 21: ?The Mortgagor shall not reduce or expand, allow to be reduced, cause the expansion or reduction of the bed capacity, or change any bed to a different category (e.g., skilled to unskilled, etc.) without the consent of HUD. Any change in the bed capacity (without the consent of HUD) will violate this Agreement.? Condition: The Organization expanded the licensed bed size of the mortgaged property by 12 skilled nursing beds before obtaining an approval from HUD. Cause: The Organization increased the number of licensed beds before obtaining HUD approval. Effect: Noncompliance with the HUD compliance requirements per the regulatory agreement. Questioned Costs: Not applicable. Context: The population was tested 100 percent, therefore was statistically valid. This instance is isolated to this one bed change. Repeat Finding: This finding is a repeat finding of 2019-001, 2018-001, 2017-001, 2016-001, 2015-001 and 2014-001. Recommendation: Procedures should be implemented and placed in service to ensure HUD approval is obtained before bed changes are made on the mortgaged property. The Organization should also obtain approval after-the-fact for the specific bed change noted above. Views of Responsible Officials: Management disagrees with finding 2020-001.
Identifying Number: 2020-001 Finding: The Organization expanded the licensed bed size of the mortgaged property by 12 skilled nursing beds before obtaining an approval from HUD. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management has had multiple communications since May 2013 with their lender to resolve this finding, however it still remains unresolved. Management most recently responded with the lender in December 2020 to resolve the finding, and is currently waiting on HUD's review for completion. The Organization is in the process of obtaining HUD approval for the bed change.
2019-001
FAC accepted this audit on January 22, 2020 — management decision was due July 22, 2020.
The Organization expanded the licensed bed size of the mortgaged property by 12 skilled nursing beds before obtaining an approval from HUD. Cause: The Organization increased the number of licensed beds before obtaining HUD approval. Effect: Noncompliance with the HUD compliance requirements per the regulatory agreement. Questioned Costs: Not applicable. Context: The population was tested 100 percent, therefore was statistically valid. This instance is isolated to this one bed change. Repeat Finding: This finding is a repeat finding (2018-001, 2017-001, 2016-001, 2015-001 and 2014-001). Recommendation: Procedures should be implemented and placed in service to ensure HUD approval is obtained before bed changes are made on the mortgaged property. The Organization should also obtain approval after-the-fact for the specific bed change noted above. Views of Responsible Officials: Management disagrees with finding 2019-001.
Show full finding ▾Hide full finding ▴Identifying Number: 2019-001 Information on the Federal Program: CFDA #14.129, U.S. Department of Housing and Urban Development: Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities. Criteria or Specific Requirement: The regulatory agreement (form HUD 92466-E) specifies in Paragraph 21: ?The Mortgagor shall not reduce or expand, allow to be reduced, cause the expansion or reduction of the bed capacity, or change any bed to a different category (e.g., skilled to unskilled, etc.) without the consent of HUD. Any change in the bed capacity (without the consent of HUD) will violate this Agreement.? Condition: The Organization expanded the licensed bed size of the mortgaged property by 12 skilled nursing beds before obtaining an approval from HUD. Cause: The Organization increased the number of licensed beds before obtaining HUD approval. Effect: Noncompliance with the HUD compliance requirements per the regulatory agreement. Questioned Costs: Not applicable. Context: The population was tested 100 percent, therefore was statistically valid. This instance is isolated to this one bed change. Repeat Finding: This finding is a repeat finding (2018-001, 2017-001, 2016-001, 2015-001 and 2014-001). Recommendation: Procedures should be implemented and placed in service to ensure HUD approval is obtained before bed changes are made on the mortgaged property. The Organization should also obtain approval after-the-fact for the specific bed change noted above. Views of Responsible Officials: Management disagrees with finding 2019-001.
Identifying Number: 2019-001 Finding: The Organization expanded the licensed bed size of the mortgaged property by 12 skilled nursing beds before obtaining an approval from HUD. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management has had multiple communications since May 2013 with their lender to resolve this finding, however it still remains unresolved. Management most recently responded to an email to provide additional information on October 22, 2019, and is currently waiting on HUD?s review for completion. The Organization is in the process of obtaining HUD approval for the bed change.
2018-001
FAC accepted this audit on January 16, 2019 — management decision was due July 16, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
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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