EIN: 341699263
UEI: FZ3UXV2BANJ4
Audited by: CliftonLarsonAllen 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 March 19, 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 September 19, 2026 (13 days from today).
What is a management decision? →FAC accepted this audit on July 10, 2025 — management decision was due January 10, 2026.
During our testing, we noted that Wieder-Silver Manor, Inc. failed to make all required monthly deposits into the Replacement for Reserve account resulting in underfunding of $1,002. Questioned costs: None Context: During our testing we noted that nine of the twelve required monthly deposits were deposited. Cause: The deposits were not made due to an oversight. Effect: Replacement Reserve is underfunded and not in compliance with HUD.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Supportive Housing for Persons with Disabilities Assistance Listing Number: 14.181 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per HUD requirements, a mandated amount is required to be deposited into the Reserve for Replacement account each month. The entity did make all twelve required deposits. Condition: During our testing, we noted that Wieder-Silver Manor, Inc. failed to make all required monthly deposits into the Replacement for Reserve account resulting in underfunding of $1,002. Questioned costs: None Context: During our testing we noted that nine of the twelve required monthly deposits were deposited. Cause: The deposits were not made due to an oversight. Effect: Replacement Reserve is underfunded and not in compliance with HUD.
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management discovered the oversight in August 2024, and the required deposits were immediately made, Management has implemented additional controls to prevent the recurrence of the oversight. Management has already made the required deposit. Name(s) of the contact person(s) responsible for corrective action: Elaine Gimmel, Executive Director Planned completion date for corrective action plan: June 30, 2025 – corrective measure occurred in August 2024, prior to the audit.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on December 22, 2021 — management decision was due June 22, 2022.
FAC accepted this audit on October 22, 2020 — management decision was due April 22, 2021.
FAC accepted this audit on October 28, 2019 — management decision was due April 28, 2020.
FAC accepted this audit on October 30, 2018 — management decision was due April 30, 2019.
FAC accepted this audit on September 25, 2017 — management decision was due March 25, 2018.
FAC accepted this audit on October 6, 2016 — management decision was due April 6, 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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