EIN: 341934505
UEI: NRDGCVJ4R157
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 14, 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 May 14, 2023 (1201 days ago).
What is a management decision? →The replacement reserve account was not funded on a monthly basis. Cause: Management feels this was an oversight due the staff turnover during the year and has corrected the process. Effect or Potential Effect: The replacement reserve account was underfunded at year-end. Auditor Noncompliance Code: S ? Internal control deficiencies Questioned Cost: $1,361 Reporting Views of Responsible Officials: See management?s response FHA/Contract Number: 042-EE111 Questioned Costs: $1,361 Context: Testing of the Project?s replacement reserve deposits. Recommendation: We recommend that the underfunded amount be deposited into the replacement account. Certain controls should be reviewed to prevent and detect these issues. Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendation: None necessary based on management?s response. Response Indicator: Agree Completion Date: 9/29/2022 Response: Management deposited the underfunded amount into replacement reserve account Contact Person: Fred Berry
Show full finding ▾Hide full finding ▴Reference Number: 2022-001 Title and CFDA Number of Federal Program: Supportive Housing for the Elderly CFDA Number 14.157 Type of Finding: Financial Statement and Compliance finding Finding Resolution Status: Resolved Information on Universe Population Size: All monthly replacement reserve deposit for the year ended June 30, 2022. Sample Size Information: 11 Criteria: A good system of internal control requires proper controls in place to ensure monthly deposits are made in a timely manner. Statement of Condition: The replacement reserve account was not funded on a monthly basis. Cause: Management feels this was an oversight due the staff turnover during the year and has corrected the process. Effect or Potential Effect: The replacement reserve account was underfunded at year-end. Auditor Noncompliance Code: S ? Internal control deficiencies Questioned Cost: $1,361 Reporting Views of Responsible Officials: See management?s response FHA/Contract Number: 042-EE111 Questioned Costs: $1,361 Context: Testing of the Project?s replacement reserve deposits. Recommendation: We recommend that the underfunded amount be deposited into the replacement account. Certain controls should be reviewed to prevent and detect these issues. Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendation: None necessary based on management?s response. Response Indicator: Agree Completion Date: 9/29/2022 Response: Management deposited the underfunded amount into replacement reserve account Contact Person: Fred Berry
CORRECTIVE ACTION PLAN September 29, 2022 U.S. Department of Housing and Urban Development St. Timothy Manor, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 23240 Chagrin Blvd, Suite 700 Cleveland, OH 44122-5450 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022 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 AND FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-001 Supportive Housing for the Elderly ? CFDA #14.157 Recommendation: St. Timothy Manor, Inc. should deposit underfunded amount into the replacement reserve account. Action Taken: St. Timothy Manor, Inc. agrees with the recommendation. Management has corrected all items and completed the deposit into the replacement reserve account on September 29, 2022. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Fred Berry at 330-384-1555
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