EIN: 341934507
UEI: WM52MMZZH4F3
Single Audit filed under EIN: 341539399
That audit also covers 3 related EINs: 204499264, 341867871, 341934505
Audited by: Citrin Cooperman
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (33 days from today).
What is a management decision? →FAC accepted this audit on October 31, 2024 — management decision was due May 1, 2025.
FAC accepted this audit on October 23, 2023 — management decision was due April 23, 2024.
FAC accepted this audit on November 14, 2022 — management decision was due May 14, 2023.
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: $3,703 Reporting Views of Responsible Officials: See management?s response FHA/Contract Number: 042EE112 Questioned Costs: $3,703 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: $3,703 Reporting Views of Responsible Officials: See management?s response FHA/Contract Number: 042EE112 Questioned Costs: $3,703 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 Sacred Heart 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: Sacred Heart Manor, Inc. should deposit underfunded amount into the replacement reserve account. Action Taken: Sacred Heart 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
FAC accepted this audit on October 24, 2021 — management decision was due April 24, 2022.
One withdrawal from the replacement reserve account was not approved. Cause: Management inadvertently withdrew funds from the replacement reserve account due to transposal error between two account numbers. Effect or Potential Effect: Project funds restricted for use could be used for unintended use. Auditor Noncompliance Code: A ? Unauthorized withdrawals from the replacement reserve account. Questioned Cost: $408 Reporting Views of Responsible Officials: See management response FHA/Contract Number: 042-EE112 Questioned Costs: $408 Context: Testing of the Project?s replacement reserve withdrawals. Recommendation: We recommend funds be deposited back into the replacement reserve account Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendation: No corrective action plan is necessary based on management?s response. Response Indicator: Agree Completion Date: 7/16/2021 Response: Management deposited funds back into the replacement reserve account. Contact Person: Fred Berry
Show full finding ▾Hide full finding ▴Reference Number: 2021-001 Title and CFDA Number of Federal Program: Supportive Housing for the Elderly CFDA Number 14.157 Type of Finding: Federal Award Findings Finding Resolution Status: Resolved Information on Universe Population Size: All replacement reserve withdrawals for the year ended June 30, 2021 Sample Size Information: 1 Criteria: Replacement reserve funds withdrawal should be properly approved. Statement of Condition: One withdrawal from the replacement reserve account was not approved. Cause: Management inadvertently withdrew funds from the replacement reserve account due to transposal error between two account numbers. Effect or Potential Effect: Project funds restricted for use could be used for unintended use. Auditor Noncompliance Code: A ? Unauthorized withdrawals from the replacement reserve account. Questioned Cost: $408 Reporting Views of Responsible Officials: See management response FHA/Contract Number: 042-EE112 Questioned Costs: $408 Context: Testing of the Project?s replacement reserve withdrawals. Recommendation: We recommend funds be deposited back into the replacement reserve account Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendation: No corrective action plan is necessary based on management?s response. Response Indicator: Agree Completion Date: 7/16/2021 Response: Management deposited funds back into the replacement reserve account. Contact Person: Fred Berry
CORRECTIVE ACTION PLAN September 27, 2021 U.S. Department of Housing and Urban Development Sacred Heart Manor, Inc. respectively submits the following corrective action plan for the year ended June 30, 2021. Name and address of independent public accounting firm: HW&Co. 23240 Chagrin Blvd, Suite 700 Cleveland, OH 44122-5450 Audit period: July 1, 2020 through June 30, 2021 The finding from the June 30, 2021 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 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2021-001 Supportive Housing for the Elderly ? CFDA #14.157 Recommendation: Sacred Heart Manor, Inc. should deposit funds back into the replacement reserve account. Action Taken: Sacred Heart Manor, Inc. agrees with the recommendation. Management has corrected all items and completed the deposit into the replacement reserve account on July 16, 2021. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Fred Berry at 330-384-1555
FAC accepted this audit on October 10, 2020 — management decision was due April 10, 2021.
FAC accepted this audit on October 15, 2019 — management decision was due April 15, 2020.
FAC accepted this audit on November 8, 2018 — management decision was due May 8, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
