EIN: 364544090
UEI: LT3US3FMLKB5
Audited by: CliftonLarsonAllen, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of September 7, 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 (21 days from today).
What is a management decision? →FAC accepted this audit on February 12, 2025 — management decision was due August 12, 2025.
During our testing, we noted that Woodside Village failed to make the correct number of monthly deposits into the Replacement for Reserve account resulting in underfunding Questioned costs: None Context: During our testing we noted that the entity underfunded Replacement Reserve Account by $400 due to a missed deposit. Cause: The deposit was not made due to an oversight. Effect: Replacement Reserve is underfunded and not in compliance with HUD. Repeat Finding: No Recommendation: CLA recommends performing training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent requirement oversight. Views of responsible officials: There is no disagreement with the audit finding.
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 R4R account each month. The entity did not complete all 12 monthly deposits accordingly. Condition: During our testing, we noted that Woodside Village failed to make the correct number of monthly deposits into the Replacement for Reserve account resulting in underfunding Questioned costs: None Context: During our testing we noted that the entity underfunded Replacement Reserve Account by $400 due to a missed deposit. Cause: The deposit was not made due to an oversight. Effect: Replacement Reserve is underfunded and not in compliance with HUD. Repeat Finding: No Recommendation: CLA recommends performing training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent requirement oversight. Views of responsible officials: There is no disagreement with the audit finding.
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 incomplete or incorrect monthly deposits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Planned completion date for corrective action plan: June 30, 2025
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
Finding 2023-001 Criteria The finding was evaluated from the regulatory and HUD guidelines. Statement of Condition The Project did not complete a required deposit timely to the prohibited amenities escrow in 2023. Cause The deposit not being completed timely was the result of an oversight. Effect or Potential Effect The prohibited amenities escrow was underfunded by $3,971 for the year ended June 30, 2023. Reporting Views of Responsible Officials Management has completed the required deposit to the prohibited amenities escrow of $3,971 in September 2023. Recommendation We recommend management make timely required deposits to the residual receipts reserve. Response Management has completed the required deposit to the prohibited amenities escrow of $3,971 in September 2023. Repeat finding This is a repeat finding.
Show full finding ▾Hide full finding ▴Finding 2023-001 Criteria The finding was evaluated from the regulatory and HUD guidelines. Statement of Condition The Project did not complete a required deposit timely to the prohibited amenities escrow in 2023. Cause The deposit not being completed timely was the result of an oversight. Effect or Potential Effect The prohibited amenities escrow was underfunded by $3,971 for the year ended June 30, 2023. Reporting Views of Responsible Officials Management has completed the required deposit to the prohibited amenities escrow of $3,971 in September 2023. Recommendation We recommend management make timely required deposits to the residual receipts reserve. Response Management has completed the required deposit to the prohibited amenities escrow of $3,971 in September 2023. Repeat finding This is a repeat finding.
Response Management has completed the required deposit to the prohibited amenities escrow of $3,971 in September 2023.
2022-001
FAC accepted this audit on May 10, 2023 — management decision was due November 10, 2023.
The findings were evaluated from the regulatory and HUD guidelines. The Project did not complete a required deposit timely to the prohibited amenities escrow in 2022. This was caused by the company not being completed timely was the result of an oversight. The prohibited amenities escrow was underfunded by $3,971 for the year ended June 30, 2022.
Show full finding ▾Hide full finding ▴The findings were evaluated from the regulatory and HUD guidelines. The Project did not complete a required deposit timely to the prohibited amenities escrow in 2022. This was caused by the company not being completed timely was the result of an oversight. The prohibited amenities escrow was underfunded by $3,971 for the year ended June 30, 2022.
Gilmore Jasion Mahler recommends management to make timely required deposits to the residual receipts reserve. Management has completed the required deposit to the prohibited amenities escrow of $3,971 in September 2022.
FAC accepted this audit on December 19, 2021 — management decision was due June 19, 2022.
FAC accepted this audit on October 21, 2020 — management decision was due April 21, 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 October 10, 2017 — management decision was due April 10, 2018.
FAC accepted this audit on October 25, 2016 — management decision was due April 25, 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.
Browse other Single Audit organizations in Ohio →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
