EIN: 383227457
UEI: D39SUVJ6AK58
Audited by: MANER COSTERISAN
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 18, 2025. 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 18, 2025 (315 days ago).
What is a management decision? →FAC accepted this audit on April 18, 2024 — management decision was due October 18, 2024.
FAC accepted this audit on April 4, 2023 — management decision was due October 4, 2023.
During 2022, the Corporation disbursed $18,000 from the replacement reserve that had already been previously withdrawn from the account. As a result, the Corporation will be required pay back the disbursement with a deposit to the replacement reserve account in the amount of $18,000. Questioned costs: $18,000 Cause: On July 9, 2021, the Corporation received a $33,000 approval from HUD for a fire protection system project. During 2022, upon completion of the project, the Corporation withdrew the $33,000 that was previously approved. On November 23, 2022, the Corporation received a $19,609.96 withdrawal approval from HUD, however, $18,000 of this approved amount related to the previously approved and disbursed fire protection system project. Effect: The Corporation over withdrew the replacement reserve account by $18,000. Recommendation: The Corporation should pay back the $18,000 with a deposit to the replacement reserve account. Corporation?s Response: The Corporation concurs with the facts of this finding, has already paid back the $18,000 to the replacement reserve account during 2023, and is implementing procedures to prevent this in the future.
Show full finding ▾Hide full finding ▴Finding 2022-001: Considered a significant deficiency in internal control over compliance. Federal Program: Supportive Housing for the Elderly (Section 202) ALN #: 14.157 Federal agency: U.S. Department of Housing and Urban Development (HUD) Criteria: In order to comply with U.S. Department of Housing and Urban Development requirements, disbursements form the replacement reserve account must be approved by HUD. Condition: During 2022, the Corporation disbursed $18,000 from the replacement reserve that had already been previously withdrawn from the account. As a result, the Corporation will be required pay back the disbursement with a deposit to the replacement reserve account in the amount of $18,000. Questioned costs: $18,000 Cause: On July 9, 2021, the Corporation received a $33,000 approval from HUD for a fire protection system project. During 2022, upon completion of the project, the Corporation withdrew the $33,000 that was previously approved. On November 23, 2022, the Corporation received a $19,609.96 withdrawal approval from HUD, however, $18,000 of this approved amount related to the previously approved and disbursed fire protection system project. Effect: The Corporation over withdrew the replacement reserve account by $18,000. Recommendation: The Corporation should pay back the $18,000 with a deposit to the replacement reserve account. Corporation?s Response: The Corporation concurs with the facts of this finding, has already paid back the $18,000 to the replacement reserve account during 2023, and is implementing procedures to prevent this in the future.
Trinity Manor Senior Non-Profit Corporation respectfully submits the following corrective action plan for the year ended December 31, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2022 Corporation Contact Person: Shannon Hilbrecht, Accounting Manager at the Management Agent The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding ? Federal Award Findings and Questioned Costs Finding 2022-001: Considered a significant deficiency in internal control over compliance. Recommendation: The Corporation should pay back the $18,000 with a deposit to the replacement reserve account. Action to be Taken: The Corporation concurs with the facts of this finding, has already paid back the $18,000 to the replacement reserve account during 2023, and is implementing procedures to prevent this in the future.
FAC accepted this audit on March 16, 2022 — management decision was due September 16, 2022.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on June 4, 2020 — management decision was due December 4, 2020.
FAC accepted this audit on April 10, 2019 — management decision was due October 10, 2019.
FAC accepted this audit on April 2, 2018 — management decision was due October 2, 2018.
FAC accepted this audit on April 24, 2017 — management decision was due October 24, 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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