EIN: 860207274
UEI: Z2L3UX7VE234
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 17, 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 April 17, 2023 (1227 days ago).
What is a management decision? →Management did not maintain controls over its accounting system that were sufficient to recognize and record year-end adjustments and accruals. Criteria: Operating controls over accounting and reporting should be sufficient to reduce to a low level the likelihood that misstatements will be detected and corrected in a timely manner. Effect: Journal entries were proposed and subsequently recorded to properly state reserve accounts, payables, fixed assets, revenue, expenses, and other liabilities. The net effect of the journal entries was to increase the net loss for the year by $790,480. Context: Internal controls over financial reporting and federal awards were reviewed and tested as part of the audit. Cause: Due to required COVID restrictions of the facility, management was unable to bring in outside accounting staff to assist with the recording of year-end accruals, escrow and reserve account transactions. Identification of Repeat Finding: Repeat finding. Auditor Non ? Compliance Code: S ? Internal Control Deficiencies Questioned Costs: $0 Recommendation: Management should provide accounting staff with training on year-end closing of accounting records and consider engaging an outside accountant to oversee the year-end adjustments to properly close the books on an accrual basis. Views of Responsible Officials and Planned Corrective Actions: Management of the Project agrees with the finding and the auditor?s recommendations have been adopted.
Show full finding ▾Hide full finding ▴FINDING NO. 2021-001: Section 223(f), CFDA 14.155 Condition: Management did not maintain controls over its accounting system that were sufficient to recognize and record year-end adjustments and accruals. Criteria: Operating controls over accounting and reporting should be sufficient to reduce to a low level the likelihood that misstatements will be detected and corrected in a timely manner. Effect: Journal entries were proposed and subsequently recorded to properly state reserve accounts, payables, fixed assets, revenue, expenses, and other liabilities. The net effect of the journal entries was to increase the net loss for the year by $790,480. Context: Internal controls over financial reporting and federal awards were reviewed and tested as part of the audit. Cause: Due to required COVID restrictions of the facility, management was unable to bring in outside accounting staff to assist with the recording of year-end accruals, escrow and reserve account transactions. Identification of Repeat Finding: Repeat finding. Auditor Non ? Compliance Code: S ? Internal Control Deficiencies Questioned Costs: $0 Recommendation: Management should provide accounting staff with training on year-end closing of accounting records and consider engaging an outside accountant to oversee the year-end adjustments to properly close the books on an accrual basis. Views of Responsible Officials and Planned Corrective Actions: Management of the Project agrees with the finding and the auditor?s recommendations have been adopted.
To the Department of Housing and Urban Development Kivel Manor respectfully submits the following corrective action plan for the year ended June 30, 2021. Name and address of independent public accounting firm: C. Wesley Addison, P.C., 2960 N. Swan Rd., Ste 217, Tucson, Arizona 85712. Audit Period: Year ended June 30, 2021 The findings from the June 30, 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2021-001: Section 223(f), CFDA 14.155 Recommendation: Management should provide accounting staff with training on year-end close out of accounting records and consider engaging an outside accountant to oversee the year-end adjustments to properly close the books on an accrual basis. Action Taken: The Project will hire an outside bookkeeping firm to assist with the year-end closing of the books and recording of accrual adjustments. If the Department of Housing and Urban Development has questions regarding this plan, please call Laura Lelakowski at (602) 956-3110. Sincerely yours, Laura Lelakowski, C.O.O.
2020-001
FAC accepted this audit on December 13, 2020 — management decision was due June 13, 2021.
Management did not maintain controls over its accounting system that were sufficient to recognize and record year-end adjustments and accruals. Criteria: Operating controls over accounting and reporting should be sufficient to reduce to a low level the likelihood that misstatements will be detected and corrected in a timely manner. Effect: Journal entries were proposed and subsequently recorded to properly state reserve accounts, payables, fixed assets, revenue, expenses, and other liabilities. The net effect of the journal entries was to increase the net loss for the year by $290,138. Context: Internal controls over financial reporting and federal awards were reviewed and tested as part of the audit. Cause: Due to required COVID lockdown of the facility, management was not able to bring in outside accounting staff to assist with the recording of yearend accruals, investment activity, escrow and reserve account transactions. Identification of Repeat Finding: Repeat finding Auditor Non - Compliance Code: S- Internal Control Deficiencies Questioned Costs: $0 Recommendation: Management should provide accounting staff with training on year-end closeout of accounting records and consider engaging an outside accountant to oversee the year-end adjustments to properly close out the books on an accrual basis. Views of Responsible Officials and Planned Corrective Actions: Management of the Project agrees with the finding and the auditor's recommendations have been adopted.
Show full finding ▾Hide full finding ▴Condition: Management did not maintain controls over its accounting system that were sufficient to recognize and record year-end adjustments and accruals. Criteria: Operating controls over accounting and reporting should be sufficient to reduce to a low level the likelihood that misstatements will be detected and corrected in a timely manner. Effect: Journal entries were proposed and subsequently recorded to properly state reserve accounts, payables, fixed assets, revenue, expenses, and other liabilities. The net effect of the journal entries was to increase the net loss for the year by $290,138. Context: Internal controls over financial reporting and federal awards were reviewed and tested as part of the audit. Cause: Due to required COVID lockdown of the facility, management was not able to bring in outside accounting staff to assist with the recording of yearend accruals, investment activity, escrow and reserve account transactions. Identification of Repeat Finding: Repeat finding Auditor Non - Compliance Code: S- Internal Control Deficiencies Questioned Costs: $0 Recommendation: Management should provide accounting staff with training on year-end closeout of accounting records and consider engaging an outside accountant to oversee the year-end adjustments to properly close out the books on an accrual basis. Views of Responsible Officials and Planned Corrective Actions: Management of the Project agrees with the finding and the auditor's recommendations have been adopted.
To the Department of Housing and Urban Development Kivel Manor respectfully submits the following corrective action plan for the year ended June 30, 2020. Name and address of independent public accounting firm: Grass Coffey & Scharlau, CPA's, 6520 N. 7th Street, Suite 100, Phoenix, Arizona 85014. Audit Period: Year ended June 30, 2020 The findings from the June 30, 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS- FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 201201: Section 223(f), CFDA 14.15 Recommendation: Management should provide accounting staff with training on yearend close out of accounting records and consider engaging an outside accountant to oversee the year-end adjustments to properly close the books on an accrual basis. Action Taken: The Project will hire an outside bookkeeping firm to assist with the year-end closeout of the books and recording of accrual adjustments. If the Department of Housing and Urban Development has questions regarding this plan, please call Laura Lelakowski at (602) 956-3110. Sincerely yours, Laura Lelakowski, C.O.O. 46
2019-001
FAC accepted this audit on October 22, 2019 — management decision was due April 22, 2020.
Management did not maintain controls over its accounting system that were sufficient to recognize and record year-end adjustments and accruals. Criteria: Operating controls over accounting and reporting should be sufficient to reduce to a low level the likelihood that misstatements will be detected and corrected in a timely manner. Effect: Journal entries were proposed and subsequently recorded to properly state reserve accounts, payables, fixed assets, revenue, expenses, and other liabilities. The net effect of the journal entries was to increase the net loss for the year by $350,856. Context: Internal controls over financial reporting and federal awards were reviewed and tested as part of the audit. Cause: Due to the refinancing of the Project in the prior year, accounting staff did not properly record transactions in new accounts, post certain year-end accruals or record investment activity in reserve accounts. Identification of Repeat Finding: Repeat finding Auditor Non ? Compliance Code: S ? Internal Control Deficiencies Questioned Costs: $0 Recommendation: Management should provide accounting staff with training on year-end closeout of accounting records and consider engaging an outside accountant to oversee the year-end adjustments to properly close out the books on an accrual basis. Views of Responsible Officials and Planned Corrective Actions: Management of the Project agrees with the finding and the auditor?s recommendations have been adopted.
Show full finding ▾Hide full finding ▴FINDING NO. 2019?1: Section 223(f), CFDA 14.155 Condition: Management did not maintain controls over its accounting system that were sufficient to recognize and record year-end adjustments and accruals. Criteria: Operating controls over accounting and reporting should be sufficient to reduce to a low level the likelihood that misstatements will be detected and corrected in a timely manner. Effect: Journal entries were proposed and subsequently recorded to properly state reserve accounts, payables, fixed assets, revenue, expenses, and other liabilities. The net effect of the journal entries was to increase the net loss for the year by $350,856. Context: Internal controls over financial reporting and federal awards were reviewed and tested as part of the audit. Cause: Due to the refinancing of the Project in the prior year, accounting staff did not properly record transactions in new accounts, post certain year-end accruals or record investment activity in reserve accounts. Identification of Repeat Finding: Repeat finding Auditor Non ? Compliance Code: S ? Internal Control Deficiencies Questioned Costs: $0 Recommendation: Management should provide accounting staff with training on year-end closeout of accounting records and consider engaging an outside accountant to oversee the year-end adjustments to properly close out the books on an accrual basis. Views of Responsible Officials and Planned Corrective Actions: Management of the Project agrees with the finding and the auditor?s recommendations have been adopted.
KIVEL MANOR KIVEL MANOR ASSISTED LIVING CENTER 3040 N 36TH Street, Phoenix, AZ 85018 Phone (602) 443-8000 Fax (602) 956-6589 TfYDIAL 7-1-1 To the Department of Housing and Urban Development Kivel Manor respectfully submits the following corrective action plan for the year ended June 3D, 2019. Name and address of independent public accounting firm: Grass Coffey & Scharlau, CPA's, 6520 N. 7th Street, Suite 100, Phoenix, Arizona 85014. Audit Period: Year ended June 30, 2019 The findings from the June 30, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FEDERAL AWARD PROGR.AMS AUDIT DEPARTMENT OF HOUSING AND URBAN, DEVELOPMENT FINDING 2019-1: Section 223(f)1 CFDA 14.15 Recommendation: Management should provide accounting staff with training on yearend close out of accounting records and consider engaging an outside accountant to oversee the year-end adjustments to properly close the books on an accrual basis. Action Taken: The Project will hire an outside bookkeeping firm to assist with the year~end closeout of the books and recording of accrual adjustments. lf the Department of Housing and Urban Development has questions regarding this plan, please call Laura Lelakowski at (602) 956-311 Q. , si~cer~~~~s~ jf t/f~)(Jb- Laura Lelakowski, C.O.O.
2018-001
FAC accepted this audit on October 9, 2018 — management decision was due April 9, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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 compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.