FAC Explorer

Audit 399662

FY End
2025-12-31
Total Expended
$1.68M
Findings
1
Programs
1
Organization: Working in Senior Housing of South Cumminsville (OH)
Year: 2025 Accepted: 2026-04-24
Auditor: EISNERAMPER LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1208795 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $121,170 Yes 0

Contacts

Name Title Type
NLWHED5BNE56 Dan Steward Auditee
5139792273 Aram Moore Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Working in Senior Housing of South Cumminsville and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.

Finding Details

Finding 2025-001
S3800-010 Finding Reference Number 2025-1 S3800-015 Type of Finding Federal Award Finding S3800-020 Criteria The Regulatory Agreement requires the property to be in full compliance with all HUD regulations. S3800-030 Statement of Condition On May 20, 2025, the property had a National Standards for the Physical Inspection of Real Estate physical inspection and received a score of 42. S3800-035 Auditor Non-Compliance Code I - Failure to maintain property open physical inspections. S3800-037 FHA/Contract Number 046-EE065 S3800-038 Questioned Costs None S3800-050 Context During the year ended December 31, 2025, the property had a National Standards for the Physical Inspection of Real Estate physical inspection physical inspection. S3800-060 Effect Based on the results of the inspection, the Corporation was out of compliance with the requirements of the Regulatory Agreement. S3800-070 Cause Management oversight. S3800-080 Recommendation All required changes and corrections should be made in accordance with the National Standards for the Physical Inspection physical inspection and the Regulatory Agreement and routine physical inspections and maintenance should be performed at the property to prevent future occurrences of the deficiency.