EIN: 200601087
UEI: RTWBF8VJQ196
Audited by: Aprio LLP
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 February 2, 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 August 2, 2026 (28 days ago).
What is a management decision? →FAC accepted this audit on January 21, 2025 — management decision was due July 21, 2025.
FAC accepted this audit on January 2, 2024 — management decision was due July 2, 2024.
The project made interest payments using project funds from the operating account to the City of Walnut Creek $23,666 and the County of Contra Costa $19,363. Cause: The Owner used project assets from the operating account to make interest payments when HUD approved on form HUD-9250 the use of funds from the Residual Receipts Fund. Effect or Potential Effect: The project is out of compliance with the Capital Advance Program Regulatory Agreement on form HUD-92466-CA. Auditor Non-Compliance Code: H - Unauthorized distribution of project assets Questioned Costs: $43,029 Reporting Views of Responsible Officials: Agree with finding. Context: Note Payable to County of Contra Costa - Annual payments of principal and interest equal to 45% of 75% of available residual receipts, subject to approval from HUD. Note payable to the City of Walnut Creek - Annual payments of principal and interest equal to 55% of 75% of available residual receipts, subject to approval from HUD. Recommendations: We recommend the Owner review controls over the use of project funds. We recommend that the project make approved distributions of residual receipts from the Residual Receipts Fund. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: The operating account was refunded the $43,029 on 12/7/2023 with funds from the Residual Receipts Funds. Controls have been put in place to prevent the unauthorized distribution of income or project assets. Response Indicator Agree Completion Date 12/7/2023 Response The operating account was refunded the $43,029 on 12/7/2023 with funds from the Residual Receipts Funds. Controls have been put in place to prevent the unauthorized distribution of income or project assets.
Show full finding ▾Hide full finding ▴Finding # 2023-001 Federal Grantor: U.S. Department of Housing and Urban Development AL # / Program : 14.157 - Supportive Housing for Elderly Type of Finding: Federal Award Finding Finding Resolution Status: Resolved Information on Universe Population Size: N/A Sample size information: N/A Criteria: Capital Advance Program Regulatory Agreement on form HUD-92466-CA paragraph 7. (d) prohibits the 'distribution of income or project assets' to loans from other entities. Statement of Condition: The project made interest payments using project funds from the operating account to the City of Walnut Creek $23,666 and the County of Contra Costa $19,363. Cause: The Owner used project assets from the operating account to make interest payments when HUD approved on form HUD-9250 the use of funds from the Residual Receipts Fund. Effect or Potential Effect: The project is out of compliance with the Capital Advance Program Regulatory Agreement on form HUD-92466-CA. Auditor Non-Compliance Code: H - Unauthorized distribution of project assets Questioned Costs: $43,029 Reporting Views of Responsible Officials: Agree with finding. Context: Note Payable to County of Contra Costa - Annual payments of principal and interest equal to 45% of 75% of available residual receipts, subject to approval from HUD. Note payable to the City of Walnut Creek - Annual payments of principal and interest equal to 55% of 75% of available residual receipts, subject to approval from HUD. Recommendations: We recommend the Owner review controls over the use of project funds. We recommend that the project make approved distributions of residual receipts from the Residual Receipts Fund. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: The operating account was refunded the $43,029 on 12/7/2023 with funds from the Residual Receipts Funds. Controls have been put in place to prevent the unauthorized distribution of income or project assets. Response Indicator Agree Completion Date 12/7/2023 Response The operating account was refunded the $43,029 on 12/7/2023 with funds from the Residual Receipts Funds. Controls have been put in place to prevent the unauthorized distribution of income or project assets.
Department of Housing and Urban Development 600 Harrison Street, 3rd Floor San Francisco, CA 94107-1300 Casa Montego II, Inc., HUD project No. 121-EE187-NP, respectively submits the following corrective action plan for the audit year ended September 30, 2023. Auditor: SNP Partners LLP 3470 Mt. Diablo Blvd., Suite A300 Lafayette, CA 94549 The findings from the September 30, 2023 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 – FINANCIAL STATEMENT AUDIT No findings noted. FINDINGS – FEDERAL AWARDS PROGRAMS Department of Housing and Urban Development Finding No.: 2023-001 AL 14.157 – Supportive Housing for Elderly Recommendation: We recommend the Owner review controls over the use of project funds. We recommend that the project make approved distributions of residual receipts from the Residual Receipts Fund. Action Taken: The operating account was refunded the $43,029 on 12/7/2023 with funds from the Residual Receipts Funds. Controls have been put in place to prevent the unauthorized distribution of income or project assets. Anticipated Completion Date: December 7, 2023 If there are any questions regarding this plan, please call Jose L. Sanchez at (510) 6470-0700 Very Truly Yours, Jose L. Sanchez – Vice President of Finance
FAC accepted this audit on January 15, 2023 — management decision was due July 15, 2023.
FAC accepted this audit on January 10, 2022 — management decision was due July 10, 2022.
FAC accepted this audit on January 7, 2021 — management decision was due July 7, 2021.
FAC accepted this audit on January 22, 2020 — management decision was due July 22, 2020.
FAC accepted this audit on January 2, 2019 — management decision was due July 2, 2019.
FAC accepted this audit on December 17, 2017 — management decision was due June 17, 2018.
FAC accepted this audit on December 28, 2016 — management decision was due June 28, 2017.
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