EIN: 205957419
UEI: NJ1QG8J1NLF5
Audited by: Dauby O'Connor & Zaleski, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 7, 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 7, 2026 (38 days from today).
What is a management decision? →Finding reference number: 2025-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing 14.157 (034-EE145 and 2008) Auditor non-compliance code: A-Unauthorized withdrawal from replacement reserve Finding resolution status: Cleared Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $6,288 Statement of condition 2025-001: During the years ended December 31, 2025 and 2024, the Corporation withdrew funds totaling $726 and $5,562, respectively, from the reserve for replacements account without receiving approval from HUD. Criteria: Pursuant to item 5(a) of the HUD Regulatory Agreement, the Corporation shall not make withdrawals from the reserve for replacements account except after receiving the written consent of HUD and for the purpose of replacing structural elements and mechanical equipment of the Community. Effect: The Corporation is not in compliance with the terms of the HUD Regulatory Agreement. As of December 31, 2025, the reserve for replacements account is underfunded by $6,288. Cause: Management inadvertently submitted reserve for replacement withdrawal requests to HUD, which included duplicate or reduced invoices totaling $6,288. Recommendation: Management should transfer funds of $6,288 from the operating cash account to the reserve for replacements account. Management's response: Management concurs with the finding and auditor's recommendation and on March 3, 2026 transferred $6,288 from the operating cash account to the reserve for replacements account.
Show full finding ▾Hide full finding ▴Finding reference number: 2025-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing 14.157 (034-EE145 and 2008) Auditor non-compliance code: A-Unauthorized withdrawal from replacement reserve Finding resolution status: Cleared Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $6,288 Statement of condition 2025-001: During the years ended December 31, 2025 and 2024, the Corporation withdrew funds totaling $726 and $5,562, respectively, from the reserve for replacements account without receiving approval from HUD. Criteria: Pursuant to item 5(a) of the HUD Regulatory Agreement, the Corporation shall not make withdrawals from the reserve for replacements account except after receiving the written consent of HUD and for the purpose of replacing structural elements and mechanical equipment of the Community. Effect: The Corporation is not in compliance with the terms of the HUD Regulatory Agreement. As of December 31, 2025, the reserve for replacements account is underfunded by $6,288. Cause: Management inadvertently submitted reserve for replacement withdrawal requests to HUD, which included duplicate or reduced invoices totaling $6,288. Recommendation: Management should transfer funds of $6,288 from the operating cash account to the reserve for replacements account. Management's response: Management concurs with the finding and auditor's recommendation and on March 3, 2026 transferred $6,288 from the operating cash account to the reserve for replacements account.
Finding 2025-001: Comments on the Finding and Each Recommendation During the year ended December 31, 2025 and 2024, the Corporation withdrew funds totaling $726 and $5,562, respectively, from the reserve for replacements account without receiving approval from HUD. Management should transfer funds of $6,288 from the operating cash account to the reserve for replacements account. Action(s) taken or planned on the finding Management concurs with the finding and the auditor's recommendation and on March 3, 2026 transferred $6,288 from the operating cash account to the reserve for replacements account.
2024-001
FAC accepted this audit on April 25, 2025 — management decision was due October 25, 2025.
Finding reference number: 2024-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing 14.157 (034-EE145 and 2008) Auditor non-compliance code: A-Unauthorized withdrawal from replacement reserve Finding resolution status: In Process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $5,562 Statement of condition 2024-001: During the year ended December 31, 2024, the Corporation withdrew funds totaling $5,562 from the reserve for replacements account without receiving approval from HUD. Criteria: Pursuant to item 5(a) of the HUD Regulatory Agreement, the Corporation shall not make withdrawals from the reserve for replacements account except after receiving the written consent of HUD and for the purpose of replacing structural elements and mechanical equipment of the Community. Effect: The Corporation is not in compliance with the terms of the HUD Regulatory Agreement. As of December 31, 2024, the reserve for replacements account is underfunded by $5,562. Cause: Management inadvertently submitted reserve for replacement withdrawal requests to HUD, which included duplicate or reduced invoices totaling $5,562. Recommendation: Management should transfer funds of $5,562 from the operating cash account to the reserve for replacements account. Management's response: Agree. Management intends to transfer $5,562 from the operating cash account to the reserve for replacements account.
Show full finding ▾Hide full finding ▴Finding reference number: 2024-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing 14.157 (034-EE145 and 2008) Auditor non-compliance code: A-Unauthorized withdrawal from replacement reserve Finding resolution status: In Process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $5,562 Statement of condition 2024-001: During the year ended December 31, 2024, the Corporation withdrew funds totaling $5,562 from the reserve for replacements account without receiving approval from HUD. Criteria: Pursuant to item 5(a) of the HUD Regulatory Agreement, the Corporation shall not make withdrawals from the reserve for replacements account except after receiving the written consent of HUD and for the purpose of replacing structural elements and mechanical equipment of the Community. Effect: The Corporation is not in compliance with the terms of the HUD Regulatory Agreement. As of December 31, 2024, the reserve for replacements account is underfunded by $5,562. Cause: Management inadvertently submitted reserve for replacement withdrawal requests to HUD, which included duplicate or reduced invoices totaling $5,562. Recommendation: Management should transfer funds of $5,562 from the operating cash account to the reserve for replacements account. Management's response: Agree. Management intends to transfer $5,562 from the operating cash account to the reserve for replacements account.
Finding 2024-001: Comments on the Finding and Each Recommendation During the year ended December 31, 2024, the Corporation withdrew funds totaling $5,562 from the reserve for replacements account without receiving approval from HUD. Management should transfer funds of $5,562 from the operating cash account to the reserve for replacements account. Action(s) taken or planned on the finding Management concurs with the finding and the auditor's recommendation. Management intends to transfer $5,562 from the operating cash account to the reserve for replacements account.
FAC accepted this audit on April 26, 2024 — management decision was due October 26, 2024.
FAC accepted this audit on April 27, 2023 — management decision was due October 27, 2023.
FAC accepted this audit on April 26, 2022 — management decision was due October 26, 2022.
FAC accepted this audit on April 26, 2021 — management decision was due October 26, 2021.
FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.
FAC accepted this audit on April 24, 2019 — management decision was due October 24, 2019.
FAC accepted this audit on April 23, 2018 — management decision was due October 23, 2018.
FAC accepted this audit on April 20, 2017 — management decision was due October 20, 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 California →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
