EIN: 232211053
UEI: JK77U86N8KM1
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 31, 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 (36 days from today).
What is a management decision? →Finding reference number: 2025-001 Assistance Listing (Federal award identification number and year): Section 8 Project-Based Cluster – Project Based Rental Assistance (PBRA), Assistance Listing 14.195 Auditor non-compliance code: N-Reserve for Replacements Deposits 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: $1,483 Statement of condition 2025-001: All the required monthly reserve for replacements deposits were not made during the year ended December 31, 2025. Criteria: The HAP contract requires monthly deposits into a separate reserve for replacements account in the amount of $1,483. Effect: The Corporation is not in compliance with the terms of the HAP contract. The reserve for replacements account is underfunded by $1,483 at December 31, 2025. Cause: Management did not make the full monthly deposit to the reserve for replacements account for eight months during the year ended December 31, 2025. Recommendation: Management should transfer $1,483 into the reserve for replacements account from the operating cash account as soon as possible. Management's response: Management concurs with the finding and agrees with the recommendation and will transfer $1,483 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): Section 8 Project-Based Cluster – Project Based Rental Assistance (PBRA), Assistance Listing 14.195 Auditor non-compliance code: N-Reserve for Replacements Deposits 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: $1,483 Statement of condition 2025-001: All the required monthly reserve for replacements deposits were not made during the year ended December 31, 2025. Criteria: The HAP contract requires monthly deposits into a separate reserve for replacements account in the amount of $1,483. Effect: The Corporation is not in compliance with the terms of the HAP contract. The reserve for replacements account is underfunded by $1,483 at December 31, 2025. Cause: Management did not make the full monthly deposit to the reserve for replacements account for eight months during the year ended December 31, 2025. Recommendation: Management should transfer $1,483 into the reserve for replacements account from the operating cash account as soon as possible. Management's response: Management concurs with the finding and agrees with the recommendation and will transfer $1,483 from the operating cash account to the reserve for replacements account.
Comments on the Finding and Each Recommendation All the required monthly reserve for replacements deposits were not made during the year ended December 31, 2025. Management should transfer $1,483 into the reserve for replacements account from the operating cash account as soon as possible. Action(s) taken or planned on the finding Management concurs with the finding and agrees with the recommendation and will transfer $1,483 from the operating cash account to the reserve for replacements account.
FAC accepted this audit on April 25, 2025 — management decision was due October 25, 2025.
FAC accepted this audit on April 26, 2024 — management decision was due October 26, 2024.
FAC accepted this audit on April 26, 2023 — management decision was due October 26, 2023.
FAC accepted this audit on April 27, 2022 — management decision was due October 27, 2022.
Item 2021-001 - Tenant Eligibility, Supporting Documentation CFDA Number: 14.182 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: January 1, 2021 through December 31, 2021 Pass-Through Entity: Not applicable Criteria: The Corporation is required to maintain documentation of current signed HUD form 50059, annual recertification. Questioned Cost: None. Condition/Context: There was missing documentation in one of the tenant files selected for the above required information. Our population included all tenants. Our sample included ten tenant files. This was not a statistically valid sample. Cause: Lack of management oversight due to turnover. Effect: One of ten tenant files reviewed were missing required support as indicated above. Recommendation: The Corporation should have procedures in place to ensure documentation is maintained accordance with its requirements.
Show full finding ▾Hide full finding ▴Item 2021-001 - Tenant Eligibility, Supporting Documentation CFDA Number: 14.182 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: January 1, 2021 through December 31, 2021 Pass-Through Entity: Not applicable Criteria: The Corporation is required to maintain documentation of current signed HUD form 50059, annual recertification. Questioned Cost: None. Condition/Context: There was missing documentation in one of the tenant files selected for the above required information. Our population included all tenants. Our sample included ten tenant files. This was not a statistically valid sample. Cause: Lack of management oversight due to turnover. Effect: One of ten tenant files reviewed were missing required support as indicated above. Recommendation: The Corporation should have procedures in place to ensure documentation is maintained accordance with its requirements.
Views of Responsible Officials and Planned Corrective Actions: During times of team member turnover, the Regional Property Supervisor will complete more frequent site visits and ensure recertifications are being completed timely and properly. Further, when there is team member stability, the Regional Property Supervisor will ensure that the property manager and team at the community are completing timely and accurate recertifications. Team members are required to attend HumanGood and encouraged to attend third-party industry trainings. Name(s) of the Contact Person(s) Responsible for Corrective Action: Vaccine Irick, Regional Property Supervisor. Anticipated Completion Date: 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.
The Corporation did not make the required deposit of $4,076 to the reserve for replacement account for December 2019. Cause: The required deposit was not made due a processing delay at the bank handling the transfer. Context: Our population included the monthly deposits to the reserve for replacement account. Effect: The Corporation did not make the required deposit of $4,076 to the reserve for replacement account for December 2019 until January 2, 2020. Recommendation: The Corporation should have procedures in place to ensure deposits are completed on a timely basis in accordance with its requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, and is in the process of taking the necessary steps to transfer the delinquent deposits. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2019-001 - Required Deposits to the Reserve for Replacement Account CFDA Number: 14.182 Federal Agency: US Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: January 1, 2019 - December 31, 2019 Pass-Through Entity: Not applicable Criteria: The Corporation failed to make all of its required deposits to its reserve for replacement account for 2019. The Corporation was required to make monthly deposits of $4,076 into the reserve for replacement account. Questioned Cost: None Condition: The Corporation did not make the required deposit of $4,076 to the reserve for replacement account for December 2019. Cause: The required deposit was not made due a processing delay at the bank handling the transfer. Context: Our population included the monthly deposits to the reserve for replacement account. Effect: The Corporation did not make the required deposit of $4,076 to the reserve for replacement account for December 2019 until January 2, 2020. Recommendation: The Corporation should have procedures in place to ensure deposits are completed on a timely basis in accordance with its requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, and is in the process of taking the necessary steps to transfer the delinquent deposits. See Corrective Action Plan.
Corrective Action Plan Corrective Action Planned: Management will set up additional controls to ensure replacement reserve deposits are made timely in December. Through management?s current review procedures, the replacement reserve deposit error was identified and corrected immediately after year-end, on January 2, 2020. HumanGood Pennsylvania has a dedicated accountant that is assigned to the HUD Project to work with TD Bank to make sure the replacement reserve deposits are made timely. In the month of December, on a going forward basis the accountant will confirm the vacation schedule of the TD Bank representative and ensure the deposit is made prior to that vacation timing if it crosses over from December to January. The Assistant Controller will review and monitor the replacement reserve deposit monthly to ensure it is made accurately and timely. Name(s) of Contact Person(s) Responsible for Corrective Action: Derrick Lawson- Assistant Controller. Anticipated Completion Date: January 1, 2020.
FAC accepted this audit on April 24, 2019 — management decision was due October 24, 2019.
FAC accepted this audit on May 24, 2018 — management decision was due November 24, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
