EIN: 680373721
UEI: S8L4KQPZQG88
Audited by: Aprio, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 4, 2025. 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 June 4, 2026 (98 days ago).
What is a management decision? →FAC accepted this audit on November 1, 2024 — management decision was due May 1, 2025.
FAC accepted this audit on October 5, 2023 — management decision was due April 5, 2024.
Management released $6,000 from the replacement reserve without HUD approval. Cause: Funds were needed for temporary cash flow shortage and the funds were returned on 7/18/2023. Effect or Potential Effect: The replacement reserve is underfunded by $6,000. Auditor Non-Compliance Code: A - Unauthorized withdrawals from replacement reserve account Questioned Costs: $6,000 Reporting Views of Responsible Officials: Funds were needed for temporary cash flow shortage and the funds were returned on 7/18/2023. Context: N/A Recommendations: Management should implement controls to prevent releases from the restricted reserves without proper approval. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Funds were needed for temporary cash flow shortage and the funds were returned on 7/18/2023. Response Indicator Agree Completion Date 7/18/2023 Response Funds were needed for temporary cash flow shortage and the funds were returned on 7/18/2023.
Show full finding ▾Hide full finding ▴Finding # 2023-001 Federal Grantor: U.S. Department of Housing and Urban Development CFDA# / Program : 14.181 Supportive Housing for Persons with Disabilities Type of Finding: Federal Award Finding Finding Resolution Status: Resolved Information on Universe Population Size: There were two replacement reserve disbursement during the year. Sample size information: Tests were performed on both replacement reserve releases. Criteria: Releases from the replacement reserve must be approved by HUD prior to the release. Statement of Condition: Management released $6,000 from the replacement reserve without HUD approval. Cause: Funds were needed for temporary cash flow shortage and the funds were returned on 7/18/2023. Effect or Potential Effect: The replacement reserve is underfunded by $6,000. Auditor Non-Compliance Code: A - Unauthorized withdrawals from replacement reserve account Questioned Costs: $6,000 Reporting Views of Responsible Officials: Funds were needed for temporary cash flow shortage and the funds were returned on 7/18/2023. Context: N/A Recommendations: Management should implement controls to prevent releases from the restricted reserves without proper approval. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Funds were needed for temporary cash flow shortage and the funds were returned on 7/18/2023. Response Indicator Agree Completion Date 7/18/2023 Response Funds were needed for temporary cash flow shortage and the funds were returned on 7/18/2023.
Funds were needed for temporary cash flow shortage and the funds were returned on 7/18/2023.
FAC accepted this audit on November 14, 2022 — management decision was due May 14, 2023.
FAC accepted this audit on September 21, 2021 — management decision was due March 21, 2022.
FAC accepted this audit on September 21, 2020 — management decision was due March 21, 2021.
FAC accepted this audit on October 30, 2019 — management decision was due April 30, 2020.
FAC accepted this audit on September 24, 2018 — management decision was due March 24, 2019.
FAC accepted this audit on October 1, 2017 — management decision was due April 1, 2018.
FAC accepted this audit on October 9, 2016 — management decision was due April 9, 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.
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