EIN: 770317384
UEI: US2PW97AYKM5
Audited by: Atherton and Associates, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 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 19, 2026 (76 days ago).
What is a management decision? →FAC accepted this audit on November 13, 2024 — management decision was due May 13, 2025.
FAC accepted this audit on November 2, 2023 — management decision was due May 2, 2024.
FAC accepted this audit on November 27, 2022 — management decision was due May 27, 2023.
FAC accepted this audit on October 21, 2021 — management decision was due April 21, 2022.
FAC accepted this audit on October 11, 2020 — management decision was due April 11, 2021.
2020-002: Eligibility Agency Department of Housing and Urban Development (HUD) CFDA Number 14.239 Program HOME Investment Partnerships Program Criteria The HOME program income requirements must be met and units must be occupied by households that are eligible as low-income or very-low income families. Condition In one tenant file reviewed, as a result of fluctuating income identified during an income recertification, the Organization was charging the tenant the fair market rent of $1,016 per month for a two bedroom unit, when the Organization should have been charging the tenant the 65% rent limit of $952 less the utilities allowance of $88 for a total of $864 per month. The Organization considers the exposure to be limited as the condition was due to an income recertification. Cause There is a two-part test for HOME program income requirements and the second part of the income test was not applied by the Organization. Effect The Organization will issue a credit to the tenant for the difference between the fair market rent and the 65% rent limit and will adjust the monthly rent to the 65% rent limit going forward. Questioned costs Not applicable.Context We tested 12% of total tenants at year end. Recommendation We recommend the Organization develop procedures to ensure that the maximum HOME rents are the lesser of: 1) The fair market rent for existing housing for comparable units in the area as established by HUD under 24 CFR 888.111; or 2) A rent that does not exceed 30% of the adjusted income of a family whose annual income equals 65% of the median income for the area, as determined by HUD, with adjustments for number of bedrooms in the unit. The HOME rent limits provided by HUD will include average occupancy per unit and adjusted income assumptions. Views of Responsible Officials The Executive Director will review tenant files to ensure all files are being charged monthly rent in accordance with HUD requirements. The Organization has and is attempting to arrange income certification training for all staff through a qualified third-party source.
Show full finding ▾Hide full finding ▴2020-002: Eligibility Agency Department of Housing and Urban Development (HUD) CFDA Number 14.239 Program HOME Investment Partnerships Program Criteria The HOME program income requirements must be met and units must be occupied by households that are eligible as low-income or very-low income families. Condition In one tenant file reviewed, as a result of fluctuating income identified during an income recertification, the Organization was charging the tenant the fair market rent of $1,016 per month for a two bedroom unit, when the Organization should have been charging the tenant the 65% rent limit of $952 less the utilities allowance of $88 for a total of $864 per month. The Organization considers the exposure to be limited as the condition was due to an income recertification. Cause There is a two-part test for HOME program income requirements and the second part of the income test was not applied by the Organization. Effect The Organization will issue a credit to the tenant for the difference between the fair market rent and the 65% rent limit and will adjust the monthly rent to the 65% rent limit going forward. Questioned costs Not applicable.Context We tested 12% of total tenants at year end. Recommendation We recommend the Organization develop procedures to ensure that the maximum HOME rents are the lesser of: 1) The fair market rent for existing housing for comparable units in the area as established by HUD under 24 CFR 888.111; or 2) A rent that does not exceed 30% of the adjusted income of a family whose annual income equals 65% of the median income for the area, as determined by HUD, with adjustments for number of bedrooms in the unit. The HOME rent limits provided by HUD will include average occupancy per unit and adjusted income assumptions. Views of Responsible Officials The Executive Director will review tenant files to ensure all files are being charged monthly rent in accordance with HUD requirements. The Organization has and is attempting to arrange income certification training for all staff through a qualified third-party source.
2020-002: Eligibility Finding In one tenant file reviewed, as a result of fluctuating income identified during an income recertification, the Organization was charging the tenant the fair market rent of $1,016 per month for a two bedroom unit, when the Organization should have been charging the tenant the 65% rent limit of $952 less the utilities allowance of $88 for a total of $864 per month. The Organization considers the exposure to be limited as the condition was due to an income recertification. Views of Responsible Official and Corrective Action The Executive Director will review tenant files to ensure all files are being charged monthly rent in accordance with HUD requirements. The Organization has and is attempting to arrange income certification training for all staff through a qualified third-party source. Name of Responsible Person Steve Madison, Executive Director Anticipated Completion Date The Board will implement the above procedure immediately.
FAC accepted this audit on October 15, 2019 — management decision was due April 15, 2020.
FAC accepted this audit on October 7, 2018 — management decision was due April 7, 2019.
FAC accepted this audit on January 9, 2018 — management decision was due July 9, 2018.
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