EIN: 943237225
UEI: NVNMC84K3X77
Single Audit filed under EIN: 941670490
That audit also covers 2 related EINs: 743078400, 822289290 · unlinked EINs have no separate FAC filing
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 April 14, 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 14, 2026 (34 days from today).
What is a management decision? →Management is not in compliance with HUD requirement for Housing Assistance Payment Contract Administration. Cause: Internal controls over compliance with program compliance requirements are not operating effectively. Effect or Potential Effect: Assistance Payments could be incorrect. Repeat finding: This is not a repeat finding. Questioned costs: There are no questioned costs associated with this finding. Perspective: EIV reports were not run within the required time frame for 2 of 8 tenants tested. Recommendation: We recommend the Owner/Agent review controls over compliance with the EIV reporting requirements. Management’s response and corrective action plan (unaudited): Property Manager has reviewed the Course Presentation Handbook on Enterprise Income Verification Specialist (EIVS) and will ensure EIV Income reports are run on time.
Show full finding ▾Hide full finding ▴Finding 2025-001: Reportable Finding Considered a Significant Deficiency - Eligibility Program name: Supportive Housing for Elderly Assistance Listing: 14.157 Federal award Identification number: 121-EE187-NP Federal award year: 2025 Federal awarding agency: U.S. Department of Housing and Urban Development (HUD) Criteria: Per HUD Handbook 4350.3, Chapter 9, Section 1, 9-5B "Owners must use the EIV system in its entirety. Condition: Management is not in compliance with HUD requirement for Housing Assistance Payment Contract Administration. Cause: Internal controls over compliance with program compliance requirements are not operating effectively. Effect or Potential Effect: Assistance Payments could be incorrect. Repeat finding: This is not a repeat finding. Questioned costs: There are no questioned costs associated with this finding. Perspective: EIV reports were not run within the required time frame for 2 of 8 tenants tested. Recommendation: We recommend the Owner/Agent review controls over compliance with the EIV reporting requirements. Management’s response and corrective action plan (unaudited): Property Manager has reviewed the Course Presentation Handbook on Enterprise Income Verification Specialist (EIVS) and will ensure EIV Income reports are run on time.
Management’s response and corrective action plan (unaudited): Property Manager has reviewed the Course Presentation Handbook on Enterprise Income Verification Specialist (EIVS) and will ensure EIV Income reports are run on time. In addition, management at Casitas of Hayward, Inc. ("Casitas") will implement a review process to ensure that all required EIV reports are run timely and maintained in the tenant lease file as required by HUD Handbook 4350.3, Chapter 9, Section 1, 9-58.
FAC accepted this audit on January 24, 2025 — management decision was due July 24, 2025.
FAC accepted this audit on July 29, 2024 — management decision was due January 29, 2025.
FAC accepted this audit on June 29, 2023 — management decision was due December 29, 2023.
FAC accepted this audit on November 15, 2022 — management decision was due May 15, 2023.
During the performance of audit procedures we noted a significant grant award was not accounted for in the books and records of the entity. Cause: The design or operation of internal controls over financial reporting are not sufficient to prevent or detect and correct misstatements on a timely basis. Effect or Potential Effect: Balances and transactions reported in the financial statements may be misstated. Auditor Non-Compliance Code: S - Internal control deficiencies. Questioned Costs: No questioned costs associated with this finding. Reporting Views of Responsible Officials: Management agrees with finding. Context: Management did not account for a significant grant award resulting in the financial statements being misstated. Recommendations: We recommend that Management review their controls over financial reporting to ensure misstatements are prevented or detected and corrected on a timely basis. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. We have strengthened or internal controls to prevent this error in the future. Response Indicator Agree Completion Date 9/30/2022 Response Management agrees with the finding. We have strengthened or internal controls to prevent this error in the future.
Show full finding ▾Hide full finding ▴Finding # 2021-001 Federal Grantor: U.S. Department of Housing and Urban Development CFDA# / Program : 14.157 - Supportive Housing for Elderly - Capital Advance Program Mortgage Note Type of Finding: Financial Statement Finding Finding Resolution Status: In Process Information on Universe Population Size: N/A Sample size information: N/A Criteria: Internal controls over financial reporting should be designed and operating to allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements on a timely basis. Statement of Condition: During the performance of audit procedures we noted a significant grant award was not accounted for in the books and records of the entity. Cause: The design or operation of internal controls over financial reporting are not sufficient to prevent or detect and correct misstatements on a timely basis. Effect or Potential Effect: Balances and transactions reported in the financial statements may be misstated. Auditor Non-Compliance Code: S - Internal control deficiencies. Questioned Costs: No questioned costs associated with this finding. Reporting Views of Responsible Officials: Management agrees with finding. Context: Management did not account for a significant grant award resulting in the financial statements being misstated. Recommendations: We recommend that Management review their controls over financial reporting to ensure misstatements are prevented or detected and corrected on a timely basis. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Management agrees with the finding. We have strengthened or internal controls to prevent this error in the future. Response Indicator Agree Completion Date 9/30/2022 Response Management agrees with the finding. We have strengthened or internal controls to prevent this error in the future.
Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2021-001 Management agrees with the finding. We have strengthened or internal controls to prevent this error in the future. 9/30/2022 Joyce Boyd
FAC accepted this audit on February 1, 2021 — management decision was due August 1, 2021.
FAC accepted this audit on February 3, 2020 — management decision was due August 3, 2020.
For the months of April 2019 through September 2019 required monthly deposits of $6,083 were not made to the reserve for replacements. Cause: Owner / Sponsor oversight. Effect or Potential Effect: Reserve for replacements is underfunded by $36,498. Auditor Non-Compliance Code: N - Reserve for replacements deposits. Questioned Costs: N/A Reporting Views of Responsible Officials: Las Bougainvilleas has insufficient cash flow to fund the replacement reserve. A rent increase has been approved by HUD effective February 2020. Management will send HUD request for residual receipts reserve withdraw based on the 9/30/19 Computation of Surplus Cash, Distribution, and Residual Receipts Report in the audit. The residual receipts withdrawal will be used to fund the fiscal year 9/30/19 unfunded replacement reserves. Context: Owner / Agent did not make all required deposits to reserve for replacements. Recommendation: We recommend the Owner / Sponsor make the required deposits to the reserve for replacements and implement a process to monitor compliance with the deposit requirements. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Las Bougainvilleas has insufficient cash flow to fund the replacement reserve. A rent increase has been approved by HUD effective February 2020. Management will send HUD request for residual receipts reserve withdraw based on the 9/30/19 Computation of Surplus Cash, Distribution, and Residual Receipts Report in the audit. The residual receipts withdrawal will be used to fund the fiscal year 9/30/19 unfunded replacement reserves. Response Indicator Agree Completion Date 9/30/2020 Response Las Bougainvilleas has insufficient cash flow to fund the replacement reserve. A rent increase has been approved by HUD effective February 2020. Management will send HUD request for residual receipts reserve withdraw based on the 9/30/19 Computation of Surplus Cash, Distribution, and Residual Receipts Report in the audit. The residual receipts withdrawal will be used to fund the fiscal year 9/30/19 unfunded replacement reserves.
Show full finding ▾Hide full finding ▴Finding # 2019-001 Federal Grantor: U.S. Department of Housing and Urban Development CFDA# / Program : 14.157 - Supportive Housing for Elderly - Capital Advance Program Mortgage Note Type of Finding: Federal Award Finding Finding Resolution Status: In Process Information on Universe Population Size: Monthly deposits to the reserve for replacements. Sample size information: All monthly deposits tested. Criteria: Owner / Sponsor is required to make monthly deposits to the replacement reserve in accordance with the Section 202 regulatory agreement. Statement of Condition: For the months of April 2019 through September 2019 required monthly deposits of $6,083 were not made to the reserve for replacements. Cause: Owner / Sponsor oversight. Effect or Potential Effect: Reserve for replacements is underfunded by $36,498. Auditor Non-Compliance Code: N - Reserve for replacements deposits. Questioned Costs: N/A Reporting Views of Responsible Officials: Las Bougainvilleas has insufficient cash flow to fund the replacement reserve. A rent increase has been approved by HUD effective February 2020. Management will send HUD request for residual receipts reserve withdraw based on the 9/30/19 Computation of Surplus Cash, Distribution, and Residual Receipts Report in the audit. The residual receipts withdrawal will be used to fund the fiscal year 9/30/19 unfunded replacement reserves. Context: Owner / Agent did not make all required deposits to reserve for replacements. Recommendation: We recommend the Owner / Sponsor make the required deposits to the reserve for replacements and implement a process to monitor compliance with the deposit requirements. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Las Bougainvilleas has insufficient cash flow to fund the replacement reserve. A rent increase has been approved by HUD effective February 2020. Management will send HUD request for residual receipts reserve withdraw based on the 9/30/19 Computation of Surplus Cash, Distribution, and Residual Receipts Report in the audit. The residual receipts withdrawal will be used to fund the fiscal year 9/30/19 unfunded replacement reserves. Response Indicator Agree Completion Date 9/30/2020 Response Las Bougainvilleas has insufficient cash flow to fund the replacement reserve. A rent increase has been approved by HUD effective February 2020. Management will send HUD request for residual receipts reserve withdraw based on the 9/30/19 Computation of Surplus Cash, Distribution, and Residual Receipts Report in the audit. The residual receipts withdrawal will be used to fund the fiscal year 9/30/19 unfunded replacement reserves.
2019-001 Las Bougainvilleas has insufficient cash flow to fund the replacement reserve. A rent increase has been approved by HUD effective February 2020. Management will send HUD request for residual receipts reserve withdraw based on the 9/30/19 Computation of Surplus Cash, Distribution, and Residual Receipts Report in the audit. The residual receipts withdrawal will be used to fund the fiscal year 9/30/19 unfunded replacement reserves.. 9/30/2020 Joyce Boyd
FAC accepted this audit on June 4, 2019 — management decision was due December 4, 2019.
FAC accepted this audit on December 25, 2017 — management decision was due June 25, 2018.
FAC accepted this audit on January 24, 2017 — management decision was due July 24, 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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