EIN: 943351615
UEI: EP3YU1PWMZM1
Audited by: CliftonLarsonAllen LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 12, 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 12, 2026 (82 days ago).
What is a management decision? →FAC accepted this audit on December 24, 2024 — management decision was due June 24, 2025.
FAC accepted this audit on January 2, 2024 — management decision was due July 2, 2024.
Management is required to maintain financial reporting for gross rent revenues and losses from apartment vacancies in accordance with HUD Handbook 4370.2. During our audit procedures for vacancy losses, we evaluated by recalculating the reported amount based apartment vacancy census and board approved apartment prices and found that rent revenue – gross potential and vacancies – apartments were both overstated by $954,212. Cause and Effect: Rent revenue – gross potential and vacancies – apartments calculated during annual financial close contained a calculation error. As a result, the entry to record the rent revenue – gross potential and vacancies – apartments was recorded incorrectly. Context: Management’s internal control for reviewing the vacancy loss calculation did not function properly. Questioned costs: $0 Repeat Finding: Not a repeat finding. Recommendation: We recommend management institute a process for AVSF’s finance team review checks and balances relative to the maximum rent revenue – gross potential during year end financial close, so that the vacancy loss reported as vacancies – apartments can be recorded correctly. Views of Responsible Officials and Planned Corrective Action: Management agrees with this recommendation and will institute the recommended process change. Going forward, management will add check totals to the vacancy loss adjustment, in order to post the appropriate entries in the general ledger.
Show full finding ▾Hide full finding ▴Finding 2023-002: Cash Receipts - Material Weakness in Internal Control Over Compliance Federal Program: Mortgage Insurance Nursing Homes (Assistance Listing #14,129) Federal Agency: U.S. Department of Housing and Urban Development Award Year: Loan Criteria: Management is responsible for establishing and maintain an effective control over compliance. A strong internal control system ensures that compliance requirements are met. Condition: Management is required to maintain financial reporting for gross rent revenues and losses from apartment vacancies in accordance with HUD Handbook 4370.2. During our audit procedures for vacancy losses, we evaluated by recalculating the reported amount based apartment vacancy census and board approved apartment prices and found that rent revenue – gross potential and vacancies – apartments were both overstated by $954,212. Cause and Effect: Rent revenue – gross potential and vacancies – apartments calculated during annual financial close contained a calculation error. As a result, the entry to record the rent revenue – gross potential and vacancies – apartments was recorded incorrectly. Context: Management’s internal control for reviewing the vacancy loss calculation did not function properly. Questioned costs: $0 Repeat Finding: Not a repeat finding. Recommendation: We recommend management institute a process for AVSF’s finance team review checks and balances relative to the maximum rent revenue – gross potential during year end financial close, so that the vacancy loss reported as vacancies – apartments can be recorded correctly. Views of Responsible Officials and Planned Corrective Action: Management agrees with this recommendation and will institute the recommended process change. Going forward, management will add check totals to the vacancy loss adjustment, in order to post the appropriate entries in the general ledger.
Finding 2023-002: Cash Receipts - Material Weakness in Internal Control Over Compliance As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) we have provided below our response and corrective action plan addressing the finding noted in the Single Audit reporting package for Elder Care Alliance of San Francisco (“AVSF”) for the year ended June 30, 2023. Response and Corrective Action Plan: Going forward, management will add check totals to the vacancy loss adjustment, in order to post the appropriate entries in the general ledger. In addition, management will perform high level calculations to review against our reporting and investigate additional reports for comparison purposes. Responsible Person: Amanda Casey, Accounting Consultant, under the oversight of Bing Isenberg, Chief Financial Officer
FAC accepted this audit on October 25, 2022 — management decision was due April 25, 2023.
FAC accepted this audit on October 25, 2021 — management decision was due April 25, 2022.
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
FAC accepted this audit on September 30, 2019 — management decision was due March 30, 2020.
FAC accepted this audit on September 25, 2018 — management decision was due March 25, 2019.
FAC accepted this audit on October 2, 2017 — management decision was due April 2, 2018.
FAC accepted this audit on September 27, 2016 — management decision was due March 27, 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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