EIN: 943361464
UEI: M78YNKNRKNU1
Audited by: BPM
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 March 10, 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 September 10, 2026 (3 days ago).
What is a management decision? →Finding Reference Number: 2025-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant; Home Investment Partnerships Program Loan Assistance Listing Number: 14.218 and 14.239 Pass-Through Agency: Alameda County Housing and Community Development and City of Alameda Award Period: 2021 - 2072 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: The Organization does not comply with the terms of its loan agreements. Condition and Context: During the audit engagement, it was identified that the Organization does not perform a reconciliation of excess cash for cash reserves and does not obtain supporting documentation for qualifying low-income housing individuals. Additionally, the Organization does not currently perform the required identification of units due for inspection nor conduct inspections at the prescribed frequency. Effect: Failure to comply with the loan agreement. Cause: Failure in the implementation of controls throughout the year. Repeat Finding: Yes. Prior year finding reference number: 2024-005. Recommendation: We recommend that management implement a reconciliation of excess cash and obtain supporting documentation to validate low-income housing individuals to comply with the requirements set forth in the loan agreements. Views of Responsible Official: Management agrees with the comment and is enhancing its compliance approach as it relates to loan obligations and tenant documentation.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2025-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant; Home Investment Partnerships Program Loan Assistance Listing Number: 14.218 and 14.239 Pass-Through Agency: Alameda County Housing and Community Development and City of Alameda Award Period: 2021 - 2072 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: The Organization does not comply with the terms of its loan agreements. Condition and Context: During the audit engagement, it was identified that the Organization does not perform a reconciliation of excess cash for cash reserves and does not obtain supporting documentation for qualifying low-income housing individuals. Additionally, the Organization does not currently perform the required identification of units due for inspection nor conduct inspections at the prescribed frequency. Effect: Failure to comply with the loan agreement. Cause: Failure in the implementation of controls throughout the year. Repeat Finding: Yes. Prior year finding reference number: 2024-005. Recommendation: We recommend that management implement a reconciliation of excess cash and obtain supporting documentation to validate low-income housing individuals to comply with the requirements set forth in the loan agreements. Views of Responsible Official: Management agrees with the comment and is enhancing its compliance approach as it relates to loan obligations and tenant documentation.
Finding Reference Number: 2025-003 Corrective Action: APC is enhancing its compliance approach for loan-related obligations, including reserve reviews and tenant documentation. Oversight of required monitoring activities will be reinforced under the direction of Renee Wright, Director of Property Management. Responsible Person(s): Brett A. Mlinarich, Director of Finance; Renee Wright, Director of Property Management Anticipated Completion Date: March 31, 2026
2024-005
FAC accepted this audit on December 2, 2025 — management decision was due June 2, 2026.
Requirement set forth in the Loan Agreements Type of Finding : Significant Deficiency in Internal Control Over Compliance Criteria: The Organization does not comply with the terms of its loan agreements. Condition and Context: During the audit engagement, it was identified that the organization does not perform a reconciliation of excess cash for cash reserves and does not obtain supporting documentation for qualifying low-income housing individuals. Effect: Failure to comply with the loan agreement. Cause: Failure in the implementation of controls throughout the year. Repeat finding: The finding is NOT a repeat finding. Recommendation: We recommend that management implement a reconciliation of excess cash and obtain supporting documentation to validate low-income housing individuals to comply with the requirements set forth in the loan agreements. Views of Responsible Official: Management will review its controls and adopt a formal reserve reconciliation and obtain the required documentation.
Show full finding ▾Hide full finding ▴Requirement set forth in the Loan Agreements Type of Finding : Significant Deficiency in Internal Control Over Compliance Criteria: The Organization does not comply with the terms of its loan agreements. Condition and Context: During the audit engagement, it was identified that the organization does not perform a reconciliation of excess cash for cash reserves and does not obtain supporting documentation for qualifying low-income housing individuals. Effect: Failure to comply with the loan agreement. Cause: Failure in the implementation of controls throughout the year. Repeat finding: The finding is NOT a repeat finding. Recommendation: We recommend that management implement a reconciliation of excess cash and obtain supporting documentation to validate low-income housing individuals to comply with the requirements set forth in the loan agreements. Views of Responsible Official: Management will review its controls and adopt a formal reserve reconciliation and obtain the required documentation.
1-Develop a reconciliation process for excess cash reserves to ensure compliance with loan agreements 2-Implement procedures to obtain and maintain documentation for qualifying low-income housing individuals. 3-Train staff on compliance requirements for loan agreements and reconciliation processes.
FAC accepted this audit on December 17, 2024 — management decision was due June 17, 2025.
During the audit engagement, it was identified that the Organization does not have a formal procurement policy, therefore, not in compliance with the requirements set forth by the Major Program.
Show full finding ▾Hide full finding ▴During the audit engagement, it was identified that the Organization does not have a formal procurement policy, therefore, not in compliance with the requirements set forth by the Major Program.
APC has adopted a procurement policy(attached) that is compliant with the requirements of CFR and full full implementation of the policy will be complete by 12/31/2024
FAC accepted this audit on October 22, 2024 — management decision was due April 22, 2025.
FAC accepted this audit on October 22, 2024 — management decision was due April 22, 2025.
FAC accepted this audit on January 6, 2021 — management decision was due July 6, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 20, 2018 — management decision was due May 20, 2019.
FAC accepted this audit on November 26, 2017 — management decision was due May 26, 2018.
FAC accepted this audit on May 31, 2017 — management decision was due December 1, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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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