EIN: 946130795
UEI: KKX2N3K41U77
Audited by: Aprio LLP
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 5, 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 August 5, 2026 (36 days ago).
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 Summary Report, Income Report, and Income Discrepancy Reports was not in 2 of the 16 files tested. Recommendation: We recommend the Owner/Agent review controls over compliance with the EIV reporting requirements. Management’s response and corrective action plan (unaudited): Management at Satellite Affordable Housing Associates Property Management (“SAHA PM”) will implement a review process to verify billed subsidy amounts against the approved contract rent schedule, train staff on entering the correct approved contract rent amounts in Yardi, and reimburse the Federal program for identified overcharges.
Show full finding ▾Hide full finding ▴Finding 2025-001: Reportable Finding Considered a Significant Deficiency - Eligibility Program name: Project-Based Rental Assistance Assistance Listing: 14.195 Federal award Identification number: CA39L000046 / CA39M000149 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 Summary Report, Income Report, and Income Discrepancy Reports was not in 2 of the 16 files tested. Recommendation: We recommend the Owner/Agent review controls over compliance with the EIV reporting requirements. Management’s response and corrective action plan (unaudited): Management at Satellite Affordable Housing Associates Property Management (“SAHA PM”) will implement a review process to verify billed subsidy amounts against the approved contract rent schedule, train staff on entering the correct approved contract rent amounts in Yardi, and reimburse the Federal program for identified overcharges.
Management at Satellite Affordable Housing Associates Property Management (“SAHA PM”) will implement a review process to verify billed subsidy amounts against the approved contract rent schedule, train staff on entering the correct approved contract rent amounts in Yardi, and reimburse the Federal program for identified overcharges.
FAC accepted this audit on January 21, 2025 — management decision was due July 21, 2025.
FAC accepted this audit on January 2, 2024 — management decision was due July 2, 2024.
FAC accepted this audit on January 15, 2023 — management decision was due July 15, 2023.
FAC accepted this audit on January 13, 2022 — management decision was due July 13, 2022.
FAC accepted this audit on January 7, 2021 — management decision was due July 7, 2021.
FAC accepted this audit on January 22, 2020 — management decision was due July 22, 2020.
For one of the twenty units tested during lease file testing procedures (Beth Asher Unit 402), Owner/Agent could not locate the entire applicant and tenant lease file. Noncompliance Code: R - Section 8 Program Administration Questioned Costs: N/A Cause: Owner / Sponsor oversight. Effect: Ineligible person(s) may be allowed to live on site and receive subsidy. Recommendation: We recommned the Owner / Sponsor review their procedures for recordkeeping and document retention. Summary of Auditee's Comments: The management company?s policy is to maintain resident files in a locked cabinet at all times. This was an isolated incident and the management company is implementing random audits of resident files in addition to its regularly-scheduled financial and compliance audits because of this incident. Views of Responsible Officials and Planned Corrective Actions: The management company?s policy is to maintain resident files in a locked cabinet at all times. This was an isolated incident and the management company is implementing random audits of resident files in addition to its regularly-scheduled financial and compliance audits because of this incident.
Show full finding ▾Hide full finding ▴Finding # 2019-001 Federal Grantor: U.S. Department of Housing and Urban Development CFDA# / Program : 14.195 - Section 8 Housing Assistance Payments Program Criteria: HUD Handbook 4350.3, REV-1, Chg. 4, Chapter 4, Paragraph 4-22 E: "The applicant's or tenant's file should be available for review by the applicant or tenant upon request or by a third party who provides signed authorization for access from the applicant or tenant." Condition: For one of the twenty units tested during lease file testing procedures (Beth Asher Unit 402), Owner/Agent could not locate the entire applicant and tenant lease file. Noncompliance Code: R - Section 8 Program Administration Questioned Costs: N/A Cause: Owner / Sponsor oversight. Effect: Ineligible person(s) may be allowed to live on site and receive subsidy. Recommendation: We recommned the Owner / Sponsor review their procedures for recordkeeping and document retention. Summary of Auditee's Comments: The management company?s policy is to maintain resident files in a locked cabinet at all times. This was an isolated incident and the management company is implementing random audits of resident files in addition to its regularly-scheduled financial and compliance audits because of this incident. Views of Responsible Officials and Planned Corrective Actions: The management company?s policy is to maintain resident files in a locked cabinet at all times. This was an isolated incident and the management company is implementing random audits of resident files in addition to its regularly-scheduled financial and compliance audits because of this incident.
Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2019-001 The management company?s policy is to maintain resident files in a locked cabinet at all times. This was an isolated incident and the management company is implementing random audits of resident files in addition to its regularly-scheduled financial and compliance audits because of this incident. 09/30/2020 Steve Herman ? V.P. of Finance
FAC accepted this audit on January 6, 2019 — management decision was due July 6, 2019.
FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on January 2, 2017 — management decision was due July 2, 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.
Browse other Single Audit organizations in California →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
