EIN: 947147841
UEI: MYQRKM53KGA9
Audited by: Propp Christensen Caniglia 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 January 29, 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 July 29, 2026 (37 days ago).
What is a management decision? →FAC accepted this audit on November 22, 2024 — management decision was due May 22, 2025.
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
FAC accepted this audit on November 8, 2022 — management decision was due May 8, 2023.
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
FAC accepted this audit on September 28, 2020 — management decision was due March 28, 2021.
Finding No. 2020-001 CFDA Number: 14.195 Program Name: Section 8 Housing Assistance Payments Program Federal Agency: Department of Housing and Urban Development Federal Award Type: Significant Deficiency and Noncompliance Compliance Requirement: Special Tests Questioned Costs: N/A Repeat Finding: No Title and CFDA Number of Federal Program: Section 8 Rental Subsidy Program Type of Finding: Federal Award Finding Finding Resolution Status: Resolved Population Size: 12 months Sample Size: 12 months Questioned Costs: None Noncompliance Information: 1 instance of noncompliance Auditor Noncompliance Code: N ? Reserve for Replacement Deposits HUD Project Number: CA39M000272 Criteria Management is responsible for making monthly required deposits into the replacement reserve account in accordance with The Uniform Guidance and in the approved amount. Condition We noted one instance during our testing where management did not make the required monthly deposit into the replacement reserve account on a timely manner. June 2020 deposit was made in July 2020. Cause Management's policies were not followed with respect to making the HUD required monthly deposit into the replacement reserve account on time. Effect of Condition The Project is out of compliance with the reporting requirements detailed in the Uniform Guidance and the replacement reserve account is under funded by $4,324 as of June 2020. Recommendation We recommend that the Project implement controls and procedures to ensure the required monthly deposits are completed on time. Management's Response Management is aware that one deposit was not made on time and that the replacement reserve account is underfunded as of June 2020. Management addressed the significant deficiency and will take the adequate steps to implement controls and procedures to ensure that the required monthly deposits are completed on time.
Show full finding ▾Hide full finding ▴Finding No. 2020-001 CFDA Number: 14.195 Program Name: Section 8 Housing Assistance Payments Program Federal Agency: Department of Housing and Urban Development Federal Award Type: Significant Deficiency and Noncompliance Compliance Requirement: Special Tests Questioned Costs: N/A Repeat Finding: No Title and CFDA Number of Federal Program: Section 8 Rental Subsidy Program Type of Finding: Federal Award Finding Finding Resolution Status: Resolved Population Size: 12 months Sample Size: 12 months Questioned Costs: None Noncompliance Information: 1 instance of noncompliance Auditor Noncompliance Code: N ? Reserve for Replacement Deposits HUD Project Number: CA39M000272 Criteria Management is responsible for making monthly required deposits into the replacement reserve account in accordance with The Uniform Guidance and in the approved amount. Condition We noted one instance during our testing where management did not make the required monthly deposit into the replacement reserve account on a timely manner. June 2020 deposit was made in July 2020. Cause Management's policies were not followed with respect to making the HUD required monthly deposit into the replacement reserve account on time. Effect of Condition The Project is out of compliance with the reporting requirements detailed in the Uniform Guidance and the replacement reserve account is under funded by $4,324 as of June 2020. Recommendation We recommend that the Project implement controls and procedures to ensure the required monthly deposits are completed on time. Management's Response Management is aware that one deposit was not made on time and that the replacement reserve account is underfunded as of June 2020. Management addressed the significant deficiency and will take the adequate steps to implement controls and procedures to ensure that the required monthly deposits are completed on time.
Name of auditee: Humboldt Plaza Corporation Name of audit firm: Propp Christensen Caniglia, LLP Period covered by the audit: July 1, 2019 through June 30, 2020 CAP prepared by: Name: Dave Michon Position: CEO, Arrowhead Housing Inc. Telephone: 916-485-7368 Comments: Management agrees with finding Actions: Management will implement a system to ensure that the required monthly deposits to the replacement reserve are completed on time. Anticipated completion date: July 1, 2020
FAC accepted this audit on September 27, 2019 — management decision was due March 27, 2020.
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
FAC accepted this audit on May 16, 2018 — management decision was due November 16, 2018.
FAC accepted this audit on November 27, 2016 — management decision was due May 27, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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