EIN: 953532315
UEI: QA8DJ9M75Z21
Audited by: Dauby O'Connor & Zaleski, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 28, 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 28, 2026 (32 days ago).
What is a management decision? →FAC accepted this audit on June 24, 2025 — management decision was due December 24, 2025.
FAC accepted this audit on March 15, 2024 — management decision was due September 15, 2024.
FAC accepted this audit on December 28, 2022 — management decision was due June 28, 2023.
FAC accepted this audit on January 4, 2022 — management decision was due July 4, 2022.
Section III-Federal Award Findings and Questioned Costs Finding Reference Number: #2021-001 Assistance Listing title and number (federal award identification and year): Section 8 Housing Assistance Payments Contract, Assistance Listing No. 14.195 (122-EH078-WAH-L8, 1982) Auditor non-compliance code: H - Unauthorized Distribution of Project Assets Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: Not applicable Name of Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $72,658 Statement of condition #2021-001 (Assistance Listing No. 14.195): During the year ended September 30, 2021, the Corporation made distributions and paid entity expenses of $72,658 in excess of surplus cash. Criteria: Pursuant to Section 6e of the Regulatory Agreement, the Corporation shall not make, or receive and retain, any distributions of assets or any income of any kind of the project except surplus cash. Cause: Management distributed an amount greater than the total of the September 30, 2020 and March 31, 2021 surplus cash amounts. Effect or potential effect: The payment of distribution or entity expenses without surplus cash could result in the Corporation not having enough funds to cover operations. Recommendation: Management should limit the payment of distributions and entity expenses to surplus cash. As of September 30, 2021 the Corporation is in a surplus cash position; therefore, no further action is required. Completion Date: September 30, 2021 Management Response: Management concurs. Management will limit future distributions and payment of entity expenses to surplus cash.
Show full finding ▾Hide full finding ▴Section III-Federal Award Findings and Questioned Costs Finding Reference Number: #2021-001 Assistance Listing title and number (federal award identification and year): Section 8 Housing Assistance Payments Contract, Assistance Listing No. 14.195 (122-EH078-WAH-L8, 1982) Auditor non-compliance code: H - Unauthorized Distribution of Project Assets Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: Not applicable Name of Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $72,658 Statement of condition #2021-001 (Assistance Listing No. 14.195): During the year ended September 30, 2021, the Corporation made distributions and paid entity expenses of $72,658 in excess of surplus cash. Criteria: Pursuant to Section 6e of the Regulatory Agreement, the Corporation shall not make, or receive and retain, any distributions of assets or any income of any kind of the project except surplus cash. Cause: Management distributed an amount greater than the total of the September 30, 2020 and March 31, 2021 surplus cash amounts. Effect or potential effect: The payment of distribution or entity expenses without surplus cash could result in the Corporation not having enough funds to cover operations. Recommendation: Management should limit the payment of distributions and entity expenses to surplus cash. As of September 30, 2021 the Corporation is in a surplus cash position; therefore, no further action is required. Completion Date: September 30, 2021 Management Response: Management concurs. Management will limit future distributions and payment of entity expenses to surplus cash.
Name of auditee: Westside Center Housing for the Elderly HUD auditee identification number: 122-11226 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended September 30, 2021 CAP prepared by Name: Oke Johnson Position: Executive Vice President Telephone number: (559) 489-9930 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Comments on the Finding and Each Recommendation: During the year ended September 30, 2021, the Corporation made distributions and paid entity expenses of $72,658 in excess of surplus cash. Management should limit the payment of distributions and entity expenses to surplus cash. As of September 30, 2021 the Corporation is in a surplus cash position; therefore, no further action is required. Action(s) taken or planned on the finding: Management concurs. As of September 30, 2021 the Corporation is in a surplus cash position; therefore, no further action is required. Management will limit future distributions and payment of entity expenses to surplus cash.
FAC accepted this audit on February 15, 2021 — management decision was due August 15, 2021.
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
FAC accepted this audit on February 19, 2019 — management decision was due August 19, 2019.
FAC accepted this audit on January 7, 2018 — management decision was due July 7, 2018.
FAC accepted this audit on January 10, 2017 — management decision was due July 10, 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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