FAC Explorer

Audit 404013

FY End
2025-12-31
Total Expended
$1.93M
Findings
1
Programs
1
Organization: Vineyard Village Inc. (CA)
Year: 2025 Accepted: 2026-06-17
Auditor: APRIO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1217901 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $1.93M Yes 1

Contacts

Name Title Type
L2DCKD28EQP4 Jose Sanchez Auditee
5108092738 Courtney, Sharp Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Vineyard Village, Inc. under programs of the federal government as of and for the year ended December 31, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Because the Schedule presents only a selected portion of the operations of the Corporation, it is not intended to and does not present the financial position, changes in net assets or cash flows of Vineyard Village, Inc.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A-122, "Cost Principles for Non-Profit Organizations" or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Vineyard Village, Inc. has elected not to use the 15% de minimis indirect cost rate allowed under Uniform Guidance.

Finding Details

Finding 2025-001
Finding 2025-001: Reportable Finding Considered a Significant Deficiency - Eligibility Program name: Section 8 Housing Assistance Payments Program Assistance Listing: 14.195 Federal award Identification number: CA39-T801-017 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 EIV system in its entirety." Condition: Three of nine lease files tested did not have timely EIV reports. Cause: Internal controls over compliance with program compliance requirements are not operating effectively. Effect or Potential Effect: Assistance Payments could be incorrect. Known Questioned Costs: No known questioned costs. Context: Our sample included 9 units out of a population of 75 units; 3 errors were noted, indicating a potential systemic issue. Repeat finding: This is not a repeat finding. 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 SAHA PM has placed a clarification record added to the file. Moving forward, property supervisor will ensure that property manager runs and files away the EIV report prior to the Recertification effective date and the Existing Tenant Search prior to move in.