CITY AND COUNTY OF SAN FRANCISCOOFFICE OF THE CONTROLLER Ben RosenfieldController
Monique ZmudaDeputy Controller
M E M O R A N D U M
415-554-7500 City Hall • 1 Dr. Carlton B. Goodlett Place • Room 316 • San Francisco CA 94102-4694 FAX 415-554-7466
Based in San Francisco’s Tenderloin neighborhood, Tenderloin Housing Clinic (THC)operates the City’s largest permanent housing program for single homeless adults and is aleading provider of legal services to low-income tenants. The organization currently leasesalmost 1,600 units in sixteen master-leased hotels. According to the Controller’s Office’svendor payment database, THC received over $18 million in City funds in FY 2010-11.The Controller’s Office and Human Services Agency performed a three-part review of THC’smanagement and budgetary practices:1.
In response to the arrest and subsequent conviction of a THC employee for embezzlement,we reviewed THC’s internal controls for the financial management of its properties. Ourreview found that THC, in response to this crime, has implemented sufficient internalcontrols for all of its properties.2.
In response to public concern regarding the City’s property tax assessment of a THCproperty on Innes Avenue, we found that the Assessor’s methodology for its valuation of the property to be reasonable. In addition, we found that there is no evidence that THC hasused City funds to pay for property-related expenses.3.
In response to public concern regarding the possible use of City funds to pay for THC’s
website expenses, the Human Services Agency (HSA) staff reviewedTHC’s budget and staff allocation plans. HSA’s review found that there appears to be noindication that City funds are being use to support
Trent Rhorer, Director, Human Services AgencyDavid Curto, Human Services AgencyScott Walton, Human Services AgencyBrian Cheu, Mayor’s Office of HousingBen Rosenfield, ControllerPeg Stevenson, City Performance Director, Controller’s Office
Greg Asay, Performance Analyst II, Controller’s OfficeNikhila Pai, Performance Analyst II, Controller’s Office
Wynne Tang, Tenderloin Housing ClinicChristina Iwasaki, Human Services Agency
March 23, 2012
Tenderloin Housing Clinic Review