Annual Monitoring Report - Call for Submissions

The AMR forms are now available to be downloaded from the Compliance Monitoring web page of the MOHCD web site.  Note: the report template has been revised substantially. See below for more information.

AMR Deadline: In general, the report is due five months from the last day of the 2026 business year of a project.  To determine the deadline for a specific project, review this list of Non-LOSP projects and review this list of all LOSP projects, whose business years ended or will end in calendar year 2026. For projects whose business year ended on June 30, 2026, the report will be due on November 30, 2026, for the period 7/1/2025 - 6/30/2026.

Training

A training on how to complete the Annual Monitoring Report will be held on October 22. Please see below for details and registration information.

AMR Completion and Submission Instructions

The Annual Monitoring Report consists of the following four parts:

I. Annual Monitoring Report

For non LOSP projects: AMR Reporting Year 2026
For LOSP projects: AMR Reporting Year 2026 for LOSP Projects

This is a Microsoft Excel spreadsheet that is comprised of the following worksheets:

Instructions

1A. Property (revised)
1B. Transitional Programs
2. Fiscal Activity (revised)
3. Project Financing
4. Narrative (revised)
5. Services Funding (revised)
6. Supplementary Information Required by MOHCD (revised)
Completeness Tracker (revised)

Provide all applicable information that is requested in the worksheets. Use the Instructions to help you complete each form and the Completeness Tracker to help you to determine when each worksheet is complete.

Note that worksheet 1A asks for information about capital repair or replacement needs at the property. Please take care to answer these questions as accurately as possible so that MOHCD can plan for and prioritize capital funding in the City’s budget for the rehabilitation of existing affordable housing developments.

Use Question #1 on the Narrative worksheet to explain any data that you provide that may be unclear or better understood with additional information. In addition, certain questions in this report prompt you to supply an explanation for your answers on the Narrative worksheet. Failure to supply the required explanation will render your submission incomplete.

ATTENTION: Submit this report as an Excel file only; do not convert it to pdf or another file type. Changing the format of the Annual Monitoring Report Microsoft Excel spreadsheets without MOHCD’s prior approval is not allowed. Do not overwrite any validations for any of the cells, alter any formulas or add or delete any rows or columns. If you need to revise the form in order to successfully complete the report, submit a request to moh.amr@sfgov.org.

II. Owner Compliance Certification Form and Documentation of Insurance

The certification form is a Microsoft Word document that must be completed, signed and dated by the Executive Director (or other authorized officer) of the entity that owns the project. Scan the form along with documentation of insurance and email it to MOHCD as a single document. For each project, you must provide certificates of liability insurance and property insurance that are current as of the date of submittal of the AMR.

III. Audited Financial Statements

Provide financial statements for the project for Reporting Year. They must be prepared by a certified public accountant in accordance with generally accepted accounting principles, applicable regulations and laws and with the City’s “Audit Requirements for MOHCD-Funded Projects” a copy of which is posted on MOHCD’s Compliance Monitoring web page. If the project is owned by a single asset entity, provide separate financial statements just for the project, otherwise provide audited statements for the parent corporation. Also include copies of any Management Letters and special notes from the auditor that pertain to the property and the financial statements.

MOHCD’s audit requirements call for the preparation of a supplemental section to the financial statements that includes the following:

• schedule of operating revenues
• schedule of operating expenses
• computation of cash flow/surplus cash
• summary of project reserve activity

The supplemental section may be prepared by using worksheet #6 of the AMR or a form generated by the accounting system of the project owner or the auditor.

IMPORTANT: Audited financial statements are a required submittal of the Annual Monitoring Report. Do not submit the AMR until the audit has been finalized. AMRs that are submitted without an audit or with a draft audit will not be accepted.

IV. Waiting List

Submit a copy of the project’s waiting list that is current as of the date of submittal. The waiting list must include the following information for each person or household who has applied to live at the project and is still waiting to be considered for an available unit:

• name of head-of-household
• contact information
• date of application
• number of people in the household
• stated household income
• desired unit size

This requirement is not applicable to transitional housing projects, residential treatment programs, shelters, group homes or permanent supportive housing for homeless people that is leased through a closed referral system.

Report Submission

Completed AMRs must be submitted electronically, via one email message per project to moh.amr@sfgov.org. If the documents that comprise the report are too large to attach to a single email, compress the files into a zip file and attach it to the email.

Revisions to the Reporting Form

The Annual Monitoring Report for Reporting Year 2026 has been revised to include improved formatting, a reorganized structure, consolidated sections, and the removal of redundant and unnecessary content, as outlined below:

Worksheet-Specific Completeness Trackers – These have been added to the bottom of each worksheet, except for worksheets 3 and 5, where they are located in the top-right corner of their respective pages.

Instructions – The instructions have been reordered for worksheets 3 and 5.

Worksheet 1A – The Unit Mix table, and questions related to the waiting list, Capital Needs Assessment, Code Violations and Population Served have been removed. The Resident Services section has been consolidated into worksheet 5 for better alignment.

Worksheet 2 – The Required Responses for Distribution of Surplus Cash/Residual Receipts and Operating Reserve Balance have been removed.

Worksheet 3 – The Project Financing worksheet has been moved from worksheet 5 to worksheet 3.

Worksheet 4 – Section 2 Code Violations and Section 5 Affirmative Marketing have been removed.

Worksheet 5 – Services and Services Funding have moved from worksheets 1A and 6 and consolidated under worksheet 5.

Completeness Tracker - The Completeness Tracker has been modified according to the changes described above.

AMR Training – October 22, 9:30 a.m. - 11:00 a.m. (Hybrid meeting)

To facilitate completion of the AMR by project sponsors, MOHCD will conduct training from 9:30 a.m. to 11:00 a.m. on Thursday, 10/22, in our office at 1 South Van Ness Avenue, 5th Floor, Room 5080. We strongly encourage the primary staff person responsible for completion of the report to attend and to bring a Wi-Fi enabled laptop computer. Space is limited. Please RSVP to Ricky Lam at ricky.lam@sfgov.org or 628-652-5813. Participants will also have the option to attend the meeting online via Microsoft Teams.

Residual Receipts Policy

MOHCD updated its Residual Receipts Policy effective May 16, 2025 to increase the share of Residual Receipts that may be retained by Borrowers as Distributions. The change is intended to improve the financial positions of MOHCD-funded affordable housing developments and their parent organizations. The revision also brings the policy into alignment with the current industry standard for repayment of soft debt from municipal and state lenders. The revised policy applies to projects that receive MOHCD financing on or after the policy effective date, but it allows MOHCD to waive the current Distribution limits in existing loan agreements for projects that were placed in service before the revised policy took effect.

Serious Incident Protocol

To ensure that the City is kept informed of serious incidents that occur at projects financed by this office, owners and managers of MOHCD-supported affordable housing must follow the Serious Incident Protocol for reporting serious, negative events such as accidents, criminal activity or equipment failure. Reports of such incidents should be filed as soon as possible after emergency procedures have been followed and the situation has been stabilized. The reports must be in writing and should be filed with the MOHCD asset manager who is assigned to the project.

Housing Counseling Services

The housing counseling services funded by MOHCD are available to assist your tenants with the annual income recertification process. To promote the availability of this service to your residents, we ask that you include the following language in all annual income recertification notices:

If you need help, please contact Home SF.
Si necesita ayuda, póngase en contacto con Home SF.
如果您需要幫助，請聯繫 Home SF.
Kung kailangan mo ng tulong, mangyaring makipag-ugnay sa Home SF.
Phone/teléfono/電話/telepono: 415-202-5464
Email/correo electrónico/電子郵件: info@homesanfrancisco.org

Marketing Procedure for Available Units and Waiting List Openings

Before advertising the availability of units for lease in a project or the opening of the waiting list, owners and property managers must notify MOHCD of this action by completing a Marketing Plan Template and submitting it to the assigned staff person on MOHCD’s asset management and compliance monitoring team. The template is available on the Compliance Monitoring web page of our web site, under “Marketing Requirements for MOHCD-Financed Multifamily Rental Projects.” Owners and managers of projects funded under the Small Sites Program or the Housing Preservation Program should follow the procedures in the Marketing and Leasing Manual for those programs and use the related forms available on the Multi-family housing forms, documents, policies and guidelines web page.

Once the marketing plan is approved, MOHCD will post information about the available units or opening of the waiting list on DAHLIA – the City’s internet portal where members of the public may get information and apply for affordable housing. General information for people seeking affordable housing in San Francisco can also be found on our Renter resources webpage.