Heather has specialized in the real estate industry since 1998. During that time, she has provided a variety of accounting and auditing services for numerous limited liability companies, corporations, partnerships and not-for-profit entities owning various real estate developments. These audits have been prepared for HUD, RD, and various debt and equity providers. She has prepared and reviewed numerous Certificates of Actual Cost for both the contractor and mortgagor as required by HUD, and cost certifications required by various state agencies for utilization of LIHTC. Heather is very experienced with audits that adhere to HUD, IRC Section 42 and RD guidelines. Heather’s portfolio of clients includes primarily multi-engagement affordable housing clients in both the for-profit and nonprofit sectors. These organizations have entities financed with low-income housing tax credits, RD loans, HUD 202/811 mortgages and direct loans, 223(f), 221(d)(3), 221(d)(4) and 236 HUD-insured mortgages.
Heather’s duties include overseeing all aspects of the audit. Those duties include ensuring that the engagement is properly staffed with the required experience and abilities, scheduling the fieldwork, reviewing financial statements, and meeting all applicable audit and tax deadlines. Throughout the engagement, Heather is in contact with the audit team and client to ensure exceptional client service is provided. In addition, she provides a resource for the client concerning acquisition and rehabilitation strategies, grant and loan considerations, and accounting treatment of complex transactions.
Heather annually exceeds the minimum levels of continuing education required for Certified Public Accountants. Heather has also spoken at a number of conferences and trade association meetings on the topics of affordable housing finance and compliance.
Heather serves as DOZ’s Chief Operating Officer, responsible for overseeing the operations of the firm, and working directly with the Chief Executive Officer and various department directors to ensure all areas of the firm are working together to meet our clients’ needs and achieve the firm’s goals.