FAC Explorer

Audit 309980

FY End
2023-09-30
Total Expended
$6.77M
Findings
2
Programs
1
Organization: Onondaga County P.h.a Consortium Admin by Christopher Comm. (NY)
Year: 2023 Accepted: 2024-06-26
Auditor: Bonadio & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
402470 2023-001 - Yes N
978912 2023-001 - Yes N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $6.77M Yes 1

Contacts

Name Title Type
J9P1ABWNXGL6 Kyle Lyskawa Auditee
3154241821 Ben Novak Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: This schedule of expenditures of federal awards includes the federal grant activity of Onondaga County P.H.A. Consortium (the Consortium) and is presented on the accrual basis of accounting. 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. Because the Schedule presents only a selected portion of the operations of the Consortium, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Consortium. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. This schedule of expenditures of federal awards includes the federal grant activity of Onondaga County P.H.A. Consortium (the Consortium) and is presented on the accrual basis of accounting. 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. Because the Schedule presents only a selected portion of the operations of the Consortium, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Consortium.
Title: Indirect Costs Accounting Policies: This schedule of expenditures of federal awards includes the federal grant activity of Onondaga County P.H.A. Consortium (the Consortium) and is presented on the accrual basis of accounting. 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. Because the Schedule presents only a selected portion of the operations of the Consortium, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Consortium. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Onondaga County P.H.A. Consortium has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Finding 2023-001: Section 8 Housing Choice Vouchers, Federal Assistance Listing Number 14.871 Criteria: The HUD Handbook requires owners to perform and document inspections of each unit on at least a biannual basis. Condition: Unit inspections were not performed during the year for all units that were included in an apartment complex. Context: We reviewed 40 tenant files for documentation of unit inspections and 11 did not have documentation of the inspections occurring in the participant’s files. Cause: The Consortium did not ensure unit inspections continued through COVID for units that were included in an apartment complex. Effect: The tenant’s unit may not be in a decent, safe, and sanitary condition. Recommendation: We recommend that the Consortium ensure all unit inspections and performed and are properly documented in the participant’s files. Views of management and planned corrective action: The Consortium is in the processes of performing these unit inspections and will ensure those inspections are properly documented in the voucher files. In addition, the Consortium has implemented new procedures for inspections.
Finding 2023-001
Finding 2023-001: Section 8 Housing Choice Vouchers, Federal Assistance Listing Number 14.871 Criteria: The HUD Handbook requires owners to perform and document inspections of each unit on at least a biannual basis. Condition: Unit inspections were not performed during the year for all units that were included in an apartment complex. Context: We reviewed 40 tenant files for documentation of unit inspections and 11 did not have documentation of the inspections occurring in the participant’s files. Cause: The Consortium did not ensure unit inspections continued through COVID for units that were included in an apartment complex. Effect: The tenant’s unit may not be in a decent, safe, and sanitary condition. Recommendation: We recommend that the Consortium ensure all unit inspections and performed and are properly documented in the participant’s files. Views of management and planned corrective action: The Consortium is in the processes of performing these unit inspections and will ensure those inspections are properly documented in the voucher files. In addition, the Consortium has implemented new procedures for inspections.