FAC Explorer

Audit 316413

FY End
2023-12-31
Total Expended
$1.34M
Findings
4
Programs
4
Organization: Delphi Drug & Alcohol Council, Inc. (NY)
Year: 2023 Accepted: 2024-08-01
Auditor: Bonadio & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
480100 2023-001 Significant Deficiency - N
480101 2023-001 Significant Deficiency - N
1056542 2023-001 Significant Deficiency - N
1056543 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.267 Continuum of Care Program $192,600 Yes 1
93.788 Opioid Str $155,521 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $141,091 Yes 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $48,870 - 0

Contacts

Name Title Type
D2GMQYFNBLJ4 Jennifer Cathy Auditee
5853557842 Mark Perez Auditor
No contacts on file

Notes to SEFA

Title: GENERAL Accounting Policies: The accompanying schedule of expenditures of federal awards has been prepared in accordance with accounting principles generally accepted in the United States. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Amounts included in the accompanying schedule of expenditures of federal awards are actual expenditures for the year ended December 31, 2023. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de minimis rate permitted by the Uniform Guidance. The accompanying schedule of Expenditures of Federal Awards presents the activity of all federal award programs of Delphi Drug & Alcohol Council, Inc. (the Organization). The schedule includes expenditures of federal programs received directly from federal agencies, as well as federal assistance passed through other organizations.
Title: BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards has been prepared in accordance with accounting principles generally accepted in the United States. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Amounts included in the accompanying schedule of expenditures of federal awards are actual expenditures for the year ended December 31, 2023. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de minimis rate permitted by the Uniform Guidance. The Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Organization under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.

Finding Details

Finding 2023-001
Finding Number 2023-001 (Significant Deficiency - ASSISTANCE LISTING #14.267) U.S. Department of Housing and Urban Development Grant number NY1135L2C002104 / NY1135L2C002205 Grant period July 1, 2022 through June 30, 2023 / July 1, 2023 through June 30, 2024 Condition: The rents charged to beneficiaries, who receive rent assistance through the program, must be reasonable in relation to rents being charged for comparable units. The Organization is required to establish the reasonableness of the rents charged by the property owner for comparable unassisted units. Out of 40 program beneficiaries selected for testing, the Organization had a documented rent reasonableness assessment for only 13 of the selections. Criteria: The Organization is required to establish the reasonableness of the rents charged by the property owner for comparable unassisted units as specified in the N- Special Tests and Provisions compliance requirement. Cause: The Organization did not have a process in place to establish rent reasonableness for the entire reporting period. Effect: The Organization had not met the program requirement in establishing the reasonableness of rent charged to program beneficiaries for the entire reporting period. Context: Out of 40 program beneficiaries selected for testing, The Organization had a documented rent reasonableness assessment for only 13 of the selections. This sample was not statistically valid as a haphazard selection method was utilized in identifying the sample. Recommendation: Management should implement a system and internal control process to ensure the proper reasonableness assessment is being made for each program beneficiary. Management’s Response: Policies and procedures have been established to properly meet the recommendation. During 2023, the U.S. Department of Housing and Urban Development had performed their own audit of the program and identified this same matter to management. After management was informed of this deficiency, they took direct action during 2023 to implement procedures to prevent this issue in the future.
Finding 2023-001
Finding Number 2023-001 (Significant Deficiency - ASSISTANCE LISTING #14.267) U.S. Department of Housing and Urban Development Grant number NY1135L2C002104 / NY1135L2C002205 Grant period July 1, 2022 through June 30, 2023 / July 1, 2023 through June 30, 2024 Condition: The rents charged to beneficiaries, who receive rent assistance through the program, must be reasonable in relation to rents being charged for comparable units. The Organization is required to establish the reasonableness of the rents charged by the property owner for comparable unassisted units. Out of 40 program beneficiaries selected for testing, the Organization had a documented rent reasonableness assessment for only 13 of the selections. Criteria: The Organization is required to establish the reasonableness of the rents charged by the property owner for comparable unassisted units as specified in the N- Special Tests and Provisions compliance requirement. Cause: The Organization did not have a process in place to establish rent reasonableness for the entire reporting period. Effect: The Organization had not met the program requirement in establishing the reasonableness of rent charged to program beneficiaries for the entire reporting period. Context: Out of 40 program beneficiaries selected for testing, The Organization had a documented rent reasonableness assessment for only 13 of the selections. This sample was not statistically valid as a haphazard selection method was utilized in identifying the sample. Recommendation: Management should implement a system and internal control process to ensure the proper reasonableness assessment is being made for each program beneficiary. Management’s Response: Policies and procedures have been established to properly meet the recommendation. During 2023, the U.S. Department of Housing and Urban Development had performed their own audit of the program and identified this same matter to management. After management was informed of this deficiency, they took direct action during 2023 to implement procedures to prevent this issue in the future.
Finding 2023-001
Finding Number 2023-001 (Significant Deficiency - ASSISTANCE LISTING #14.267) U.S. Department of Housing and Urban Development Grant number NY1135L2C002104 / NY1135L2C002205 Grant period July 1, 2022 through June 30, 2023 / July 1, 2023 through June 30, 2024 Condition: The rents charged to beneficiaries, who receive rent assistance through the program, must be reasonable in relation to rents being charged for comparable units. The Organization is required to establish the reasonableness of the rents charged by the property owner for comparable unassisted units. Out of 40 program beneficiaries selected for testing, the Organization had a documented rent reasonableness assessment for only 13 of the selections. Criteria: The Organization is required to establish the reasonableness of the rents charged by the property owner for comparable unassisted units as specified in the N- Special Tests and Provisions compliance requirement. Cause: The Organization did not have a process in place to establish rent reasonableness for the entire reporting period. Effect: The Organization had not met the program requirement in establishing the reasonableness of rent charged to program beneficiaries for the entire reporting period. Context: Out of 40 program beneficiaries selected for testing, The Organization had a documented rent reasonableness assessment for only 13 of the selections. This sample was not statistically valid as a haphazard selection method was utilized in identifying the sample. Recommendation: Management should implement a system and internal control process to ensure the proper reasonableness assessment is being made for each program beneficiary. Management’s Response: Policies and procedures have been established to properly meet the recommendation. During 2023, the U.S. Department of Housing and Urban Development had performed their own audit of the program and identified this same matter to management. After management was informed of this deficiency, they took direct action during 2023 to implement procedures to prevent this issue in the future.
Finding 2023-001
Finding Number 2023-001 (Significant Deficiency - ASSISTANCE LISTING #14.267) U.S. Department of Housing and Urban Development Grant number NY1135L2C002104 / NY1135L2C002205 Grant period July 1, 2022 through June 30, 2023 / July 1, 2023 through June 30, 2024 Condition: The rents charged to beneficiaries, who receive rent assistance through the program, must be reasonable in relation to rents being charged for comparable units. The Organization is required to establish the reasonableness of the rents charged by the property owner for comparable unassisted units. Out of 40 program beneficiaries selected for testing, the Organization had a documented rent reasonableness assessment for only 13 of the selections. Criteria: The Organization is required to establish the reasonableness of the rents charged by the property owner for comparable unassisted units as specified in the N- Special Tests and Provisions compliance requirement. Cause: The Organization did not have a process in place to establish rent reasonableness for the entire reporting period. Effect: The Organization had not met the program requirement in establishing the reasonableness of rent charged to program beneficiaries for the entire reporting period. Context: Out of 40 program beneficiaries selected for testing, The Organization had a documented rent reasonableness assessment for only 13 of the selections. This sample was not statistically valid as a haphazard selection method was utilized in identifying the sample. Recommendation: Management should implement a system and internal control process to ensure the proper reasonableness assessment is being made for each program beneficiary. Management’s Response: Policies and procedures have been established to properly meet the recommendation. During 2023, the U.S. Department of Housing and Urban Development had performed their own audit of the program and identified this same matter to management. After management was informed of this deficiency, they took direct action during 2023 to implement procedures to prevent this issue in the future.