FAC Explorer

Audit 343113

FY End
2022-12-31
Total Expended
$790,959
Findings
4
Programs
3
Organization: Dover Interfaith Mission for Housing, Inc. (DE)
Year: 2022 Accepted: 2025-02-19
Auditor: Whisman Giordano & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
523677 2022-002 Material Weakness - ABL
523678 2022-003 Material Weakness - ABL
1100119 2022-002 Material Weakness - ABL
1100120 2022-003 Material Weakness - ABL

Programs

ALN Program Spent Major Findings
93.569 Community Services Block Grant $99,698 - 0
14.218 Community Development Block Grants/entitlement Grants $54,087 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $13,600 Yes 1

Contacts

Name Title Type
UR46KW57GPC4 Peter Oldziey Auditee
3027363600 Evan Petrin Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Dover Interfaith Mission for Housing, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: For the year ended December 31, 2022, Dover Interfaith Mission for Housing did not use an indirect cost rate, as its 2022 federal programs did not allow indirect costs. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Dover Interfaith Mission for Housing, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: NOTE B - INDIRECT COST RATE Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Dover Interfaith Mission for Housing, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: For the year ended December 31, 2022, Dover Interfaith Mission for Housing did not use an indirect cost rate, as its 2022 federal programs did not allow indirect costs. For the year ended December 31, 2022, Dover Interfaith Mission for Housing did not use an indirect cost rate, as its 2022 federal programs did not allow indirect costs.

Finding Details

Finding 2022-002
Information on the Federal Program: Assistance Listing Number 14.218 – Community Development Block Grants/ Entitlement Grants, U.S. Department of Housing and Urban Development (HUD). Pass-Through Entity: City of Dover, Delaware. Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting. Type of Finding: Material Noncompliance. Criteria: Program requirements state that a grantee may use funds only for those activities carried out to prevent, prepare for, and respond to coronavirus. Condition: For the year ended December 31, 2022, we reviewed support for program expenditures and noted that certain support produced and submitted to the recipient were fraudulent. Cause: A breakdown in internal controls, further discussed in Note M to the financial statements enabled the fraudulent misappropriation of program funds. Effect or Potential Effect: As a result, the Organization is not in compliance with program requirements for the year ended December 31, 2022. Questioned Costs: $26,670 Context: Of the $54,087 of federal expenditures relating to this program, $26,670 represented fraudulent expenditures. Recommendation: Whisman, Giordano & Associates recommendation is to redefine the entire accounting and control system.
Finding 2022-003
Information on the Federal Program: Assistance Listing Number 21.027 – Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of the Treasury. Pass-Through Entities: State of Delaware and City of Dover, Delaware. Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting. Type of Finding: Material Noncompliance. Criteria: Program requirements state that a grantee may use funds for any eligible expenses subject to the restrictions set forth in sections 602 and 603 of the Social Security Act as added by section 9901 of the American Rescue Plan Act of 2021. Condition: For the year ended December 31, 2022, we reviewed support for program expenditures and noted that certain support produced and submitted to the recipient were fraudulent. Cause: A breakdown in internal controls, further discussed in Note M to the financial statements enabled the fraudulent misappropriation of program funds. Effect or Potential Effect: As a result, the Organization is not in compliance with program requirements for the year ended December 31, 2022. Questioned Costs: $13,600 Context: Of the $637,174 of federal expenditures relating to this program, $13,600 represented fraudulent expenditures. All fraudulent expenditures relating to this program took place within the Health Services Grant received as a subrecipient through the City of Dover, Delaware. Recommendation: Whisman, Giordano & Associates recommendation is to redefine the entire accounting and control system.
Finding 2022-002
Information on the Federal Program: Assistance Listing Number 14.218 – Community Development Block Grants/ Entitlement Grants, U.S. Department of Housing and Urban Development (HUD). Pass-Through Entity: City of Dover, Delaware. Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting. Type of Finding: Material Noncompliance. Criteria: Program requirements state that a grantee may use funds only for those activities carried out to prevent, prepare for, and respond to coronavirus. Condition: For the year ended December 31, 2022, we reviewed support for program expenditures and noted that certain support produced and submitted to the recipient were fraudulent. Cause: A breakdown in internal controls, further discussed in Note M to the financial statements enabled the fraudulent misappropriation of program funds. Effect or Potential Effect: As a result, the Organization is not in compliance with program requirements for the year ended December 31, 2022. Questioned Costs: $26,670 Context: Of the $54,087 of federal expenditures relating to this program, $26,670 represented fraudulent expenditures. Recommendation: Whisman, Giordano & Associates recommendation is to redefine the entire accounting and control system.
Finding 2022-003
Information on the Federal Program: Assistance Listing Number 21.027 – Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of the Treasury. Pass-Through Entities: State of Delaware and City of Dover, Delaware. Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting. Type of Finding: Material Noncompliance. Criteria: Program requirements state that a grantee may use funds for any eligible expenses subject to the restrictions set forth in sections 602 and 603 of the Social Security Act as added by section 9901 of the American Rescue Plan Act of 2021. Condition: For the year ended December 31, 2022, we reviewed support for program expenditures and noted that certain support produced and submitted to the recipient were fraudulent. Cause: A breakdown in internal controls, further discussed in Note M to the financial statements enabled the fraudulent misappropriation of program funds. Effect or Potential Effect: As a result, the Organization is not in compliance with program requirements for the year ended December 31, 2022. Questioned Costs: $13,600 Context: Of the $637,174 of federal expenditures relating to this program, $13,600 represented fraudulent expenditures. All fraudulent expenditures relating to this program took place within the Health Services Grant received as a subrecipient through the City of Dover, Delaware. Recommendation: Whisman, Giordano & Associates recommendation is to redefine the entire accounting and control system.