FAC Explorer

Audit 349159

FY End
2024-06-30
Total Expended
$1.36M
Findings
2
Programs
5
Organization: Western North Carolina Aids Project, Inc. (NC)
Year: 2024 Accepted: 2025-03-27
Auditor: Corliss and Solomon PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
538148 2024-001 Significant Deficiency Yes E
1114590 2024-001 Significant Deficiency Yes E

Programs

ALN Program Spent Major Findings
14.241 Housing Opportunities for Persons with Aids $846,345 Yes 1
93.917 Hiv Care Formula Grants $196,768 - 0
93.940 Hiv Prevention Activities Health Department Based $160,772 - 0
93.488 National Harm Reduction Technical Assistance and Syringe Services Program (ssp) Monitoring and Evaluation Funding Opportunity $94,306 - 0
93.361 Nursing Research $64,694 - 0

Contacts

Name Title Type
D5NVBYGBAWN7 Antonio Del Toro Auditee
8282527489 Slater Solomon and Michael Figuera Auditor
No contacts on file

Notes to SEFA

Title: 1. Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Western North Carolina AIDS Project, Inc. (WNCAP) under programs of the federal government for the year ended June 30, 2024. 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 WNCAP, it is not intended to and does not present the financial position, changes in net assets or cash flows of WNCAP.
Title: 2. Summary of Significant Accounting Policie Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate Expenditures reported on the schedule are reported on the accrual basis of accounting. 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.
Title: 3. Indirect Cost Rate Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate WNCAP has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance

Finding Details

Finding 2024-001
2024-001 – Eligibility for Housing Assistance Significant Deficiency Criteria: A person eligible for assistance under this program means a person with HIV or AIDS who is a low-income individual and the person’s family, including persons important to their care and well-being, as defined in 24 CFR 574.3. The eligibility of those tenants who were admitted to the program should be determined by (1) obtaining applications that contain all the information needed to determine eligibility, including diagnosis, documentation of housing need, income, rent and order of selection; and (2) obtaining third-party verifications or documentation of expected income, assets, unusual medical expenses, and any other pertinent information. Condition: During the testing of tenant files, certain documentation deficiencies were noted as summarized below: 1 – Incorrect Rental Calculation on Participant #10 (Criteria 1) 1 – Incorrect amount of support provided to Participant #10, and (Criteria 1) 1 – Missing documentation of lease contract for Participant #6 (Criteria 2) Cause: WNCAP personnel miscalculated Participant #10's income, which resulted in the incorrect amount of support being provided. The landlord for Participant #6 refused to provide the lease agreement. Effect: Compliance with eligibility could not be determined for some sampled tenants. Therefore, some ineligible individuals may have received assistance under the program. Some individuals received the incorrect amount of support. Questioned Costs: Undeterminable Context: During the year, 85 unique clients were served. We sampled 20 tenant files for multiple compliance requirements. Identification of a Repeat Finding: Criteria 2 is a repeat finding from the immediate previous audit, 2023-001. Recommendation: Management should implement internal control procedures to ensure that all required documentation for determining eligibility is obtained and included in each tenant file. Management should also ensure that eligibility for assistance is properly calculated. Management’s View: We agree with this finding and have outlined our response in our Corrective Action Plan.
Finding 2024-001
2024-001 – Eligibility for Housing Assistance Significant Deficiency Criteria: A person eligible for assistance under this program means a person with HIV or AIDS who is a low-income individual and the person’s family, including persons important to their care and well-being, as defined in 24 CFR 574.3. The eligibility of those tenants who were admitted to the program should be determined by (1) obtaining applications that contain all the information needed to determine eligibility, including diagnosis, documentation of housing need, income, rent and order of selection; and (2) obtaining third-party verifications or documentation of expected income, assets, unusual medical expenses, and any other pertinent information. Condition: During the testing of tenant files, certain documentation deficiencies were noted as summarized below: 1 – Incorrect Rental Calculation on Participant #10 (Criteria 1) 1 – Incorrect amount of support provided to Participant #10, and (Criteria 1) 1 – Missing documentation of lease contract for Participant #6 (Criteria 2) Cause: WNCAP personnel miscalculated Participant #10's income, which resulted in the incorrect amount of support being provided. The landlord for Participant #6 refused to provide the lease agreement. Effect: Compliance with eligibility could not be determined for some sampled tenants. Therefore, some ineligible individuals may have received assistance under the program. Some individuals received the incorrect amount of support. Questioned Costs: Undeterminable Context: During the year, 85 unique clients were served. We sampled 20 tenant files for multiple compliance requirements. Identification of a Repeat Finding: Criteria 2 is a repeat finding from the immediate previous audit, 2023-001. Recommendation: Management should implement internal control procedures to ensure that all required documentation for determining eligibility is obtained and included in each tenant file. Management should also ensure that eligibility for assistance is properly calculated. Management’s View: We agree with this finding and have outlined our response in our Corrective Action Plan.