FAC Explorer

Audit 394359

FY End
2025-06-30
Total Expended
$1.41M
Findings
1
Programs
6
Organization: Western North Carolina Aids Project, Inc. (NC)
Year: 2025 Accepted: 2026-03-25
Auditor: CORLISS & SOLOMON PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1186658 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $788,391 Yes 1
93.917 HIV CARE FORMULA GRANTS $210,139 Yes 0
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $179,946 Yes 0
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $97,109 Yes 0
93.488 NATIONAL HARM REDUCTION TECHNICAL ASSISTANCE AND SYRINGE SERVICES PROGRAM (SSP) MONITORING AND EVALUATION FUNDING OPPORTUNITY $91,250 Yes 0
93.361 NURSING RESEARCH $43,953 Yes 0

Contacts

Name Title Type
D5NVBYGBAWN7 Antonio Del Toro Auditee
8282527489 Slater Solomom Auditor
No contacts on file

Notes to SEFA

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, 2025. 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.
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.
WNCAP has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
2025-001 – 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, we discovered one miscalculation on the income calculation sheet: 1 – Incorrect Rental Calculation on Participant #20 (Criteria 1) Cause: WNCAP personnel miscalculated Participant #20's income, which resulted in the incorrect amount of support provided. Effect: Some individuals received the incorrect amount of support. Questioned Costs: Undeterminable Context: During the year, 74 unique clients were served. We sampled 25 tenant files for multiple compliance requirements. Recommendation:. 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.