FAC Explorer

Audit 9889

FY End
2023-06-30
Total Expended
$122.33M
Findings
2
Programs
18
Organization: City of Buffalo Section 8 Housing Assistance Payments Program Ny409 (NY)
Year: 2023 Accepted: 2024-01-05
Auditor: Drescher & Malecki LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7573 2023-001 - - L
584015 2023-001 - - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $75.35M Yes 0
14.218 Community Development Block Grants/entitlement Grants $19.03M Yes 1
20.205 Highway Planning and Construction $18.53M - 0
14.239 Home Investment Partnerships Program $3.11M - 0
14.231 Emergency Solutions Grant Program $3.07M - 0
14.241 Housing Opportunities for Persons with Aids $849,458 Yes 0
21.023 Emergency Rental Assistance Program $731,092 - 0
97.044 Assistance to Firefighters Grant $270,485 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $240,330 - 0
97.067 Homeland Security Grant Program $178,226 - 0
16.609 Project Safe Neighborhoods $174,667 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $172,313 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $151,169 - 0
14.888 Lead-Based Paint Capital Fund Program $131,531 - 0
16.922 Equitable Sharing Program $91,871 - 0
21.016 Equitable Sharing $79,379 - 0
15.904 Historic Preservation Fund Grants-in-Aid $30,000 - 0
16.554 National Criminal History Improvement Program (nchip) $12,500 - 0

Contacts

Name Title Type
H1G2YP82NM52 William D. Ferguson Auditee
7168515276 Luke Malecki Auditor
No contacts on file

Notes to SEFA

Title: Matching Costs Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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. Pass-through entity identifying numbers are presented where available. The City has not elected to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de mimimus cost rate. Matching costs, i.e., the City's share of certain program costs, are not included in the reported expenditures.
Title: Amounts Provided to Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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. Pass-through entity identifying numbers are presented where available. The City has not elected to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de mimimus cost rate. Certain program funds are passed through the City to subrecipient organizations. The City identifies, to the extent practical, the total amount provided to subrecipients from each federal program; however, the Schedule does not contain separate schedules disclosing how the subrecipients outside of the City's control untilize the funds. The City requires subrecipients receiving funds to submit separate audit reports disclosing the use of the program funds.
Title: Detail of Federal Highway Planning and Construction (ALN 20.205) Expenditures Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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. Pass-through entity identifying numbers are presented where available. The City has not elected to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de mimimus cost rate. Detail of highway planning and construction expenditures for the year ended June 30, 2023 with their corresponding pass-through grantor number are as follows:

Finding Details

Finding 2023-001
Criteria—As outlined within the Federal Funding Accountability and Transparency Act (“FFATA”), as amended by Section 6202 of Public Law 110-252, and also codified within Title 2, Part 170 of the Code of Federal Regulations, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (“FSRS”). Condition and Context—We found that the City awarded more than $30,000 to a subrecipient of the program. However, no first-tier subaward information was submitted through the FSRS as required by the FFATA and Title 2, Part 170 of the Code of Federal Regulations. Cause—The City did not comply with the compliance reporting requirements as outlined by the FFATA and Title 2, Part 170 of the Code of Federal Regulations. Effect or Potential Effect—Noncompliance with the reporting requirements of the FFATA and Title 2, Part 170 of the Code of Federal Regulations. Recommendation—We recommend that the City follow all reporting requirements as outlined by the FFATA and Title 2, Part 170 of the Code of Federal Regulations. View of Responsible Officials and Planned Corrective Action Plan—The City was unaware of the FFATA reporting requirements. As a result of this finding, we have reached out to HUD to obtain reporting instructions and have begun the process of gathering subrecipient information necessary for reporting. As soon as all pertinent information has been gathered, the Office of Strategic Planning will begin filing all past due reports until we become current.
Finding 2023-001
Criteria—As outlined within the Federal Funding Accountability and Transparency Act (“FFATA”), as amended by Section 6202 of Public Law 110-252, and also codified within Title 2, Part 170 of the Code of Federal Regulations, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (“FSRS”). Condition and Context—We found that the City awarded more than $30,000 to a subrecipient of the program. However, no first-tier subaward information was submitted through the FSRS as required by the FFATA and Title 2, Part 170 of the Code of Federal Regulations. Cause—The City did not comply with the compliance reporting requirements as outlined by the FFATA and Title 2, Part 170 of the Code of Federal Regulations. Effect or Potential Effect—Noncompliance with the reporting requirements of the FFATA and Title 2, Part 170 of the Code of Federal Regulations. Recommendation—We recommend that the City follow all reporting requirements as outlined by the FFATA and Title 2, Part 170 of the Code of Federal Regulations. View of Responsible Officials and Planned Corrective Action Plan—The City was unaware of the FFATA reporting requirements. As a result of this finding, we have reached out to HUD to obtain reporting instructions and have begun the process of gathering subrecipient information necessary for reporting. As soon as all pertinent information has been gathered, the Office of Strategic Planning will begin filing all past due reports until we become current.