U.S. Department of Housing and Urban Development
Delphi Drug & Alcohol Council, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023.
Name and address of independent public accounting firm:
Bonadio & Co, LLP
100 Corporate Parkway
Suite 200
Amherst, New York 14226
Audit Period: January 1, 2023 through December 31, 2023
The significant deficiency from the December 31, 2023 schedule of findings and questioned costs is discussed below. It is numbered consistently with the number assigned in the schedule.
Federal Award Finding and Questioned Costs
Name of Contact Person: Jennifer Cathy, Executive Director
Anticipated Completion Date: December 31, 2024
2023-001 – Significant Deficiency
Corrective Action Plan:
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.
Recommendation: Management should implement a system and internal control process to ensure the proper reasonableness assessment is being made for each program beneficiary.
Current Status: 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.
If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Ms. Jennifer Cathy at (585) 355-7842.