EIN: 161007079
UEI: D2GMQYFNBLJ4
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 1, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by February 1, 2025 (572 days ago).
What is a management decision? →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. Criteria: The Organization is required to establish the reasonableness of the rents charged by the property owner for comparable unassisted units as specified in the N- Special Tests and Provisions compliance requirement. Cause: The Organization did not have a process in place to establish rent reasonableness for the entire reporting period. Effect: The Organization had not met the program requirement in establishing the reasonableness of rent charged to program beneficiaries for the entire reporting period. Context: Out of 40 program beneficiaries selected for testing, The Organization had a documented rent reasonableness assessment for only 13 of the selections. This sample was not statistically valid as a haphazard selection method was utilized in identifying the sample. Recommendation: Management should implement a system and internal control process to ensure the proper reasonableness assessment is being made for each program beneficiary. Management’s Response: 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.
Show full finding ▾Hide full finding ▴Finding Number 2023-001 (Significant Deficiency - ASSISTANCE LISTING #14.267) U.S. Department of Housing and Urban Development Grant number NY1135L2C002104 / NY1135L2C002205 Grant period July 1, 2022 through June 30, 2023 / July 1, 2023 through June 30, 2024 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. Criteria: The Organization is required to establish the reasonableness of the rents charged by the property owner for comparable unassisted units as specified in the N- Special Tests and Provisions compliance requirement. Cause: The Organization did not have a process in place to establish rent reasonableness for the entire reporting period. Effect: The Organization had not met the program requirement in establishing the reasonableness of rent charged to program beneficiaries for the entire reporting period. Context: Out of 40 program beneficiaries selected for testing, The Organization had a documented rent reasonableness assessment for only 13 of the selections. This sample was not statistically valid as a haphazard selection method was utilized in identifying the sample. Recommendation: Management should implement a system and internal control process to ensure the proper reasonableness assessment is being made for each program beneficiary. Management’s Response: 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.
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.
FAC accepted this audit on June 5, 2019 — management decision was due December 5, 2019.
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