Audit 267869

FY End
2022-06-30
Total Expended
$3.67M
Findings
8
Programs
7
Year: 2022 Accepted: 2023-03-26

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
280746 2022-006 - Yes N
280747 2022-007 - - N
280748 2022-006 - Yes N
280749 2022-007 - - N
857188 2022-006 - Yes N
857189 2022-007 - - N
857190 2022-006 - Yes N
857191 2022-007 - - N

Programs

ALN Program Spent Major Findings
14.239 Home Investment Partnerships Program $119,867 - 0
10.558 Child and Adult Care Food Program $90,158 - 0
81.042 Weatherization Assistance for Low-Income Persons $84,796 - 0
93.600 Head Start $61,755 - 0
93.569 Community Services Block Grant $38,039 - 0
93.568 Low-Income Home Energy Assistance $36,807 - 0
14.871 Section 8 Housing Choice Vouchers $26,730 Yes 2

Contacts

Name Title Type
NEVAMDMM7DB5 Sue Ledford Auditee
8283213457 Sheila Gahagan Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis:The accompanying schedule of expenditures of federal awards includes the federal award activity of Four Square Community Action Inc. (Four Square), under programs for the year ended June 30, 2022 in accordance with the requirements of Title 2 US 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 Four Square, it is not intended to and does not present the financial position, changes in net assets or cash flows of Four Square Community Action, Inc. Summary of Significant 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 allowed or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Four Square has elected to not use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance.

Finding Details

2022-6 Lack of Proper Documentation Grantor: Department of Housing and Urban Development (HUD) Program Name: Section 8 Housing Choice Vouchers CFDA number: 14.871 Criteria: HUD and Four Square?s Administration Plan require proper documentation to support eligibility, proper maintance of a waiting list and understanding of responsibilities by tenants and landlords. Condition: Documentation was insufficient to show priority points calculated and how people are chosen from the waiting list, some discrepancies on income verification documents were not properly explained; changes to utilities provided where not properly corrected on several leases; and instances when a landlord gave notice of termination, documentation didn?t show the offer of a new voucher to tenants. Effect: Currently there are more vouchers than people on the waiting list and all questioned items could be resolved after further review or discussed with client; however, the failure to document compliance with policies and procedure increases the risk of noncompliance with federal agency and organizational requirements. Cause: Lack of retaining required documentation in tenant files. Recommendation: Staff meetings and random internal audits of tenant files should continue, focusing on proper training of the Administrative Plan, HUD notices and proper documentation. Lack of proper documentation is a repeat finding for this program. Views of responsible officials and planned corrective actions: Four Square agrees with this finding and will adhere to the correction action plan beginning on page 50 in this audit report.
2022-7 Noncompliance with Inspection Requirements Grantor: Department of Housing and Urban Development (HUD) Program Name: Section 8 Housing Choice Vouchers CFDA number: 14.871 Criteria: HUD and Four Square?s Administration Plan require timely resolution to life threatening or other Health Quality Standards (HQS) deficiencies found during inspection of units. Condition: Found an Owner Notification form did not list the date repairs to be completed or when abatement would occur if not corrected, and the landlord was given 60 days to correct failed inspection without an exception to the 30-day deadline documented. Found a failed inspection where abatement did not occur until two months after required time allowed for corrections. Found an instance of allowing more than 24 hours to correct life threatening deficiencies. Effect: Noncompliance. Cause: Lack of understanding of responses to HQS deficiencies. Recommendation: I recommend overall improved documentation of and responses to inspections, failed inspections and enforcement of family obligations. Views of responsible officials and planned corrective actions: Four Square agrees with this finding and will adhere to the correction action plan beginning on page 50 in this audit report.
2022-6 Lack of Proper Documentation Grantor: Department of Housing and Urban Development (HUD) Program Name: Section 8 Housing Choice Vouchers CFDA number: 14.871 Criteria: HUD and Four Square?s Administration Plan require proper documentation to support eligibility, proper maintance of a waiting list and understanding of responsibilities by tenants and landlords. Condition: Documentation was insufficient to show priority points calculated and how people are chosen from the waiting list, some discrepancies on income verification documents were not properly explained; changes to utilities provided where not properly corrected on several leases; and instances when a landlord gave notice of termination, documentation didn?t show the offer of a new voucher to tenants. Effect: Currently there are more vouchers than people on the waiting list and all questioned items could be resolved after further review or discussed with client; however, the failure to document compliance with policies and procedure increases the risk of noncompliance with federal agency and organizational requirements. Cause: Lack of retaining required documentation in tenant files. Recommendation: Staff meetings and random internal audits of tenant files should continue, focusing on proper training of the Administrative Plan, HUD notices and proper documentation. Lack of proper documentation is a repeat finding for this program. Views of responsible officials and planned corrective actions: Four Square agrees with this finding and will adhere to the correction action plan beginning on page 50 in this audit report.
2022-7 Noncompliance with Inspection Requirements Grantor: Department of Housing and Urban Development (HUD) Program Name: Section 8 Housing Choice Vouchers CFDA number: 14.871 Criteria: HUD and Four Square?s Administration Plan require timely resolution to life threatening or other Health Quality Standards (HQS) deficiencies found during inspection of units. Condition: Found an Owner Notification form did not list the date repairs to be completed or when abatement would occur if not corrected, and the landlord was given 60 days to correct failed inspection without an exception to the 30-day deadline documented. Found a failed inspection where abatement did not occur until two months after required time allowed for corrections. Found an instance of allowing more than 24 hours to correct life threatening deficiencies. Effect: Noncompliance. Cause: Lack of understanding of responses to HQS deficiencies. Recommendation: I recommend overall improved documentation of and responses to inspections, failed inspections and enforcement of family obligations. Views of responsible officials and planned corrective actions: Four Square agrees with this finding and will adhere to the correction action plan beginning on page 50 in this audit report.
2022-6 Lack of Proper Documentation Grantor: Department of Housing and Urban Development (HUD) Program Name: Section 8 Housing Choice Vouchers CFDA number: 14.871 Criteria: HUD and Four Square?s Administration Plan require proper documentation to support eligibility, proper maintance of a waiting list and understanding of responsibilities by tenants and landlords. Condition: Documentation was insufficient to show priority points calculated and how people are chosen from the waiting list, some discrepancies on income verification documents were not properly explained; changes to utilities provided where not properly corrected on several leases; and instances when a landlord gave notice of termination, documentation didn?t show the offer of a new voucher to tenants. Effect: Currently there are more vouchers than people on the waiting list and all questioned items could be resolved after further review or discussed with client; however, the failure to document compliance with policies and procedure increases the risk of noncompliance with federal agency and organizational requirements. Cause: Lack of retaining required documentation in tenant files. Recommendation: Staff meetings and random internal audits of tenant files should continue, focusing on proper training of the Administrative Plan, HUD notices and proper documentation. Lack of proper documentation is a repeat finding for this program. Views of responsible officials and planned corrective actions: Four Square agrees with this finding and will adhere to the correction action plan beginning on page 50 in this audit report.
2022-7 Noncompliance with Inspection Requirements Grantor: Department of Housing and Urban Development (HUD) Program Name: Section 8 Housing Choice Vouchers CFDA number: 14.871 Criteria: HUD and Four Square?s Administration Plan require timely resolution to life threatening or other Health Quality Standards (HQS) deficiencies found during inspection of units. Condition: Found an Owner Notification form did not list the date repairs to be completed or when abatement would occur if not corrected, and the landlord was given 60 days to correct failed inspection without an exception to the 30-day deadline documented. Found a failed inspection where abatement did not occur until two months after required time allowed for corrections. Found an instance of allowing more than 24 hours to correct life threatening deficiencies. Effect: Noncompliance. Cause: Lack of understanding of responses to HQS deficiencies. Recommendation: I recommend overall improved documentation of and responses to inspections, failed inspections and enforcement of family obligations. Views of responsible officials and planned corrective actions: Four Square agrees with this finding and will adhere to the correction action plan beginning on page 50 in this audit report.
2022-6 Lack of Proper Documentation Grantor: Department of Housing and Urban Development (HUD) Program Name: Section 8 Housing Choice Vouchers CFDA number: 14.871 Criteria: HUD and Four Square?s Administration Plan require proper documentation to support eligibility, proper maintance of a waiting list and understanding of responsibilities by tenants and landlords. Condition: Documentation was insufficient to show priority points calculated and how people are chosen from the waiting list, some discrepancies on income verification documents were not properly explained; changes to utilities provided where not properly corrected on several leases; and instances when a landlord gave notice of termination, documentation didn?t show the offer of a new voucher to tenants. Effect: Currently there are more vouchers than people on the waiting list and all questioned items could be resolved after further review or discussed with client; however, the failure to document compliance with policies and procedure increases the risk of noncompliance with federal agency and organizational requirements. Cause: Lack of retaining required documentation in tenant files. Recommendation: Staff meetings and random internal audits of tenant files should continue, focusing on proper training of the Administrative Plan, HUD notices and proper documentation. Lack of proper documentation is a repeat finding for this program. Views of responsible officials and planned corrective actions: Four Square agrees with this finding and will adhere to the correction action plan beginning on page 50 in this audit report.
2022-7 Noncompliance with Inspection Requirements Grantor: Department of Housing and Urban Development (HUD) Program Name: Section 8 Housing Choice Vouchers CFDA number: 14.871 Criteria: HUD and Four Square?s Administration Plan require timely resolution to life threatening or other Health Quality Standards (HQS) deficiencies found during inspection of units. Condition: Found an Owner Notification form did not list the date repairs to be completed or when abatement would occur if not corrected, and the landlord was given 60 days to correct failed inspection without an exception to the 30-day deadline documented. Found a failed inspection where abatement did not occur until two months after required time allowed for corrections. Found an instance of allowing more than 24 hours to correct life threatening deficiencies. Effect: Noncompliance. Cause: Lack of understanding of responses to HQS deficiencies. Recommendation: I recommend overall improved documentation of and responses to inspections, failed inspections and enforcement of family obligations. Views of responsible officials and planned corrective actions: Four Square agrees with this finding and will adhere to the correction action plan beginning on page 50 in this audit report.