FAC Explorer

Audit 291827

FY End
2023-06-30
Total Expended
$17.76M
Findings
2
Programs
9
Organization: Southeastern Community Action Partnership, Inc. (NC)
Year: 2023 Accepted: 2024-02-23
Auditor: Anderson Smith & Wike PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
370236 2023-001 Significant Deficiency - N
946678 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.600 Head Start (fain No. 04ch011010) $10.16M - 0
14.871 Section 8 Housing Choice Vouchers $2.04M Yes 1
93.600 Head Start (fain No. 04ch011643) $1.43M - 0
93.569 Community Services Block Grant $1.42M Yes 0
93.356 Head Start Disaster Recovery $947,809 - 0
93.569 Community Services Block Grant - Disaster Relief $855,819 Yes 0
10.558 Child and Adult Care Food Program $479,280 - 0
93.600 Head Start (fain No. 04he000131) $239,551 - 0
93.569 Community Services Block Grant - Cares Act $187,140 Yes 0

Contacts

Name Title Type
RWKJW1KTNKB6 Liying Reeder Auditee
9102773500 Andy Deal Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported in the SEFA 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. De Minimis Rate Used: N Rate Explanation: Southeastern Community Action Partnership, Inc. has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant activity of Southeastern Community Action Partnership, Inc. under the programs of the federal government for the year ended June 30, 2023. The information in this SEFA is presented 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. Because the Schedule presents only a selected portion of the operations of Southeastern Community Action Partnership, Inc., it is not intended to and does not present the financial position, activities or cash flows of Southeastern Community Action Partnership, Inc.

Finding Details

Finding 2023-001
Finding: 2023-001 SIGNIFICANT DEFICIENCY AND NON COMPLIANCE U.S. Department of Housing and Urban Development Program Name: Housing Choice Vouchers CFDA#: 14.871 Special Tests and Provisions Criteria: The Public Housing Authority (PHA) must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections to ensure any issues identified have been corrected. Condition: We noted the PHA did not inspect all units in a timely manner during the year under audit. In addition, the PHA did not perform re-inspections for several units during the year under audit. Effect: Units were not properly inspected and re-inspected. Cause: Management did not have staffing in place to ensure inspections and re-inspections were performed in a timely manner. Questioned Cost: None Recommendation: We recommend that management implement procedures to ensure that all inspections and re-inspections are performed for all units in a timely manner. Management Response: Management agrees with this finding and recommendation.
Finding 2023-001
Finding: 2023-001 SIGNIFICANT DEFICIENCY AND NON COMPLIANCE U.S. Department of Housing and Urban Development Program Name: Housing Choice Vouchers CFDA#: 14.871 Special Tests and Provisions Criteria: The Public Housing Authority (PHA) must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections to ensure any issues identified have been corrected. Condition: We noted the PHA did not inspect all units in a timely manner during the year under audit. In addition, the PHA did not perform re-inspections for several units during the year under audit. Effect: Units were not properly inspected and re-inspected. Cause: Management did not have staffing in place to ensure inspections and re-inspections were performed in a timely manner. Questioned Cost: None Recommendation: We recommend that management implement procedures to ensure that all inspections and re-inspections are performed for all units in a timely manner. Management Response: Management agrees with this finding and recommendation.