FAC Explorer

Audit 317959

FY End
2024-03-31
Total Expended
$11.30M
Findings
2
Programs
9
Organization: East Central Kansas Economic Opportunity Corporation (KS)
Year: 2024 Accepted: 2024-08-27
Auditor: Ssc CPAS P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485144 2024-001 Significant Deficiency - P
1061586 2024-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $1.87M Yes 0
14.871 Section 8 Housing Choice Vouchers $1.19M Yes 1
81.042 Weatherization Assistance for Low-Income Persons $794,239 - 0
93.569 Community Services Block Grant $767,266 Yes 0
93.575 Child Care and Development Block Grant $571,306 Yes 0
93.600 Head Start $478,345 - 0
93.558 Temporary Assistance for Needy Families $424,052 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $161,797 - 0
10.558 Child and Adult Care Food Program $148,301 - 0

Contacts

Name Title Type
CUU9FE1VR3F1 Crystal Anderson Auditee
7852427450 Timothy D Ba.nnwarth Auditor
No contacts on file

Notes to SEFA

Title: 1.       Basis of presentation Accounting Policies: Expenditures reported in 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 allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: In accordance with Section 2 U.S. Code of Federal Regulations Part 200.412 the Organization is allowed to elect to use the ten percent de minimis indirect cost rate. The Organization did not elect to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of East Central Kansas Economic Opportunity Corporation (the Organization) and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.

Finding Details

Finding 2024-001
2024‐001 Compliance and Controls over Eligibility of the Section 8 Housing Choice Vouchers Program (Significant Deficiency) Federal Agency: Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Award period: Year ended March 31, 2024 Criteria: The Section 8 Housing Choice Vouchers program requires that proper documentation be maintained for individuals participating in the program. This includes a signed no income affidavit for those participants that have zero income. Condition: We have determined that there was an inadequate documentation process for verifying individuals with zero income for eligibility. Cause: The Organization’s policies and procedures were not in place and working properly to track this verification step. Effect: Two individuals with zero incomes were tested and both did not have the proper documentation included within their file. Recommendation: We recommend the Board of Directors and management review the controls over the eligibility process to ensure the process is being followed and implemented correctly. Questioned costs: None Repeat Finding: N/a. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and plans to develop proper written policies and procedures for the internal control over compliance to ensure that proper documentation that supports eligibility of individuals participating in the Section 8 Housing Choice Vouchers Program is maintained.
Finding 2024-001
2024‐001 Compliance and Controls over Eligibility of the Section 8 Housing Choice Vouchers Program (Significant Deficiency) Federal Agency: Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Award period: Year ended March 31, 2024 Criteria: The Section 8 Housing Choice Vouchers program requires that proper documentation be maintained for individuals participating in the program. This includes a signed no income affidavit for those participants that have zero income. Condition: We have determined that there was an inadequate documentation process for verifying individuals with zero income for eligibility. Cause: The Organization’s policies and procedures were not in place and working properly to track this verification step. Effect: Two individuals with zero incomes were tested and both did not have the proper documentation included within their file. Recommendation: We recommend the Board of Directors and management review the controls over the eligibility process to ensure the process is being followed and implemented correctly. Questioned costs: None Repeat Finding: N/a. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and plans to develop proper written policies and procedures for the internal control over compliance to ensure that proper documentation that supports eligibility of individuals participating in the Section 8 Housing Choice Vouchers Program is maintained.