FAC Explorer

Audit 4247

FY End
2023-06-30
Total Expended
$8.23M
Findings
12
Programs
6
Organization: Save, Inc. and Affiliates (MO)
Year: 2023 Accepted: 2023-11-27
Auditor: Emerick and Company PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2495 2023-001 Material Weakness - N
2496 2023-002 Material Weakness - N
2497 2023-003 Material Weakness - N
2498 2023-001 Material Weakness - N
2499 2023-002 Material Weakness - N
2500 2023-003 Material Weakness - N
578937 2023-001 Material Weakness - N
578938 2023-002 Material Weakness - N
578939 2023-003 Material Weakness - N
578940 2023-001 Material Weakness - N
578941 2023-002 Material Weakness - N
578942 2023-003 Material Weakness - N

Programs

ALN Program Spent Major Findings
14.267 Continuum of Care Program $4.35M Yes 3
21.023 Emergency Rental Assistance Program $499,263 - 0
14.238 Shelter Plus Care $364,683 - 0
14.241 Housing Opportunities for Persons with Aids $218,300 - 0
14.231 Emergency Solutions Grant Program $64,503 - 0
14.181 Supportive Housing for Persons with Disabilities $41,467 - 0

Contacts

Name Title Type
JSLSBL82VMR3 Rebecca Hunkins Auditee
8165318340 Rachel Bowman Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION 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 allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: SAVE, Inc. and Affiliates has not elected to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of SAVE, Inc., SAVE Residential, Inc. and SAVE Supportive Housing, Inc. under programs of the federal government for the year ended June 30, 2023. 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 SAVE, Inc. and Affiliates, it is not intended to and does not present the financial position, changes in net assets or cash flows of SAVE, Inc. and Affiliates.
Title: CAPITAL ADVANCE 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 allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: SAVE, Inc. and Affiliates has not elected to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance. The SAVE Residential, Inc. Section 811 Capital Advance balance was $604,000 at June 30, 2023.

Finding Details

Finding 2023-001
14.267 – Continuum of Care Program U.S Department of Housing and Urban Development (HUD) Direct and Pass-Through State of Missouri, Department of Mental Health Criteria: U.S. Department of Housing and Urban Development (HUD) guidelines require a rent reasonableness survey for all participants receiving rental assistance. Condition: We examined a sample of seventy-one participants receiving rental assistance, noting that for five participants, the required rent reasonableness survey included in the participant file did not reflect the most recent rental rate, and for two participants, the rent reasonableness survey was not located in the participant's file. Questioned Costs: $0 Effect: Failure to complete required documentation may result in noncompliance with HUD guidelines. Cause: High staff turnover. Recommendation: Allocate additional resources to grants compliance. View of responsible official: I agree with the finding
Finding 2023-002
14.267 – Continuum of Care Program U.S Department of Housing and Urban Development (HUD) Direct and Pass-Through State of Missouri, Department of Mental Health Criteria: Per the Continuum of Care Program 24 CFR Part 578 "Recipients or subrecipients must inspect all units at least annually during the grant period to ensure that all units continue to meet Housing Quality Standards (HQS)." Condition: We examined a sample of seventy-one participants receiving rental assistance, noting that for sixteen participants, there was no documentation of annual inspection in the file. Questioned Costs: $0 Effect: Failure to complete required documentation may result in noncompliance with requirements of the grant. Cause: High staff turnover. Recommendation: Allocate additional resources to grants compliance. View of responsible official: I agree with the finding.
Finding 2023-003
14.267 – Continuum of Care Program U.S Department of Housing and Urban Development (HUD) Direct and Pass-Through State of Missouri, Department of Mental Health Criteria: Per the Continuum of Care Program 24 CFR Part 578.77 "Recipients or subrecipients must examine a program participant's income initially, and at least annually thereafter, to determine the amount of the contribution toward rent payable by the program participant. Adjustments to a program participant's contribution toward the rental payment must be made as changes in income are identified." Condition: We examined a sample of seventy-one participants receiving rental assistance, noting that 20 participant files did not include complete income documentation records. Questioned Costs: $0 Effect: Failure to complete required documentation may result in noncompliance with requirements of the grant. Cause: High staff turnover. Recommendation: Allocate additional resources to grants compliance. View of responsible official: I agree with the finding.
Finding 2023-001
14.267 – Continuum of Care Program U.S Department of Housing and Urban Development (HUD) Direct and Pass-Through State of Missouri, Department of Mental Health Criteria: U.S. Department of Housing and Urban Development (HUD) guidelines require a rent reasonableness survey for all participants receiving rental assistance. Condition: We examined a sample of seventy-one participants receiving rental assistance, noting that for five participants, the required rent reasonableness survey included in the participant file did not reflect the most recent rental rate, and for two participants, the rent reasonableness survey was not located in the participant's file. Questioned Costs: $0 Effect: Failure to complete required documentation may result in noncompliance with HUD guidelines. Cause: High staff turnover. Recommendation: Allocate additional resources to grants compliance. View of responsible official: I agree with the finding
Finding 2023-002
14.267 – Continuum of Care Program U.S Department of Housing and Urban Development (HUD) Direct and Pass-Through State of Missouri, Department of Mental Health Criteria: Per the Continuum of Care Program 24 CFR Part 578 "Recipients or subrecipients must inspect all units at least annually during the grant period to ensure that all units continue to meet Housing Quality Standards (HQS)." Condition: We examined a sample of seventy-one participants receiving rental assistance, noting that for sixteen participants, there was no documentation of annual inspection in the file. Questioned Costs: $0 Effect: Failure to complete required documentation may result in noncompliance with requirements of the grant. Cause: High staff turnover. Recommendation: Allocate additional resources to grants compliance. View of responsible official: I agree with the finding.
Finding 2023-003
14.267 – Continuum of Care Program U.S Department of Housing and Urban Development (HUD) Direct and Pass-Through State of Missouri, Department of Mental Health Criteria: Per the Continuum of Care Program 24 CFR Part 578.77 "Recipients or subrecipients must examine a program participant's income initially, and at least annually thereafter, to determine the amount of the contribution toward rent payable by the program participant. Adjustments to a program participant's contribution toward the rental payment must be made as changes in income are identified." Condition: We examined a sample of seventy-one participants receiving rental assistance, noting that 20 participant files did not include complete income documentation records. Questioned Costs: $0 Effect: Failure to complete required documentation may result in noncompliance with requirements of the grant. Cause: High staff turnover. Recommendation: Allocate additional resources to grants compliance. View of responsible official: I agree with the finding.
Finding 2023-001
14.267 – Continuum of Care Program U.S Department of Housing and Urban Development (HUD) Direct and Pass-Through State of Missouri, Department of Mental Health Criteria: U.S. Department of Housing and Urban Development (HUD) guidelines require a rent reasonableness survey for all participants receiving rental assistance. Condition: We examined a sample of seventy-one participants receiving rental assistance, noting that for five participants, the required rent reasonableness survey included in the participant file did not reflect the most recent rental rate, and for two participants, the rent reasonableness survey was not located in the participant's file. Questioned Costs: $0 Effect: Failure to complete required documentation may result in noncompliance with HUD guidelines. Cause: High staff turnover. Recommendation: Allocate additional resources to grants compliance. View of responsible official: I agree with the finding
Finding 2023-002
14.267 – Continuum of Care Program U.S Department of Housing and Urban Development (HUD) Direct and Pass-Through State of Missouri, Department of Mental Health Criteria: Per the Continuum of Care Program 24 CFR Part 578 "Recipients or subrecipients must inspect all units at least annually during the grant period to ensure that all units continue to meet Housing Quality Standards (HQS)." Condition: We examined a sample of seventy-one participants receiving rental assistance, noting that for sixteen participants, there was no documentation of annual inspection in the file. Questioned Costs: $0 Effect: Failure to complete required documentation may result in noncompliance with requirements of the grant. Cause: High staff turnover. Recommendation: Allocate additional resources to grants compliance. View of responsible official: I agree with the finding.
Finding 2023-003
14.267 – Continuum of Care Program U.S Department of Housing and Urban Development (HUD) Direct and Pass-Through State of Missouri, Department of Mental Health Criteria: Per the Continuum of Care Program 24 CFR Part 578.77 "Recipients or subrecipients must examine a program participant's income initially, and at least annually thereafter, to determine the amount of the contribution toward rent payable by the program participant. Adjustments to a program participant's contribution toward the rental payment must be made as changes in income are identified." Condition: We examined a sample of seventy-one participants receiving rental assistance, noting that 20 participant files did not include complete income documentation records. Questioned Costs: $0 Effect: Failure to complete required documentation may result in noncompliance with requirements of the grant. Cause: High staff turnover. Recommendation: Allocate additional resources to grants compliance. View of responsible official: I agree with the finding.
Finding 2023-001
14.267 – Continuum of Care Program U.S Department of Housing and Urban Development (HUD) Direct and Pass-Through State of Missouri, Department of Mental Health Criteria: U.S. Department of Housing and Urban Development (HUD) guidelines require a rent reasonableness survey for all participants receiving rental assistance. Condition: We examined a sample of seventy-one participants receiving rental assistance, noting that for five participants, the required rent reasonableness survey included in the participant file did not reflect the most recent rental rate, and for two participants, the rent reasonableness survey was not located in the participant's file. Questioned Costs: $0 Effect: Failure to complete required documentation may result in noncompliance with HUD guidelines. Cause: High staff turnover. Recommendation: Allocate additional resources to grants compliance. View of responsible official: I agree with the finding
Finding 2023-002
14.267 – Continuum of Care Program U.S Department of Housing and Urban Development (HUD) Direct and Pass-Through State of Missouri, Department of Mental Health Criteria: Per the Continuum of Care Program 24 CFR Part 578 "Recipients or subrecipients must inspect all units at least annually during the grant period to ensure that all units continue to meet Housing Quality Standards (HQS)." Condition: We examined a sample of seventy-one participants receiving rental assistance, noting that for sixteen participants, there was no documentation of annual inspection in the file. Questioned Costs: $0 Effect: Failure to complete required documentation may result in noncompliance with requirements of the grant. Cause: High staff turnover. Recommendation: Allocate additional resources to grants compliance. View of responsible official: I agree with the finding.
Finding 2023-003
14.267 – Continuum of Care Program U.S Department of Housing and Urban Development (HUD) Direct and Pass-Through State of Missouri, Department of Mental Health Criteria: Per the Continuum of Care Program 24 CFR Part 578.77 "Recipients or subrecipients must examine a program participant's income initially, and at least annually thereafter, to determine the amount of the contribution toward rent payable by the program participant. Adjustments to a program participant's contribution toward the rental payment must be made as changes in income are identified." Condition: We examined a sample of seventy-one participants receiving rental assistance, noting that 20 participant files did not include complete income documentation records. Questioned Costs: $0 Effect: Failure to complete required documentation may result in noncompliance with requirements of the grant. Cause: High staff turnover. Recommendation: Allocate additional resources to grants compliance. View of responsible official: I agree with the finding.