FAC Explorer

Audit 50848

FY End
2022-06-30
Total Expended
$10.12M
Findings
2
Programs
42
Organization: Isothermal Planning and Development Commission (NC)
Year: 2022 Accepted: 2023-03-26
Auditor: Anderson Smith & Wike PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42648 2022-004 Significant Deficiency Yes L
619090 2022-004 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
14.871 Section 8 Voucher Choice Program $6.20M Yes 1
17.258 Wioa 4020 Adult - Py 2020, 2021 $596,268 - 0
17.259 Wioa 4040 Youth - Py 2020, 2021 $470,811 - 0
93.044 Title III-B Access, In-Home Services, Legal Services $425,019 Yes 0
17.235 Senior Community Service Employment Program $354,502 - 0
17.278 Wioa 4030 Dislocated Workers - Py 2020, 2021 $230,141 - 0
93.045 Title III-C2 Home Delivered Meals $172,433 Yes 0
93.053 Nutrition Service Incentive Program $160,524 Yes 0
17.258 Wioa 4010 Admin - Py 2020, 2021 $153,142 - 0
93.052 Family Caregiver $142,752 - 0
93.667 Social Services Block Grant $126,956 - 0
93.045 Nutrition Service Incentive Program $125,933 Yes 0
20.205 Rural Transportation Planning Program $101,918 - 0
14.231 Bk at Home Rapid Re-Housing $95,773 - 0
23.009 Arc Administrative Grant $80,550 - 0
93.044 Title III-B Ombudsman $73,692 Yes 0
93.045 Title III-C1 Planning and Administration $72,063 Yes 0
93.045 Title III-C1 Congregate Meals $68,733 Yes 0
93.044 Cares Act - Access $41,998 Yes 0
10.302 Economic Development Adminstration Planning Grant $41,891 - 0
93.044 Title III-B Planning and Administration $41,614 Yes 0
14.896 Family Self-Sufficiency Program $35,744 - 0
93.052 Title III-E Planning and Administration $27,099 - 0
93.045 Cares Act - Planning and Administration $26,577 Yes 0
17.278 Wioa 4050 Business Services - Py 2020, 2021 $25,774 - 0
93.043 Title III Preventative Health $20,644 - 0
93.044 Title III-B Legal Services $20,460 Yes 0
17.278 Wioa 4050 Infrastructure - Py 2020, 2021 $16,964 - 0
93.042 Arpa Planning and Administration $15,430 - 0
14.000 Emergency Housing Vouchers - Hap $14,847 - 0
17.278 Wioa 4050 Finish Line $14,660 - 0
93.045 Cares Act - Nutrition Services $12,999 Yes 0
93.052 Cares Act - Family Caregiver $11,763 - 0
14.231 Emergency Solutions Grant $11,213 - 0
93.044 Expanding Access to Covid Vaccine $10,859 Yes 0
14.000 Emergency Housing Vouchers - Services $5,137 - 0
14.000 Emergency Housing Vouchers - Administrative $4,468 - 0
23.002 Arc - Local Government Technical Assistance $4,316 - 0
93.041 Title Vii-B Elder Abuse $3,952 - 0
93.045 Families First - Home Delivered $3,085 Yes 0
93.044 Cares Act - Ombudsman $2,214 Yes 0
93.042 Arpa Ombudsman $2,202 - 0

Contacts

Name Title Type
QRG2L9XNWC17 Charlotte Sullivan Auditee
8283512335 Shannon Dennison Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of the Commission under the programs of the federal government and the State of North Carolina for the year ended June 30, 2022. The information in this SEFSA 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 and the State Single Audit Implementation Act. Because the SEFSA presents only a selected portion of the operations of the Commission, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Commission.

Finding Details

Finding 2022-004
Finding: 22-04 SIGNIFICANT DEFICIENCY NON-COMPLIANCE - Reporting Section 8 Housing Voucher Choice Program AL #14.871 Criteria: Entities that administer the Housing Choice Voucher Program must submit audited financial information annually to the Department of Housing and Urban Development (HUD) in accordance with 24 CFR 5.801 ? uniform financial reporting standards. Audited financial information must be submitted to HUD electronically through HUD?s Real Estate Assessment Center (REAC) website, and the submission of this information to HUD must take place within nine months of the entity?s fiscal year end. Condition: Audited financial information for the period ending June 30, 2021 was not submitted to HUD through the REAC website within the required time-frame. Effect: FRC is in violation of HUD financial reporting requirements. Cause: Oversight. Questioned Cost: None. Recommendation: We recommend that management complete the electronic filing of audited financial data to HUD immediately. Management Response: Management agrees with this finding and recommendation.
Finding 2022-004
Finding: 22-04 SIGNIFICANT DEFICIENCY NON-COMPLIANCE - Reporting Section 8 Housing Voucher Choice Program AL #14.871 Criteria: Entities that administer the Housing Choice Voucher Program must submit audited financial information annually to the Department of Housing and Urban Development (HUD) in accordance with 24 CFR 5.801 ? uniform financial reporting standards. Audited financial information must be submitted to HUD electronically through HUD?s Real Estate Assessment Center (REAC) website, and the submission of this information to HUD must take place within nine months of the entity?s fiscal year end. Condition: Audited financial information for the period ending June 30, 2021 was not submitted to HUD through the REAC website within the required time-frame. Effect: FRC is in violation of HUD financial reporting requirements. Cause: Oversight. Questioned Cost: None. Recommendation: We recommend that management complete the electronic filing of audited financial data to HUD immediately. Management Response: Management agrees with this finding and recommendation.