FAC Explorer

Audit 22412

FY End
2022-12-31
Total Expended
$4.84M
Findings
4
Programs
7
Organization: Community Action Agency of Butte County, Inc. (CA)
Year: 2022 Accepted: 2023-09-19
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
22448 2022-002 Significant Deficiency Yes N
22449 2022-002 Significant Deficiency Yes N
598890 2022-002 Significant Deficiency Yes N
598891 2022-002 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $2.53M Yes 0
10.569 Emergency Food Assistance Program (food Commodities) $817,504 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $422,095 - 0
93.569 Community Services Block Grant $232,414 - 1
10.766 Community Facilities Loans and Grants $182,641 - 0
81.042 Weatherization Assistance for Low-Income Persons $121,253 - 0
97.024 Emergency Food and Shelter National Board Program $15,620 - 0

Contacts

Name Title Type
MN43L87L2X81 Danny Xin Liu Auditee
5307122870 Denes Tobie, CPA Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Community Action Agency of Butte County, Inc. under programs of the federal government for the year ended December 31, 2022. 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 Community Action Agency of Butte County, Inc., it is not intended to and does not present the consolidated financial position, changes in net assets or cash flows of Community Action Agency of Butte County, Inc.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 as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Community Action Agency of Butte County, Inc. does not have any sub-recipients of federal awards.

Finding Details

Finding 2022-002
Finding 2022-002: Tri-Partite Board Composition Department of Health and Human Services AL # 93.569 Community Services Block Grant Federal Grantor/Pass-Through Grantor Grant Number Grant Period State of CA Department of CSD 21F-4005 01/01/21 - 05/31/22 State of CA Department of CSD 21F-4406 07/01/21 - 05/31/22 State of CA Department of CSD 22F-5005 01/01/22 - 05/31/23 State of CA Department of CSD 20F-3644 ' 03/27/20 - 08/31/22 Questioned Costs: None How were questioned costs computed: Not applicable Condition At times during the year, less than 1/3 of the members of the board of directors of Community Action Agency of Butte County, Inc. were representative of the government sector in accordance with the CSBG program. There were also longstanding vacancies on the board of directors that contributed to Community Action Agency of Butte County, Inc. not meeting this requirement. This is a repeat of finding 2021-005. Criteria The CSBG Act at 42 USC 9910(b), required that public organizations administer the CSBG program through a Tri-Partite board. Cause Community Action Agency of Butte County, Inc. had board vacancies during the year, causing it to not be in compliance with the tri-partite board requirement. Effect Due to the above noted conditions, Community Action Agency of Butte County, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation We recommend Community Action Agency of Butte County, Inc. establish procedures to ensure the composition of the members of its board of directors meet this requirement. View of Responsible Officials We agree with the recommendation and have begun implementing additional procedures
Finding 2022-002
Finding 2022-002: Tri-Partite Board Composition Department of Health and Human Services AL # 93.569 Community Services Block Grant Federal Grantor/Pass-Through Grantor Grant Number Grant Period State of CA Department of CSD 21F-4005 01/01/21 - 05/31/22 State of CA Department of CSD 21F-4406 07/01/21 - 05/31/22 State of CA Department of CSD 22F-5005 01/01/22 - 05/31/23 State of CA Department of CSD 20F-3644 ' 03/27/20 - 08/31/22 Questioned Costs: None How were questioned costs computed: Not applicable Condition At times during the year, less than 1/3 of the members of the board of directors of Community Action Agency of Butte County, Inc. were representative of the government sector in accordance with the CSBG program. There were also longstanding vacancies on the board of directors that contributed to Community Action Agency of Butte County, Inc. not meeting this requirement. This is a repeat of finding 2021-005. Criteria The CSBG Act at 42 USC 9910(b), required that public organizations administer the CSBG program through a Tri-Partite board. Cause Community Action Agency of Butte County, Inc. had board vacancies during the year, causing it to not be in compliance with the tri-partite board requirement. Effect Due to the above noted conditions, Community Action Agency of Butte County, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation We recommend Community Action Agency of Butte County, Inc. establish procedures to ensure the composition of the members of its board of directors meet this requirement. View of Responsible Officials We agree with the recommendation and have begun implementing additional procedures
Finding 2022-002
Finding 2022-002: Tri-Partite Board Composition Department of Health and Human Services AL # 93.569 Community Services Block Grant Federal Grantor/Pass-Through Grantor Grant Number Grant Period State of CA Department of CSD 21F-4005 01/01/21 - 05/31/22 State of CA Department of CSD 21F-4406 07/01/21 - 05/31/22 State of CA Department of CSD 22F-5005 01/01/22 - 05/31/23 State of CA Department of CSD 20F-3644 ' 03/27/20 - 08/31/22 Questioned Costs: None How were questioned costs computed: Not applicable Condition At times during the year, less than 1/3 of the members of the board of directors of Community Action Agency of Butte County, Inc. were representative of the government sector in accordance with the CSBG program. There were also longstanding vacancies on the board of directors that contributed to Community Action Agency of Butte County, Inc. not meeting this requirement. This is a repeat of finding 2021-005. Criteria The CSBG Act at 42 USC 9910(b), required that public organizations administer the CSBG program through a Tri-Partite board. Cause Community Action Agency of Butte County, Inc. had board vacancies during the year, causing it to not be in compliance with the tri-partite board requirement. Effect Due to the above noted conditions, Community Action Agency of Butte County, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation We recommend Community Action Agency of Butte County, Inc. establish procedures to ensure the composition of the members of its board of directors meet this requirement. View of Responsible Officials We agree with the recommendation and have begun implementing additional procedures
Finding 2022-002
Finding 2022-002: Tri-Partite Board Composition Department of Health and Human Services AL # 93.569 Community Services Block Grant Federal Grantor/Pass-Through Grantor Grant Number Grant Period State of CA Department of CSD 21F-4005 01/01/21 - 05/31/22 State of CA Department of CSD 21F-4406 07/01/21 - 05/31/22 State of CA Department of CSD 22F-5005 01/01/22 - 05/31/23 State of CA Department of CSD 20F-3644 ' 03/27/20 - 08/31/22 Questioned Costs: None How were questioned costs computed: Not applicable Condition At times during the year, less than 1/3 of the members of the board of directors of Community Action Agency of Butte County, Inc. were representative of the government sector in accordance with the CSBG program. There were also longstanding vacancies on the board of directors that contributed to Community Action Agency of Butte County, Inc. not meeting this requirement. This is a repeat of finding 2021-005. Criteria The CSBG Act at 42 USC 9910(b), required that public organizations administer the CSBG program through a Tri-Partite board. Cause Community Action Agency of Butte County, Inc. had board vacancies during the year, causing it to not be in compliance with the tri-partite board requirement. Effect Due to the above noted conditions, Community Action Agency of Butte County, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation We recommend Community Action Agency of Butte County, Inc. establish procedures to ensure the composition of the members of its board of directors meet this requirement. View of Responsible Officials We agree with the recommendation and have begun implementing additional procedures