FAC Explorer

Audit 23387

FY End
2022-02-28
Total Expended
$11.43M
Findings
4
Programs
11
Organization: Community Action Partnership of Sonoma County (CA)
Year: 2022 Accepted: 2022-10-30
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
19924 2022-001 - - N
19925 2022-001 - - N
596366 2022-001 - - N
596367 2022-001 - - N

Programs

ALN Program Spent Major Findings
93.600 Head Start $6.99M - 0
21.023 Covid-19 Emergency Rental Assistance Program $2.77M Yes 0
93.569 Community Services Block Grant $469,141 Yes 1
14.218 Covid-19 Community Development Block Grants/entitlement Grants $316,450 - 0
93.569 Covid-19 Community Services Block Grant $296,345 Yes 1
93.600 Covid-19 Head Start $279,713 - 0
10.558 Child and Adult Care Food Program $95,383 - 0
93.568 Low-Income Home Energy Assistance $88,160 - 0
93.669 Child Abuse and Neglect State Grants $50,162 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $39,996 - 0
14.231 Emergency Solutions Grant Program $38,194 - 0

Contacts

Name Title Type
Z6QKNK6HKJ13 Johnny Nolen Auditee
7075446911 Karl Eck, CPA Auditor
No contacts on file

Notes to SEFA

Title: INDIRECT COST RATE Accounting Policies: The accompanying Schedule of Expenditures of Federal awards ("Schedule") includes the federal award activity of Community Action Partnership of Sonoma County under programs of the federal government for the year ended February 28, 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 Partnership of Sonoma County, it is not intended to and does not present the financial position, changes in net assets or cash flows of Community Action Partnership of Sonoma County. 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 Partnership of Sonoma County has an indirect rate that has been approved by the U.S. Department of Health and Human Services (DHHS).

Finding Details

Finding 2022-001
Finding 2022-001: Tri-Partite Board Composition Department of Health and Human Services ? AL #93.569 Community Services Block Grant California Department of 21F-4447 Community Services and 22F-5046 Development 21F-4046 COVID-19 Community Services Block Grant California Department of 20F-3685 Community Services and Development Questioned Costs: None Condition Less than 1/3 of the members of the board of directors of Community Action Partnership of Sonoma County were representative of the government sector in accordance with Community Services Block Grant (CSBG) requirements. 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 Partnership of Sonoma County had board vacancies and experienced board recruiting difficulties during the year, causing it to not be in compliance with the tri-partite board requirement. Effect Due to the above noted conditions, CAPSC was not in compliance with this particular CSBG compliance requirement. Recommendation We recommend Community Action Partnership of Sonoma County recruit board members to comply with the tri-partite board composition requirement. Views of Responsible Officials Community Action Partnership of Sonoma County agrees with the audit finding and has written a corrective action plan.
Finding 2022-001
Finding 2022-001: Tri-Partite Board Composition Department of Health and Human Services ? AL #93.569 Community Services Block Grant California Department of 21F-4447 Community Services and 22F-5046 Development 21F-4046 COVID-19 Community Services Block Grant California Department of 20F-3685 Community Services and Development Questioned Costs: None Condition Less than 1/3 of the members of the board of directors of Community Action Partnership of Sonoma County were representative of the government sector in accordance with Community Services Block Grant (CSBG) requirements. 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 Partnership of Sonoma County had board vacancies and experienced board recruiting difficulties during the year, causing it to not be in compliance with the tri-partite board requirement. Effect Due to the above noted conditions, CAPSC was not in compliance with this particular CSBG compliance requirement. Recommendation We recommend Community Action Partnership of Sonoma County recruit board members to comply with the tri-partite board composition requirement. Views of Responsible Officials Community Action Partnership of Sonoma County agrees with the audit finding and has written a corrective action plan.
Finding 2022-001
Finding 2022-001: Tri-Partite Board Composition Department of Health and Human Services ? AL #93.569 Community Services Block Grant California Department of 21F-4447 Community Services and 22F-5046 Development 21F-4046 COVID-19 Community Services Block Grant California Department of 20F-3685 Community Services and Development Questioned Costs: None Condition Less than 1/3 of the members of the board of directors of Community Action Partnership of Sonoma County were representative of the government sector in accordance with Community Services Block Grant (CSBG) requirements. 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 Partnership of Sonoma County had board vacancies and experienced board recruiting difficulties during the year, causing it to not be in compliance with the tri-partite board requirement. Effect Due to the above noted conditions, CAPSC was not in compliance with this particular CSBG compliance requirement. Recommendation We recommend Community Action Partnership of Sonoma County recruit board members to comply with the tri-partite board composition requirement. Views of Responsible Officials Community Action Partnership of Sonoma County agrees with the audit finding and has written a corrective action plan.
Finding 2022-001
Finding 2022-001: Tri-Partite Board Composition Department of Health and Human Services ? AL #93.569 Community Services Block Grant California Department of 21F-4447 Community Services and 22F-5046 Development 21F-4046 COVID-19 Community Services Block Grant California Department of 20F-3685 Community Services and Development Questioned Costs: None Condition Less than 1/3 of the members of the board of directors of Community Action Partnership of Sonoma County were representative of the government sector in accordance with Community Services Block Grant (CSBG) requirements. 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 Partnership of Sonoma County had board vacancies and experienced board recruiting difficulties during the year, causing it to not be in compliance with the tri-partite board requirement. Effect Due to the above noted conditions, CAPSC was not in compliance with this particular CSBG compliance requirement. Recommendation We recommend Community Action Partnership of Sonoma County recruit board members to comply with the tri-partite board composition requirement. Views of Responsible Officials Community Action Partnership of Sonoma County agrees with the audit finding and has written a corrective action plan.