Audit 296532

Federal Program AL 93.569 Community Services Block Grant Compliance Requirement Activities Allowed or Unallowed and Allowable Costs/Cost Principles. Criteria The Uniform Guidance requires charges to federal awards to be approved by the Organization and these approvals need to be documented. Condition Two journal entry transactions tested were missing the approval documentation. Cause The Organization did not have sufficient procedures in place to ensure that approvals are documented for all expenses charged to grants. Effect Two journal entry transactions charging expenses to this federal program were missing the approval documentation. Context A sample of 40 transactions were selected for testing this federal program. Only two transactions tested were missing the approval documentation. Questioned Costs None Repeat Finding No Recommendation The Organization should implement procedures to ensure that all expenses are approved and this approval documentation is maintained. Views of Responsible Officials and Planned Corrective Actions The Organization agrees with the recommendation and will implement in 2024.

Federal Program AL 93.569 Community Services Block Grant Compliance Requirement Activities Allowed or Unallowed and Allowable Costs/Cost Principles. Criteria The Uniform Guidance requires charges to federal awards to be approved by the Organization and these approvals need to be documented. Condition Two journal entry transactions tested were missing the approval documentation. Cause The Organization did not have sufficient procedures in place to ensure that approvals are documented for all expenses charged to grants. Effect Two journal entry transactions charging expenses to this federal program were missing the approval documentation. Context A sample of 40 transactions were selected for testing this federal program. Only two transactions tested were missing the approval documentation. Questioned Costs None Repeat Finding No Recommendation The Organization should implement procedures to ensure that all expenses are approved and this approval documentation is maintained. Views of Responsible Officials and Planned Corrective Actions The Organization agrees with the recommendation and will implement in 2024.

Federal Program AL 93.569 Community Services Block Grant Compliance Requirement Special Test – Tri-Partite Board Compliance Criteria The CSBG Act at 42 USC 9910(a), requires nonprofit organizations administer CSBG through a board comprising of one third of the members be elected representatives in the community or their designee and not fewer than one third of the members be representatives of the lowincome individuals and families served. Condition The Organization’s board did not meet the one third requirement for representatives of lowincome individuals. Cause The Organization has not been able to find board members to meet the low-income criteria. Effect The Organization did not meet the Tri-Partite Board Compliance requirement. Context The Organization has a total of 12 board member positions. During the year ended June 30, 2023, the Organization only had 2 low-income representative board members, instead of the 4 required. The Organization met the other requirement by having 4 members that are elected representatives in the community or their designee. Questioned Costs None Repeat Finding Yes - Prior audit finding 2022-004. Recommendation The Organization should continue to look for board members who represent the low-income community. Views of Responsible Officials and Planned Corrective Actions Management agrees with the recommendation and will continue to look for low-income representative board members.

Federal Program AL 93.569 Community Services Block Grant Compliance Requirement Special Test – Tri-Partite Board Compliance Criteria The CSBG Act at 42 USC 9910(a), requires nonprofit organizations administer CSBG through a board comprising of one third of the members be elected representatives in the community or their designee and not fewer than one third of the members be representatives of the lowincome individuals and families served. Condition The Organization’s board did not meet the one third requirement for representatives of lowincome individuals. Cause The Organization has not been able to find board members to meet the low-income criteria. Effect The Organization did not meet the Tri-Partite Board Compliance requirement. Context The Organization has a total of 12 board member positions. During the year ended June 30, 2023, the Organization only had 2 low-income representative board members, instead of the 4 required. The Organization met the other requirement by having 4 members that are elected representatives in the community or their designee. Questioned Costs None Repeat Finding Yes - Prior audit finding 2022-004. Recommendation The Organization should continue to look for board members who represent the low-income community. Views of Responsible Officials and Planned Corrective Actions Management agrees with the recommendation and will continue to look for low-income representative board members.

Federal Program AL 93.569 Community Services Block Grant Compliance Requirement Activities Allowed or Unallowed and Allowable Costs/Cost Principles. Criteria The Uniform Guidance requires charges to federal awards to be approved by the Organization and these approvals need to be documented. Condition Two journal entry transactions tested were missing the approval documentation. Cause The Organization did not have sufficient procedures in place to ensure that approvals are documented for all expenses charged to grants. Effect Two journal entry transactions charging expenses to this federal program were missing the approval documentation. Context A sample of 40 transactions were selected for testing this federal program. Only two transactions tested were missing the approval documentation. Questioned Costs None Repeat Finding No Recommendation The Organization should implement procedures to ensure that all expenses are approved and this approval documentation is maintained. Views of Responsible Officials and Planned Corrective Actions The Organization agrees with the recommendation and will implement in 2024.

Federal Program AL 93.569 Community Services Block Grant Compliance Requirement Activities Allowed or Unallowed and Allowable Costs/Cost Principles. Criteria The Uniform Guidance requires charges to federal awards to be approved by the Organization and these approvals need to be documented. Condition Two journal entry transactions tested were missing the approval documentation. Cause The Organization did not have sufficient procedures in place to ensure that approvals are documented for all expenses charged to grants. Effect Two journal entry transactions charging expenses to this federal program were missing the approval documentation. Context A sample of 40 transactions were selected for testing this federal program. Only two transactions tested were missing the approval documentation. Questioned Costs None Repeat Finding No Recommendation The Organization should implement procedures to ensure that all expenses are approved and this approval documentation is maintained. Views of Responsible Officials and Planned Corrective Actions The Organization agrees with the recommendation and will implement in 2024.

Federal Program AL 93.569 Community Services Block Grant Compliance Requirement Special Test – Tri-Partite Board Compliance Criteria The CSBG Act at 42 USC 9910(a), requires nonprofit organizations administer CSBG through a board comprising of one third of the members be elected representatives in the community or their designee and not fewer than one third of the members be representatives of the lowincome individuals and families served. Condition The Organization’s board did not meet the one third requirement for representatives of lowincome individuals. Cause The Organization has not been able to find board members to meet the low-income criteria. Effect The Organization did not meet the Tri-Partite Board Compliance requirement. Context The Organization has a total of 12 board member positions. During the year ended June 30, 2023, the Organization only had 2 low-income representative board members, instead of the 4 required. The Organization met the other requirement by having 4 members that are elected representatives in the community or their designee. Questioned Costs None Repeat Finding Yes - Prior audit finding 2022-004. Recommendation The Organization should continue to look for board members who represent the low-income community. Views of Responsible Officials and Planned Corrective Actions Management agrees with the recommendation and will continue to look for low-income representative board members.

Federal Program AL 93.569 Community Services Block Grant Compliance Requirement Special Test – Tri-Partite Board Compliance Criteria The CSBG Act at 42 USC 9910(a), requires nonprofit organizations administer CSBG through a board comprising of one third of the members be elected representatives in the community or their designee and not fewer than one third of the members be representatives of the lowincome individuals and families served. Condition The Organization’s board did not meet the one third requirement for representatives of lowincome individuals. Cause The Organization has not been able to find board members to meet the low-income criteria. Effect The Organization did not meet the Tri-Partite Board Compliance requirement. Context The Organization has a total of 12 board member positions. During the year ended June 30, 2023, the Organization only had 2 low-income representative board members, instead of the 4 required. The Organization met the other requirement by having 4 members that are elected representatives in the community or their designee. Questioned Costs None Repeat Finding Yes - Prior audit finding 2022-004. Recommendation The Organization should continue to look for board members who represent the low-income community. Views of Responsible Officials and Planned Corrective Actions Management agrees with the recommendation and will continue to look for low-income representative board members.