FINDING: 2023-004 – Internal Control and Compliance over Period of Performance
Federal Agency: Department of Health and Human Services
Pass-through Agency: Pennsylvania Department of Community and Economic Development
Program: 93.569 Community Services Block Grant and 93.569 COVID-19: Community Services Block Grant
Statement of Condition: The Partnership drew federal CSBG funds in December 2022 in the amount of $36,853 to be used for an equipment purchase. The funds were not yet obligated for the purchase, as no contract was in place and Board approval was not yet obtained. In accordance with compliance requirements for CSBG funds, funds granted by the state to subgrantees are available to the subgrantee for obligation during the federal fiscal year that the grant was made and in the following federal fiscal year. Funds were not obligated within the appropriate time period (as of December 31, 2023).
Criteria: In accordance with Uniform Guidance period of performance requirements found in 2 CFR section 200.1, 200.308, 200.309, and 200.344, the Partnership is required to ensure that funds are obligated with the required time frame of the period of performance.
Effect: The Partnership was not in compliance with the period of performance requirements of the Uniform Guidance.
Cause: Procedures in place to ensure that funds were utilized in the proper period of performance were not adequate.
Questioned Costs: Unknown
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend the Partnership establish procedures to ensure the funds are obligated and utilized in the proper period of performance.
Views of responsible officials and planned corrective action: Management agrees with the finding. See attached corrective action plan.
FINDING: 2023-004 – Internal Control and Compliance over Period of Performance
Federal Agency: Department of Health and Human Services
Pass-through Agency: Pennsylvania Department of Community and Economic Development
Program: 93.569 Community Services Block Grant and 93.569 COVID-19: Community Services Block Grant
Statement of Condition: The Partnership drew federal CSBG funds in December 2022 in the amount of $36,853 to be used for an equipment purchase. The funds were not yet obligated for the purchase, as no contract was in place and Board approval was not yet obtained. In accordance with compliance requirements for CSBG funds, funds granted by the state to subgrantees are available to the subgrantee for obligation during the federal fiscal year that the grant was made and in the following federal fiscal year. Funds were not obligated within the appropriate time period (as of December 31, 2023).
Criteria: In accordance with Uniform Guidance period of performance requirements found in 2 CFR section 200.1, 200.308, 200.309, and 200.344, the Partnership is required to ensure that funds are obligated with the required time frame of the period of performance.
Effect: The Partnership was not in compliance with the period of performance requirements of the Uniform Guidance.
Cause: Procedures in place to ensure that funds were utilized in the proper period of performance were not adequate.
Questioned Costs: Unknown
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend the Partnership establish procedures to ensure the funds are obligated and utilized in the proper period of performance.
Views of responsible officials and planned corrective action: Management agrees with the finding. See attached corrective action plan.
FINDING: 2023-005 –Internal Control and Compliance over Special Tests and Provisions
Federal Agency: Department of Health and Human Services
Pass-through Agency: Pennsylvania Department of Community and Economic Development
Program: 93.569 Community Services Block Grant and 93.569 COVID-19: Community Services Block Grant
Statement of Condition: The Partnership did not meet the Tri-Partite board requirements of the CSBG Act.
Criteria: In accordance with Uniform Guidance special tests and provision requirements, the Partnership is required to adhere to the CSBG Act at 42 USC 9910(a) which requires nonprofit organizations that administer CSBG funds to maintain a board comprising one-third of the members be elected representatives in the community or their designee and not fewer than one-third are representative of the low-income individuals and families serviced.
Effect: The Partnership was not in compliance with the special tests and provisions requirements of the Uniform Guidance.
Cause: Procedures in place to ensure that the Board was comprised of the appropriate individuals were not adequate.
Questioned Costs: Unknown
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend the Partnership establish policies and procedures to ensure that the Tri-Partite board requirements are followed.
Views of responsible officials and planned corrective action: Management agrees with the finding. See attached corrective action plan.
FINDING: 2023-005 –Internal Control and Compliance over Special Tests and Provisions
Federal Agency: Department of Health and Human Services
Pass-through Agency: Pennsylvania Department of Community and Economic Development
Program: 93.569 Community Services Block Grant and 93.569 COVID-19: Community Services Block Grant
Statement of Condition: The Partnership did not meet the Tri-Partite board requirements of the CSBG Act.
Criteria: In accordance with Uniform Guidance special tests and provision requirements, the Partnership is required to adhere to the CSBG Act at 42 USC 9910(a) which requires nonprofit organizations that administer CSBG funds to maintain a board comprising one-third of the members be elected representatives in the community or their designee and not fewer than one-third are representative of the low-income individuals and families serviced.
Effect: The Partnership was not in compliance with the special tests and provisions requirements of the Uniform Guidance.
Cause: Procedures in place to ensure that the Board was comprised of the appropriate individuals were not adequate.
Questioned Costs: Unknown
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend the Partnership establish policies and procedures to ensure that the Tri-Partite board requirements are followed.
Views of responsible officials and planned corrective action: Management agrees with the finding. See attached corrective action plan.
FINDING: 2023-004 – Internal Control and Compliance over Period of Performance
Federal Agency: Department of Health and Human Services
Pass-through Agency: Pennsylvania Department of Community and Economic Development
Program: 93.569 Community Services Block Grant and 93.569 COVID-19: Community Services Block Grant
Statement of Condition: The Partnership drew federal CSBG funds in December 2022 in the amount of $36,853 to be used for an equipment purchase. The funds were not yet obligated for the purchase, as no contract was in place and Board approval was not yet obtained. In accordance with compliance requirements for CSBG funds, funds granted by the state to subgrantees are available to the subgrantee for obligation during the federal fiscal year that the grant was made and in the following federal fiscal year. Funds were not obligated within the appropriate time period (as of December 31, 2023).
Criteria: In accordance with Uniform Guidance period of performance requirements found in 2 CFR section 200.1, 200.308, 200.309, and 200.344, the Partnership is required to ensure that funds are obligated with the required time frame of the period of performance.
Effect: The Partnership was not in compliance with the period of performance requirements of the Uniform Guidance.
Cause: Procedures in place to ensure that funds were utilized in the proper period of performance were not adequate.
Questioned Costs: Unknown
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend the Partnership establish procedures to ensure the funds are obligated and utilized in the proper period of performance.
Views of responsible officials and planned corrective action: Management agrees with the finding. See attached corrective action plan.
FINDING: 2023-004 – Internal Control and Compliance over Period of Performance
Federal Agency: Department of Health and Human Services
Pass-through Agency: Pennsylvania Department of Community and Economic Development
Program: 93.569 Community Services Block Grant and 93.569 COVID-19: Community Services Block Grant
Statement of Condition: The Partnership drew federal CSBG funds in December 2022 in the amount of $36,853 to be used for an equipment purchase. The funds were not yet obligated for the purchase, as no contract was in place and Board approval was not yet obtained. In accordance with compliance requirements for CSBG funds, funds granted by the state to subgrantees are available to the subgrantee for obligation during the federal fiscal year that the grant was made and in the following federal fiscal year. Funds were not obligated within the appropriate time period (as of December 31, 2023).
Criteria: In accordance with Uniform Guidance period of performance requirements found in 2 CFR section 200.1, 200.308, 200.309, and 200.344, the Partnership is required to ensure that funds are obligated with the required time frame of the period of performance.
Effect: The Partnership was not in compliance with the period of performance requirements of the Uniform Guidance.
Cause: Procedures in place to ensure that funds were utilized in the proper period of performance were not adequate.
Questioned Costs: Unknown
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend the Partnership establish procedures to ensure the funds are obligated and utilized in the proper period of performance.
Views of responsible officials and planned corrective action: Management agrees with the finding. See attached corrective action plan.
FINDING: 2023-005 –Internal Control and Compliance over Special Tests and Provisions
Federal Agency: Department of Health and Human Services
Pass-through Agency: Pennsylvania Department of Community and Economic Development
Program: 93.569 Community Services Block Grant and 93.569 COVID-19: Community Services Block Grant
Statement of Condition: The Partnership did not meet the Tri-Partite board requirements of the CSBG Act.
Criteria: In accordance with Uniform Guidance special tests and provision requirements, the Partnership is required to adhere to the CSBG Act at 42 USC 9910(a) which requires nonprofit organizations that administer CSBG funds to maintain a board comprising one-third of the members be elected representatives in the community or their designee and not fewer than one-third are representative of the low-income individuals and families serviced.
Effect: The Partnership was not in compliance with the special tests and provisions requirements of the Uniform Guidance.
Cause: Procedures in place to ensure that the Board was comprised of the appropriate individuals were not adequate.
Questioned Costs: Unknown
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend the Partnership establish policies and procedures to ensure that the Tri-Partite board requirements are followed.
Views of responsible officials and planned corrective action: Management agrees with the finding. See attached corrective action plan.
FINDING: 2023-005 –Internal Control and Compliance over Special Tests and Provisions
Federal Agency: Department of Health and Human Services
Pass-through Agency: Pennsylvania Department of Community and Economic Development
Program: 93.569 Community Services Block Grant and 93.569 COVID-19: Community Services Block Grant
Statement of Condition: The Partnership did not meet the Tri-Partite board requirements of the CSBG Act.
Criteria: In accordance with Uniform Guidance special tests and provision requirements, the Partnership is required to adhere to the CSBG Act at 42 USC 9910(a) which requires nonprofit organizations that administer CSBG funds to maintain a board comprising one-third of the members be elected representatives in the community or their designee and not fewer than one-third are representative of the low-income individuals and families serviced.
Effect: The Partnership was not in compliance with the special tests and provisions requirements of the Uniform Guidance.
Cause: Procedures in place to ensure that the Board was comprised of the appropriate individuals were not adequate.
Questioned Costs: Unknown
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend the Partnership establish policies and procedures to ensure that the Tri-Partite board requirements are followed.
Views of responsible officials and planned corrective action: Management agrees with the finding. See attached corrective action plan.