Audit 366638

Finding: 2024-001: Noncompliance with Tri-Partite Board Composition Requirements Federal Program: Community Services Block Grant (CSBG), CFDA 93.569 Compliance Requirement: Special Tests and Provisions – Tripartite Board Composition Criteria: In accordance with the CSBG Act and Uniform Guidance requirements, the tripartite board must be composed so that at least one-third of the members are representatives of low-income individuals and families who reside in the community served. Condition: During the audit period, the Organization’s tri-partite board did not meet the required composition. Specifically, due to resignations, the percentage of low-income representatives fell below the required one-third threshold. Cause: Board member resignations reduced the proportion of low-income representatives, and the Organization did not promptly appoint replacement members to restore compliance. Effect: Failure to maintain the required composition of the tri-partite board resulted in noncompliance with CSBG requirements. This could limit adequate representation of lowincome individuals in governance decisions related to the CSBG program. Questioned Costs: None noted. Auditor’s Recommendation: The Organization should implement procedures to ensure that vacancies in the tri-partite board are filled in a timely manner so that compliance with board composition requirements is continuously maintained. Views of Responsible Officials: Management concurs with the finding and has taken corrective action by appointing a qualified low-income representative to the board in April 2025.

Finding: 2024-001: Noncompliance with Tri-Partite Board Composition Requirements Federal Program: Community Services Block Grant (CSBG), CFDA 93.569 Compliance Requirement: Special Tests and Provisions – Tripartite Board Composition Criteria: In accordance with the CSBG Act and Uniform Guidance requirements, the tripartite board must be composed so that at least one-third of the members are representatives of low-income individuals and families who reside in the community served. Condition: During the audit period, the Organization’s tri-partite board did not meet the required composition. Specifically, due to resignations, the percentage of low-income representatives fell below the required one-third threshold. Cause: Board member resignations reduced the proportion of low-income representatives, and the Organization did not promptly appoint replacement members to restore compliance. Effect: Failure to maintain the required composition of the tri-partite board resulted in noncompliance with CSBG requirements. This could limit adequate representation of lowincome individuals in governance decisions related to the CSBG program. Questioned Costs: None noted. Auditor’s Recommendation: The Organization should implement procedures to ensure that vacancies in the tri-partite board are filled in a timely manner so that compliance with board composition requirements is continuously maintained. Views of Responsible Officials: Management concurs with the finding and has taken corrective action by appointing a qualified low-income representative to the board in April 2025.

Finding: 2024-001: Noncompliance with Tri-Partite Board Composition Requirements Federal Program: Community Services Block Grant (CSBG), CFDA 93.569 Compliance Requirement: Special Tests and Provisions – Tripartite Board Composition Criteria: In accordance with the CSBG Act and Uniform Guidance requirements, the tripartite board must be composed so that at least one-third of the members are representatives of low-income individuals and families who reside in the community served. Condition: During the audit period, the Organization’s tri-partite board did not meet the required composition. Specifically, due to resignations, the percentage of low-income representatives fell below the required one-third threshold. Cause: Board member resignations reduced the proportion of low-income representatives, and the Organization did not promptly appoint replacement members to restore compliance. Effect: Failure to maintain the required composition of the tri-partite board resulted in noncompliance with CSBG requirements. This could limit adequate representation of lowincome individuals in governance decisions related to the CSBG program. Questioned Costs: None noted. Auditor’s Recommendation: The Organization should implement procedures to ensure that vacancies in the tri-partite board are filled in a timely manner so that compliance with board composition requirements is continuously maintained. Views of Responsible Officials: Management concurs with the finding and has taken corrective action by appointing a qualified low-income representative to the board in April 2025.

Finding: 2024-001: Noncompliance with Tri-Partite Board Composition Requirements Federal Program: Community Services Block Grant (CSBG), CFDA 93.569 Compliance Requirement: Special Tests and Provisions – Tripartite Board Composition Criteria: In accordance with the CSBG Act and Uniform Guidance requirements, the tripartite board must be composed so that at least one-third of the members are representatives of low-income individuals and families who reside in the community served. Condition: During the audit period, the Organization’s tri-partite board did not meet the required composition. Specifically, due to resignations, the percentage of low-income representatives fell below the required one-third threshold. Cause: Board member resignations reduced the proportion of low-income representatives, and the Organization did not promptly appoint replacement members to restore compliance. Effect: Failure to maintain the required composition of the tri-partite board resulted in noncompliance with CSBG requirements. This could limit adequate representation of lowincome individuals in governance decisions related to the CSBG program. Questioned Costs: None noted. Auditor’s Recommendation: The Organization should implement procedures to ensure that vacancies in the tri-partite board are filled in a timely manner so that compliance with board composition requirements is continuously maintained. Views of Responsible Officials: Management concurs with the finding and has taken corrective action by appointing a qualified low-income representative to the board in April 2025.