FAC Explorer

Audit 45179

FY End
2022-12-31
Total Expended
$41.67M
Findings
4
Programs
11
Organization: Akron Summit Community Action, Inc. (OH)
Year: 2022 Accepted: 2023-09-28
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43344 2022-001 - - N
43345 2022-001 - - N
619786 2022-001 - - N
619787 2022-001 - - N

Programs

ALN Program Spent Major Findings
21.023 Covid-19 Emergency Rental Assistance Program $20.12M Yes 0
93.568 Low-Income Home Energy Assistance $2.18M Yes 0
93.569 Community Services Block Grant $973,687 Yes 1
93.569 Covid-19 Community Services Block Grant $892,735 Yes 1
10.558 Child and Adult Care Food Program $533,627 - 0
93.499 Low Income Household Water Assistance Program $483,950 - 0
93.495 Community Health Workers for Public Health Response and Resilient $390,625 - 0
93.600 Head Start $390,213 Yes 0
94.011 Foster Grandparent Program $290,474 - 0
21.026 Covid-19 Homeowner Assistance Fund $278,099 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $72,353 - 0

Contacts

Name Title Type
RLJSB7MW7HW3 Malcolm J. Costa Auditee
3303767730 Karl Eck Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards and list of programs (the Schedule) includes the federal award activity of Akron Summit Community Action, 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 Akron Summit Community Action, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Akron Summit Community Action, Inc. De Minimis Rate Used: N Rate Explanation: Akron Summit Community Action, Inc. has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. 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. Pass-through entity identifying numbers are presented where available.
Title: Subrecipient Expenses Accounting Policies: The accompanying schedule of expenditures of federal awards and list of programs (the Schedule) includes the federal award activity of Akron Summit Community Action, 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 Akron Summit Community Action, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Akron Summit Community Action, Inc. De Minimis Rate Used: N Rate Explanation: Akron Summit Community Action, Inc. has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Akron Summit Community Action, Inc. does not have any subrecipients and therefore has not incurred subrecipient expenditures during the year ended December 31, 2022.

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 Ohio Development Services #2022-2023-51 Agency COVID-19 Community Services Block Grant Ohio Development Services #2020-51 Agency Questioned Costs: None Condition Less than 1/3 of the members of the board of directors of Akron Summit Community Action, Inc. were representative of the low-income 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 Akron Summit Community Action, Inc. 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, Akron Summit Community Action, Inc. was not in compliance with this particular CSBG compliance requirement. Recommendation We recommend Akron Summit Community Action, Inc. recruit board members to comply with the tri-partite board composition requirement. Views of Responsible Officials Akron Summit Community Action, Inc. 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 Ohio Development Services #2022-2023-51 Agency COVID-19 Community Services Block Grant Ohio Development Services #2020-51 Agency Questioned Costs: None Condition Less than 1/3 of the members of the board of directors of Akron Summit Community Action, Inc. were representative of the low-income 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 Akron Summit Community Action, Inc. 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, Akron Summit Community Action, Inc. was not in compliance with this particular CSBG compliance requirement. Recommendation We recommend Akron Summit Community Action, Inc. recruit board members to comply with the tri-partite board composition requirement. Views of Responsible Officials Akron Summit Community Action, Inc. 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 Ohio Development Services #2022-2023-51 Agency COVID-19 Community Services Block Grant Ohio Development Services #2020-51 Agency Questioned Costs: None Condition Less than 1/3 of the members of the board of directors of Akron Summit Community Action, Inc. were representative of the low-income 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 Akron Summit Community Action, Inc. 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, Akron Summit Community Action, Inc. was not in compliance with this particular CSBG compliance requirement. Recommendation We recommend Akron Summit Community Action, Inc. recruit board members to comply with the tri-partite board composition requirement. Views of Responsible Officials Akron Summit Community Action, Inc. 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 Ohio Development Services #2022-2023-51 Agency COVID-19 Community Services Block Grant Ohio Development Services #2020-51 Agency Questioned Costs: None Condition Less than 1/3 of the members of the board of directors of Akron Summit Community Action, Inc. were representative of the low-income 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 Akron Summit Community Action, Inc. 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, Akron Summit Community Action, Inc. was not in compliance with this particular CSBG compliance requirement. Recommendation We recommend Akron Summit Community Action, Inc. recruit board members to comply with the tri-partite board composition requirement. Views of Responsible Officials Akron Summit Community Action, Inc. agrees with the audit finding and has written a corrective action plan.