FAC Explorer

Audit 4783

FY End
2023-02-28
Total Expended
$10.00M
Findings
4
Programs
11
Organization: Community Action Partnership of Sonoma County (CA)
Year: 2023 Accepted: 2023-11-30
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2929 2023-001 - Yes N
2930 2023-001 - Yes N
579371 2023-001 - Yes N
579372 2023-001 - Yes N

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $1.18M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $771,676 Yes 0
93.600 Head Start $216,442 - 0
93.569 Community Services Block Grant $127,033 Yes 1
93.669 Child Abuse and Neglect State Grants $83,017 - 0
21.026 Homeowner Assistance Fund $69,621 - 0
97.024 Emergency Food and Shelter National Board Program $59,998 - 0
14.231 Emergency Solutions Grant Program $46,086 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $42,794 - 0
10.558 Child and Adult Care Food Program $39,215 - 0
93.568 Low-Income Home Energy Assistance $26,841 - 0

Contacts

Name Title Type
Z6QKNK6HKJ13 Matthew Benford Auditee
7075446911 Karl Eck Auditor
No contacts on file

Notes to SEFA

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, 2023. 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: 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 2023-001
2023-001 Tri-Partite Board Composition Funding agency: Department of Health and Human Services Title: Community Services Block Grant, COVID-19 Community Services Block Grant CFDA number: 93.569 Award year and number: 22F-5046, 23F-4046, 21F-4447, 20F-3685 Criteria or Specific Requirement: The CSBG Act at 42 USC 9910(b), required that public organizations administer the CSBG program through a Tri-Partite board. Condition: Less than 1/3 of the members of the board of directors of CAPSC were representative of the government sector in accordance with Community Services Block Grant (CSBG) requirements. Questioned Costs: None Effect: Due to the above noted conditions, CAPSC was not in compliance with this particular CSBG compliance requirement. Cause: CAPSC had board vacancies and experienced board recruiting difficulties during the year, causing it to not be in compliance with the tri-partitie board requirement. Repeat: Repeat of prior year audit 2022-001. Auditor's Recommendation: We recommend CAPSC recruit board members to comply with the tri-partite board composition requirement. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
Finding 2023-001
2023-001 Tri-Partite Board Composition Funding agency: Department of Health and Human Services Title: Community Services Block Grant, COVID-19 Community Services Block Grant CFDA number: 93.569 Award year and number: 22F-5046, 23F-4046, 21F-4447, 20F-3685 Criteria or Specific Requirement: The CSBG Act at 42 USC 9910(b), required that public organizations administer the CSBG program through a Tri-Partite board. Condition: Less than 1/3 of the members of the board of directors of CAPSC were representative of the government sector in accordance with Community Services Block Grant (CSBG) requirements. Questioned Costs: None Effect: Due to the above noted conditions, CAPSC was not in compliance with this particular CSBG compliance requirement. Cause: CAPSC had board vacancies and experienced board recruiting difficulties during the year, causing it to not be in compliance with the tri-partitie board requirement. Repeat: Repeat of prior year audit 2022-001. Auditor's Recommendation: We recommend CAPSC recruit board members to comply with the tri-partite board composition requirement. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
Finding 2023-001
2023-001 Tri-Partite Board Composition Funding agency: Department of Health and Human Services Title: Community Services Block Grant, COVID-19 Community Services Block Grant CFDA number: 93.569 Award year and number: 22F-5046, 23F-4046, 21F-4447, 20F-3685 Criteria or Specific Requirement: The CSBG Act at 42 USC 9910(b), required that public organizations administer the CSBG program through a Tri-Partite board. Condition: Less than 1/3 of the members of the board of directors of CAPSC were representative of the government sector in accordance with Community Services Block Grant (CSBG) requirements. Questioned Costs: None Effect: Due to the above noted conditions, CAPSC was not in compliance with this particular CSBG compliance requirement. Cause: CAPSC had board vacancies and experienced board recruiting difficulties during the year, causing it to not be in compliance with the tri-partitie board requirement. Repeat: Repeat of prior year audit 2022-001. Auditor's Recommendation: We recommend CAPSC recruit board members to comply with the tri-partite board composition requirement. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
Finding 2023-001
2023-001 Tri-Partite Board Composition Funding agency: Department of Health and Human Services Title: Community Services Block Grant, COVID-19 Community Services Block Grant CFDA number: 93.569 Award year and number: 22F-5046, 23F-4046, 21F-4447, 20F-3685 Criteria or Specific Requirement: The CSBG Act at 42 USC 9910(b), required that public organizations administer the CSBG program through a Tri-Partite board. Condition: Less than 1/3 of the members of the board of directors of CAPSC were representative of the government sector in accordance with Community Services Block Grant (CSBG) requirements. Questioned Costs: None Effect: Due to the above noted conditions, CAPSC was not in compliance with this particular CSBG compliance requirement. Cause: CAPSC had board vacancies and experienced board recruiting difficulties during the year, causing it to not be in compliance with the tri-partitie board requirement. Repeat: Repeat of prior year audit 2022-001. Auditor's Recommendation: We recommend CAPSC recruit board members to comply with the tri-partite board composition requirement. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.