Audit 608

2022-002 – Tri-Partite Board Composition   Department of Health and Human Services AL # 93.569 Community Services Block Grant   Federal Grantor/Pass-Through Grantor Grant Number Grant Period   Georgia Department of Human Services 42700-040-0000107318 09/30/22 – 09/29/23 Georgia Department of Human Services 42700-040-0000104054 09/30/21 – 09/29/22 Georgia Department of Human Services 42700-040-0000104838 12/09/21 – 09/29/22    Questioned Costs: None How were questioned costs computed: Not applicable   Condition: At times during the year, less than 1/3 of the members of the board of directors of Community Action for Improvement, Inc. were representative of the low-income individuals and families served by the Organization. This is a repeat of prior year audit findings 2021-001 and 2022-002.   Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are representative of the individuals and families served by the organization. Cause: Community Action for Improvement, Inc. had board vacancies during the year, causing it to not be in compliance with the tri-partite board requirement.   Effect: Because of the above conditions, Community Action for Improvement, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists.   Recommendation: We recommend that Community Action for Improvement, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement.

2022-002 – Tri-Partite Board Composition   Department of Health and Human Services AL # 93.569 Community Services Block Grant   Federal Grantor/Pass-Through Grantor Grant Number Grant Period   Georgia Department of Human Services 42700-040-0000107318 09/30/22 – 09/29/23 Georgia Department of Human Services 42700-040-0000104054 09/30/21 – 09/29/22 Georgia Department of Human Services 42700-040-0000104838 12/09/21 – 09/29/22    Questioned Costs: None How were questioned costs computed: Not applicable   Condition: At times during the year, less than 1/3 of the members of the board of directors of Community Action for Improvement, Inc. were representative of the low-income individuals and families served by the Organization. This is a repeat of prior year audit findings 2021-001 and 2022-002.   Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are representative of the individuals and families served by the organization. Cause: Community Action for Improvement, Inc. had board vacancies during the year, causing it to not be in compliance with the tri-partite board requirement.   Effect: Because of the above conditions, Community Action for Improvement, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists.   Recommendation: We recommend that Community Action for Improvement, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement.

2022-002 – Tri-Partite Board Composition   Department of Health and Human Services AL # 93.569 Community Services Block Grant   Federal Grantor/Pass-Through Grantor Grant Number Grant Period   Georgia Department of Human Services 42700-040-0000107318 09/30/22 – 09/29/23 Georgia Department of Human Services 42700-040-0000104054 09/30/21 – 09/29/22 Georgia Department of Human Services 42700-040-0000104838 12/09/21 – 09/29/22    Questioned Costs: None How were questioned costs computed: Not applicable   Condition: At times during the year, less than 1/3 of the members of the board of directors of Community Action for Improvement, Inc. were representative of the low-income individuals and families served by the Organization. This is a repeat of prior year audit findings 2021-001 and 2022-002.   Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are representative of the individuals and families served by the organization. Cause: Community Action for Improvement, Inc. had board vacancies during the year, causing it to not be in compliance with the tri-partite board requirement.   Effect: Because of the above conditions, Community Action for Improvement, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists.   Recommendation: We recommend that Community Action for Improvement, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement.

2022-002 – Tri-Partite Board Composition   Department of Health and Human Services AL # 93.569 Community Services Block Grant   Federal Grantor/Pass-Through Grantor Grant Number Grant Period   Georgia Department of Human Services 42700-040-0000107318 09/30/22 – 09/29/23 Georgia Department of Human Services 42700-040-0000104054 09/30/21 – 09/29/22 Georgia Department of Human Services 42700-040-0000104838 12/09/21 – 09/29/22    Questioned Costs: None How were questioned costs computed: Not applicable   Condition: At times during the year, less than 1/3 of the members of the board of directors of Community Action for Improvement, Inc. were representative of the low-income individuals and families served by the Organization. This is a repeat of prior year audit findings 2021-001 and 2022-002.   Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are representative of the individuals and families served by the organization. Cause: Community Action for Improvement, Inc. had board vacancies during the year, causing it to not be in compliance with the tri-partite board requirement.   Effect: Because of the above conditions, Community Action for Improvement, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists.   Recommendation: We recommend that Community Action for Improvement, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement.