Finding 1073901 (2023-001)

Finding 2024 001: 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 0000109411 09/30/23 – 09/29/24 Georgia Department of Human Services 42700 040 0000107318 09/30/22 – 09/29/23 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, 2022 002 and 2023 001. 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. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.