Finding 1094031 (2024-001)

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Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-01-03

AI Summary

  • Core Issue: The Board of Directors did not meet required composition standards for major programs.
  • Impacted Requirements: The Board must include one-third community representatives, one-third low-income individuals, and the rest from local businesses or interests.
  • Recommended Follow-Up: Continue recruiting to fill Board vacancies and ensure compliance with oversight requirements.

Finding Text

Condition: During the audit, it became apparent that the composition of the Organization’s Board of Directors did not adhere to those required by its major programs. Criteria: The Organization is required to maintain a Board of Directors of a particular composition. The membership of the Board of Directors must be: one-third elected representatives in the community or designee; at least one-third chosen in a democratic selection process to be representative of the low-income individuals and families served and must reside in the neighborhoods served; and the remaining members from businesses, industries, or other groups and interests in the community served. At times during the year, the Organization did not meet these requirements. Cause: The Organization had significant turnover and was unsuccessful in recruiting replacements to the Board of Directors in a timely manner. Effect: The Organization did not have proper and sufficient oversight in such a way as stipulated by its grantor requirements from its Board of Directors during the year. Recommendation: The Organization should continue to recruit for its Board of Directors to ensure that it has the capacity and capability to provide meaningful and effective oversight for the Organization. Views of Responsible Officials and Planned Corrective Actions: CAPUP acknowledges the finding regarding the composition of its Board of Directors and recognizes the importance of meeting the requirements stipulated by our major programs. We agree that turnover and recruitment challenges contributed to periods during which the Board’s composition did not fully comply with grantor requirements of a tripartite board. We have taken steps to address this issue and are committed to ensuring compliance going forward.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.569 Community Services Block Grant $750,279
93.558 Temporary Assistance for Needy Families $656,750
10.558 Child and Adult Care Food Program $422,232
97.024 Emergency Food and Shelter National Board Program $7,202