Finding 1140036 (2024-003)

-
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-06-02
Audit: 357850
Auditor: Wipfli LLP

AI Summary

  • Core Issue: WMCA's board does not meet the tri-partite composition requirement, with less than 1/3 from both public and private sectors.
  • Impacted Requirements: This violates the Community Services Block Grant (CSBG) Act, specifically 42 USC 9910(b).
  • Recommended Follow-Up: WMCA should actively recruit board members to achieve compliance with the tri-partite board requirement.

Finding Text

Finding Number 2024-003: Tri-Partite Board Composition Repeat Finding: No Major Program: AL#93.569 – Community Services Block Grant – Award Numbers: CFS-23-7009 and CFS-24-7009 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Special Tests and Provisions Condition: Less than 1/3 of the members of the board of directors of WMCA were representative of the public sector and less than 1/3 of the members of the board of directors of WMCA were representative of the private 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: WMCA 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, WMCA was not in compliance with this particular CSBG compliance requirement. Recommendation: We recommend WMCA recruit board members to comply with the tri-partite board composition requirement. Views of Responsible Officials: WMCA agrees with the audit finding and has written a corrective action plan.

Categories

Special Tests & Provisions

Other Findings in this Audit

  • 563584 2024-001
    Significant Deficiency Repeat
  • 563585 2024-001
    Significant Deficiency Repeat
  • 563586 2024-001
    Significant Deficiency Repeat
  • 563587 2024-002
    Significant Deficiency
  • 563588 2024-002
    Significant Deficiency
  • 563589 2024-002
    Significant Deficiency
  • 563590 2024-001
    Significant Deficiency Repeat
  • 563591 2024-001
    Significant Deficiency Repeat
  • 563592 2024-002
    Significant Deficiency
  • 563593 2024-002
    Significant Deficiency
  • 563594 2024-003
    -
  • 563595 2024-003
    -
  • 1140026 2024-001
    Significant Deficiency Repeat
  • 1140027 2024-001
    Significant Deficiency Repeat
  • 1140028 2024-001
    Significant Deficiency Repeat
  • 1140029 2024-002
    Significant Deficiency
  • 1140030 2024-002
    Significant Deficiency
  • 1140031 2024-002
    Significant Deficiency
  • 1140032 2024-001
    Significant Deficiency Repeat
  • 1140033 2024-001
    Significant Deficiency Repeat
  • 1140034 2024-002
    Significant Deficiency
  • 1140035 2024-002
    Significant Deficiency
  • 1140037 2024-003
    -

Programs in Audit

ALN Program Name Expenditures
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $3.94M
81.042 Weatherization Assistance for Low-Income Persons $1.35M
93.568 Low-Income Home Energy Assistance $980,190
10.558 Child and Adult Care Food Program $258,839
93.569 Community Services Block Grant $230,592
10.565 Commodity Supplemental Food Program $156,709
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $70,276
10.433 Rural Housing Preservation Grants $62,553
93.778 Medical Assistance Program $56,302
93.647 Social Services Research and Demonstration $35,244
14.231 Emergency Solutions Grant Program $28,820
93.558 Temporary Assistance for Needy Families $19,098
21.026 Homeowner Assistance Fund $16,771