Finding Text
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 4200-040-25-118524 09/30/24 – 09/29/25 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 2023-001 and 2024-001. 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.