Finding 1179675 (2025-005)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-03-16

AI Summary

  • Core Issue: The Organization's board does not meet the tri-Partite board composition requirement, with less than 1/3 of members representing the government sector.
  • Impacted Requirements: This finding violates the CSBG Act which mandates a tri-Partite board for administering the program.
  • Recommended Follow-Up: The Organization should actively recruit board members to ensure compliance with the tri-Partite board requirement.

Finding Text

Finding Number: Finding 2025-005 Program Name: Community Services Block Grant (CSBG) Pass Through Agency: California Department of Community Services and Development Type of Finding: Other Matter, compliance a. Criteria or Specific Requirement: Tri-Partite Board Composition: The CSBG Act at 42 USC 9910(b) requires that public organizations administer the CSBG program through a tri-Partite board. b. Condition: Less than 1/3 of the members of the board of directors of the Organization were representative of the government sector in accordance with CSBG requirements. c. Context: Recipients of Federal grants are required to administer the CSBG program through a tri-Partite board. d. Questioned Costs: None identified. Sonoma Community Action Network Schedule of Findings and Questioned Costs Year Ended February 28, 2025 36 e. Cause: The Organization had board turnover and experienced board recruiting difficulties during the year, causing it to not be in compliance with the tri-partite board requirement. f. Effect: Due to the above noted conditions, the Organization was not in compliance with this particular CSBG compliance requirement. g. Repeat: Yes. h. Recommendation: The Organization should recruit board members to comply with the tri-partite board composition requirement.

Corrective Action Plan

Finding 2025-005 a. Program Name: Community Services Block Grant (CSBG) b. Criteria or Specific Requirement: Tri-Partite Board Composition: The CSBG Act at 42 USC 9910(b) requires that public organizations administer the CSBG program through a tri-Partite board. c. Condition: Less than 1/3 of the members of the board of directors of the Organization were representative of the government sector in accordance with CSBG requirements. d. Response: The Organization onboarded public sector board members, but due to turnover are below its membership number and are now low in low income/lived experience sector representation. The Organization is currently short three board members, all of which would need to provide low-income representation. Recruitment is a standing item at our governance committee meetings, and we have two prospective board members.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1179669 2025-003
    Material Weakness Repeat
  • 1179670 2025-003
    Material Weakness Repeat
  • 1179671 2025-003
    Material Weakness Repeat
  • 1179672 2025-004
    Material Weakness Repeat
  • 1179673 2025-005
    Material Weakness Repeat
  • 1179674 2025-005
    Material Weakness Repeat
  • 1179676 2025-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 HEAD START $7.71M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.38M
93.670 CHILD ABUSE AND NEGLECT DISCRETIONARY ACTIVITIES $263,977
21.026 HOMEOWNER ASSISTANCE FUND $206,731
10.558 CHILD AND ADULT CARE FOOD PROGRAM $189,098
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $117,778
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $43,334
21.009 VOLUNTEER INCOME TAX ASSISTANCE (VITA) MATCHING GRANT PROGRAM $18,579