Finding 1206763 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-04-15

AI Summary

  • Core Issue: Alliance for Community Empowerment, Inc. failed to fill board vacancies within the required 180 days, impacting compliance with the Tri-Partite board requirement.
  • Impacted Requirements: The organization did not meet the 1/3 representation criteria for public, low-income, and private sectors due to unfilled vacancies.
  • Recommended Follow-Up: Ensure timely filling of board positions to comply with the 180-day requirement and maintain proper representation.

Finding Text

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Services Block Grant Assistance Listing Number: 93.569 Pass-Through Agency: State of CT Department of Social Services Pass-Through Numbers: 22DSS1501 Award Period: October 1, 2024 through September 30, 2025 Type of Finding: 􀁸 Significant Deficiency in Internal Control over Compliance 􀁸 Other Matter Criteria or specific requirement: Eligible entities must comply with the Tri-Partite board requirement. If an eligible entity has vacancies during the audit period that reduce the representation of low-income communities or public elected/appointed officials, that exceed the length of time permitted by the state of 180 days. Condition: Based on a detailed review of board listings and noted vacancies, it was noted there were vacancies in the low-income and private sectors that were not filled within 180 days and did not satisfy the 1/3 requirement. Questioned costs: $0 Context: During our testing it was noted that Alliance for Community Empowerment, Inc. was not able to fill certain vacancies within the 180-day period. Cause: Exception was caused by difficulties in filling governance positions. Effect: Alliance does not meet the 1/3 criteria for public, low-income and private sectors. Repeat Finding: No Recommendation: We recommend Alliance for Community Empowerment, Inc. fill positions within the 180-day period. Views of Responsible Officials: Management concurs with the finding. See separate corrective action plan.

Corrective Action Plan

Community Services Block Grant– Assistance Listing No. 93.569 Recommendation: We recommend Alliance for Community Empowerment, Inc. fill positions within the 180-day period. Action taken in response to finding: Alliance for Community Empowerment, Inc. is actively searching for individuals to fill vacant positions and plans to have a board vote at the March meeting to fill the vacancies. Name of the contact person responsible for corrective action: Dr. Monette Ferguson, Executive Director. Planned completion date for corrective action plan: March 31, 2026

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1206762 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 HEAD START $10.86M
10.558 CHILD AND ADULT CARE FOOD PROGRAM $643,345
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $541,740
93.667 SOCIAL SERVICES BLOCK GRANT $126,102
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $107,705
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $27,288
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $24,345
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $18,960
93.569 COMMUNITY SERVICES BLOCK GRANT $17,843
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $12,883
93.439 STATE PHYSICAL ACTIVITY AND NUTRITION (SPAN $1,500