Finding Text
Condition: The Association did not perform adequate monitoring of its Community Service Block Grant (CSBG) subrecipients during the year ended September 30, 2025. Criteria and cause: Uniform Guidance requires CSBG grantees to determine that there is reasonable assurance that the CSBG funds provided to subrecipients are adequately protected, and that services were provided to the community as expected. Effect: During the year ended September 30, 2025, the Association established a timeline for monitoring to choose two months during the grant period for each subrecipient to conduct a desk monitoring. However, the Association did not follow their established procedures and only performed one desk monitoring. Recommendations: We recommend that the Association update and comply with policies and procedures over the monitoring process. Views of responsible officials and planned corrective actions: Management concurs with the auditor’s findings and recommendations. The Association will update and comply with policies and procedures over the monitoring process to ensure the appropriate number of monitoring activities are performed.