Finding 1227222 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-08-18

AI Summary

  • Core Issue: The board composition does not meet the required tripartite structure, risking noncompliance with CSBG governance standards.
  • Impacted Requirements: The board must include 1/3 public officials, 1/3 low-income representatives, and 1/3 from business/community sectors as per the Community Services Block Grant Act.
  • Recommended Follow-up: Implement a board composition matrix, ensure vacancies are filled promptly, and establish annual certifications to maintain compliance and avoid funding risks.

Finding Text

2025-001: Compliance Finding – Special Tests and Provisions Community Services Block Grant (ALN 93.569) Condition: A board roster was obtained for September 24, 2025, the final board meeting of the fiscal year. This listing showed that the board was comprised of 13 members of the following designations: participant sector – 4 members (30.77%), private sector – 5 members (38.46%), and public sector – 4 members (30.77%). Criteria or specific requirement: All eligible entities in the state of Vermont shall be governed by a tripartite board as described in section 6768 of "The Community Services Block Grant Act". The board must fully participate in the development, planning, implementation, and evaluation of the program to serve low-income communities, and must be composed of 1/3 elected public officials, at least 1/3 representative of lowincome individuals and families in the neighborhood served, and the remaining members of business or community groups. Cause: Lack of oversight by management. Effect: The Organization was out of compliance with CSBG statutory governance requirements for a portion of the fiscal year. Continued noncompliance may increase the risk of corrective action by the pass-through entity and jeopardize future CSBG funding. Questioned costs: No questioned costs were identified. Recommendation: Adopt a board composition matrix with term tracking. This matrix can include sector designation, term start and end dates, public official designation expiration, as applicable, and vacancy status. This matrix can be reviewed at each board meeting to ensure timely addressing any issues or concerns. Establish written requirement that vacancies must be filled within 60–90 days. Require immediate escalation to the board chair or governance committee if ratios fall below statutory minimums. This demonstrates proactive compliance rather than reactive correction. Document Contingency Procedures - Create procedures specific to the Organization for situations where: public officials decline appointment, democratic elections fail to produce candidates, and / or board size changes mid-year. Require Written Annual Certifications - Have the board chair or governance committee sign an annual certification confirming the tripartite composition compliance documentation of democratic selection procedures. This provides clear internal control and audit trail.

Corrective Action Plan

CORRECTIVE ACTION PLAN — Finding 2025-001 Compliance Finding – Special Tests and Provisions | Community Services Block Grant (ALN 93.569) Entity: Southeastern Vermont Community Action, Inc. (SEVCA) | Pass-Through Entity: State of Vermont Department for Children and Families | Cognizant Federal Agency: U.S. Department of Health and Human Services | CAP Contact: Joshua Davis, Executive Director, JDavis@sevca.org 1. Summary of Finding Finding 2025-001 identified that, as of the September 24, 2025 board meeting, SEVCA’s 13-member Board of Directors did not meet the required CSBG tripartite composition: four participant-sector members, five private-sector members, and four public-sector members, leaving neither the participant nor the public sector at one-third. SEVCA returned to compliance the following month by seating the additional members needed to restore the required composition, recruited and seated through SEVCA’s established board-selection process. No questioned costs were identified. 2. Management’s Response SEVCA concurs with the finding. The tripartite structure is fundamental to community action agency governance and to meaningful representation of low-income individuals and families, public officials, and private-sector members. Management and the Board have strengthened monitoring of Board composition and are maintaining a continuing pipeline of prospective members in each required sector. 3. Root Cause Board-member turnover created a temporary imbalance among the three required sectors. The underlying control gap was the absence of a documented composition matrix, a recurring compliance review, and a formal escalation procedure triggered when a departure caused—or was expected to cause—a sector to fall below its required representation. Because members must be seated through SEVCA’s established selection procedures, vacancies cannot always be filled immediately, making proactive succession planning and sector-specific recruitment necessary. 4. Corrective Actions 1. Provide Board training on CSBG tripartite composition requirements and each member’s role in maintaining a compliant Board — Executive Director / Board Chair; completed and incorporated into ongoing Board education. 2. Maintain a Board composition matrix identifying each member’s sector, term dates, appointing or selecting authority, applicable public-official status, and current or anticipated vacancies — Executive Director / Board Secretary; completed and maintained ongoing. 3. Review the composition matrix at each regular Executive Committee meeting, include it in the monthly Board meeting materials, and document the review in the minutes — Board Chair / Executive Director; ongoing. 4. Maintain an all-Board recruitment pipeline of qualified candidates for each required sector through public advertising, community partnerships, and direct outreach, beginning recruitment as early as possible when a departure is anticipated — Board of Directors / Executive Director; implemented and ongoing. 5. Adopt written requirements that vacancies affecting tripartite compliance be filled within 90 days where reasonably possible, with immediate escalation of any current or anticipated imbalance to the Board Chair and governance committee, together with contingency procedures for declined appointments, failed elections, or mid-year changes in Board size — Executive Committee; within 90 days of plan approval. 6. Obtain an annual certification by the Board Chair or governance committee confirming tripartite composition compliance and documentation of member-selection procedures — Board Chair / Governance Leadership; annually, beginning with the next governance review. 5. Anticipated Completion Date Restoration of tripartite compliance, Board training, and the composition matrix are complete. Written vacancy, escalation, and contingency requirements will be completed within 90 days of approval of this plan. Recruitment, succession planning, composition monitoring, and annual certification continue as ongoing governance responsibilities. 6. Monitoring The Executive Director and Board Chair will monitor the composition matrix, review it at each regular Executive Committee meeting, and include it with the monthly Board meeting materials. Progress toward filling affected seats will be reported to the full Board until compliance is restored, and the Board Chair or Executive Committee will complete the annual composition certification.

Categories

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

Other Findings in this Audit

  • 1227223 2025-002
    Material Weakness Repeat
  • 1227224 2025-002
    Material Weakness Repeat
  • 1227225 2025-002
    Material Weakness Repeat
  • 1227226 2025-003
    Material Weakness Repeat
  • 1227227 2025-003
    Material Weakness Repeat
  • 1227228 2025-003
    Material Weakness Repeat
  • 1227229 2025-003
    Material Weakness Repeat
  • 1227230 2025-003
    Material Weakness Repeat
  • 1227231 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $597,202
93.569 COMMUNITY SERVICES BLOCK GRANT $484,753
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $326,073
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $301,008
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $289,570
93.600 HEAD START $213,103
10.558 CHILD AND ADULT CARE FOOD PROGRAM $80,829
10.433 RURAL HOUSING PRESERVATION GRANTS $44,635
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $28,614
21.009 VOLUNTEER INCOME TAX ASSISTANCE (VITA) MATCHING GRANT PROGRAM $23,813
93.434 EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS $13,896
93.570 COMMUNITY SERVICES BLOCK GRANT DISCRETIONARY AWARDS $4,410