FAC Explorer

Finding 387237 (2023-005)

Material Weakness
Requirement
N
Questioned Costs
$1
Year
2023
Accepted
2024-03-28
Audit: 299505
Organization: Community Partnership, Inc. (PA)
Auditor: Maher Duessel CPAS

AI Summary

  • Core Issue: The Partnership failed to meet the Tri-Partite board requirements outlined in the CSBG Act.
  • Impacted Requirements: Compliance with Uniform Guidance special tests and provisions, specifically the board composition rules for nonprofit organizations managing CSBG funds.
  • Recommended Follow-Up: Implement policies and procedures to ensure adherence to Tri-Partite board requirements.

Finding Text

FINDING: 2023-005 –Internal Control and Compliance over Special Tests and Provisions Federal Agency: Department of Health and Human Services Pass-through Agency: Pennsylvania Department of Community and Economic Development Program: 93.569 Community Services Block Grant and 93.569 COVID-19: Community Services Block Grant Statement of Condition: The Partnership did not meet the Tri-Partite board requirements of the CSBG Act. Criteria: In accordance with Uniform Guidance special tests and provision requirements, the Partnership is required to adhere to the CSBG Act at 42 USC 9910(a) which requires nonprofit organizations that administer CSBG funds to maintain a board comprising one-third of the members be elected representatives in the community or their designee and not fewer than one-third are representative of the low-income individuals and families serviced. Effect: The Partnership was not in compliance with the special tests and provisions requirements of the Uniform Guidance. Cause: Procedures in place to ensure that the Board was comprised of the appropriate individuals were not adequate. Questioned Costs: Unknown Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Partnership establish policies and procedures to ensure that the Tri-Partite board requirements are followed. Views of responsible officials and planned corrective action: Management agrees with the finding. See attached corrective action plan.

Corrective Action Plan

FINDING: 2023-005 Internal Control and Compliance over Special Tests and Provisions Recommendation: We recommend the Partnership establish policies and procedures to ensure that the Tri-Partite board requirements are followed. Action taken: Our state association, CAAP, is working with Community Partnership and the Board of Directors on several technical assistance items. Board Development and recruitment of new board members is one of these technical assistance items.

Categories

Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties

Other Findings in this Audit

  • 387235 2023-004
    Material Weakness
  • 387236 2023-004
    Material Weakness
  • 387238 2023-005
    Material Weakness
  • 963677 2023-004
    Material Weakness
  • 963678 2023-004
    Material Weakness
  • 963679 2023-005
    Material Weakness
  • 963680 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.569 Community Services Block Grant $428,001
10.569 Emergency Food Assistance Program (food Commodities) $375,359
10.170 Covid-19 Specialty Crop Block Grant Program - Farm Bill $19,230
93.569 Covid-19 Community Services Block Grant $914