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.