FAC Explorer

Finding 392390 (2022-003)

-
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2024-04-05
Audit: 302731
Organization: Impact Community Action Partnership, Inc. (IA)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: IMPACT Community Action Partnership, Inc. did not meet the tri-partite board requirement of the CSBG Act, with less than 1/3 of board members representing the low-income sector.
  • Impacted Requirements: Non-compliance with the CSBG program administration as mandated by 42 USC 9910(b).
  • Recommended Follow-Up: Recruit additional board members to ensure compliance with the tri-partite board composition requirement.

Finding Text

Criteria or Specific Requirement: The CSBG Act at 42 USC 9910(b), requires that public organizations administer the CSBG program through a Tri-Partite board. Condition: Less than 1/3 of the members of the board of directors of IMPACT Community Action Partnership, Inc. were representative of the low-income sector in accordance with Community Service Block Grant (CSBG) requirements. Questioned Costs: None Effect: Due to the above noted conditions IMPACT Community Action Partnership, Inc. was not in compliance with this particular CSBG compliance requirement. Cause: IMPACT Community Action Partnership, Inc. had board vacancies and experienced board recruiting difficulties during the year, causing it to not be in compliance with the tri-partite board requirement. Repeat: No Auditor's Recommendation: We recommend IMPACT Community Action Partnership, Inc. recruit board members to comply with the tri-partite board composition requirement. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.

Corrective Action Plan

Finding 2022-003: Tri-Partite Board Composition Management’s Response: Management agrees with the finding. Contact Person Responsible for Corrective Action: Anne Bacon , CEO Corrective Action Plan: The auditor finding concludes that the cause of the finding is: “IMPACT Community Action Partnership, Inc. had board vacancies and experienced board recruiting difficulties during the year, causing it to not be in compliance with the tri-partite board requirement.” To address these causes, IMPACT Community Action Partnership will follow a rectifying course of action. 1. Add assisting with board recruitment to the operations administrative assistant’s job duties (complete) 2. Write clear process for selecting low-income board representatives (complete) 3. Follow process (April 15, 2024) 4. Seat new board members (May 30, 2024) Anticipated Completion Date: May 30, 2024

Categories

No categories assigned yet.

Other Findings in this Audit

  • 392374 2022-001
    Material Weakness Repeat
  • 392375 2022-001
    Material Weakness Repeat
  • 392376 2022-001
    Material Weakness Repeat
  • 392377 2022-001
    Material Weakness Repeat
  • 392378 2022-001
    Material Weakness Repeat
  • 392379 2022-001
    Material Weakness Repeat
  • 392380 2022-001
    Material Weakness Repeat
  • 392381 2022-001
    Material Weakness Repeat
  • 392382 2022-002
    Material Weakness
  • 392383 2022-002
    Material Weakness
  • 392384 2022-002
    Material Weakness
  • 392385 2022-002
    Material Weakness
  • 392386 2022-002
    Material Weakness
  • 392387 2022-002
    Material Weakness
  • 392388 2022-002
    Material Weakness
  • 392389 2022-002
    Material Weakness
  • 392391 2022-003
    -
  • 968816 2022-001
    Material Weakness Repeat
  • 968817 2022-001
    Material Weakness Repeat
  • 968818 2022-001
    Material Weakness Repeat
  • 968819 2022-001
    Material Weakness Repeat
  • 968820 2022-001
    Material Weakness Repeat
  • 968821 2022-001
    Material Weakness Repeat
  • 968822 2022-001
    Material Weakness Repeat
  • 968823 2022-001
    Material Weakness Repeat
  • 968824 2022-002
    Material Weakness
  • 968825 2022-002
    Material Weakness
  • 968826 2022-002
    Material Weakness
  • 968827 2022-002
    Material Weakness
  • 968828 2022-002
    Material Weakness
  • 968829 2022-002
    Material Weakness
  • 968830 2022-002
    Material Weakness
  • 968831 2022-002
    Material Weakness
  • 968832 2022-003
    -
  • 968833 2022-003
    -

Programs in Audit

ALN Program Name Expenditures
21.023 Covid-19 Emergency Rental Assistance Program $46.75M
93.568 Covid-19 Low-Income Home Energy Assistance $10.54M
93.568 Low-Income Home Energy Assistance $10.50M
93.569 Community Services Block Grant $1.57M
93.499 Covid-19 Low Income Household Water Assistance Program $880,459
81.042 Weatherization Assistance for Low-Income Persons $177,150
14.239 Home Investment Partnerships Program $167,180
14.218 Community Development Block Grants/entitlement Grants $150,580
14.218 Covid-19 Community Development Block Grants/entitlement Grants $103,840
93.569 Covid-19 Community Services Block Grant $29,726
97.024 Covid-19 Emergency Food and Shelter National Board Program $22,394
97.024 Emergency Food and Shelter National Board Program $-18,840