FAC Explorer

Finding 405932 (2023-003)

- Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-07-01
Audit: 311459
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 composition requirement, with less than 1/3 of board members representing the low-income sector.
  • Impacted Requirements: This non-compliance violates the CSBG Act at 42 USC 9910(b), which mandates proper board representation.
  • Recommended Follow-Up: Management should actively recruit board members to fulfill the tri-partite requirement and ensure compliance.

Finding Text

Tri-Partite Board Composition Federal Program Information: Funding agency: Passed through: Department of Health and Human Services Iowa Department of Health and Human Services Title: Community Services Block Grant AL number: 93.569 Award number: CSBG-22-12 CSBG-23-12 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: Yes - Years as Repeat Finding: One 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

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 (July, 2024) 4. Seat new board members (July 25, 2024 ) Anticipated Completion Date: July 25, 2024

Categories

No categories assigned yet.

Other Findings in this Audit

  • 405922 2023-001
    Material Weakness Repeat
  • 405923 2023-001
    Material Weakness Repeat
  • 405924 2023-001
    Material Weakness Repeat
  • 405925 2023-001
    Material Weakness Repeat
  • 405926 2023-001
    Material Weakness Repeat
  • 405927 2023-002
    Material Weakness Repeat
  • 405928 2023-002
    Material Weakness Repeat
  • 405929 2023-002
    Material Weakness Repeat
  • 405930 2023-002
    Material Weakness Repeat
  • 405931 2023-002
    Material Weakness Repeat
  • 982364 2023-001
    Material Weakness Repeat
  • 982365 2023-001
    Material Weakness Repeat
  • 982366 2023-001
    Material Weakness Repeat
  • 982367 2023-001
    Material Weakness Repeat
  • 982368 2023-001
    Material Weakness Repeat
  • 982369 2023-002
    Material Weakness Repeat
  • 982370 2023-002
    Material Weakness Repeat
  • 982371 2023-002
    Material Weakness Repeat
  • 982372 2023-002
    Material Weakness Repeat
  • 982373 2023-002
    Material Weakness Repeat
  • 982374 2023-003
    - Repeat

Programs in Audit

ALN Program Name Expenditures
21.023 Covid-19 Emergency Rental Assistance Program $22.68M
93.568 Low-Income Home Energy Assistance $13.71M
93.569 Community Services Block Grant $962,119
93.499 Covid-19 Low Income Household Water Assistance Program $758,824
14.218 Community Development Block Grants/entitlement Grants $199,383
81.042 Weatherization Assistance for Low-Income Persons $180,086
14.239 Home Investment Partnerships Program $111,041
97.024 Emergency Food and Shelter National Board Program $5,926