FAC Explorer

Finding 43344 (2022-001)

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Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-09-28
Audit: 45179
Organization: Akron Summit Community Action, Inc. (OH)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: Akron Summit Community Action, Inc. did not have enough board members from the low-income sector, violating CSBG requirements.
  • Impacted Requirements: The CSBG Act mandates a Tri-Partite board structure, which was not met due to board vacancies and recruitment challenges.
  • Recommended Follow-Up: Akron Summit Community Action, Inc. should actively recruit new board members to ensure compliance with the tri-partite board composition.

Finding Text

Finding 2022-001: Tri-Partite Board Composition Department of Health and Human Services ? AL #93.569 Community Services Block Grant Ohio Development Services #2022-2023-51 Agency COVID-19 Community Services Block Grant Ohio Development Services #2020-51 Agency Questioned Costs: None Condition Less than 1/3 of the members of the board of directors of Akron Summit Community Action, Inc. were representative of the low-income sector in accordance with Community Services Block Grant (CSBG) requirements. Criteria The CSBG Act at 42 USC 9910(b), required that public organizations administer the CSBG program through a Tri-Partite board. Cause Akron Summit Community Action, 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. Effect Due to the above noted conditions, Akron Summit Community Action, Inc. was not in compliance with this particular CSBG compliance requirement. Recommendation We recommend Akron Summit Community Action, Inc. recruit board members to comply with the tri-partite board composition requirement. Views of Responsible Officials Akron Summit Community Action, Inc. agrees with the audit finding and has written a corrective action plan.

Corrective Action Plan

Corrective Action Plan for Current Year Findings 2022-001 - Tri-Partite Board Composition Corrective Action Plan Community Action Akron Summit expects to have full tri-partite Board composition by the December 2023 meeting. The current vacancies in the "Representatives of the Income-Eligible" sector will be filled by the Head Start Policy Council elections which take place in November. Filling these slots for the 2022 year were impacted by Covid which affected both staffing and child enrollment resulting in fewer parents who were willing to participate in Head Start Policy Council. Person(s) Responsible: Malcolm J. Costa, President & CEO Timing for Implementation: December 2023

Categories

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.023 Covid-19 Emergency Rental Assistance Program $20.12M
93.568 Low-Income Home Energy Assistance $2.18M
93.569 Community Services Block Grant $973,687
93.569 Covid-19 Community Services Block Grant $892,735
10.558 Child and Adult Care Food Program $533,627
93.499 Low Income Household Water Assistance Program $483,950
93.495 Community Health Workers for Public Health Response and Resilient $390,625
93.600 Head Start $390,213
94.011 Foster Grandparent Program $290,474
21.026 Covid-19 Homeowner Assistance Fund $278,099
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $72,353