Finding Text
Federal Programs – AL 93.569 – Community Services Block Grant
Criteria – A good system of internal controls allows for the compliance with Uniform Guidance to
monitor funds that are passed through to subrecipients and the continued stewardship of those
federal dollars.
Condition – For the year ended December 31, 2023, we discussed the policies and procedures
in effect for CAPND employees to adequately monitor the subrecipients under the Community
Services Block Grant (CSBG). Although the policies and procedures in effect during the year
ended December 31, 2023 were appropriately designed, they were not completed throughout
the year.
Cause – There was a general misunderstanding between staff and management on the process
of completing subrecipient monitoring controls throughout the year.
Effect – Noncompliance will not be prevented, or detected and corrected in a timely manner
Question costs – None.
Repeat Finding – This is not a repeat finding.
Recommendation – The subrecipient monitoring policies and procedures should be updated to
include specific milestones and broken down into specific tasks that are to be achieved
throughout the year. These could then be monitored through meetings between the board
treasurer and the CSBG program coordinator. Redundancies and cross-training could be
included to reduce the risk that lapses in monitoring occur due to staff turnover or extended
absences. In addition, training for all staff upon employment and periodically throughout the
year over CSBG policies and procedures would allow for better clarity and understanding.
Views of Responsible Officials – Management recognized the deficiency and plans to implement
the auditor’s recommendation.