Finding 559073 (2024-002)

- Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-05-02

AI Summary

  • Core Issue: CAPSC's board composition does not meet the tri-partite requirement of the CSBG Act, with less than 1/3 of members from the government sector.
  • Impacted Requirements: Non-compliance with the CSBG Act (42 USC 9910(b)), affecting program administration.
  • Recommended Follow-Up: CAPSC should actively recruit board members to fulfill the tri-partite composition requirement.

Finding Text

Tri-Partite Board Composition Federal Program Information: Funding agency: Department of Health and Human Services funds passed through California Department of Community Services and Development Title: Community Services Block Grant AL number: 93.569 Award number: 22F-5046, 23F-4046, 24F-3046 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 CAPSC were representative of the government sector in accordance with Community Services Block Grant (CSBG) requirements. Questioned Costs: None Effect: Due to the above noted conditions, CAPSC was not in compliance with this particular CSBG compliance requirement. Cause: CAPSC 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: Two Auditor's Recommendation: We recommend CAPSC recruit board members to comply with the tri-partite board composition requirement. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.

Corrective Action Plan

Finding 2024-002: Tri-Partite Board Composition Synopsis of Finding Condition: Less than 1/3 of the members of the board of directors of CAPSC were representative of the government sector in accordance with Community Services Block Grant (CSBG) requirements. Management’s Response We have already recruited new board members to fulfill this requirement as of January’s board meeting. Recruiting has been established as a standing agenda item for the Governance Committee of the board, and ongoing efforts are being made to continuously develop future board members to account for turnover. Contact Person Responsible for Corrective Action: Cynthia King, CEO Anticipated Completion Date: 1/27/25

Categories

No categories assigned yet.

Other Findings in this Audit

  • 559072 2024-001
    Material Weakness
  • 559074 2024-001
    Material Weakness
  • 559075 2024-003
    Significant Deficiency
  • 559076 2024-001
    Material Weakness
  • 559077 2024-003
    Significant Deficiency
  • 1135514 2024-001
    Material Weakness
  • 1135515 2024-002
    - Repeat
  • 1135516 2024-001
    Material Weakness
  • 1135517 2024-003
    Significant Deficiency
  • 1135518 2024-001
    Material Weakness
  • 1135519 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $2.81M
93.569 Community Services Block Grant $388,739
21.026 Covid-19 Homeowner Assistance Fund $221,772
93.600 Head Start $154,306
10.558 Child and Adult Care Food Program $152,345
14.231 Emergency Solutions Grant Program $136,639
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $64,425
97.024 Emergency Food and Shelter National Board Program $30,157
93.669 Child Abuse and Neglect State Grants $14,729