Finding 563594 (2024-003)

-
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-06-02
Audit: 357850
Auditor: Wipfli LLP

AI Summary

  • Core Issue: WMCA's board does not meet the tri-partite composition requirement, with less than 1/3 from both public and private sectors.
  • Impacted Requirements: This violates the Community Services Block Grant (CSBG) Act, specifically 42 USC 9910(b).
  • Recommended Follow-Up: WMCA should actively recruit board members to achieve compliance with the tri-partite board requirement.

Finding Text

Finding Number 2024-003: Tri-Partite Board Composition Repeat Finding: No Major Program: AL#93.569 – Community Services Block Grant – Award Numbers: CFS-23-7009 and CFS-24-7009 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Special Tests and Provisions Condition: Less than 1/3 of the members of the board of directors of WMCA were representative of the public sector and less than 1/3 of the members of the board of directors of WMCA were representative of the private 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: WMCA 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, WMCA was not in compliance with this particular CSBG compliance requirement. Recommendation: We recommend WMCA recruit board members to comply with the tri-partite board composition requirement. Views of Responsible Officials: WMCA agrees with the audit finding and has written a corrective action plan.

Corrective Action Plan

To address the finding related to noncompliance with the required tri-partite board composition, our organization has taken several steps to move toward full compliance. A board recuitment committee has been formally established to lead ongoing efforts to identify and engage qualified candidates to fill board vacancies. Additionally, our new CEO has made board development a top priority and has already successfully added two new members. Two additional members are expected to join in the coming months. These actions reflect our continued commitment to meeting the tri-partite composition requirements and ensuring our board structure aligns with all applicable regulations.

Categories

Special Tests & Provisions

Other Findings in this Audit

  • 563584 2024-001
    Significant Deficiency Repeat
  • 563585 2024-001
    Significant Deficiency Repeat
  • 563586 2024-001
    Significant Deficiency Repeat
  • 563587 2024-002
    Significant Deficiency
  • 563588 2024-002
    Significant Deficiency
  • 563589 2024-002
    Significant Deficiency
  • 563590 2024-001
    Significant Deficiency Repeat
  • 563591 2024-001
    Significant Deficiency Repeat
  • 563592 2024-002
    Significant Deficiency
  • 563593 2024-002
    Significant Deficiency
  • 563595 2024-003
    -
  • 1140026 2024-001
    Significant Deficiency Repeat
  • 1140027 2024-001
    Significant Deficiency Repeat
  • 1140028 2024-001
    Significant Deficiency Repeat
  • 1140029 2024-002
    Significant Deficiency
  • 1140030 2024-002
    Significant Deficiency
  • 1140031 2024-002
    Significant Deficiency
  • 1140032 2024-001
    Significant Deficiency Repeat
  • 1140033 2024-001
    Significant Deficiency Repeat
  • 1140034 2024-002
    Significant Deficiency
  • 1140035 2024-002
    Significant Deficiency
  • 1140036 2024-003
    -
  • 1140037 2024-003
    -

Programs in Audit

ALN Program Name Expenditures
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $3.94M
81.042 Weatherization Assistance for Low-Income Persons $1.35M
93.568 Low-Income Home Energy Assistance $980,190
10.558 Child and Adult Care Food Program $258,839
93.569 Community Services Block Grant $230,592
10.565 Commodity Supplemental Food Program $156,709
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $70,276
10.433 Rural Housing Preservation Grants $62,553
93.778 Medical Assistance Program $56,302
93.647 Social Services Research and Demonstration $35,244
14.231 Emergency Solutions Grant Program $28,820
93.558 Temporary Assistance for Needy Families $19,098
21.026 Homeowner Assistance Fund $16,771