Finding 970190 (2022-004)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2024-04-18

AI Summary

  • Core Issue: The Agency failed to meet the requirement for a Tri-Partite Board, lacking both the necessary elected representatives and low-income individuals.
  • Impacted Requirements: Noncompliance with CFDA 93.569 and the CSBG Act at 42 USC 9910(a) regarding board composition.
  • Recommended Follow-Up: Implement procedures to address and resolve non-compliance issues promptly to avoid future violations.

Finding Text

Criteria: In accordance with the requirements of the Program outlined in CFDA 93.569, CGSB and the CSBG Act at 42 USC 9910(a) nonprofit organizations administer CSBG through a board comprising of one third (1/3) of the members be elected representatives in the community or their designee. Additionally, not fewer than one-third (1/3) of the board members are chosen in a democratic selection process adequate to assure that these members of the board are representative of the low-income individuals and families served. Condition: The Agency was unable to meet the 1/3 requirement for public elected/appointed officials and/or the 1/3 requirement for low income individuals and families served during the year ended September 30, 2022. Questioned Costs: N/A Effect: The Agency is out of compliance with the provisions requiring Tri-Partite Board as defined by The CSBG Act at 42 USC 9910. Cause: While the Agency's internal controls did identify a lack of participation in these areas, they did not include control activities to resolve the non-compliance in a timely manner. Recommendation: The Agency should implement procedures to mitigate the risk of prolonged non-compliance that are triggered when noncompliance with Tri-Partite Board requirements are identified. Management's Response: See the Management's Response to Findings section for management' s detailed response to item 2022-004.

Categories

Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 393745 2022-001
    Material Weakness
  • 393746 2022-002
    Significant Deficiency
  • 393747 2022-003
    Significant Deficiency
  • 393748 2022-004
    Significant Deficiency Repeat
  • 393749 2022-005
    Significant Deficiency Repeat
  • 393750 2022-006
    Significant Deficiency Repeat
  • 970187 2022-001
    Material Weakness
  • 970188 2022-002
    Significant Deficiency
  • 970189 2022-003
    Significant Deficiency
  • 970191 2022-005
    Significant Deficiency Repeat
  • 970192 2022-006
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.568 Low-Income Home Energy Assistance $1.46M
10.558 Child and Adult Care Food Program $259,573
81.042 Weatherization Assistance for Low-Income Persons $154,138
93.600 Head Start $149,013
97.024 Emergency Food and Shelter National Board Program $600
93.569 Community Services Block Grant $591