Finding 982374 (2023-003)

- Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-07-01
Audit: 311459
Auditor: Wipfli LLP

AI Summary

  • Core Issue: IMPACT Community Action Partnership, Inc. did not meet the tri-partite board composition requirement, with less than 1/3 of board members representing the low-income sector.
  • Impacted Requirements: This non-compliance violates the CSBG Act at 42 USC 9910(b), which mandates proper board representation.
  • Recommended Follow-Up: Management should actively recruit board members to fulfill the tri-partite requirement and ensure compliance.

Finding Text

Tri-Partite Board Composition Federal Program Information: Funding agency: Passed through: Department of Health and Human Services Iowa Department of Health and Human Services Title: Community Services Block Grant AL number: 93.569 Award number: CSBG-22-12 CSBG-23-12 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 IMPACT Community Action Partnership, Inc. were representative of the low-income sector in accordance with Community Service Block Grant (CSBG) requirements. Questioned Costs: None Effect: Due to the above noted conditions IMPACT Community Action Partnership, Inc. was not in compliance with this particular CSBG compliance requirement. Cause: IMPACT Community Action Partnership, 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. Repeat: Yes - Years as Repeat Finding: One Auditor's Recommendation: We recommend IMPACT Community Action Partnership, Inc. recruit board members to comply with the tri-partite board composition requirement. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 405922 2023-001
    Material Weakness Repeat
  • 405923 2023-001
    Material Weakness Repeat
  • 405924 2023-001
    Material Weakness Repeat
  • 405925 2023-001
    Material Weakness Repeat
  • 405926 2023-001
    Material Weakness Repeat
  • 405927 2023-002
    Material Weakness Repeat
  • 405928 2023-002
    Material Weakness Repeat
  • 405929 2023-002
    Material Weakness Repeat
  • 405930 2023-002
    Material Weakness Repeat
  • 405931 2023-002
    Material Weakness Repeat
  • 405932 2023-003
    - Repeat
  • 982364 2023-001
    Material Weakness Repeat
  • 982365 2023-001
    Material Weakness Repeat
  • 982366 2023-001
    Material Weakness Repeat
  • 982367 2023-001
    Material Weakness Repeat
  • 982368 2023-001
    Material Weakness Repeat
  • 982369 2023-002
    Material Weakness Repeat
  • 982370 2023-002
    Material Weakness Repeat
  • 982371 2023-002
    Material Weakness Repeat
  • 982372 2023-002
    Material Weakness Repeat
  • 982373 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.023 Covid-19 Emergency Rental Assistance Program $22.68M
93.568 Low-Income Home Energy Assistance $13.71M
93.569 Community Services Block Grant $962,119
93.499 Covid-19 Low Income Household Water Assistance Program $758,824
14.218 Community Development Block Grants/entitlement Grants $199,383
81.042 Weatherization Assistance for Low-Income Persons $180,086
14.239 Home Investment Partnerships Program $111,041
97.024 Emergency Food and Shelter National Board Program $5,926