EIN: 580978781
UEI: FWDLC2EWB6Z3
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 31, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 1, 2026 (53 days ago).
What is a management decision? →At times during the year, less than 1/3 of the members of the board of directors of Community Action for Improvement, Inc. were representative of the low-income individuals and families served by the Organization. This is a repeat of prior year audit findings 2021-001, 2022-002 2023-001 and 2024-001. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are representative of the individuals and families served by the organization. Cause: Community Action for Improvement, Inc. had board vacancies during the year, causing it to not be in compliance with the tri-partite board requirement. Effect: Because of the above conditions, Community Action for Improvement, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Community Action for Improvement, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement.
Show full finding ▾Hide full finding ▴Department of Health and Human Services AL # 93.569 Community Services Block Grant Federal Grantor/Pass-Through Grantor Grant Number Grant Period Georgia Department of Human Services 42700-040-0000109411 09/30/23 – 09/29/24 Georgia Department of Human Services 4200-040-25-118524 09/30/24 – 09/29/25 Questioned Costs: None How were questioned costs computed: Not applicable Condition: At times during the year, less than 1/3 of the members of the board of directors of Community Action for Improvement, Inc. were representative of the low-income individuals and families served by the Organization. This is a repeat of prior year audit findings 2021-001, 2022-002 2023-001 and 2024-001. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are representative of the individuals and families served by the organization. Cause: Community Action for Improvement, Inc. had board vacancies during the year, causing it to not be in compliance with the tri-partite board requirement. Effect: Because of the above conditions, Community Action for Improvement, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Community Action for Improvement, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement.
Corrective Action Plan (CAP) Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Management will implement formal governance procedures to monitor and maintain compliance with the required board composition. Management will work with the Board of Directors to ensure that Target Population seats are filled timely and that vacancies are tracked and addressed promptly. The Organization will periodically review board membership throughout the year to verify continued compliance with applicable CSBG requirements. Official Responsible for Ensuring CAP: The Board of Directors /Chief Executive Officer will be responsible for implementing the CAP. Planned Completion Date for CAP: The Organization will implement the recommended changes immediately. Plan to Monitor Completion of CAP: The Board of Directors will be monitoring this corrective action plan.
2024-001
FAC accepted this audit on September 20, 2024 — management decision was due March 20, 2025.
At times during the year, less than 1/3 of the members of the board of directors of Community Action for Improvement, Inc. were representative of the low income individuals and families served by the Organization. This is a repeat of prior year audit findings 2021 001, 2022 002 and 2023 001. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one third (1/3) of the members are representative of the individuals and families served by the organization. Cause: Community Action for Improvement, Inc. had board vacancies during the year, causing it to not be in compliance with the tri partite board requirement. Effect: Because of the above conditions, Community Action for Improvement, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Community Action for Improvement, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2024 001: Tri Partite Board Composition Department of Health and Human Services AL # 93.569 Community Services Block Grant Federal Grantor/Pass Through Grantor Grant Number Grant Period Georgia Department of Human Services 42700 040 0000109411 09/30/23 – 09/29/24 Georgia Department of Human Services 42700 040 0000107318 09/30/22 – 09/29/23 Questioned Costs: None How were questioned costs computed: Not applicable Condition: At times during the year, less than 1/3 of the members of the board of directors of Community Action for Improvement, Inc. were representative of the low income individuals and families served by the Organization. This is a repeat of prior year audit findings 2021 001, 2022 002 and 2023 001. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one third (1/3) of the members are representative of the individuals and families served by the organization. Cause: Community Action for Improvement, Inc. had board vacancies during the year, causing it to not be in compliance with the tri partite board requirement. Effect: Because of the above conditions, Community Action for Improvement, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Community Action for Improvement, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
2024-001 – Tri-Partite Board Composition Condition: At times during the year, less than 1/3 of the members of the board of directors of Community Action for Improvement, Inc. were representative of the low-income individuals and families served by the Organization. This is a repeat of prior year audit findings 2021-001, 2022-002 and 2023-001. Recommendation: We recommend that Community Action for Improvement, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement. Corrective Action Plan: The Board of Directors for CAFI has a Membership Committee. Their role is to guide the recruitment and retention of Board members. At the time of this plan (8/16/24) all Board seats are filled. The Committee embarked on a Board Development Plan, lowered their Board seats, and worked hard to ensure a full Board. Person(s) Responsible: Board of Directors / Jennifer Corcione Timing for Implementation: Implemented by 9/01/2024.
2023-001
FAC accepted this audit on October 12, 2023 — management decision was due April 12, 2024.
At times during the year, less than 1/3 of the members of the board of directors of Community Action for Improvement, Inc. were representative of the low-income individuals and families served by the Organization. This is a repeat of prior year audit findings 2021-001 and 2022-002. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are representative of the individuals and families served by the organization. Cause: Community Action for Improvement, Inc. had board vacancies during the year, causing it to not be in compliance with the tri-partite board requirement. Effect: Because of the above conditions, Community Action for Improvement, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Community Action for Improvement, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement.
Show full finding ▾Hide full finding ▴2022-002 – Tri-Partite Board Composition Department of Health and Human Services AL # 93.569 Community Services Block Grant Federal Grantor/Pass-Through Grantor Grant Number Grant Period Georgia Department of Human Services 42700-040-0000107318 09/30/22 – 09/29/23 Georgia Department of Human Services 42700-040-0000104054 09/30/21 – 09/29/22 Georgia Department of Human Services 42700-040-0000104838 12/09/21 – 09/29/22 Questioned Costs: None How were questioned costs computed: Not applicable Condition: At times during the year, less than 1/3 of the members of the board of directors of Community Action for Improvement, Inc. were representative of the low-income individuals and families served by the Organization. This is a repeat of prior year audit findings 2021-001 and 2022-002. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are representative of the individuals and families served by the organization. Cause: Community Action for Improvement, Inc. had board vacancies during the year, causing it to not be in compliance with the tri-partite board requirement. Effect: Because of the above conditions, Community Action for Improvement, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Community Action for Improvement, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement.
CAFI's membership committee drives the recruitment process. The committee will meet again to discuss the plan to fill empty seats. The board and committee is actively recruiting to fill all seats.
2022-002
FAC accepted this audit on October 13, 2022 — management decision was due April 13, 2023.
At times during the year, less than 1/3 of the members of the board of directors of Community Action for Improvement, Inc. were representative of the low-income individuals and families served by the Organization. This is a repeat of prior year audit finding 2021-001. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are representative of the individuals and families served by the organization. Cause: Community Action for Improvement, Inc. had board vacancies during the year, causing it to not be in compliance with the tri-partite board requirement. Effect: Because of the above conditions, Community Action for Improvement, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Community Action for Improvement, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴2022-002 ? Tri-Partite Board Composition Department of Health and Human Services AL # 93.569 Community Services Block Grant Federal Grantor/Pass-Through Grantor Grant Number Grant Period Georgia Department of Human Services 42700-040-0000099978 01/29/21 ? 09/30/21 Georgia Department of Human Services 42700-040-0000104054 09/30/21 ? 09/29/22 Georgia Department of Human Services 42700-040-0000096064 07/01/20 ? 06/30/21 Georgia Department of Human Services 42700-040-0000104838 12/09/21 ? 09/29/22 Questioned Costs: None How were questioned costs computed: Not applicable Condition: At times during the year, less than 1/3 of the members of the board of directors of Community Action for Improvement, Inc. were representative of the low-income individuals and families served by the Organization. This is a repeat of prior year audit finding 2021-001. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are representative of the individuals and families served by the organization. Cause: Community Action for Improvement, Inc. had board vacancies during the year, causing it to not be in compliance with the tri-partite board requirement. Effect: Because of the above conditions, Community Action for Improvement, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Community Action for Improvement, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
CAFI has an active recruitment plan and will continue trying to recruit Board members. Our Membership Committee meets regularly to implement the recruitment plan ongoing.
2021-001
At times during the year, there was no representation on the board of directors by a licensed attorney familiar with issues related to Head Start at Community Action for Improvement, Inc. When that position was vacant, the board of directors did not work with a consultant with relevant legal expertise. Criteria: The Improving Head Start for School Readiness Act of 2007 at 42 USC 9837(c)(1)(B) requires the governing body of a Head Start agency to include not less than one member with a background and expertise in fiscal management or accounting and not less than one licensed attorney familiar with issues that come before the governing body. If the types of persons described above are not available to serve as members of the governing body, the governing body must use a consultant, or another individual(s) with relevant expertise who must work directly with the governing body. Cause: Community Action for Improvement, Inc. had board vacancies during the year, causing it to not be in compliance with this requirement. Effect: Because of the above conditions, Community Action for Improvement, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Community Action for Improvement, Inc. recruit an attorney for their board of directors or consult with someone with relevant expertise. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴2022-003 ? Attorney Representation Department of Health and Human Services AL # 93.600 Head Start Federal Grantor/Pass-Through Grantor Grant Number Grant Period U.S. Department of Health and Human Services 04HE00130401-C5 04/01/21 ? 03/31/23 U.S. Department of Health and Human Services 04HE00130401-C6 04/01/21 ? 03/31/23 U.S. Department of Health and Human Services 04CH01172002 02/01/21 ? 01/31/22 U.S. Department of Health and Human Services 04CH01172003 02/01/22 ? 01/31/23 Questioned Costs: None How were questioned costs computed: Not applicable Condition: At times during the year, there was no representation on the board of directors by a licensed attorney familiar with issues related to Head Start at Community Action for Improvement, Inc. When that position was vacant, the board of directors did not work with a consultant with relevant legal expertise. Criteria: The Improving Head Start for School Readiness Act of 2007 at 42 USC 9837(c)(1)(B) requires the governing body of a Head Start agency to include not less than one member with a background and expertise in fiscal management or accounting and not less than one licensed attorney familiar with issues that come before the governing body. If the types of persons described above are not available to serve as members of the governing body, the governing body must use a consultant, or another individual(s) with relevant expertise who must work directly with the governing body. Cause: Community Action for Improvement, Inc. had board vacancies during the year, causing it to not be in compliance with this requirement. Effect: Because of the above conditions, Community Action for Improvement, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Community Action for Improvement, Inc. recruit an attorney for their board of directors or consult with someone with relevant expertise. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
CAFI extended an offer to a local attorney to serve on the Board. If this offer is not accepted, we will develop a plan to actively recruit an attorney.
2021-002
FAC accepted this audit on January 18, 2022 — management decision was due July 18, 2022.
At times during the year, less than 1/3 of the members of the board of directors of Community Action for Improvement, Inc. were representative of the low-income individuals and families served by the Organization. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are representative of the individuals and families served by the organization. Cause: Community Action for Improvement, Inc. had board vacancies during the year, causing it to not be in compliance with the tri-partite board requirement. Effect: Because of the above conditions, Community Action for Improvement, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Community Action for Improvement, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴Audit Findings Reference Number 2021-001 Is the finding text contained in a chart or table? NO YES OR NO 2021-001 ? Tri-Partite Board Composition Department of Health and Human Services CFDA # 93.569 Community Services Block Grant Federal Grantor/Pass-Through Grantor Grant Number Grant Period Georgia Department of Human Services 42700-040-0000099978 01/29/21 ? 09/30/21 Georgia Department of Human Services 42700-040-0000096064 07/01/20 ? 06/30/21 Georgia Department of Human Services 42700-040-0000088539 07/01/19 ? 06/30/20 Questioned Costs: None How were questioned costs computed: Not applicable Condition: At times during the year, less than 1/3 of the members of the board of directors of Community Action for Improvement, Inc. were representative of the low-income individuals and families served by the Organization. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are representative of the individuals and families served by the organization. Cause: Community Action for Improvement, Inc. had board vacancies during the year, causing it to not be in compliance with the tri-partite board requirement. Effect: Because of the above conditions, Community Action for Improvement, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Community Action for Improvement, Inc. establish procedures to ensure the composition of the members of its board of directors meets this requirement. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Audit Findings Reference Number 2021-001 Is the finding text contained in a chart or table? No YES OR NO The CAFI Board of Directors will work to ensure that all vacant seats are filled. Board will create a recruitment plan and plan of action to address all vacancies.
At times during the year, there was no representation on the board of directors by a licensed attorney familiar with issues related to Head Start at Community Action for Improvement, Inc. When that position was vacant, the board of directors did not work with a consultant with relevant legal expertise. Criteria: The Improving Head Start for School Readiness Act of 2007 at 42 USC 9837(c)(1)(B) requires the governing body of a Head Start agency to include not less than one member with a background and expertise in fiscal management or accounting and not less than one licensed attorney familiar with issues that come before the governing body. If the types of persons described above are not available to serve as members of the governing body, the governing body must use a consultant, or another individual(s) with relevant expertise who must work directly with the governing body. Cause: Community Action for Improvement, Inc. had board vacancies during the year, causing it to not be in compliance with this requirement. Effect: Because of the above conditions, Community Action for Improvement, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Community Action for Improvement, Inc. recruit an attorney for their board of directors or consult with someone with relevant expertise.
Show full finding ▾Hide full finding ▴Audit Findings Reference Number 2021-002 Is the finding text contained in a chart or table? No YES OR NO 2021-002 ? Attorney Representation Department of Health and Human Services CFDA # 93.600 Head Start Federal Grantor/Pass-Through Grantor Grant Number Grant Period U.S. Department of Health and Human Services 04CH01172001-C3 07/01/20 ? 01/31/21 U.S. Department of Health and Human Services 04CH01172002 02/01/21 ? 01/31/22 U.S. Department of Health and Human Services 04CH01172001 07/01/20 ? 01/31/21 Questioned Costs: None How were questioned costs computed: Not applicable Condition: At times during the year, there was no representation on the board of directors by a licensed attorney familiar with issues related to Head Start at Community Action for Improvement, Inc. When that position was vacant, the board of directors did not work with a consultant with relevant legal expertise. Criteria: The Improving Head Start for School Readiness Act of 2007 at 42 USC 9837(c)(1)(B) requires the governing body of a Head Start agency to include not less than one member with a background and expertise in fiscal management or accounting and not less than one licensed attorney familiar with issues that come before the governing body. If the types of persons described above are not available to serve as members of the governing body, the governing body must use a consultant, or another individual(s) with relevant expertise who must work directly with the governing body. Cause: Community Action for Improvement, Inc. had board vacancies during the year, causing it to not be in compliance with this requirement. Effect: Because of the above conditions, Community Action for Improvement, Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Community Action for Improvement, Inc. recruit an attorney for their board of directors or consult with someone with relevant expertise.
Audit Findings Reference Number 2021-002 Is the finding text contained in a chart or table? No YES OR NO The CAFI Board of Directors will recruit an attorney to serve on the Board. If Board cannot find an attorney willing to participate fully, we will consider an Advisor to the Board (who is an attorney.)
FAC accepted this audit on August 28, 2019 — management decision was due February 28, 2020.
Finding 2019-001: Cost Allocation
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Corrective Action: Community Action For Improvement, Inc. currently has an approved indirect cost rate for the time period of October 1, 2018 to September 30, 2019 and October 1, 2019 to September 30, 2020. Person Responsible: Douglas Stuart, Fiscal Director Timing for Implementation: October 1, 2019
FAC accepted this audit on April 9, 2017 — management decision was due October 9, 2017.
GSA_MIGRATION
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2015-003
GSA_MIGRATION
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