EIN: 814578492
UEI: T5BNWLHX64E7
Audited by: MAHER DUESSEL, CPAS
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 28, 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 January 28, 2026 (222 days ago).
What is a management decision? →The Partnership did not meet the Tri-Partite board requirements of the CSBG Act as they did not have the correct composition of members for the elected officials sector. Criteria: In accordance with Uniform Guidance special tests and provision requirements, the Partnership is required to adhere to the CSBG Act at 42 USC 9910(a) which requires nonprofit organizations that administer CSBG funds to maintain a board comprising one-third of the members be elected representatives in the community or their designee and not fewer than one-third are representative of the low-income individuals and families serviced. Effect: The Partnership was not in compliance with the special tests and provisions requirements of the Uniform Guidance. Cause: Procedures in place to ensure that the Board was comprised of the appropriate individuals were not adequate. Questioned Costs: Unknown Repeat Finding: This is a repeat finding. Recommendation: We recommend the Partnership establish policies and procedures to ensure that the Tri-Partite board requirements are followed. Views of responsible officials and planned corrective action: Management agrees with the finding. See attached corrective action plan.
Show full finding ▾Hide full finding ▴FINDING: 2024-004 – Internal Control and Compliance over Special Tests and Provisions Federal Agency: Department of Health and Human Services Pass-through Agency: Pennsylvania Department of Community and Economic Development Grantor Number: C00082257 Program: 93.569 Community Services Block Grant Statement of Condition: The Partnership did not meet the Tri-Partite board requirements of the CSBG Act as they did not have the correct composition of members for the elected officials sector. Criteria: In accordance with Uniform Guidance special tests and provision requirements, the Partnership is required to adhere to the CSBG Act at 42 USC 9910(a) which requires nonprofit organizations that administer CSBG funds to maintain a board comprising one-third of the members be elected representatives in the community or their designee and not fewer than one-third are representative of the low-income individuals and families serviced. Effect: The Partnership was not in compliance with the special tests and provisions requirements of the Uniform Guidance. Cause: Procedures in place to ensure that the Board was comprised of the appropriate individuals were not adequate. Questioned Costs: Unknown Repeat Finding: This is a repeat finding. Recommendation: We recommend the Partnership establish policies and procedures to ensure that the Tri-Partite board requirements are followed. Views of responsible officials and planned corrective action: Management agrees with the finding. See attached corrective action plan.
FINDING: 2024-004 Internal Control and Compliance over Special Tests and Provisions Recommendation: We recommend the Partnership establish policies and procedures to ensure that the Tri-Partite board requirements are followed. Action taken: CP staff continue to work with our state technical assistance provider and the Board of Directors to ensure that tri-partite requirements are met. The board recently updated its bylaws to reflect changes in the required number of board members, and CP has increased its visibility in the community. CP acknowledges that the elected official component of the board remains difficult to fill.
2023-005
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
The Partnership drew federal CSBG funds in December 2022 in the amount of $36,853 to be used for an equipment purchase. The funds were not yet obligated for the purchase, as no contract was in place and Board approval was not yet obtained. In accordance with compliance requirements for CSBG funds, funds granted by the state to subgrantees are available to the subgrantee for obligation during the federal fiscal year that the grant was made and in the following federal fiscal year. Funds were not obligated within the appropriate time period (as of December 31, 2023). Criteria: In accordance with Uniform Guidance period of performance requirements found in 2 CFR section 200.1, 200.308, 200.309, and 200.344, the Partnership is required to ensure that funds are obligated with the required time frame of the period of performance. Effect: The Partnership was not in compliance with the period of performance requirements of the Uniform Guidance. Cause: Procedures in place to ensure that funds were utilized in the proper period of performance were not adequate. Questioned Costs: Unknown Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Partnership establish procedures to ensure the funds are obligated and utilized in the proper period of performance. Views of responsible officials and planned corrective action: Management agrees with the finding. See attached corrective action plan.
Show full finding ▾Hide full finding ▴FINDING: 2023-004 – Internal Control and Compliance over Period of Performance Federal Agency: Department of Health and Human Services Pass-through Agency: Pennsylvania Department of Community and Economic Development Program: 93.569 Community Services Block Grant and 93.569 COVID-19: Community Services Block Grant Statement of Condition: The Partnership drew federal CSBG funds in December 2022 in the amount of $36,853 to be used for an equipment purchase. The funds were not yet obligated for the purchase, as no contract was in place and Board approval was not yet obtained. In accordance with compliance requirements for CSBG funds, funds granted by the state to subgrantees are available to the subgrantee for obligation during the federal fiscal year that the grant was made and in the following federal fiscal year. Funds were not obligated within the appropriate time period (as of December 31, 2023). Criteria: In accordance with Uniform Guidance period of performance requirements found in 2 CFR section 200.1, 200.308, 200.309, and 200.344, the Partnership is required to ensure that funds are obligated with the required time frame of the period of performance. Effect: The Partnership was not in compliance with the period of performance requirements of the Uniform Guidance. Cause: Procedures in place to ensure that funds were utilized in the proper period of performance were not adequate. Questioned Costs: Unknown Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Partnership establish procedures to ensure the funds are obligated and utilized in the proper period of performance. Views of responsible officials and planned corrective action: Management agrees with the finding. See attached corrective action plan.
FINDING: 2023-004 Internal Control and Compliance over Period of Performance Recommendation: We recommend the Partnership establish procedures to ensure the funds are obligated and utilized in the proper period of performance. Action taken: Community Partnership is working with our state association, CAAP, to update internal controls and fiscal policies. Procedures to ensure that obligated funds are spent and utilized within the proper period of performance will be included in updated fiscal policies. Most of these issues resulted from the separation with our previous accounting/fiscal services provider who managed our fiscal and accounting services in the 2022 funding period. CP has worked to satisfy almost all outstanding obligations from this separation during the 2023 CSBG funding period, and currently has no outstanding obligations from the 2023 CSBG funding period. Moving forward, CP staff will work diligently with our selected vendor and board of directors to ensure that all funds are spent down within their designated funding periods.
The Partnership did not meet the Tri-Partite board requirements of the CSBG Act. Criteria: In accordance with Uniform Guidance special tests and provision requirements, the Partnership is required to adhere to the CSBG Act at 42 USC 9910(a) which requires nonprofit organizations that administer CSBG funds to maintain a board comprising one-third of the members be elected representatives in the community or their designee and not fewer than one-third are representative of the low-income individuals and families serviced. Effect: The Partnership was not in compliance with the special tests and provisions requirements of the Uniform Guidance. Cause: Procedures in place to ensure that the Board was comprised of the appropriate individuals were not adequate. Questioned Costs: Unknown Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Partnership establish policies and procedures to ensure that the Tri-Partite board requirements are followed. Views of responsible officials and planned corrective action: Management agrees with the finding. See attached corrective action plan.
Show full finding ▾Hide full finding ▴FINDING: 2023-005 –Internal Control and Compliance over Special Tests and Provisions Federal Agency: Department of Health and Human Services Pass-through Agency: Pennsylvania Department of Community and Economic Development Program: 93.569 Community Services Block Grant and 93.569 COVID-19: Community Services Block Grant Statement of Condition: The Partnership did not meet the Tri-Partite board requirements of the CSBG Act. Criteria: In accordance with Uniform Guidance special tests and provision requirements, the Partnership is required to adhere to the CSBG Act at 42 USC 9910(a) which requires nonprofit organizations that administer CSBG funds to maintain a board comprising one-third of the members be elected representatives in the community or their designee and not fewer than one-third are representative of the low-income individuals and families serviced. Effect: The Partnership was not in compliance with the special tests and provisions requirements of the Uniform Guidance. Cause: Procedures in place to ensure that the Board was comprised of the appropriate individuals were not adequate. Questioned Costs: Unknown Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Partnership establish policies and procedures to ensure that the Tri-Partite board requirements are followed. Views of responsible officials and planned corrective action: Management agrees with the finding. See attached corrective action plan.
FINDING: 2023-005 Internal Control and Compliance over Special Tests and Provisions Recommendation: We recommend the Partnership establish policies and procedures to ensure that the Tri-Partite board requirements are followed. Action taken: Our state association, CAAP, is working with Community Partnership and the Board of Directors on several technical assistance items. Board Development and recruitment of new board members is one of these technical assistance items.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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