Results of Limited Scope Review at Central Oklahoma Community Action Agency, Inc

摘要

The Community Services Block Grant (CSBG) program was authorized by the Community Opportunities, Accountability, and Training and Educational Services Act of 1998 (the CSBG Act), P.L. No. 105-285, to provide funds to alleviate the causes and conditions of poverty in communities. Within the U.S. Department of Health & Human Services, the Administration for Children and Families (ACF), Office of Community Services, administers the CSBG program. The CSBG program funds a State-administered network of more than 1,000 local Community Action Agencies (CAA) that create, coordinate, and deliver programs and services to low-income Americans. The CAAs provide services and activities addressing employment, education, housing, nutrition, emergency services, health, and better use of available income. Under the American Recovery and Reinvestment Act of 2009 (the Recovery Act), P.L. No. 111-5, enacted February 17, 2009, ACF received an additional $1 billion for the CSBG program to help States alleviate the causes and conditions of poverty in communities. States distribute CSBG Recovery Act funds to CAAs using the existing statutory formula. The Oklahoma Department of Commerce (the State agency) acts as the lead agency in carrying out State activities for the CSBG program. The State agency is responsible for approving the State's CAA Recovery Act grant applications and monitoring the CAAs for compliance with program regulations. ACF awarded the State agency an additional $11,965,297 in Recovery Act funds for the State of Oklahoma's CSBG program. The Central Oklahoma Community Action Agency (COCAA), a private, nonprofit organization, provides services to low-income individuals in six counties in central Oklahoma. During fiscal year 2009, the State agency awarded COCAA $873,168 in CSBG funds and $1,312,399 in Recovery Act grant funds. During the same period, COCAA expended total Federal grant awards of $1,657,391. Our objective was to assess COCAA's financial viability, capacity to manage and account for Federal funds, and ability to operate the CSBG program in accordance with Federal regulations.