CSBG Organizational Standards Guide
Standard 8.1
Private
The organization’s annual audit (or audited financial statements) is completed by a Certified Public Accountant on time in accordance with Title 2 of the Code of Federal Regulations, Uniform Administration Requirements, Cost Principles, and Audit Requirement (if applicable) and/or State audit threshold requirements.
Public
The department’s annual audit is completed through the local governmental process in accordance with Title 2 of the Code of Federal Regulations, Uniform Administrative Requirements, Cost Principles, and Audit Requirement (if applicable) and/or State audit threshold requirements. This may be included in the municipal entity’s full audit.
Related Resources:
- CAA Leader’s Legal Guide (CAPLAW)
- Tools for Top-Notch CAAs: Governance + Financial (CAPLAW)
- Fiscal Webinar Series (NCAP)
Standard 8.2
Private
All findings from the prior year’s annual audit have been assessed by the organization and addressed where the governing board has deemed it appropriate.
Public
The department follows local government procedures in addressing any audit findings related to CSBG funding.
Standard 8.3
Private
The organization’s auditor presents the audit to the governing board.
Public
The department’s tripartite board/advisory body is notified of the availability of the local government audit.
Standard 8.4
Private
The governing board formally receives and accepts the audit.
Public
The department’s tripartite board/advisory body is notified of any findings related to CSBG funding.
Related Resource:
Standard 8.5
Private
The organization has solicited bids for its audit within the past 5 years.
Public
Not applicable: The audit bid process is outside of the purview of tripartite board/advisory body therefore this standard does not apply to public entities.
Related Resource:
- Sample Procurement Policy (CAPLAW)
Standard 8.6
Private
The IRS Form 990 is completed annually and made available to the governing board for review.
Public
Not applicable: The Federal tax reporting process for local governments is outside of the purview of tripartite board/advisory body therefore this standard does not apply to public entities.
Standard 8.7
Private
The governing board receives financial reports at each regular meeting that include the following:
- Organization-wide report on revenue and expenditures that compares budget to actual, categorized by program; and
- Balance sheet/statement of financial position.
Public
The tripartite board/advisory body receives financial reports at each regular meeting, for those program(s) the body advises, as allowed by local government procedure.
Related Resource:
Standard 8.8
Private
All required filings and payments related to payroll withholdings are completed on time.
Public
Not applicable: The payroll withholding process for local governments is outside of the purview of the department, therefore this standard does not apply to public entities.
Standard 8.9
Private
The governing board annually approves an organization-wide budget.
Public
The tripartite board/advisory body has input as allowed by local governmental procedure into the CSBG budget process.
Standard 8.10
Private
The fiscal policies have been reviewed by staff within the past 2 years, updated as necessary, with changes approved by the governing board.
Public
Not applicable: The fiscal policies for local governments are outside of the purview of the department and the tripartite board/advisory body, therefore this standard does not apply to public entities.
Standard 8.11
Private
A written procurement policy is in place and has been reviewed by the governing board within the past 5 years.
Public
Not applicable: Local governmental procurement policies are outside of the purview of the department and the tripartite board/advisory body, therefore this standard does not apply to public entities.
Related Resource:
- Sample Procurement Policy (CAPLAW)
Standard 8.12
Private
The organization documents how it allocates shared costs through an indirect cost rate or through a written cost allocation plan.
Public
Not applicable: A written cost allocation plan is outside of the purview of the department and the tripartite board/advisory body, therefore this standard does not apply to public entities.
Related Resources:
Standard 8.13
Private
The organization has a written policy in place for record retention and destruction.
Public
The department follows local governmental policies for document retention and destruction.
Related Resource:
- Sample Record Retention Policy (CAPLAW)
This resource was originally created by CAPLAW with support from the National Community Action Partnership. This material is supported by Grant Number 90ET0505-03 from the ACF Office of Community Services, Community Services Block Grant within the Administration for Children and Families, a division of the U.S. Department of Health and Human Services. Neither the Administration for Children and Families nor any of its components operate, control, are responsible for, or necessarily endorse this material (including, without limitation, its content and any services or tools provided). The opinions, findings, conclusions, and recommendations expressed are those of the author(s) and do not necessarily reflect the views of the Administration for Children and Families and the ACF Office of Community Services, Community Services Block Grant.