FAC Explorer

Audit 12592

FY End
2023-06-30
Total Expended
$17.66M
Findings
2
Programs
20
Organization: Catholic Charities (OR)
Year: 2023 Accepted: 2024-01-19
Auditor: Kernutt Stokes

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9216 2023-001 Significant Deficiency - N
585658 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.155 Mortgage Insurance for the Purchase Or Refinancing of Existing Multifamily Housing Projects $3.44M Yes 0
14.239 Home Investment Partnerships Program $3.32M - 0
10.405 Farm Labor Housing Loans and Grants $1.68M - 0
97.088 Disaster Assistance Projects $1.17M Yes 0
19.510 U.s. Refugee Admissions Program $694,009 - 0
10.415 Rural Rental Housing Loans $537,299 - 0
93.576 Refugee and Entrant Assistance_discretionary Grants $454,315 Yes 0
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $434,668 - 0
10.427 Rural Rental Assistance Payments $291,532 - 0
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $166,400 - 0
14.181 Supportive Housing for Persons with Disabilities $142,611 Yes 0
10.181 Ams - Pandemic Response and Safety Grants Program/ Ams - Farmworker and Meatpacking Worker Relief Grant Program $119,847 - 0
93.268 Immunization Cooperative Agreements $90,083 - 0
14.191 Multifamily Housing Service Coordinators $77,825 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $73,053 - 0
93.556 Promoting Safe and Stable Families $40,490 - 0
14.169 Housing Counseling Assistance Program $40,310 - 0
93.598 Services to Victims of A Severe Form of Trafficking $15,820 - 0
14.195 Section 8 Housing Assistance Payments Program $8,280 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $4,109 - 0

Contacts

Name Title Type
PHC7Z9GL5LJ9 Marci Pierce Auditee
5036882646 Patrick Deming Auditor
No contacts on file

Notes to SEFA

Title: Loans and Loan Guarantee Programs Accounting Policies: Basis of Presentation:The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Catholic Charities and affiliates under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Catholic Charities and affiliates, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Catholic Charities and affiliates. Expenditures: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Loans and loan guarantees $ 12,945,734 Expenditures of federal awards 4,712,309 Total loans and expenditures of federal awards $ 17,658,043 De Minimis Rate Used: N Rate Explanation: Catholic Charities has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance, however all affiliates of Catholic Charities have elected to use the 10 percent de minimis indirect cost rate. For loan and loan guarantee programs for which there are continuing federal compliance requirements, the amount of expenditures reported on the Schedule is the sum of the loan balance at the beginning of the year, the value of new loans made during the year, and cash or administrative cost allowance received during the year. Catholic Charities and affiliates has loans due to federal agencies for which there are continuing compliance requirements. As of June 30, 2023, the outstanding loan balances on such loans were as follows: Assistance Listing Outstanding Federal Agency Program Title Number Balance U.S. Department of Farm labor housing loans and grants agriculture 10.405 $ 1,576,397 U.S. Department of Rural rental housing Loans 10.415 507,526 agriculture U.S. Department of housing Mortgage insurance for purchase or and urban development refinancing of existing multifamily projects 14.155 3,3,81,402 U.S. Department of housing Supportive housing for persons with and urban development disabilities 14.181 2,559,300 U.S. Department of housing HOME investments partnership and urban development programs 14.239 4,725,211 $ 12,749,836 The proceeds of loans that were received and expended in prior years are not considered federal awards expended when the laws, regulations, and the provisions of contracts or grant agreements pertaining to such loans impose no continuing compliance requirements other than to repay the loans and have been excluded from the Schedule and the notes to the Schedule.

Finding Details

Finding 2023-001
Type of Findings: Significant deficiency in internal control over compliance and instance of immaterial noncompliance. Federal Program: HUD Supportive Housing for Persons with Disabilities (Section 811) Assistance Listing #14.181. Compliance Requirement: Replacement Reserve Criteria: Renaissance Court, Inc.'s regulatory agreement with HUD requires monthly deposits of $873 into the replacement reserve fund. Total deposits required annually is $10,476. Condition: The monthly required deposit of $873 and the total annually required deposit of $10,476 were not deposited into replacement reserve fund. Cause: The organization has suffered recuring losses from operations which have negatively impacted cash flows. Effect: The effect is immaterial non-compliance with the terms of the HUD programs listed above. Questioned Costs: None Repeat Finding: No. Context: We reviewed the Replacement Reverse Fund and noticed there was no monthly required deposit made in the Fund during fiscal year 2023. Recommendation: We recommend management design and implement internal controls over compliance to ensure the amount of $873 is deposited monthly into the Replacement Reserve account as required by HUD. Views of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-001
Type of Findings: Significant deficiency in internal control over compliance and instance of immaterial noncompliance. Federal Program: HUD Supportive Housing for Persons with Disabilities (Section 811) Assistance Listing #14.181. Compliance Requirement: Replacement Reserve Criteria: Renaissance Court, Inc.'s regulatory agreement with HUD requires monthly deposits of $873 into the replacement reserve fund. Total deposits required annually is $10,476. Condition: The monthly required deposit of $873 and the total annually required deposit of $10,476 were not deposited into replacement reserve fund. Cause: The organization has suffered recuring losses from operations which have negatively impacted cash flows. Effect: The effect is immaterial non-compliance with the terms of the HUD programs listed above. Questioned Costs: None Repeat Finding: No. Context: We reviewed the Replacement Reverse Fund and noticed there was no monthly required deposit made in the Fund during fiscal year 2023. Recommendation: We recommend management design and implement internal controls over compliance to ensure the amount of $873 is deposited monthly into the Replacement Reserve account as required by HUD. Views of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.