FAC Explorer

Audit 20978

FY End
2022-06-30
Total Expended
$8.32M
Findings
10
Programs
23
Organization: Catholic Community Services of Utah (UT)
Year: 2022 Accepted: 2022-10-19
Auditor: Eide Bailly

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
24209 2022-001 Significant Deficiency - B
24210 2022-001 Significant Deficiency - B
24211 2022-001 Significant Deficiency - B
24212 2022-001 Significant Deficiency - B
24213 2022-001 Significant Deficiency - B
600651 2022-001 Significant Deficiency - B
600652 2022-001 Significant Deficiency - B
600653 2022-001 Significant Deficiency - B
600654 2022-001 Significant Deficiency - B
600655 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.566 Refugee and Entrant Assistance-Refugee Foster Care $4.02M Yes 0
93.567 Refugee and Entrant Assistance-Match Grant Program $828,310 Yes 0
93.558 Temporary Assistance for Needy Families $702,521 - 0
19.510 U.s. Refugee Admissions Program-R&p-Afghan Placement & Assistance $683,115 Yes 1
10.568 Emergency Food Assistance Program (administrative Costs)-Northern Utah $537,198 - 0
19.510 U.s. Refugee Admissions Program-R&p-Program Administration $275,343 Yes 1
93.576 Refugee and Entrant Assistance-Preferred Communities $218,826 - 0
93.566 Refugee and Entrant Assistance-Refugee Health Screening $217,193 Yes 0
14.231 Emergency Solutions Grant Program-Weigand Extended Hours $171,825 - 0
19.510 U.s. Refugee Admissions Program-R&p-Direct Assistance $139,772 Yes 1
93.566 Refugee and Entrant Assistance-Orr $122,651 Yes 0
14.231 Emergency Solutions Grant Program-Weigand Resource Center $78,188 - 0
16.726 Juvenile Mentoring Program $72,765 - 0
93.576 Refugee and Entrant Assistance-Refugee Health Promotion $62,341 - 0
16.575 Crime Victim Assistance $46,054 - 0
97.010 Citizenship Education and Training-English Skills Learning Ctr $45,220 - 0
19.510 U.s. Refugee Admissions Program-R&p-Flex Funds $16,490 Yes 1
21.019 Emergency Rental Assistance Program-Covid 19 $13,531 - 0
97.114 Emergency Food and Shelter National Board Program (arra)-Northern Utah $7,000 - 0
98.001 Usaid Foreign Assistance for Programs Overseas $6,494 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $5,684 - 0
19.510 U.s. Refugee Admissions Program-R&p-Remote Placement $5,085 Yes 1
14.218 Community Development Block Grants/entitlement Grants-Svdp Training Kitchen $3,042 - 0

Contacts

Name Title Type
CAZMUCTVXE15 Dawn Miera Auditee
8014281226 Kelly Bryson Auditor
No contacts on file

Notes to SEFA

Title: Food Donation Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Catholic Community Services of Utah (CCS) under programs of the federal government for the year ended June 30, 2022. The information is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations 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 CCS, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of CCS. 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: Y Rate Explanation: The auditee used the 10% de minimis cost rate. Nonmonetary assistance is reported in the Schedule at the fair market value of commodities received and disbursed. Federal awards in the form of commodities consist of food that is valued at a rate set by the Board based on a nationally established price, which was $1.58 per pound for the year ended June 30, 2022. This price is used by CCS in valuing all food donations received. At June 30, 2022, CCS had food commodities from federal sources totaling $132,394 in inventory.

Finding Details

Finding 2022-001
2022 ? 001 U.S. Department of State and United States Conference of Catholic Bishops Federal Financial Assistance Listing / CFDA Number 19.510 Award numbers SPRMCO22CA0023, SPRMCO22CA0023, SPRMCO21CA3291 Refugee Admissions ? Reception and Placement Allowable Costs Significant Deficiency in Internal Control Over Compliance Criteria: CCS should have policies and procedures in place to ensure that indirect costs are calculated correctly. Condition: In connection with the audit procedures performed over the Refugee Admission ? Reception and Placement program, we noted instances when indirect cost calculations included an insignificant amount of ineligible costs. Cause: CCS? internal control system and its month-end process did not detect the ineligible costs that were included in the calculation to determine the ineligible indirect costs charged to the Refugee Admission ? Reception and Placement program. Effect: An insignificant amount of ineligible indirect costs were billed to the program. Questioned Costs: None reported Context/Sampling: A non statistical sample of 11 transactions out of 47 total cash management transactions were selected for testing. Repeat Finding from Prior Year: No Recommendation: CCS should ensure that its billing process correctly calculates indirect costs. Views of Responsible Officials: Management agrees with this finding.
Finding 2022-001
2022 ? 001 U.S. Department of State and United States Conference of Catholic Bishops Federal Financial Assistance Listing / CFDA Number 19.510 Award numbers SPRMCO22CA0023, SPRMCO22CA0023, SPRMCO21CA3291 Refugee Admissions ? Reception and Placement Allowable Costs Significant Deficiency in Internal Control Over Compliance Criteria: CCS should have policies and procedures in place to ensure that indirect costs are calculated correctly. Condition: In connection with the audit procedures performed over the Refugee Admission ? Reception and Placement program, we noted instances when indirect cost calculations included an insignificant amount of ineligible costs. Cause: CCS? internal control system and its month-end process did not detect the ineligible costs that were included in the calculation to determine the ineligible indirect costs charged to the Refugee Admission ? Reception and Placement program. Effect: An insignificant amount of ineligible indirect costs were billed to the program. Questioned Costs: None reported Context/Sampling: A non statistical sample of 11 transactions out of 47 total cash management transactions were selected for testing. Repeat Finding from Prior Year: No Recommendation: CCS should ensure that its billing process correctly calculates indirect costs. Views of Responsible Officials: Management agrees with this finding.
Finding 2022-001
2022 ? 001 U.S. Department of State and United States Conference of Catholic Bishops Federal Financial Assistance Listing / CFDA Number 19.510 Award numbers SPRMCO22CA0023, SPRMCO22CA0023, SPRMCO21CA3291 Refugee Admissions ? Reception and Placement Allowable Costs Significant Deficiency in Internal Control Over Compliance Criteria: CCS should have policies and procedures in place to ensure that indirect costs are calculated correctly. Condition: In connection with the audit procedures performed over the Refugee Admission ? Reception and Placement program, we noted instances when indirect cost calculations included an insignificant amount of ineligible costs. Cause: CCS? internal control system and its month-end process did not detect the ineligible costs that were included in the calculation to determine the ineligible indirect costs charged to the Refugee Admission ? Reception and Placement program. Effect: An insignificant amount of ineligible indirect costs were billed to the program. Questioned Costs: None reported Context/Sampling: A non statistical sample of 11 transactions out of 47 total cash management transactions were selected for testing. Repeat Finding from Prior Year: No Recommendation: CCS should ensure that its billing process correctly calculates indirect costs. Views of Responsible Officials: Management agrees with this finding.
Finding 2022-001
2022 ? 001 U.S. Department of State and United States Conference of Catholic Bishops Federal Financial Assistance Listing / CFDA Number 19.510 Award numbers SPRMCO22CA0023, SPRMCO22CA0023, SPRMCO21CA3291 Refugee Admissions ? Reception and Placement Allowable Costs Significant Deficiency in Internal Control Over Compliance Criteria: CCS should have policies and procedures in place to ensure that indirect costs are calculated correctly. Condition: In connection with the audit procedures performed over the Refugee Admission ? Reception and Placement program, we noted instances when indirect cost calculations included an insignificant amount of ineligible costs. Cause: CCS? internal control system and its month-end process did not detect the ineligible costs that were included in the calculation to determine the ineligible indirect costs charged to the Refugee Admission ? Reception and Placement program. Effect: An insignificant amount of ineligible indirect costs were billed to the program. Questioned Costs: None reported Context/Sampling: A non statistical sample of 11 transactions out of 47 total cash management transactions were selected for testing. Repeat Finding from Prior Year: No Recommendation: CCS should ensure that its billing process correctly calculates indirect costs. Views of Responsible Officials: Management agrees with this finding.
Finding 2022-001
2022 ? 001 U.S. Department of State and United States Conference of Catholic Bishops Federal Financial Assistance Listing / CFDA Number 19.510 Award numbers SPRMCO22CA0023, SPRMCO22CA0023, SPRMCO21CA3291 Refugee Admissions ? Reception and Placement Allowable Costs Significant Deficiency in Internal Control Over Compliance Criteria: CCS should have policies and procedures in place to ensure that indirect costs are calculated correctly. Condition: In connection with the audit procedures performed over the Refugee Admission ? Reception and Placement program, we noted instances when indirect cost calculations included an insignificant amount of ineligible costs. Cause: CCS? internal control system and its month-end process did not detect the ineligible costs that were included in the calculation to determine the ineligible indirect costs charged to the Refugee Admission ? Reception and Placement program. Effect: An insignificant amount of ineligible indirect costs were billed to the program. Questioned Costs: None reported Context/Sampling: A non statistical sample of 11 transactions out of 47 total cash management transactions were selected for testing. Repeat Finding from Prior Year: No Recommendation: CCS should ensure that its billing process correctly calculates indirect costs. Views of Responsible Officials: Management agrees with this finding.
Finding 2022-001
2022 ? 001 U.S. Department of State and United States Conference of Catholic Bishops Federal Financial Assistance Listing / CFDA Number 19.510 Award numbers SPRMCO22CA0023, SPRMCO22CA0023, SPRMCO21CA3291 Refugee Admissions ? Reception and Placement Allowable Costs Significant Deficiency in Internal Control Over Compliance Criteria: CCS should have policies and procedures in place to ensure that indirect costs are calculated correctly. Condition: In connection with the audit procedures performed over the Refugee Admission ? Reception and Placement program, we noted instances when indirect cost calculations included an insignificant amount of ineligible costs. Cause: CCS? internal control system and its month-end process did not detect the ineligible costs that were included in the calculation to determine the ineligible indirect costs charged to the Refugee Admission ? Reception and Placement program. Effect: An insignificant amount of ineligible indirect costs were billed to the program. Questioned Costs: None reported Context/Sampling: A non statistical sample of 11 transactions out of 47 total cash management transactions were selected for testing. Repeat Finding from Prior Year: No Recommendation: CCS should ensure that its billing process correctly calculates indirect costs. Views of Responsible Officials: Management agrees with this finding.
Finding 2022-001
2022 ? 001 U.S. Department of State and United States Conference of Catholic Bishops Federal Financial Assistance Listing / CFDA Number 19.510 Award numbers SPRMCO22CA0023, SPRMCO22CA0023, SPRMCO21CA3291 Refugee Admissions ? Reception and Placement Allowable Costs Significant Deficiency in Internal Control Over Compliance Criteria: CCS should have policies and procedures in place to ensure that indirect costs are calculated correctly. Condition: In connection with the audit procedures performed over the Refugee Admission ? Reception and Placement program, we noted instances when indirect cost calculations included an insignificant amount of ineligible costs. Cause: CCS? internal control system and its month-end process did not detect the ineligible costs that were included in the calculation to determine the ineligible indirect costs charged to the Refugee Admission ? Reception and Placement program. Effect: An insignificant amount of ineligible indirect costs were billed to the program. Questioned Costs: None reported Context/Sampling: A non statistical sample of 11 transactions out of 47 total cash management transactions were selected for testing. Repeat Finding from Prior Year: No Recommendation: CCS should ensure that its billing process correctly calculates indirect costs. Views of Responsible Officials: Management agrees with this finding.
Finding 2022-001
2022 ? 001 U.S. Department of State and United States Conference of Catholic Bishops Federal Financial Assistance Listing / CFDA Number 19.510 Award numbers SPRMCO22CA0023, SPRMCO22CA0023, SPRMCO21CA3291 Refugee Admissions ? Reception and Placement Allowable Costs Significant Deficiency in Internal Control Over Compliance Criteria: CCS should have policies and procedures in place to ensure that indirect costs are calculated correctly. Condition: In connection with the audit procedures performed over the Refugee Admission ? Reception and Placement program, we noted instances when indirect cost calculations included an insignificant amount of ineligible costs. Cause: CCS? internal control system and its month-end process did not detect the ineligible costs that were included in the calculation to determine the ineligible indirect costs charged to the Refugee Admission ? Reception and Placement program. Effect: An insignificant amount of ineligible indirect costs were billed to the program. Questioned Costs: None reported Context/Sampling: A non statistical sample of 11 transactions out of 47 total cash management transactions were selected for testing. Repeat Finding from Prior Year: No Recommendation: CCS should ensure that its billing process correctly calculates indirect costs. Views of Responsible Officials: Management agrees with this finding.
Finding 2022-001
2022 ? 001 U.S. Department of State and United States Conference of Catholic Bishops Federal Financial Assistance Listing / CFDA Number 19.510 Award numbers SPRMCO22CA0023, SPRMCO22CA0023, SPRMCO21CA3291 Refugee Admissions ? Reception and Placement Allowable Costs Significant Deficiency in Internal Control Over Compliance Criteria: CCS should have policies and procedures in place to ensure that indirect costs are calculated correctly. Condition: In connection with the audit procedures performed over the Refugee Admission ? Reception and Placement program, we noted instances when indirect cost calculations included an insignificant amount of ineligible costs. Cause: CCS? internal control system and its month-end process did not detect the ineligible costs that were included in the calculation to determine the ineligible indirect costs charged to the Refugee Admission ? Reception and Placement program. Effect: An insignificant amount of ineligible indirect costs were billed to the program. Questioned Costs: None reported Context/Sampling: A non statistical sample of 11 transactions out of 47 total cash management transactions were selected for testing. Repeat Finding from Prior Year: No Recommendation: CCS should ensure that its billing process correctly calculates indirect costs. Views of Responsible Officials: Management agrees with this finding.
Finding 2022-001
2022 ? 001 U.S. Department of State and United States Conference of Catholic Bishops Federal Financial Assistance Listing / CFDA Number 19.510 Award numbers SPRMCO22CA0023, SPRMCO22CA0023, SPRMCO21CA3291 Refugee Admissions ? Reception and Placement Allowable Costs Significant Deficiency in Internal Control Over Compliance Criteria: CCS should have policies and procedures in place to ensure that indirect costs are calculated correctly. Condition: In connection with the audit procedures performed over the Refugee Admission ? Reception and Placement program, we noted instances when indirect cost calculations included an insignificant amount of ineligible costs. Cause: CCS? internal control system and its month-end process did not detect the ineligible costs that were included in the calculation to determine the ineligible indirect costs charged to the Refugee Admission ? Reception and Placement program. Effect: An insignificant amount of ineligible indirect costs were billed to the program. Questioned Costs: None reported Context/Sampling: A non statistical sample of 11 transactions out of 47 total cash management transactions were selected for testing. Repeat Finding from Prior Year: No Recommendation: CCS should ensure that its billing process correctly calculates indirect costs. Views of Responsible Officials: Management agrees with this finding.