FAC Explorer

Audit 295776

FY End
2023-06-30
Total Expended
$4.88M
Findings
2
Programs
9
Organization: Catholic Community Services of Lane County, Inc. (OR)
Year: 2023 Accepted: 2024-03-19
Auditor: Isler CPA LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
381013 2023-001 Significant Deficiency - E
957455 2023-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $2.56M - 0
21.023 Emergency Rental Assistance Program $890,859 Yes 1
10.569 Emergency Food Assistance Program (food Commodities) $395,728 Yes 0
93.568 Low-Income Home Energy Assistance $327,387 - 0
14.267 Continuum of Care Program $214,740 - 0
14.218 Community Development Block Grants/entitlement Grants $195,307 - 0
93.569 Community Services Block Grant $123,915 - 0
93.558 Temporary Assistance for Needy Families $101,136 - 0
14.231 Emergency Solutions Grant Program $73,970 - 0

Contacts

Name Title Type
VACNC1MH5R74 Christina Shuster Auditee
5413453628 Gatlin Hawkins Auditor
No contacts on file

Notes to SEFA

Title: 1. Basis of Presentation Accounting Policies: 1.Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Catholic Community Services of Lane County, Inc. 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 Community Services of Lane County, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Catholic Community Services of Lane County, Inc. 2.Summary of Significant Accounting Policies - 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. Expenditures reported on the Schedule include noncash assistance in the form of food commodities received through the U.S. Department of Agriculture (USDA) Emergency Food Assistance Program. The expenditures are determined based on the pounds of such food commodities distributed using the per pound value provided by the USDA. De Minimis Rate Used: N Rate Explanation: Catholic Community Services of Lane County, Inc. has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 1.Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Catholic Community Services of Lane County, Inc. 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 Community Services of Lane County, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Catholic Community Services of Lane County, Inc.
Title: 2. Summary of Significant Accounting Policies Accounting Policies: 1.Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Catholic Community Services of Lane County, Inc. 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 Community Services of Lane County, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Catholic Community Services of Lane County, Inc. 2.Summary of Significant Accounting Policies - 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. Expenditures reported on the Schedule include noncash assistance in the form of food commodities received through the U.S. Department of Agriculture (USDA) Emergency Food Assistance Program. The expenditures are determined based on the pounds of such food commodities distributed using the per pound value provided by the USDA. De Minimis Rate Used: N Rate Explanation: Catholic Community Services of Lane County, Inc. has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 2.Summary of Significant Accounting Policies - 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. Expenditures reported on the Schedule include noncash assistance in the form of food commodities received through the U.S. Department of Agriculture (USDA) Emergency Food Assistance Program. The expenditures are determined based on the pounds of such food commodities distributed using the per pound value provided by the USDA.
Title: 3. Indirect Cost Rate Accounting Policies: 1.Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Catholic Community Services of Lane County, Inc. 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 Community Services of Lane County, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Catholic Community Services of Lane County, Inc. 2.Summary of Significant Accounting Policies - 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. Expenditures reported on the Schedule include noncash assistance in the form of food commodities received through the U.S. Department of Agriculture (USDA) Emergency Food Assistance Program. The expenditures are determined based on the pounds of such food commodities distributed using the per pound value provided by the USDA. De Minimis Rate Used: N Rate Explanation: Catholic Community Services of Lane County, Inc. has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Catholic Community Services of Lane County, Inc. has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Finding: 2023-001 Document Retention Awarding Agency and Pass through Entity: U.S. Department of the Treasury, passed through Lane County (Contract 512211-285-3427062) Federal Award: Emergency Rent Assistance Program (ALN 21.023) Compliance Requirement: Eligibility Finding Type: Significant Deficiency in Internal Control Over Compliance. Criteria: 2 CFR 200.334 Retention requirements for records requires that documentation pertinent to the federal award be retained for a period of three years from the end of the program. Internal controls should be appropriately designed and implemented to ensure compliance with all applicable rules and regulations. Condition: 1 of 25 participant files could not be located. Checklists completed during file review to ensure participant files are complete and accurate were not retained after the review was performed. The program had 144 participants during fiscal year 2023. No questioned costs or potentially improper payments were noted. Cause: Employees did not follow the organization's document retention policy and certain records were not identified as needing to be retained. Effect: Not retaining documents as required could lead to questioned costs and the inability to demonstrate compliance with all applicable award terms and conditions, as well as not being able to demonstrate the operating effectiveness of internal controls over compliance. Recommendation: Internal controls and processes should be implemented to ensure all pertinent documentation is retained and the organization's record retention policy is followed by all employees. Management response: Management concurs with the finding. Corrective actions will be taken to ensure documentation is retained appropriately.
Finding 2023-001
Finding: 2023-001 Document Retention Awarding Agency and Pass through Entity: U.S. Department of the Treasury, passed through Lane County (Contract 512211-285-3427062) Federal Award: Emergency Rent Assistance Program (ALN 21.023) Compliance Requirement: Eligibility Finding Type: Significant Deficiency in Internal Control Over Compliance. Criteria: 2 CFR 200.334 Retention requirements for records requires that documentation pertinent to the federal award be retained for a period of three years from the end of the program. Internal controls should be appropriately designed and implemented to ensure compliance with all applicable rules and regulations. Condition: 1 of 25 participant files could not be located. Checklists completed during file review to ensure participant files are complete and accurate were not retained after the review was performed. The program had 144 participants during fiscal year 2023. No questioned costs or potentially improper payments were noted. Cause: Employees did not follow the organization's document retention policy and certain records were not identified as needing to be retained. Effect: Not retaining documents as required could lead to questioned costs and the inability to demonstrate compliance with all applicable award terms and conditions, as well as not being able to demonstrate the operating effectiveness of internal controls over compliance. Recommendation: Internal controls and processes should be implemented to ensure all pertinent documentation is retained and the organization's record retention policy is followed by all employees. Management response: Management concurs with the finding. Corrective actions will be taken to ensure documentation is retained appropriately.