2023-001 - Material Weakness in Internal Controls over the Preparation of the Schedule of Expenditures of Federal Awards and Note Disclosers
Identification data: U.S. Department of Health and Human Services – Refugee and Entrant Assistance Voluntary Agency Programs, Assistance Listing No. 93.567, Agreement Identifying No. 2201DCRVMG and No. 2301DCRVMG, and U.S. Department of the Treasury – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027.
Criteria: SAS 115 requires communication, inwriting, to management and those charge with governance, of material weaknesses identified in an audit.
Condition: CSS failed to provide a materially accurate schedule of expenditures of federal awards as part of the audit of that schedule and its major programs.Cause: A breakdown in CSS’s internal controls over preparation of the schedule of expenditures of federal awards did not allow CSS to provide a materially accurate schedule of expenditures of federal awards during the audit.
Effect or Potential Effect: The control deficiency is a material weakness that results in a reasonable possibility that a material misstatement of the financial statement will not be preventer, or detected and corrected on a timely basis.
Identification of a Repeat Finding: New finding.
Recommendation: CSS should review its system of internal controls over the preparation of the schedule of expenditures of federal awards to determine improvements that can be made to ensure that CSS actively tracks and adheres to all federal requirements and presents a complete and accurate schedule of expenditures of federal awards.
Views of Responsible Officials: CSS management will improve its system of internal controls to correctly identify and present a complete and accurate schedule of expenditures of federal awards.
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House
Identification data: U.S. Department of Health and Human Services – Refugee and Entrant Assistance Voluntary Agency Programs, Assistance Listing No. 93.567, Agreement Identifying No. 2201DCRVMG and No. 2301DCRVMG, and U.S. Department of the Treasury – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027.
Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period.
Condition: CSS did not submit the data collection form before the nine month deadline stated above.
Cause: CSS’s audit was not issued until July 31, 2023. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe.
Effect or potential effect: The control deficiency is a significant deficiency that prevented CSS from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding.
Recommendation: CSS should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR
§200.512.
Views of Responsible Officials: CSS management will improve staffing and internal controls to ensure compliance with the timely reporting requirements stated in 2 CFR §200.512.
Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting
Identification data: U.S. Department of Health and Human Services – Refugee and Entrant Assistance Voluntary Agency Programs, Assistance Listing No. 93.567, Agreement Identifying No. 2201DCRVMG and No. 2301DCRVMG
Criteria: Grants agreements No. 2201DCRVMG and No. 2301DCRVMG states that CSS must provide a quarterly match grant narrative report due on July 15, 2022, October 15, 2022, January 15, 2023 and April 15, 2023 for each respective quarter in the diocesan Quarterly Narrative Report function of the MRIS database. Additionally, CSS must submit a report in MRIS for each client at Enrollment day 180 and day 240 of their match grant program service period.
Condition: Three of four quarterly reports were tested and it was noted for all three reports tested the submission was made between 9-12 days late based on the grant agreement’s requirements. Similarly, seven client enrollments report submissions were tested for both the 180 day and 240 day enrollment requirement, respectively. It was noted during testing that 13 of 14 reports submissions tested were late by 1-16 days.
Cause: A breakdown in the Organization’s internal controls over reporting did not allow the Organization to meet the reporting requirements of the program. Effect or potential effect: The control deficiency is a significant deficiency that prevented CSS from complying with the reporting requirements of the program.
Identification of a Repeat Finding: New finding.
Recommendation: CSS should review its system of internal controls over reporting to determine improvements that can be made to ensure that CSS actively tracks and adheres to reporting requirements outlined in its award agreements.
Views of Responsible Officials: CSS management will improve its system of internal controls in order to actively track and adhere to reporting requirements outlined in its award agreements.
2023-001 - Material Weakness in Internal Controls over the Preparation of the Schedule of Expenditures of Federal Awards and Note Disclosers
Identification data: U.S. Department of Health and Human Services – Refugee and Entrant Assistance Voluntary Agency Programs, Assistance Listing No. 93.567, Agreement Identifying No. 2201DCRVMG and No. 2301DCRVMG, and U.S. Department of the Treasury – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027.
Criteria: SAS 115 requires communication, inwriting, to management and those charge with governance, of material weaknesses identified in an audit.
Condition: CSS failed to provide a materially accurate schedule of expenditures of federal awards as part of the audit of that schedule and its major programs.Cause: A breakdown in CSS’s internal controls over preparation of the schedule of expenditures of federal awards did not allow CSS to provide a materially accurate schedule of expenditures of federal awards during the audit.
Effect or Potential Effect: The control deficiency is a material weakness that results in a reasonable possibility that a material misstatement of the financial statement will not be preventer, or detected and corrected on a timely basis.
Identification of a Repeat Finding: New finding.
Recommendation: CSS should review its system of internal controls over the preparation of the schedule of expenditures of federal awards to determine improvements that can be made to ensure that CSS actively tracks and adheres to all federal requirements and presents a complete and accurate schedule of expenditures of federal awards.
Views of Responsible Officials: CSS management will improve its system of internal controls to correctly identify and present a complete and accurate schedule of expenditures of federal awards.
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House
Identification data: U.S. Department of Health and Human Services – Refugee and Entrant Assistance Voluntary Agency Programs, Assistance Listing No. 93.567, Agreement Identifying No. 2201DCRVMG and No. 2301DCRVMG, and U.S. Department of the Treasury – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027.
Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period.
Condition: CSS did not submit the data collection form before the nine month deadline stated above.
Cause: CSS’s audit was not issued until July 31, 2023. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe.
Effect or potential effect: The control deficiency is a significant deficiency that prevented CSS from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding.
Recommendation: CSS should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR
§200.512.
Views of Responsible Officials: CSS management will improve staffing and internal controls to ensure compliance with the timely reporting requirements stated in 2 CFR §200.512.
Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting
Identification data: U.S. Department of Health and Human Services – Refugee and Entrant Assistance Voluntary Agency Programs, Assistance Listing No. 93.567, Agreement Identifying No. 2201DCRVMG and No. 2301DCRVMG
Criteria: Grants agreements No. 2201DCRVMG and No. 2301DCRVMG states that CSS must provide a quarterly match grant narrative report due on July 15, 2022, October 15, 2022, January 15, 2023 and April 15, 2023 for each respective quarter in the diocesan Quarterly Narrative Report function of the MRIS database. Additionally, CSS must submit a report in MRIS for each client at Enrollment day 180 and day 240 of their match grant program service period.
Condition: Three of four quarterly reports were tested and it was noted for all three reports tested the submission was made between 9-12 days late based on the grant agreement’s requirements. Similarly, seven client enrollments report submissions were tested for both the 180 day and 240 day enrollment requirement, respectively. It was noted during testing that 13 of 14 reports submissions tested were late by 1-16 days.
Cause: A breakdown in the Organization’s internal controls over reporting did not allow the Organization to meet the reporting requirements of the program. Effect or potential effect: The control deficiency is a significant deficiency that prevented CSS from complying with the reporting requirements of the program.
Identification of a Repeat Finding: New finding.
Recommendation: CSS should review its system of internal controls over reporting to determine improvements that can be made to ensure that CSS actively tracks and adheres to reporting requirements outlined in its award agreements.
Views of Responsible Officials: CSS management will improve its system of internal controls in order to actively track and adhere to reporting requirements outlined in its award agreements.
2023-001 - Material Weakness in Internal Controls over the Preparation of the Schedule of Expenditures of Federal Awards and Note Disclosers
Identification data: U.S. Department of Health and Human Services – Refugee and Entrant Assistance Voluntary Agency Programs, Assistance Listing No. 93.567, Agreement Identifying No. 2201DCRVMG and No. 2301DCRVMG, and U.S. Department of the Treasury – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027.
Criteria: SAS 115 requires communication, inwriting, to management and those charge with governance, of material weaknesses identified in an audit.
Condition: CSS failed to provide a materially accurate schedule of expenditures of federal awards as part of the audit of that schedule and its major programs.Cause: A breakdown in CSS’s internal controls over preparation of the schedule of expenditures of federal awards did not allow CSS to provide a materially accurate schedule of expenditures of federal awards during the audit.
Effect or Potential Effect: The control deficiency is a material weakness that results in a reasonable possibility that a material misstatement of the financial statement will not be preventer, or detected and corrected on a timely basis.
Identification of a Repeat Finding: New finding.
Recommendation: CSS should review its system of internal controls over the preparation of the schedule of expenditures of federal awards to determine improvements that can be made to ensure that CSS actively tracks and adheres to all federal requirements and presents a complete and accurate schedule of expenditures of federal awards.
Views of Responsible Officials: CSS management will improve its system of internal controls to correctly identify and present a complete and accurate schedule of expenditures of federal awards.
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House
Identification data: U.S. Department of Health and Human Services – Refugee and Entrant Assistance Voluntary Agency Programs, Assistance Listing No. 93.567, Agreement Identifying No. 2201DCRVMG and No. 2301DCRVMG, and U.S. Department of the Treasury – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027.
Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period.
Condition: CSS did not submit the data collection form before the nine month deadline stated above.
Cause: CSS’s audit was not issued until July 31, 2023. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe.
Effect or potential effect: The control deficiency is a significant deficiency that prevented CSS from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding.
Recommendation: CSS should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR
§200.512.
Views of Responsible Officials: CSS management will improve staffing and internal controls to ensure compliance with the timely reporting requirements stated in 2 CFR §200.512.
Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting
Identification data: U.S. Department of Health and Human Services – Refugee and Entrant Assistance Voluntary Agency Programs, Assistance Listing No. 93.567, Agreement Identifying No. 2201DCRVMG and No. 2301DCRVMG
Criteria: Grants agreements No. 2201DCRVMG and No. 2301DCRVMG states that CSS must provide a quarterly match grant narrative report due on July 15, 2022, October 15, 2022, January 15, 2023 and April 15, 2023 for each respective quarter in the diocesan Quarterly Narrative Report function of the MRIS database. Additionally, CSS must submit a report in MRIS for each client at Enrollment day 180 and day 240 of their match grant program service period.
Condition: Three of four quarterly reports were tested and it was noted for all three reports tested the submission was made between 9-12 days late based on the grant agreement’s requirements. Similarly, seven client enrollments report submissions were tested for both the 180 day and 240 day enrollment requirement, respectively. It was noted during testing that 13 of 14 reports submissions tested were late by 1-16 days.
Cause: A breakdown in the Organization’s internal controls over reporting did not allow the Organization to meet the reporting requirements of the program. Effect or potential effect: The control deficiency is a significant deficiency that prevented CSS from complying with the reporting requirements of the program.
Identification of a Repeat Finding: New finding.
Recommendation: CSS should review its system of internal controls over reporting to determine improvements that can be made to ensure that CSS actively tracks and adheres to reporting requirements outlined in its award agreements.
Views of Responsible Officials: CSS management will improve its system of internal controls in order to actively track and adhere to reporting requirements outlined in its award agreements.
2023-001 - Material Weakness in Internal Controls over the Preparation of the Schedule of Expenditures of Federal Awards and Note Disclosers
Identification data: U.S. Department of Health and Human Services – Refugee and Entrant Assistance Voluntary Agency Programs, Assistance Listing No. 93.567, Agreement Identifying No. 2201DCRVMG and No. 2301DCRVMG, and U.S. Department of the Treasury – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027.
Criteria: SAS 115 requires communication, inwriting, to management and those charge with governance, of material weaknesses identified in an audit.
Condition: CSS failed to provide a materially accurate schedule of expenditures of federal awards as part of the audit of that schedule and its major programs.Cause: A breakdown in CSS’s internal controls over preparation of the schedule of expenditures of federal awards did not allow CSS to provide a materially accurate schedule of expenditures of federal awards during the audit.
Effect or Potential Effect: The control deficiency is a material weakness that results in a reasonable possibility that a material misstatement of the financial statement will not be preventer, or detected and corrected on a timely basis.
Identification of a Repeat Finding: New finding.
Recommendation: CSS should review its system of internal controls over the preparation of the schedule of expenditures of federal awards to determine improvements that can be made to ensure that CSS actively tracks and adheres to all federal requirements and presents a complete and accurate schedule of expenditures of federal awards.
Views of Responsible Officials: CSS management will improve its system of internal controls to correctly identify and present a complete and accurate schedule of expenditures of federal awards.
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House
Identification data: U.S. Department of Health and Human Services – Refugee and Entrant Assistance Voluntary Agency Programs, Assistance Listing No. 93.567, Agreement Identifying No. 2201DCRVMG and No. 2301DCRVMG, and U.S. Department of the Treasury – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027.
Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period.
Condition: CSS did not submit the data collection form before the nine month deadline stated above.
Cause: CSS’s audit was not issued until July 31, 2023. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe.
Effect or potential effect: The control deficiency is a significant deficiency that prevented CSS from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding.
Recommendation: CSS should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR
§200.512.
Views of Responsible Officials: CSS management will improve staffing and internal controls to ensure compliance with the timely reporting requirements stated in 2 CFR §200.512.
Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting
Identification data: U.S. Department of Health and Human Services – Refugee and Entrant Assistance Voluntary Agency Programs, Assistance Listing No. 93.567, Agreement Identifying No. 2201DCRVMG and No. 2301DCRVMG
Criteria: Grants agreements No. 2201DCRVMG and No. 2301DCRVMG states that CSS must provide a quarterly match grant narrative report due on July 15, 2022, October 15, 2022, January 15, 2023 and April 15, 2023 for each respective quarter in the diocesan Quarterly Narrative Report function of the MRIS database. Additionally, CSS must submit a report in MRIS for each client at Enrollment day 180 and day 240 of their match grant program service period.
Condition: Three of four quarterly reports were tested and it was noted for all three reports tested the submission was made between 9-12 days late based on the grant agreement’s requirements. Similarly, seven client enrollments report submissions were tested for both the 180 day and 240 day enrollment requirement, respectively. It was noted during testing that 13 of 14 reports submissions tested were late by 1-16 days.
Cause: A breakdown in the Organization’s internal controls over reporting did not allow the Organization to meet the reporting requirements of the program. Effect or potential effect: The control deficiency is a significant deficiency that prevented CSS from complying with the reporting requirements of the program.
Identification of a Repeat Finding: New finding.
Recommendation: CSS should review its system of internal controls over reporting to determine improvements that can be made to ensure that CSS actively tracks and adheres to reporting requirements outlined in its award agreements.
Views of Responsible Officials: CSS management will improve its system of internal controls in order to actively track and adhere to reporting requirements outlined in its award agreements.