Audit 319743

Finding 2022-006 Assistance Listing Number: 19.510 Program Title: U.S. Refugee Admissions Program Agency: U.S. Department of State Pass-Through Entity: United States Conference of Catholic Bishops Federal Award Identification Number: SPRMCO21CA3001, SPRMCO22CA0023 and SPRMCO21CA3291 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Criteria: In accordance with Title 2 CFR Part 200.302, costs must be supported by source documentation. In accordance with Title 2 CFR Part 200.403, costs must be adequately documented to be allowable costs under the federal program. The Cooperative Agreement with the U.S. Department of State requires recipients to maintain a case file for each client that includes client acknowledgement of receipt of direct assistance. Condition: We tested fifty-two non-payroll expenditures charged to the federal program. Of the fifty-two expenditures, six expenditures did not have any supporting documentation that could be located. We tested forty non-payroll expenditures charged to the program to ensure the Client Acknowledgement of Receipt of Direct Assistance Form was obtained. Of the forty expenditures, two forms were missing. Therefore, an additional twenty-five expenditures charged to the program were selected, and one additional form was missing from the expanded sample. Cause: Catholic Charities was unable to locate supporting documentation for non-payroll expenditures charged to the federal program. Effect: Six non-payroll expenditures did not have any supporting documentation as required by Title 2 CFR Part 200.302 and Title I CFR Part 200.403. Three non-payroll expenditures did not have the Client Acknowledgement of Receipt of Direct Assistance Form. Questioned Costs: $2,541 Context: Total non-payroll expenditures charged to the federal program was $559,001. Repeat Finding: Not applicable. Recommendation: We recommend Catholic Charities maintain supporting documentation for all expenditures charged to the federal program. We also recommend Catholic Charities ensure the signed Client Acknowledgement of Receipt of Direct Assistance Form is maintained. Views of the Responsible Officials: Catholic Charities of Central and Northern Missouri agrees with this finding and while some of the problems which arose were related to a burst water pipe over an extended holiday that destroyed many of the records, All invoices and documentation related to expenditure of federal funds are now scanned and attached to the accounting entry recording the payable. With regards to the Client Acknowledgement of Receipt of Direct Assistance Forms, much of that issue was related to cultural issues where male refugees would not let their spouses sign any such documentation. We have taken steps to ensure that the documentation is signed at the time assistance is given and continue to work with the refugees as to the importance of having the proper paperwork on file.

Finding 2022-007 Assistance Listing Number: 19.510 Program Title: U.S. Refugee Admissions Program Agency: U.S. Department of State Pass-Through Entity: United States Conference of Catholic Bishops Federal Award Identification Number: SPRMCO21CA3001, SPRMCO22CA0023 and SPRMCO21CA3291 Compliance Requirements: Equipment and Real Property Criteria: In accordance with Title 2 CFR Part 200.313(d)(1), Title 2 CFR Part 200.313(d)(2), and the U.S. Department of State Cooperative Agreement, a physical inventory and inventory report is required to be submitted 30 days prior to the expiration of the Cooperative Agreement that lists all items and purchase price of all non-expendable tangible personal property having a useful life of more than one year and having a current per unit fair market value of $5,000 or more per unit. The report must include a description, date of purchase, serial number, and the country in which the item was used. Condition: A physical inventory of equipment and real property purchased under the federal program is not being performed. An inventory report is not being submitted to the federal agency. Effect: A physical inventory and an inventory report was not submitted to the federal agency. Context: Total equipment charged to the federal program was $70,082 for the year ended June 30, 2022. Repeat Finding: Not applicable. Recommendation: We recommend Catholic Charities review current policies and procedures surrounding equipment and real property management and establish procedures related to physical inventory and retention of data required under Uniform Guidance. Views of the Responsible Officials: Catholic Charities of Central and Northern Missouri agrees and is currently reviewing policies and procedures surrounding equipment and real property management and physical inventory and data retention as required under Uniform Guidance.

Finding 2022-006 Assistance Listing Number: 19.510 Program Title: U.S. Refugee Admissions Program Agency: U.S. Department of State Pass-Through Entity: United States Conference of Catholic Bishops Federal Award Identification Number: SPRMCO21CA3001, SPRMCO22CA0023 and SPRMCO21CA3291 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Criteria: In accordance with Title 2 CFR Part 200.302, costs must be supported by source documentation. In accordance with Title 2 CFR Part 200.403, costs must be adequately documented to be allowable costs under the federal program. The Cooperative Agreement with the U.S. Department of State requires recipients to maintain a case file for each client that includes client acknowledgement of receipt of direct assistance. Condition: We tested fifty-two non-payroll expenditures charged to the federal program. Of the fifty-two expenditures, six expenditures did not have any supporting documentation that could be located. We tested forty non-payroll expenditures charged to the program to ensure the Client Acknowledgement of Receipt of Direct Assistance Form was obtained. Of the forty expenditures, two forms were missing. Therefore, an additional twenty-five expenditures charged to the program were selected, and one additional form was missing from the expanded sample. Cause: Catholic Charities was unable to locate supporting documentation for non-payroll expenditures charged to the federal program. Effect: Six non-payroll expenditures did not have any supporting documentation as required by Title 2 CFR Part 200.302 and Title I CFR Part 200.403. Three non-payroll expenditures did not have the Client Acknowledgement of Receipt of Direct Assistance Form. Questioned Costs: $2,541 Context: Total non-payroll expenditures charged to the federal program was $559,001. Repeat Finding: Not applicable. Recommendation: We recommend Catholic Charities maintain supporting documentation for all expenditures charged to the federal program. We also recommend Catholic Charities ensure the signed Client Acknowledgement of Receipt of Direct Assistance Form is maintained. Views of the Responsible Officials: Catholic Charities of Central and Northern Missouri agrees with this finding and while some of the problems which arose were related to a burst water pipe over an extended holiday that destroyed many of the records, All invoices and documentation related to expenditure of federal funds are now scanned and attached to the accounting entry recording the payable. With regards to the Client Acknowledgement of Receipt of Direct Assistance Forms, much of that issue was related to cultural issues where male refugees would not let their spouses sign any such documentation. We have taken steps to ensure that the documentation is signed at the time assistance is given and continue to work with the refugees as to the importance of having the proper paperwork on file.

Finding 2022-007 Assistance Listing Number: 19.510 Program Title: U.S. Refugee Admissions Program Agency: U.S. Department of State Pass-Through Entity: United States Conference of Catholic Bishops Federal Award Identification Number: SPRMCO21CA3001, SPRMCO22CA0023 and SPRMCO21CA3291 Compliance Requirements: Equipment and Real Property Criteria: In accordance with Title 2 CFR Part 200.313(d)(1), Title 2 CFR Part 200.313(d)(2), and the U.S. Department of State Cooperative Agreement, a physical inventory and inventory report is required to be submitted 30 days prior to the expiration of the Cooperative Agreement that lists all items and purchase price of all non-expendable tangible personal property having a useful life of more than one year and having a current per unit fair market value of $5,000 or more per unit. The report must include a description, date of purchase, serial number, and the country in which the item was used. Condition: A physical inventory of equipment and real property purchased under the federal program is not being performed. An inventory report is not being submitted to the federal agency. Effect: A physical inventory and an inventory report was not submitted to the federal agency. Context: Total equipment charged to the federal program was $70,082 for the year ended June 30, 2022. Repeat Finding: Not applicable. Recommendation: We recommend Catholic Charities review current policies and procedures surrounding equipment and real property management and establish procedures related to physical inventory and retention of data required under Uniform Guidance. Views of the Responsible Officials: Catholic Charities of Central and Northern Missouri agrees and is currently reviewing policies and procedures surrounding equipment and real property management and physical inventory and data retention as required under Uniform Guidance.