FAC Explorer

Audit 322186

FY End
2023-12-31
Total Expended
$1.70M
Findings
2
Programs
2
Organization: Catholic Charities of the Archdiocese of Omaha, Inc. and Catholic Charities Foundation (NE)
Year: 2023 Accepted: 2024-09-30
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499341 2023-001 Material Weakness - I
1075783 2023-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.58M Yes 1
16.575 Crime Victim Assistance $115,363 - 0

Contacts

Name Title Type
F4CGGS8JCNV3 Will Schwalb Auditee
5314449034 Justin Hope Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1 - Basis of Presentation The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the Catholic Charities of the Archdiocese of Omaha, Inc. and Catholic Charities Foundation (together, the Organization) under programs of the federal government for the year ended December 31, 2023. The information is presented in accordance with the 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 the Organization, it is not intended to and does not present the combined statement of financial position and the related combined statements of activities, cash flows, and functional expenses of the Organization.Note 2 - Summary of Significant Accounting Policies Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, 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: Note 3 - Indirect Cost Rate The Organization has elected to use the 10% de minimus cost rate.

Finding Details

Finding 2023-001
U.S. Department of Treasury, Passed Through Nebraska Department of Public Health COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance Criteria: The design or operation of the Organization’s internal controls over compliance should ensure that purchase transactions comply with Uniform Guidance requirements related to the Procurement, Suspension, and Debarment compliance requirement. Condition: The Organization’s purchasing policies and controls do not comply with the Uniform Guidance requirements related to the Procurement, Suspension, and Debarment compliance requirement. Cause: The Organization’s purchasing policies were developed prior to the Organization’s participation in programs funded by Federal grants, and were not updated to include a process to verify that vendors meeting certain purchase thresholds were not suspended or debarred from receiving federal funds. Effect: Purchases made by the Organization with grant funds may not be in compliance with the procurement compliance requirements of the Uniform Guidance. The Organization may have used vendors who are suspended or debarred from receiving federal funds. Questioned Costs: None reported. Context: We selected a sample of purchases made by the Organization subject to the procurement compliance requirement, and noted that the Organization did not have the internal controls in place to review whether the vendors were suspended or debarred from receiving federal funds, as the Organization's procurement policies did not include all elements required by Uniform Guidance. Repeat Finding From Prior Year: No Recommendation: The Organization’s purchasing policies should be reviewed and updated to ensure compliance with the Procurement, Suspension, and Debarment compliance requirements of the Uniform Guidance. Views of Responsible Individuals: Management acknowledges that existing purchasing policies and controls were not reviewed or updated to ensure compliance with Uniform Guidance requirements.
Finding 2023-001
U.S. Department of Treasury, Passed Through Nebraska Department of Public Health COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance Criteria: The design or operation of the Organization’s internal controls over compliance should ensure that purchase transactions comply with Uniform Guidance requirements related to the Procurement, Suspension, and Debarment compliance requirement. Condition: The Organization’s purchasing policies and controls do not comply with the Uniform Guidance requirements related to the Procurement, Suspension, and Debarment compliance requirement. Cause: The Organization’s purchasing policies were developed prior to the Organization’s participation in programs funded by Federal grants, and were not updated to include a process to verify that vendors meeting certain purchase thresholds were not suspended or debarred from receiving federal funds. Effect: Purchases made by the Organization with grant funds may not be in compliance with the procurement compliance requirements of the Uniform Guidance. The Organization may have used vendors who are suspended or debarred from receiving federal funds. Questioned Costs: None reported. Context: We selected a sample of purchases made by the Organization subject to the procurement compliance requirement, and noted that the Organization did not have the internal controls in place to review whether the vendors were suspended or debarred from receiving federal funds, as the Organization's procurement policies did not include all elements required by Uniform Guidance. Repeat Finding From Prior Year: No Recommendation: The Organization’s purchasing policies should be reviewed and updated to ensure compliance with the Procurement, Suspension, and Debarment compliance requirements of the Uniform Guidance. Views of Responsible Individuals: Management acknowledges that existing purchasing policies and controls were not reviewed or updated to ensure compliance with Uniform Guidance requirements.