FAC Explorer

Audit 325382

FY End
2023-06-30
Total Expended
$1.11M
Findings
6
Programs
6
Organization: Catholic Charities of the Diocese of Tulsa, Inc. (OK)
Year: 2023 Accepted: 2024-10-21
Auditor: Carr Riggs & Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
503289 2023-002 Material Weakness - AB
503290 2023-002 Material Weakness - AB
503291 2023-003 Significant Deficiency - C
1079731 2023-002 Material Weakness - AB
1079732 2023-002 Material Weakness - AB
1079733 2023-003 Significant Deficiency - C

Programs

ALN Program Spent Major Findings
93.576 Refugee and Entrant Assistance Discretionary Grants $334,412 Yes 1
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $258,139 Yes 2
19.510 U.s. Refugee Admissions Program $182,542 - 0
21.023 Covid-19 Emergency Rental Assistance Program $172,331 - 0
97.024 Emergency Food and Shelter National Board Program $110,110 - 0
97.088 Disaster Assistance Projects $54,042 - 0

Contacts

Name Title Type
MKYHJL6DKJN3 Joe O'Connor Auditee
9185087117 Charlotte Henry Auditor
No contacts on file

Notes to SEFA

Title: NOTE 2: Amounts Paid to Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Catholic Charities of the Diocese of Tulsa, Inc. (d/b/a Catholic Charities of Eastern Oklahoma) 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 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 CCEOK, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CCEOK. The Schedule of Expenditures of Federal Awards has been prepared on the basis of accounting as defined by the Uniform Guidance. Under this basis, expenditures are recognized when the activity related to the award occurs. 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. For non-cash assistance, amounts expended equal the fair value at the time of receipt or the assessed value provided by the federal agency. De Minimis Rate Used: Y Rate Explanation: CCEOK has elected to use the 10 percent de minimis indirect cost rate, which is allowed in the Uniform Guidance, Section 414. There were no amounts paid to subrecipients for the year ended June 30, 2023.

Finding Details

Finding 2023-002
Finding 2023-002 Compliance: Activities Allowed or Unallowed and Allowable costs –Documentation of Personnel Expenses Assistance Listing Number and Title 93.566 Refugee and Entrant Assistance State/Replacement Designee Administered Programs and 93.576 Refugee and Entrant Assistance Discretionary Grants Federal Agency: U.S. Department of Health and Human Services Pass through Entity: Oklahoma Department of Human Services and United States Conference of Catholic Bishops, respectively Federal Award ID Number: 90RPO121 FY 2023 (93.576) Pass-through Entity Award Number: 8309026721 and 90RP0121-02-00, respectively Finding type: Material Noncompliance and Material Weakness Criteria: Per 2 CFR200.430(i), Standards for Documentation of Perseonnel Expenses, employee work hours should be based on records that accurately reflect the work performed. 2 CFR200.303(a) requires non-Federal entities to establish and maintain effective internal controls over compliance with Federal laws, regulations, and the terms and conditions of Federal awards. Condition: During the course of audit, we noted the time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities. Cause: Documentation of actual time spent on grant was not captured and maintained. Effect: Failure to properly document the employee’s time may result in the submission of unallowable costs and activities causing noncompliance with federal grant guidelines. Recommendation: We recommend CCEOK enforce policies and procedures to ensure that employee’s time to the grant is adequately supported. Questioned costs: Unknown
Finding 2023-002
Finding 2023-002 Compliance: Activities Allowed or Unallowed and Allowable costs –Documentation of Personnel Expenses Assistance Listing Number and Title 93.566 Refugee and Entrant Assistance State/Replacement Designee Administered Programs and 93.576 Refugee and Entrant Assistance Discretionary Grants Federal Agency: U.S. Department of Health and Human Services Pass through Entity: Oklahoma Department of Human Services and United States Conference of Catholic Bishops, respectively Federal Award ID Number: 90RPO121 FY 2023 (93.576) Pass-through Entity Award Number: 8309026721 and 90RP0121-02-00, respectively Finding type: Material Noncompliance and Material Weakness Criteria: Per 2 CFR200.430(i), Standards for Documentation of Perseonnel Expenses, employee work hours should be based on records that accurately reflect the work performed. 2 CFR200.303(a) requires non-Federal entities to establish and maintain effective internal controls over compliance with Federal laws, regulations, and the terms and conditions of Federal awards. Condition: During the course of audit, we noted the time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities. Cause: Documentation of actual time spent on grant was not captured and maintained. Effect: Failure to properly document the employee’s time may result in the submission of unallowable costs and activities causing noncompliance with federal grant guidelines. Recommendation: We recommend CCEOK enforce policies and procedures to ensure that employee’s time to the grant is adequately supported. Questioned costs: Unknown
Finding 2023-003
Finding 2023-003 Controls: Internal Controls over Cash Management Assistance Listing Numbers and Title: 93.566 Refugee and Entrant Assistance State/Replacement Designee Administered Programs Federal Agency: U.S. Department of Health and Human Services Pass through Entity: Oklahoma Department of Human Services Pass through Entity Award Number: 8309026721 Finding type: Significant Deficiency Criteria: Section 2 CFR200.303(a) requires non-Federal entities to establish and maintain effective internal controls over compliance with Federal laws, regulations, and the terms and conditions of Federal awards. Management is responsible for implementing internal controls to ensure that proper segregation of duties exist over cash management process. 2 CFR 200.305, Federal Payments, requires non-Federal entities to requst funds in accordance with program terms. Condition: During the course of audit, we noted that not all submissions for request for reimbursement were reviewed by someone other than the preparer prior to submission. Cause: This award was new to CCEOK in 2023 and administrative assignments were not established immediately. CCEOK later performed a retrospective review as a part of year end closing procedures to ensure that reimbursement requests were corrected and properly stated. Effect: CCEOK’s interrnal controls do not ensure proper review of reimbursement request and has potential to lead to improper reimbursement. Questioned cost: None. Recommendation: We recommend CCEOK implement procedures that all contract reimbursements be reviewed by someone independent from the preparer prior to submission.
Finding 2023-002
Finding 2023-002 Compliance: Activities Allowed or Unallowed and Allowable costs –Documentation of Personnel Expenses Assistance Listing Number and Title 93.566 Refugee and Entrant Assistance State/Replacement Designee Administered Programs and 93.576 Refugee and Entrant Assistance Discretionary Grants Federal Agency: U.S. Department of Health and Human Services Pass through Entity: Oklahoma Department of Human Services and United States Conference of Catholic Bishops, respectively Federal Award ID Number: 90RPO121 FY 2023 (93.576) Pass-through Entity Award Number: 8309026721 and 90RP0121-02-00, respectively Finding type: Material Noncompliance and Material Weakness Criteria: Per 2 CFR200.430(i), Standards for Documentation of Perseonnel Expenses, employee work hours should be based on records that accurately reflect the work performed. 2 CFR200.303(a) requires non-Federal entities to establish and maintain effective internal controls over compliance with Federal laws, regulations, and the terms and conditions of Federal awards. Condition: During the course of audit, we noted the time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities. Cause: Documentation of actual time spent on grant was not captured and maintained. Effect: Failure to properly document the employee’s time may result in the submission of unallowable costs and activities causing noncompliance with federal grant guidelines. Recommendation: We recommend CCEOK enforce policies and procedures to ensure that employee’s time to the grant is adequately supported. Questioned costs: Unknown
Finding 2023-002
Finding 2023-002 Compliance: Activities Allowed or Unallowed and Allowable costs –Documentation of Personnel Expenses Assistance Listing Number and Title 93.566 Refugee and Entrant Assistance State/Replacement Designee Administered Programs and 93.576 Refugee and Entrant Assistance Discretionary Grants Federal Agency: U.S. Department of Health and Human Services Pass through Entity: Oklahoma Department of Human Services and United States Conference of Catholic Bishops, respectively Federal Award ID Number: 90RPO121 FY 2023 (93.576) Pass-through Entity Award Number: 8309026721 and 90RP0121-02-00, respectively Finding type: Material Noncompliance and Material Weakness Criteria: Per 2 CFR200.430(i), Standards for Documentation of Perseonnel Expenses, employee work hours should be based on records that accurately reflect the work performed. 2 CFR200.303(a) requires non-Federal entities to establish and maintain effective internal controls over compliance with Federal laws, regulations, and the terms and conditions of Federal awards. Condition: During the course of audit, we noted the time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities. Cause: Documentation of actual time spent on grant was not captured and maintained. Effect: Failure to properly document the employee’s time may result in the submission of unallowable costs and activities causing noncompliance with federal grant guidelines. Recommendation: We recommend CCEOK enforce policies and procedures to ensure that employee’s time to the grant is adequately supported. Questioned costs: Unknown
Finding 2023-003
Finding 2023-003 Controls: Internal Controls over Cash Management Assistance Listing Numbers and Title: 93.566 Refugee and Entrant Assistance State/Replacement Designee Administered Programs Federal Agency: U.S. Department of Health and Human Services Pass through Entity: Oklahoma Department of Human Services Pass through Entity Award Number: 8309026721 Finding type: Significant Deficiency Criteria: Section 2 CFR200.303(a) requires non-Federal entities to establish and maintain effective internal controls over compliance with Federal laws, regulations, and the terms and conditions of Federal awards. Management is responsible for implementing internal controls to ensure that proper segregation of duties exist over cash management process. 2 CFR 200.305, Federal Payments, requires non-Federal entities to requst funds in accordance with program terms. Condition: During the course of audit, we noted that not all submissions for request for reimbursement were reviewed by someone other than the preparer prior to submission. Cause: This award was new to CCEOK in 2023 and administrative assignments were not established immediately. CCEOK later performed a retrospective review as a part of year end closing procedures to ensure that reimbursement requests were corrected and properly stated. Effect: CCEOK’s interrnal controls do not ensure proper review of reimbursement request and has potential to lead to improper reimbursement. Questioned cost: None. Recommendation: We recommend CCEOK implement procedures that all contract reimbursements be reviewed by someone independent from the preparer prior to submission.