Audit 331537

Finding 2023-005 Assistance Listing Number: 93.566 Program Title: Refugee and Entrant Assistance State/Replacement Designee Administered Programs Agency: U.S. Department of Health and Human Services Pass-Through Entity: International Institute of St. Louis Missouri Office of Refugee Administration Federal Award Identification Number: 2203MORCMA, 2202MORSSS, 2302MORSS, and 2022MORSSS Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, Reporting 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. Condition: We tested forty non-payroll expenditures charged to the federal program. Of the forty expenditures, seven expenditures did not have any supporting documentation that could be located. Cause: Catholic Charities was unable to locate supporting documentation for non-payroll expenditures charged to the federal program. Effect: Seven non-payroll expenditures did not have any supporting documentation as required by Title 2 CFR Part 200.302 and Title 2 CFR Part 200.403. Questioned Costs: $9,181 Context: Total non-payroll expenditures charged to the federal program was $423,059. Repeat Finding: This is a repeat finding. Recommendation: We recommend Catholic Charities maintain supporting documentation for all expenditures charged to the federal program. 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.

Finding 2023-006 Assistance Listing Number: 93.566 Program Title: Refugee and Entrant Assistance State/Replacement Designee Administered Programs Agency: U.S. Department of Health and Human Services Pass-Through Entity: International Institute of St. Louis Missouri Office of Refugee Administration Federal Award Identification Number: 2203MORCMA, 2202MORSSS, 2302MORSS, and 2022MORSSS Compliance Requirements: Reporting Criteria: Monthly expenditure reports are required to be submitted to the granting agency by the 15th day of the following month. Condition: Monthly expenditure reports were not submitted to the granting agency by the 15th day of the following month. Cause: Catholic Charities experienced a significant increase in Afghan refugee arrivals as well as some staffing turnover which caused Catholic Charities to get behind in reporting expenditures on a monthly basis to the granting agency. Effect: Catholic Charities is not in compliance with reporting requirements for this federal program. Context: Of the fifteen monthly expenditure reports selected for testing, twelve were not submitted by the 15th day of the following month. Recommendation: We recommend Catholic Charities develop a process to ensure monthly expenditure reports are submitted timely to the granting agency. Views of the Responsible Officials: Catholic Charities of Central and Northern Missouri agrees with this finding and as of April 1, 2024, has altered procedures to ensure that all federal grant submissions are submitted by the 15th of the following month, unless the granting specifies otherwise.

Finding 2023-005 Assistance Listing Number: 93.566 Program Title: Refugee and Entrant Assistance State/Replacement Designee Administered Programs Agency: U.S. Department of Health and Human Services Pass-Through Entity: International Institute of St. Louis Missouri Office of Refugee Administration Federal Award Identification Number: 2203MORCMA, 2202MORSSS, 2302MORSS, and 2022MORSSS Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, Reporting 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. Condition: We tested forty non-payroll expenditures charged to the federal program. Of the forty expenditures, seven expenditures did not have any supporting documentation that could be located. Cause: Catholic Charities was unable to locate supporting documentation for non-payroll expenditures charged to the federal program. Effect: Seven non-payroll expenditures did not have any supporting documentation as required by Title 2 CFR Part 200.302 and Title 2 CFR Part 200.403. Questioned Costs: $9,181 Context: Total non-payroll expenditures charged to the federal program was $423,059. Repeat Finding: This is a repeat finding. Recommendation: We recommend Catholic Charities maintain supporting documentation for all expenditures charged to the federal program. 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.

Finding 2023-006 Assistance Listing Number: 93.566 Program Title: Refugee and Entrant Assistance State/Replacement Designee Administered Programs Agency: U.S. Department of Health and Human Services Pass-Through Entity: International Institute of St. Louis Missouri Office of Refugee Administration Federal Award Identification Number: 2203MORCMA, 2202MORSSS, 2302MORSS, and 2022MORSSS Compliance Requirements: Reporting Criteria: Monthly expenditure reports are required to be submitted to the granting agency by the 15th day of the following month. Condition: Monthly expenditure reports were not submitted to the granting agency by the 15th day of the following month. Cause: Catholic Charities experienced a significant increase in Afghan refugee arrivals as well as some staffing turnover which caused Catholic Charities to get behind in reporting expenditures on a monthly basis to the granting agency. Effect: Catholic Charities is not in compliance with reporting requirements for this federal program. Context: Of the fifteen monthly expenditure reports selected for testing, twelve were not submitted by the 15th day of the following month. Recommendation: We recommend Catholic Charities develop a process to ensure monthly expenditure reports are submitted timely to the granting agency. Views of the Responsible Officials: Catholic Charities of Central and Northern Missouri agrees with this finding and as of April 1, 2024, has altered procedures to ensure that all federal grant submissions are submitted by the 15th of the following month, unless the granting specifies otherwise.