FAC Explorer

Audit 337079

FY End
2024-06-30
Total Expended
$13.83M
Findings
4
Programs
16
Organization: Catholic Charities Archdiocese of New Orleans (LA)
Year: 2024 Accepted: 2025-01-10
Auditor: Eisneramper LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518624 2024-001 Significant Deficiency - L
518625 2024-001 Significant Deficiency - L
1095066 2024-001 Significant Deficiency - L
1095067 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.565 Commodity Supplemental Food Program $3.97M - 0
93.667 Social Services Block Grant $504,075 - 0
93.600 Head Start $322,388 Yes 1
94.011 Americorps Seniors Foster Grandparent Program (fgp) 94.011 $277,071 - 0
84.002 Adult Education - Basic Grants to States $222,264 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $221,225 - 0
10.558 Child and Adult Care Food Program $208,285 - 0
16.575 Crime Victim Assistance $90,253 - 0
19.510 U.s. Refugee Admissions Program $80,809 - 0
97.010 Citizenship Education and Training $73,167 - 0
93.558 Temporary Assistance for Needy Families $63,200 - 0
93.071 Medicare Enrollment Assistance Program $54,185 - 0
14.267 Continuum of Care Program $29,010 - 0
10.555 National School Lunch Program $25,073 - 0
97.024 Emergency Food and Shelter National Board Program $18,950 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $440 - 0

Contacts

Name Title Type
HDR3BNE6UAZ5 Stacie Bonck Auditee
5045963093 Brandy Smith Auditor
No contacts on file

Notes to SEFA

Title: Note 1 Basis of Presentation Accounting Policies: 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. The Agency has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Catholic Charities Archdiocese of New Orleans, PHILMAT, Inc., and PACE Greater New Orleans (collectively, the “Agency”). The Agency’s reporting entity is defined in Note 1 to the consolidated financial statements for the year ended June 30, 2024. All federal awards received from federal agencies are included on the schedule. 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 the Agency, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Agency.
Title: Note 3 Relationship to Financial Statements Accounting Policies: 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. The Agency has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal awards are included in the consolidated financial statements of the Agency as follows: Schedule of Federal Awards $ 13,829,275 State and local funds 799,318 U.S. Department of Health and Human Services – Fees 2,367,827 U.S. Department of Homeland Security – Fees 2,777,009 Office of Health and Hospitals – Medicaid and Medicare 19,852,663 Total governmental financial assistance $ 39,626,092
Title: Note 4 Amounts Passed through to Subrecipients Accounting Policies: 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. The Agency has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During the year ended June 30, 2024, the Agency did not pass through any federal funding to subrecipients.

Finding Details

Finding 2024-001
2024-001 Timely Submission of SF-425 Reports Federal Program: U.S. Department of Health and Human Services Head Start Cluster, Assistance Listing Number 93.600 Criteria: Under Head Start reporting requirement, the Agency is required to submit SF-425 reports within certain time frames. Condition: The population of reports due during the fiscal year included include 1 semi-annual reports, 1 annual report, and 1 final report. The semi-annual report and the annual reports for the period ended December 31, 2023 were due by April 30, 2024. Both reports were submitted in May 2024. The final report was submitted by the due date. Statistically Valid Sample: N/A Cause: The Agency did not have adequate internal controls in place to ensure that the SF-425 reports were submitted timely. Effect: The Agency is non-compliant with Head Start reporting requirements. Questioned Costs: None Recommendation: We recommend that the Agency implement procedures to ensure all federal reports are submitted by the required deadlines. Views of Responsible Officials: During the fiscal year ended June 30, 2024, the Agency was required to submit a semi-annual and an annual Federal Financial Report (FFR) Standard Form 425 for the reporting period ended December 31, 2023 for its Head Start program. These reports were both due April 30, 2024. During April 2024, there was an appointment of a new Chief Financial Officer responsible for this reporting. There was a delay in gaining approval for and difficulty in gaining access to the reporting system, resulting in the reports being submitted after the due date. The semi-annual and annual reports were subsequently submitted on May 7th and 17th, 2024, respectively. The Agency acknowledges the importance of adhering to reporting deadlines and has taken steps to mitigate the risk of late reporting in the future by enabling report reminders in the reporting system to notify us when critical financial reports are due.
Finding 2024-001
2024-001 Timely Submission of SF-425 Reports Federal Program: U.S. Department of Health and Human Services Head Start Cluster, Assistance Listing Number 93.600 Criteria: Under Head Start reporting requirement, the Agency is required to submit SF-425 reports within certain time frames. Condition: The population of reports due during the fiscal year included include 1 semi-annual reports, 1 annual report, and 1 final report. The semi-annual report and the annual reports for the period ended December 31, 2023 were due by April 30, 2024. Both reports were submitted in May 2024. The final report was submitted by the due date. Statistically Valid Sample: N/A Cause: The Agency did not have adequate internal controls in place to ensure that the SF-425 reports were submitted timely. Effect: The Agency is non-compliant with Head Start reporting requirements. Questioned Costs: None Recommendation: We recommend that the Agency implement procedures to ensure all federal reports are submitted by the required deadlines. Views of Responsible Officials: During the fiscal year ended June 30, 2024, the Agency was required to submit a semi-annual and an annual Federal Financial Report (FFR) Standard Form 425 for the reporting period ended December 31, 2023 for its Head Start program. These reports were both due April 30, 2024. During April 2024, there was an appointment of a new Chief Financial Officer responsible for this reporting. There was a delay in gaining approval for and difficulty in gaining access to the reporting system, resulting in the reports being submitted after the due date. The semi-annual and annual reports were subsequently submitted on May 7th and 17th, 2024, respectively. The Agency acknowledges the importance of adhering to reporting deadlines and has taken steps to mitigate the risk of late reporting in the future by enabling report reminders in the reporting system to notify us when critical financial reports are due.
Finding 2024-001
2024-001 Timely Submission of SF-425 Reports Federal Program: U.S. Department of Health and Human Services Head Start Cluster, Assistance Listing Number 93.600 Criteria: Under Head Start reporting requirement, the Agency is required to submit SF-425 reports within certain time frames. Condition: The population of reports due during the fiscal year included include 1 semi-annual reports, 1 annual report, and 1 final report. The semi-annual report and the annual reports for the period ended December 31, 2023 were due by April 30, 2024. Both reports were submitted in May 2024. The final report was submitted by the due date. Statistically Valid Sample: N/A Cause: The Agency did not have adequate internal controls in place to ensure that the SF-425 reports were submitted timely. Effect: The Agency is non-compliant with Head Start reporting requirements. Questioned Costs: None Recommendation: We recommend that the Agency implement procedures to ensure all federal reports are submitted by the required deadlines. Views of Responsible Officials: During the fiscal year ended June 30, 2024, the Agency was required to submit a semi-annual and an annual Federal Financial Report (FFR) Standard Form 425 for the reporting period ended December 31, 2023 for its Head Start program. These reports were both due April 30, 2024. During April 2024, there was an appointment of a new Chief Financial Officer responsible for this reporting. There was a delay in gaining approval for and difficulty in gaining access to the reporting system, resulting in the reports being submitted after the due date. The semi-annual and annual reports were subsequently submitted on May 7th and 17th, 2024, respectively. The Agency acknowledges the importance of adhering to reporting deadlines and has taken steps to mitigate the risk of late reporting in the future by enabling report reminders in the reporting system to notify us when critical financial reports are due.
Finding 2024-001
2024-001 Timely Submission of SF-425 Reports Federal Program: U.S. Department of Health and Human Services Head Start Cluster, Assistance Listing Number 93.600 Criteria: Under Head Start reporting requirement, the Agency is required to submit SF-425 reports within certain time frames. Condition: The population of reports due during the fiscal year included include 1 semi-annual reports, 1 annual report, and 1 final report. The semi-annual report and the annual reports for the period ended December 31, 2023 were due by April 30, 2024. Both reports were submitted in May 2024. The final report was submitted by the due date. Statistically Valid Sample: N/A Cause: The Agency did not have adequate internal controls in place to ensure that the SF-425 reports were submitted timely. Effect: The Agency is non-compliant with Head Start reporting requirements. Questioned Costs: None Recommendation: We recommend that the Agency implement procedures to ensure all federal reports are submitted by the required deadlines. Views of Responsible Officials: During the fiscal year ended June 30, 2024, the Agency was required to submit a semi-annual and an annual Federal Financial Report (FFR) Standard Form 425 for the reporting period ended December 31, 2023 for its Head Start program. These reports were both due April 30, 2024. During April 2024, there was an appointment of a new Chief Financial Officer responsible for this reporting. There was a delay in gaining approval for and difficulty in gaining access to the reporting system, resulting in the reports being submitted after the due date. The semi-annual and annual reports were subsequently submitted on May 7th and 17th, 2024, respectively. The Agency acknowledges the importance of adhering to reporting deadlines and has taken steps to mitigate the risk of late reporting in the future by enabling report reminders in the reporting system to notify us when critical financial reports are due.