FAC Explorer

Audit 341646

FY End
2024-09-30
Total Expended
$9.31M
Findings
8
Programs
11
Organization: Catholic Charities Maine (NH)
Year: 2024 Accepted: 2025-02-07
Auditor: Bdmp Assurance LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522370 2024-002 Material Weakness - M
522371 2024-002 Material Weakness - M
522372 2024-002 Material Weakness - M
522373 2024-002 Material Weakness - M
1098812 2024-002 Material Weakness - M
1098813 2024-002 Material Weakness - M
1098814 2024-002 Material Weakness - M
1098815 2024-002 Material Weakness - M

Programs

ALN Program Spent Major Findings
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $3.31M Yes 1
93.583 Refugee and Entrant Assistance Wilson/fish Program $329,824 - 0
93.667 Social Services Block Grant $212,617 Yes 0
19.510 U.s. Refugee Admissions Program $209,697 - 0
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $206,979 - 0
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) 94.002 $111,725 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $87,303 - 0
14.128 Mortgage Insurance Hospitals $50,595 - 0
10.558 Child and Adult Care Food Program $42,030 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $24,756 - 0
93.576 Refugee and Entrant Assistance Discretionary Grants $20,242 - 0

Contacts

Name Title Type
WAMRXTN53UH6 Reed Westgate Auditee
2075231155 Sarah Belliveau Auditor
No contacts on file

Notes to SEFA

Title: 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. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Catholic Charities Maine (the Organization) under programs of the federal government for the year ended September 30, 2024. The information in this Schedule is presented in accordance with 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 financial position, changes in net assets, or cash flows of the Organization.

Finding Details

Finding 2024-002
Program Affected Assistance Listing 93.566 Department of Health and Human Services - Direct Award Refugee and Entrant Assistance State/Replacement Designee Administered Programs Award Year October 1, 2023 through September 30, 2025 Criteria 2 CFR §200.329(a) specifies that "The recipient and subrecipient must monitor their activities under Federal awards to ensure they are compliant with all requirements and meeting performance expectations. Monitoring by the recipient and subrecipient must cover each program, function, or activity." Condition and Context Management was notified by program staff that invoices for services rendered during the last quarter of the fiscal year were pending approval and were therefore not captured in the year end accrual. An internal control deficiency was identified related to monitoring of the subrecipient's programmatic activity which are only performed sporadically, and as such, review of such activity at year end was not completed in a timely manner. Cause and Effect The condition identified was caused by infrequent and informal review of program-related subrecipient costs, which were not reconciled as this process was not occurring on a regularly scheduled basis. This resulted in an understatement of program-related subrecipient expenses of $247,119. The schedule of expenditures of federal awards has been adjusted to include these expenses. Recommendation We recommend the Organization perform monthly reconciliations of programmatic accruals for its subrecipients and adjust general ledger accounts accordingly. Management's estimate should materially reflect the services rendered for which the Organization is responsible. Identification as a Repeat Finding, if Applicable Not applicable. Views of Responsible Officials and Planned Corrective Action Management agrees with the finding. See attached Corrective Action Plan.
Finding 2024-002
Program Affected Assistance Listing 93.566 Department of Health and Human Services - Direct Award Refugee and Entrant Assistance State/Replacement Designee Administered Programs Award Year October 1, 2023 through September 30, 2025 Criteria 2 CFR §200.329(a) specifies that "The recipient and subrecipient must monitor their activities under Federal awards to ensure they are compliant with all requirements and meeting performance expectations. Monitoring by the recipient and subrecipient must cover each program, function, or activity." Condition and Context Management was notified by program staff that invoices for services rendered during the last quarter of the fiscal year were pending approval and were therefore not captured in the year end accrual. An internal control deficiency was identified related to monitoring of the subrecipient's programmatic activity which are only performed sporadically, and as such, review of such activity at year end was not completed in a timely manner. Cause and Effect The condition identified was caused by infrequent and informal review of program-related subrecipient costs, which were not reconciled as this process was not occurring on a regularly scheduled basis. This resulted in an understatement of program-related subrecipient expenses of $247,119. The schedule of expenditures of federal awards has been adjusted to include these expenses. Recommendation We recommend the Organization perform monthly reconciliations of programmatic accruals for its subrecipients and adjust general ledger accounts accordingly. Management's estimate should materially reflect the services rendered for which the Organization is responsible. Identification as a Repeat Finding, if Applicable Not applicable. Views of Responsible Officials and Planned Corrective Action Management agrees with the finding. See attached Corrective Action Plan.
Finding 2024-002
Program Affected Assistance Listing 93.566 Department of Health and Human Services - Direct Award Refugee and Entrant Assistance State/Replacement Designee Administered Programs Award Year October 1, 2023 through September 30, 2025 Criteria 2 CFR §200.329(a) specifies that "The recipient and subrecipient must monitor their activities under Federal awards to ensure they are compliant with all requirements and meeting performance expectations. Monitoring by the recipient and subrecipient must cover each program, function, or activity." Condition and Context Management was notified by program staff that invoices for services rendered during the last quarter of the fiscal year were pending approval and were therefore not captured in the year end accrual. An internal control deficiency was identified related to monitoring of the subrecipient's programmatic activity which are only performed sporadically, and as such, review of such activity at year end was not completed in a timely manner. Cause and Effect The condition identified was caused by infrequent and informal review of program-related subrecipient costs, which were not reconciled as this process was not occurring on a regularly scheduled basis. This resulted in an understatement of program-related subrecipient expenses of $247,119. The schedule of expenditures of federal awards has been adjusted to include these expenses. Recommendation We recommend the Organization perform monthly reconciliations of programmatic accruals for its subrecipients and adjust general ledger accounts accordingly. Management's estimate should materially reflect the services rendered for which the Organization is responsible. Identification as a Repeat Finding, if Applicable Not applicable. Views of Responsible Officials and Planned Corrective Action Management agrees with the finding. See attached Corrective Action Plan.
Finding 2024-002
Program Affected Assistance Listing 93.566 Department of Health and Human Services - Direct Award Refugee and Entrant Assistance State/Replacement Designee Administered Programs Award Year October 1, 2023 through September 30, 2025 Criteria 2 CFR §200.329(a) specifies that "The recipient and subrecipient must monitor their activities under Federal awards to ensure they are compliant with all requirements and meeting performance expectations. Monitoring by the recipient and subrecipient must cover each program, function, or activity." Condition and Context Management was notified by program staff that invoices for services rendered during the last quarter of the fiscal year were pending approval and were therefore not captured in the year end accrual. An internal control deficiency was identified related to monitoring of the subrecipient's programmatic activity which are only performed sporadically, and as such, review of such activity at year end was not completed in a timely manner. Cause and Effect The condition identified was caused by infrequent and informal review of program-related subrecipient costs, which were not reconciled as this process was not occurring on a regularly scheduled basis. This resulted in an understatement of program-related subrecipient expenses of $247,119. The schedule of expenditures of federal awards has been adjusted to include these expenses. Recommendation We recommend the Organization perform monthly reconciliations of programmatic accruals for its subrecipients and adjust general ledger accounts accordingly. Management's estimate should materially reflect the services rendered for which the Organization is responsible. Identification as a Repeat Finding, if Applicable Not applicable. Views of Responsible Officials and Planned Corrective Action Management agrees with the finding. See attached Corrective Action Plan.
Finding 2024-002
Program Affected Assistance Listing 93.566 Department of Health and Human Services - Direct Award Refugee and Entrant Assistance State/Replacement Designee Administered Programs Award Year October 1, 2023 through September 30, 2025 Criteria 2 CFR §200.329(a) specifies that "The recipient and subrecipient must monitor their activities under Federal awards to ensure they are compliant with all requirements and meeting performance expectations. Monitoring by the recipient and subrecipient must cover each program, function, or activity." Condition and Context Management was notified by program staff that invoices for services rendered during the last quarter of the fiscal year were pending approval and were therefore not captured in the year end accrual. An internal control deficiency was identified related to monitoring of the subrecipient's programmatic activity which are only performed sporadically, and as such, review of such activity at year end was not completed in a timely manner. Cause and Effect The condition identified was caused by infrequent and informal review of program-related subrecipient costs, which were not reconciled as this process was not occurring on a regularly scheduled basis. This resulted in an understatement of program-related subrecipient expenses of $247,119. The schedule of expenditures of federal awards has been adjusted to include these expenses. Recommendation We recommend the Organization perform monthly reconciliations of programmatic accruals for its subrecipients and adjust general ledger accounts accordingly. Management's estimate should materially reflect the services rendered for which the Organization is responsible. Identification as a Repeat Finding, if Applicable Not applicable. Views of Responsible Officials and Planned Corrective Action Management agrees with the finding. See attached Corrective Action Plan.
Finding 2024-002
Program Affected Assistance Listing 93.566 Department of Health and Human Services - Direct Award Refugee and Entrant Assistance State/Replacement Designee Administered Programs Award Year October 1, 2023 through September 30, 2025 Criteria 2 CFR §200.329(a) specifies that "The recipient and subrecipient must monitor their activities under Federal awards to ensure they are compliant with all requirements and meeting performance expectations. Monitoring by the recipient and subrecipient must cover each program, function, or activity." Condition and Context Management was notified by program staff that invoices for services rendered during the last quarter of the fiscal year were pending approval and were therefore not captured in the year end accrual. An internal control deficiency was identified related to monitoring of the subrecipient's programmatic activity which are only performed sporadically, and as such, review of such activity at year end was not completed in a timely manner. Cause and Effect The condition identified was caused by infrequent and informal review of program-related subrecipient costs, which were not reconciled as this process was not occurring on a regularly scheduled basis. This resulted in an understatement of program-related subrecipient expenses of $247,119. The schedule of expenditures of federal awards has been adjusted to include these expenses. Recommendation We recommend the Organization perform monthly reconciliations of programmatic accruals for its subrecipients and adjust general ledger accounts accordingly. Management's estimate should materially reflect the services rendered for which the Organization is responsible. Identification as a Repeat Finding, if Applicable Not applicable. Views of Responsible Officials and Planned Corrective Action Management agrees with the finding. See attached Corrective Action Plan.
Finding 2024-002
Program Affected Assistance Listing 93.566 Department of Health and Human Services - Direct Award Refugee and Entrant Assistance State/Replacement Designee Administered Programs Award Year October 1, 2023 through September 30, 2025 Criteria 2 CFR §200.329(a) specifies that "The recipient and subrecipient must monitor their activities under Federal awards to ensure they are compliant with all requirements and meeting performance expectations. Monitoring by the recipient and subrecipient must cover each program, function, or activity." Condition and Context Management was notified by program staff that invoices for services rendered during the last quarter of the fiscal year were pending approval and were therefore not captured in the year end accrual. An internal control deficiency was identified related to monitoring of the subrecipient's programmatic activity which are only performed sporadically, and as such, review of such activity at year end was not completed in a timely manner. Cause and Effect The condition identified was caused by infrequent and informal review of program-related subrecipient costs, which were not reconciled as this process was not occurring on a regularly scheduled basis. This resulted in an understatement of program-related subrecipient expenses of $247,119. The schedule of expenditures of federal awards has been adjusted to include these expenses. Recommendation We recommend the Organization perform monthly reconciliations of programmatic accruals for its subrecipients and adjust general ledger accounts accordingly. Management's estimate should materially reflect the services rendered for which the Organization is responsible. Identification as a Repeat Finding, if Applicable Not applicable. Views of Responsible Officials and Planned Corrective Action Management agrees with the finding. See attached Corrective Action Plan.
Finding 2024-002
Program Affected Assistance Listing 93.566 Department of Health and Human Services - Direct Award Refugee and Entrant Assistance State/Replacement Designee Administered Programs Award Year October 1, 2023 through September 30, 2025 Criteria 2 CFR §200.329(a) specifies that "The recipient and subrecipient must monitor their activities under Federal awards to ensure they are compliant with all requirements and meeting performance expectations. Monitoring by the recipient and subrecipient must cover each program, function, or activity." Condition and Context Management was notified by program staff that invoices for services rendered during the last quarter of the fiscal year were pending approval and were therefore not captured in the year end accrual. An internal control deficiency was identified related to monitoring of the subrecipient's programmatic activity which are only performed sporadically, and as such, review of such activity at year end was not completed in a timely manner. Cause and Effect The condition identified was caused by infrequent and informal review of program-related subrecipient costs, which were not reconciled as this process was not occurring on a regularly scheduled basis. This resulted in an understatement of program-related subrecipient expenses of $247,119. The schedule of expenditures of federal awards has been adjusted to include these expenses. Recommendation We recommend the Organization perform monthly reconciliations of programmatic accruals for its subrecipients and adjust general ledger accounts accordingly. Management's estimate should materially reflect the services rendered for which the Organization is responsible. Identification as a Repeat Finding, if Applicable Not applicable. Views of Responsible Officials and Planned Corrective Action Management agrees with the finding. See attached Corrective Action Plan.