FAC Explorer

Audit 342019

FY End
2023-06-30
Total Expended
$3.43M
Findings
8
Programs
14
Organization: Catholic Community Services, INC (AK)
Year: 2023 Accepted: 2025-02-11
Auditor: Jonathan Cushman CPA LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522683 2023-003 Material Weakness Yes L
522684 2023-003 Material Weakness Yes L
522685 2023-003 Material Weakness Yes L
522686 2023-003 Material Weakness Yes L
1099125 2023-003 Material Weakness Yes L
1099126 2023-003 Material Weakness Yes L
1099127 2023-003 Material Weakness Yes L
1099128 2023-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.047 Special Programs for the Aging, Title Vi, Part A, Grants to Indian Tribes, Part B, Grants to Native Hawaiians $1.31M Yes 1
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $617,336 Yes 1
93.054 National Family Caregiver Support, Title Vi, Part C, Grants to Indian Tribes and Native Hawaiians $300,211 - 0
93.558 Temporary Assistance for Needy Families $259,240 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $210,077 Yes 1
93.052 National Family Caregiver Support, Title Iii, Part E $178,723 - 0
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $125,795 - 0
16.575 Crime Victim Assistance $123,614 - 0
93.053 Nutrition Services Incentive Program $86,588 Yes 1
14.881 Moving to Work Demonstration Program $81,337 - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $59,634 - 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $30,992 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $22,130 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $19,260 - 0

Contacts

Name Title Type
ELG4AV8F9JD6 Shema Jones Auditee
9074636143 Jonathan Cushman Auditor
No contacts on file

Notes to SEFA

Title: 1.                   General Accounting Policies: 1. General The accompanying schedule of expenditures of federal awards (SEFA) presents the activity of all federal award programs of Catholic Community Service Inc. (CCS). The information in the SEFA 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). Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other entities is included on the SEFA. CCS’s reporting entity is defined in Note 1 to the entity’s financial statements. 2. Basis of Accounting The accompanying SEFA is presented using the accrual basis of accounting, described in Note 2 of CCS’s financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. CCS has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: N/A 1. General The accompanying schedule of expenditures of federal awards (SEFA) presents the activity of all federal award programs of Catholic Community Service Inc. (CCS). The information in the SEFA 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). Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other entities is included on the SEFA. CCS’s reporting entity is defined in Note 1 to the entity’s financial statements.
Title: 2.                   Basis of Accounting Accounting Policies: 1. General The accompanying schedule of expenditures of federal awards (SEFA) presents the activity of all federal award programs of Catholic Community Service Inc. (CCS). The information in the SEFA 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). Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other entities is included on the SEFA. CCS’s reporting entity is defined in Note 1 to the entity’s financial statements. 2. Basis of Accounting The accompanying SEFA is presented using the accrual basis of accounting, described in Note 2 of CCS’s financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. CCS has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: N/A 2. Basis of Accounting The accompanying SEFA is presented using the accrual basis of accounting, described in Note 2 of CCS’s financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. CCS has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: 3. Grants Passed Through Tribal Entities Accounting Policies: 1. General The accompanying schedule of expenditures of federal awards (SEFA) presents the activity of all federal award programs of Catholic Community Service Inc. (CCS). The information in the SEFA 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). Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other entities is included on the SEFA. CCS’s reporting entity is defined in Note 1 to the entity’s financial statements. 2. Basis of Accounting The accompanying SEFA is presented using the accrual basis of accounting, described in Note 2 of CCS’s financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. CCS has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: N/A 3. Grants Passed Through Tribal Entities The SEFA summarizes, by ALN, certain grants passed through tribal entities to CCS. The grant number and expenditures for each grant are listed below:
Title: 4.                   Reconciliation of Expenditures of Federal Awards to Financial Statements Accounting Policies: 1. General The accompanying schedule of expenditures of federal awards (SEFA) presents the activity of all federal award programs of Catholic Community Service Inc. (CCS). The information in the SEFA 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). Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other entities is included on the SEFA. CCS’s reporting entity is defined in Note 1 to the entity’s financial statements. 2. Basis of Accounting The accompanying SEFA is presented using the accrual basis of accounting, described in Note 2 of CCS’s financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. CCS has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: N/A 4. Reconciliation of Expenditures of Federal Awards to Financial Statements The following is a reconciliation of grant revenue reported in the financial statements to expenditures reported in the schedule of expenditures of federal awards:

Finding Details

Finding 2023-003
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2023-003 Material Weakness in Internal Controls over Compliance – Single Audit Report Submission Agency: U.S. Department of Health and Human Services Program(s) and Federal Award Identification Number(s): Special Programs for The Aging – Title III, Part B—Grants For Supportive Services And Senior Centers, Cares Act For Supportive Services Under Title III-B Of The Older Americans Act, And American Rescue Plan For Supportive Services Under Title III-B Of The Older Americans Act AL 93.044 Nutrition Services for Nutrition Services Under Title III-C Of The Older Americans Act, Cares Act For Nutrition Services Under Title III-C Of The Older Americans Act, And American Rescue Plan For Nutrition Services Under Title III-C Of The Older Americans Act AL 93.045 Nutrition Services Incentive Program AL 93.053 Special Programs for the Aging, Title VI, Part A, Grants to Indian Tribes AL 93.047 New or Repeat: Repeat Criteria: Per 2 CFR 200.512(a), the single audit reporting package must be submitted within nine months after the end of the audit period, unless approved by the oversight agency. Condition: CCS’s fiscal year 2023 single audit package was not submitted within nine months after the end of the audit period. Statistical sampling was not relevant to this finding. Cause: CCS did not have appropriate internal control policies and procedures in place to ensure that the single audit package was submitted within nine months after year end. Effective: CCS was not in compliance with federal requirements related to the single audit report submission. Questioned costs: None. Perspective: CCS’s single audit package was not submitted within nine months after the end of the period under audit. Recommendation: To ensure compliance with the Uniform Guidance, CCS should ensure that the audit is performed in a timely manner to submit the single audit reporting package within nine months after the end of the audit period. View of responsible officials: Management concurs with this finding. See corrective action plan.
Finding 2023-003
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2023-003 Material Weakness in Internal Controls over Compliance – Single Audit Report Submission Agency: U.S. Department of Health and Human Services Program(s) and Federal Award Identification Number(s): Special Programs for The Aging – Title III, Part B—Grants For Supportive Services And Senior Centers, Cares Act For Supportive Services Under Title III-B Of The Older Americans Act, And American Rescue Plan For Supportive Services Under Title III-B Of The Older Americans Act AL 93.044 Nutrition Services for Nutrition Services Under Title III-C Of The Older Americans Act, Cares Act For Nutrition Services Under Title III-C Of The Older Americans Act, And American Rescue Plan For Nutrition Services Under Title III-C Of The Older Americans Act AL 93.045 Nutrition Services Incentive Program AL 93.053 Special Programs for the Aging, Title VI, Part A, Grants to Indian Tribes AL 93.047 New or Repeat: Repeat Criteria: Per 2 CFR 200.512(a), the single audit reporting package must be submitted within nine months after the end of the audit period, unless approved by the oversight agency. Condition: CCS’s fiscal year 2023 single audit package was not submitted within nine months after the end of the audit period. Statistical sampling was not relevant to this finding. Cause: CCS did not have appropriate internal control policies and procedures in place to ensure that the single audit package was submitted within nine months after year end. Effective: CCS was not in compliance with federal requirements related to the single audit report submission. Questioned costs: None. Perspective: CCS’s single audit package was not submitted within nine months after the end of the period under audit. Recommendation: To ensure compliance with the Uniform Guidance, CCS should ensure that the audit is performed in a timely manner to submit the single audit reporting package within nine months after the end of the audit period. View of responsible officials: Management concurs with this finding. See corrective action plan.
Finding 2023-003
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2023-003 Material Weakness in Internal Controls over Compliance – Single Audit Report Submission Agency: U.S. Department of Health and Human Services Program(s) and Federal Award Identification Number(s): Special Programs for The Aging – Title III, Part B—Grants For Supportive Services And Senior Centers, Cares Act For Supportive Services Under Title III-B Of The Older Americans Act, And American Rescue Plan For Supportive Services Under Title III-B Of The Older Americans Act AL 93.044 Nutrition Services for Nutrition Services Under Title III-C Of The Older Americans Act, Cares Act For Nutrition Services Under Title III-C Of The Older Americans Act, And American Rescue Plan For Nutrition Services Under Title III-C Of The Older Americans Act AL 93.045 Nutrition Services Incentive Program AL 93.053 Special Programs for the Aging, Title VI, Part A, Grants to Indian Tribes AL 93.047 New or Repeat: Repeat Criteria: Per 2 CFR 200.512(a), the single audit reporting package must be submitted within nine months after the end of the audit period, unless approved by the oversight agency. Condition: CCS’s fiscal year 2023 single audit package was not submitted within nine months after the end of the audit period. Statistical sampling was not relevant to this finding. Cause: CCS did not have appropriate internal control policies and procedures in place to ensure that the single audit package was submitted within nine months after year end. Effective: CCS was not in compliance with federal requirements related to the single audit report submission. Questioned costs: None. Perspective: CCS’s single audit package was not submitted within nine months after the end of the period under audit. Recommendation: To ensure compliance with the Uniform Guidance, CCS should ensure that the audit is performed in a timely manner to submit the single audit reporting package within nine months after the end of the audit period. View of responsible officials: Management concurs with this finding. See corrective action plan.
Finding 2023-003
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2023-003 Material Weakness in Internal Controls over Compliance – Single Audit Report Submission Agency: U.S. Department of Health and Human Services Program(s) and Federal Award Identification Number(s): Special Programs for The Aging – Title III, Part B—Grants For Supportive Services And Senior Centers, Cares Act For Supportive Services Under Title III-B Of The Older Americans Act, And American Rescue Plan For Supportive Services Under Title III-B Of The Older Americans Act AL 93.044 Nutrition Services for Nutrition Services Under Title III-C Of The Older Americans Act, Cares Act For Nutrition Services Under Title III-C Of The Older Americans Act, And American Rescue Plan For Nutrition Services Under Title III-C Of The Older Americans Act AL 93.045 Nutrition Services Incentive Program AL 93.053 Special Programs for the Aging, Title VI, Part A, Grants to Indian Tribes AL 93.047 New or Repeat: Repeat Criteria: Per 2 CFR 200.512(a), the single audit reporting package must be submitted within nine months after the end of the audit period, unless approved by the oversight agency. Condition: CCS’s fiscal year 2023 single audit package was not submitted within nine months after the end of the audit period. Statistical sampling was not relevant to this finding. Cause: CCS did not have appropriate internal control policies and procedures in place to ensure that the single audit package was submitted within nine months after year end. Effective: CCS was not in compliance with federal requirements related to the single audit report submission. Questioned costs: None. Perspective: CCS’s single audit package was not submitted within nine months after the end of the period under audit. Recommendation: To ensure compliance with the Uniform Guidance, CCS should ensure that the audit is performed in a timely manner to submit the single audit reporting package within nine months after the end of the audit period. View of responsible officials: Management concurs with this finding. See corrective action plan.
Finding 2023-003
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2023-003 Material Weakness in Internal Controls over Compliance – Single Audit Report Submission Agency: U.S. Department of Health and Human Services Program(s) and Federal Award Identification Number(s): Special Programs for The Aging – Title III, Part B—Grants For Supportive Services And Senior Centers, Cares Act For Supportive Services Under Title III-B Of The Older Americans Act, And American Rescue Plan For Supportive Services Under Title III-B Of The Older Americans Act AL 93.044 Nutrition Services for Nutrition Services Under Title III-C Of The Older Americans Act, Cares Act For Nutrition Services Under Title III-C Of The Older Americans Act, And American Rescue Plan For Nutrition Services Under Title III-C Of The Older Americans Act AL 93.045 Nutrition Services Incentive Program AL 93.053 Special Programs for the Aging, Title VI, Part A, Grants to Indian Tribes AL 93.047 New or Repeat: Repeat Criteria: Per 2 CFR 200.512(a), the single audit reporting package must be submitted within nine months after the end of the audit period, unless approved by the oversight agency. Condition: CCS’s fiscal year 2023 single audit package was not submitted within nine months after the end of the audit period. Statistical sampling was not relevant to this finding. Cause: CCS did not have appropriate internal control policies and procedures in place to ensure that the single audit package was submitted within nine months after year end. Effective: CCS was not in compliance with federal requirements related to the single audit report submission. Questioned costs: None. Perspective: CCS’s single audit package was not submitted within nine months after the end of the period under audit. Recommendation: To ensure compliance with the Uniform Guidance, CCS should ensure that the audit is performed in a timely manner to submit the single audit reporting package within nine months after the end of the audit period. View of responsible officials: Management concurs with this finding. See corrective action plan.
Finding 2023-003
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2023-003 Material Weakness in Internal Controls over Compliance – Single Audit Report Submission Agency: U.S. Department of Health and Human Services Program(s) and Federal Award Identification Number(s): Special Programs for The Aging – Title III, Part B—Grants For Supportive Services And Senior Centers, Cares Act For Supportive Services Under Title III-B Of The Older Americans Act, And American Rescue Plan For Supportive Services Under Title III-B Of The Older Americans Act AL 93.044 Nutrition Services for Nutrition Services Under Title III-C Of The Older Americans Act, Cares Act For Nutrition Services Under Title III-C Of The Older Americans Act, And American Rescue Plan For Nutrition Services Under Title III-C Of The Older Americans Act AL 93.045 Nutrition Services Incentive Program AL 93.053 Special Programs for the Aging, Title VI, Part A, Grants to Indian Tribes AL 93.047 New or Repeat: Repeat Criteria: Per 2 CFR 200.512(a), the single audit reporting package must be submitted within nine months after the end of the audit period, unless approved by the oversight agency. Condition: CCS’s fiscal year 2023 single audit package was not submitted within nine months after the end of the audit period. Statistical sampling was not relevant to this finding. Cause: CCS did not have appropriate internal control policies and procedures in place to ensure that the single audit package was submitted within nine months after year end. Effective: CCS was not in compliance with federal requirements related to the single audit report submission. Questioned costs: None. Perspective: CCS’s single audit package was not submitted within nine months after the end of the period under audit. Recommendation: To ensure compliance with the Uniform Guidance, CCS should ensure that the audit is performed in a timely manner to submit the single audit reporting package within nine months after the end of the audit period. View of responsible officials: Management concurs with this finding. See corrective action plan.
Finding 2023-003
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2023-003 Material Weakness in Internal Controls over Compliance – Single Audit Report Submission Agency: U.S. Department of Health and Human Services Program(s) and Federal Award Identification Number(s): Special Programs for The Aging – Title III, Part B—Grants For Supportive Services And Senior Centers, Cares Act For Supportive Services Under Title III-B Of The Older Americans Act, And American Rescue Plan For Supportive Services Under Title III-B Of The Older Americans Act AL 93.044 Nutrition Services for Nutrition Services Under Title III-C Of The Older Americans Act, Cares Act For Nutrition Services Under Title III-C Of The Older Americans Act, And American Rescue Plan For Nutrition Services Under Title III-C Of The Older Americans Act AL 93.045 Nutrition Services Incentive Program AL 93.053 Special Programs for the Aging, Title VI, Part A, Grants to Indian Tribes AL 93.047 New or Repeat: Repeat Criteria: Per 2 CFR 200.512(a), the single audit reporting package must be submitted within nine months after the end of the audit period, unless approved by the oversight agency. Condition: CCS’s fiscal year 2023 single audit package was not submitted within nine months after the end of the audit period. Statistical sampling was not relevant to this finding. Cause: CCS did not have appropriate internal control policies and procedures in place to ensure that the single audit package was submitted within nine months after year end. Effective: CCS was not in compliance with federal requirements related to the single audit report submission. Questioned costs: None. Perspective: CCS’s single audit package was not submitted within nine months after the end of the period under audit. Recommendation: To ensure compliance with the Uniform Guidance, CCS should ensure that the audit is performed in a timely manner to submit the single audit reporting package within nine months after the end of the audit period. View of responsible officials: Management concurs with this finding. See corrective action plan.
Finding 2023-003
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2023-003 Material Weakness in Internal Controls over Compliance – Single Audit Report Submission Agency: U.S. Department of Health and Human Services Program(s) and Federal Award Identification Number(s): Special Programs for The Aging – Title III, Part B—Grants For Supportive Services And Senior Centers, Cares Act For Supportive Services Under Title III-B Of The Older Americans Act, And American Rescue Plan For Supportive Services Under Title III-B Of The Older Americans Act AL 93.044 Nutrition Services for Nutrition Services Under Title III-C Of The Older Americans Act, Cares Act For Nutrition Services Under Title III-C Of The Older Americans Act, And American Rescue Plan For Nutrition Services Under Title III-C Of The Older Americans Act AL 93.045 Nutrition Services Incentive Program AL 93.053 Special Programs for the Aging, Title VI, Part A, Grants to Indian Tribes AL 93.047 New or Repeat: Repeat Criteria: Per 2 CFR 200.512(a), the single audit reporting package must be submitted within nine months after the end of the audit period, unless approved by the oversight agency. Condition: CCS’s fiscal year 2023 single audit package was not submitted within nine months after the end of the audit period. Statistical sampling was not relevant to this finding. Cause: CCS did not have appropriate internal control policies and procedures in place to ensure that the single audit package was submitted within nine months after year end. Effective: CCS was not in compliance with federal requirements related to the single audit report submission. Questioned costs: None. Perspective: CCS’s single audit package was not submitted within nine months after the end of the period under audit. Recommendation: To ensure compliance with the Uniform Guidance, CCS should ensure that the audit is performed in a timely manner to submit the single audit reporting package within nine months after the end of the audit period. View of responsible officials: Management concurs with this finding. See corrective action plan.