FAC Explorer

Audit 345625

FY End
2024-06-30
Total Expended
$1.83M
Findings
6
Programs
7
Organization: Catholic Social Services (NE)
Year: 2024 Accepted: 2025-03-11
Auditor: Hbe LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
526649 2024-001 Significant Deficiency Yes P
526650 2024-002 Significant Deficiency Yes L
526651 2024-001 Significant Deficiency Yes P
1103091 2024-001 Significant Deficiency Yes P
1103092 2024-002 Significant Deficiency Yes L
1103093 2024-001 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
93.576 Refugee and Entrant Assistance Discretionary Grants $623,197 Yes 1
19.510 U.s. Refugee Admissions Program $494,867 - 0
93.567 Refugee and Entrant Assistance Voluntary Agency Programs $401,323 Yes 2
21.023 Emergency Rental Assistance Program $149,252 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $95,959 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $45,581 - 0
97.024 Emergency Food and Shelter National Board Program $15,780 - 0

Contacts

Name Title Type
PAJLRTK4LX46 Katie Patrick Auditee
4023276223 Ashley Bell Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation. Accounting Policies: Basis of Presentation. The accompanying schedule of federal awards includes the federal grant activity of Catholic Social Services and Controlled Organizations and is presented on the accrual basis of accounting. Grant awards are considered expended when the expense transactions associated with the grant occur. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: Indirect Costs. The Organization did not elect to use the ten percent de minimis indirect cost rate as allowed in the Uniform Guidance, 2 CFR 200.414. The accompanying schedule of federal awards includes the federal grant activity of Catholic Social Services and Controlled Organizations and is presented on the accrual basis of accounting. Grant awards are considered expended when the expense transactions associated with the grant occur. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the basic financial statements.
Title: Subrecipients. Accounting Policies: Basis of Presentation. The accompanying schedule of federal awards includes the federal grant activity of Catholic Social Services and Controlled Organizations and is presented on the accrual basis of accounting. Grant awards are considered expended when the expense transactions associated with the grant occur. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: Indirect Costs. The Organization did not elect to use the ten percent de minimis indirect cost rate as allowed in the Uniform Guidance, 2 CFR 200.414. The Organization provided no federal awards to subrecipients.
Title: Indirect Costs. Accounting Policies: Basis of Presentation. The accompanying schedule of federal awards includes the federal grant activity of Catholic Social Services and Controlled Organizations and is presented on the accrual basis of accounting. Grant awards are considered expended when the expense transactions associated with the grant occur. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: Indirect Costs. The Organization did not elect to use the ten percent de minimis indirect cost rate as allowed in the Uniform Guidance, 2 CFR 200.414. The Organization did not elect to use the ten percent de minimis indirect cost rate as allowed in the Uniform Guidance, 2 CFR 200.414.

Finding Details

Finding 2024-001
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Health and Human Services – Voluntary Agencies Matching Grant Program, Assistance Listing No. 93.567, Agreement Identifying No. 2301DCRVMG and No. 2401DCRVMG, and U.S. Department of Health and Human Services -- Refugee and Entrant Assistance Discretionary Grants, Assistance Listing No. 93.576, Identifying No. 90RP0121-02-00 and No. 90RP0121-03-00.Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House - Continued Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: CSS did not submit the data collection form before the nine month deadline stated above. Cause: CSS’s audit was not issued until June 27, 2024. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented CSS from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: Repeat finding 2023-002 from fiscal year 2023. Recommendation: CSS should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: CSS management will improve staffing and internal controls to ensure compliance with the timely reporting requirements stated in 2 CFR §200.512.
Finding 2024-002
Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Identification data: U.S. Department of Health and Human Services – Refugee and Entrant Assistance Voluntary Agency Programs, Assistance Listing No. 93.567, Agreement Identifying No. 2301DCRVMG and No. 2401DCRVMG Criteria: Grants agreements No. 2301DCRVMG and No. 2401DCRVMG states that CSS must provide a quarterly match grant narrative report due on July 15, 2023, October 15, 2023, January 10, 2024 and April 10, 2024 for each respective quarter in the diocesan Quarterly Narrative Report function of the MRIS database. Additionally, CSS must submit a report in MRIS for each client at Enrollment day 180 and day 240 of their match grant program service period. Condition: Three of four quarterly reports were tested and it was noted for two of the three reports tested the submission was made between 4-7 days late based on the grant agreement’s requirements. Similarly, seven client enrollments report submissions were tested for both the 180 day and 240 day enrollment requirement, respectively. It was noted during testing that 3 of 14 reports submissions tested were late by 1-4 days. Cause: A breakdown in the Organization’s internal controls over reporting did not allow the Organization to meet the reporting requirements of the program. Effect or potential effect: The control deficiency is a significant deficiency that prevented CSS from complying with the reporting requirements of the program. Identification of a Repeat Finding: Repeat finding 2023-003 from fiscal year 2023. Recommendation: CSS should review its system of internal controls over reporting to determine improvements that can be made to ensure that CSS actively tracks and adheres to reporting requirements outlined in its award agreements. Views of Responsible Officials: CSS management will improve its system of internal controls in order to actively track and adhere to reporting requirements outlined in its award agreements.
Finding 2024-001
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Health and Human Services – Voluntary Agencies Matching Grant Program, Assistance Listing No. 93.567, Agreement Identifying No. 2301DCRVMG and No. 2401DCRVMG, and U.S. Department of Health and Human Services -- Refugee and Entrant Assistance Discretionary Grants, Assistance Listing No. 93.576, Identifying No. 90RP0121-02-00 and No. 90RP0121-03-00.Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House - Continued Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: CSS did not submit the data collection form before the nine month deadline stated above. Cause: CSS’s audit was not issued until June 27, 2024. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented CSS from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: Repeat finding 2023-002 from fiscal year 2023. Recommendation: CSS should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: CSS management will improve staffing and internal controls to ensure compliance with the timely reporting requirements stated in 2 CFR §200.512.
Finding 2024-001
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Health and Human Services – Voluntary Agencies Matching Grant Program, Assistance Listing No. 93.567, Agreement Identifying No. 2301DCRVMG and No. 2401DCRVMG, and U.S. Department of Health and Human Services -- Refugee and Entrant Assistance Discretionary Grants, Assistance Listing No. 93.576, Identifying No. 90RP0121-02-00 and No. 90RP0121-03-00.Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House - Continued Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: CSS did not submit the data collection form before the nine month deadline stated above. Cause: CSS’s audit was not issued until June 27, 2024. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented CSS from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: Repeat finding 2023-002 from fiscal year 2023. Recommendation: CSS should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: CSS management will improve staffing and internal controls to ensure compliance with the timely reporting requirements stated in 2 CFR §200.512.
Finding 2024-002
Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Identification data: U.S. Department of Health and Human Services – Refugee and Entrant Assistance Voluntary Agency Programs, Assistance Listing No. 93.567, Agreement Identifying No. 2301DCRVMG and No. 2401DCRVMG Criteria: Grants agreements No. 2301DCRVMG and No. 2401DCRVMG states that CSS must provide a quarterly match grant narrative report due on July 15, 2023, October 15, 2023, January 10, 2024 and April 10, 2024 for each respective quarter in the diocesan Quarterly Narrative Report function of the MRIS database. Additionally, CSS must submit a report in MRIS for each client at Enrollment day 180 and day 240 of their match grant program service period. Condition: Three of four quarterly reports were tested and it was noted for two of the three reports tested the submission was made between 4-7 days late based on the grant agreement’s requirements. Similarly, seven client enrollments report submissions were tested for both the 180 day and 240 day enrollment requirement, respectively. It was noted during testing that 3 of 14 reports submissions tested were late by 1-4 days. Cause: A breakdown in the Organization’s internal controls over reporting did not allow the Organization to meet the reporting requirements of the program. Effect or potential effect: The control deficiency is a significant deficiency that prevented CSS from complying with the reporting requirements of the program. Identification of a Repeat Finding: Repeat finding 2023-003 from fiscal year 2023. Recommendation: CSS should review its system of internal controls over reporting to determine improvements that can be made to ensure that CSS actively tracks and adheres to reporting requirements outlined in its award agreements. Views of Responsible Officials: CSS management will improve its system of internal controls in order to actively track and adhere to reporting requirements outlined in its award agreements.
Finding 2024-001
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Health and Human Services – Voluntary Agencies Matching Grant Program, Assistance Listing No. 93.567, Agreement Identifying No. 2301DCRVMG and No. 2401DCRVMG, and U.S. Department of Health and Human Services -- Refugee and Entrant Assistance Discretionary Grants, Assistance Listing No. 93.576, Identifying No. 90RP0121-02-00 and No. 90RP0121-03-00.Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House - Continued Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: CSS did not submit the data collection form before the nine month deadline stated above. Cause: CSS’s audit was not issued until June 27, 2024. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented CSS from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: Repeat finding 2023-002 from fiscal year 2023. Recommendation: CSS should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: CSS management will improve staffing and internal controls to ensure compliance with the timely reporting requirements stated in 2 CFR §200.512.