Audit 346180

FY End

2024-06-30

Total Expended

$4.47M

Findings

Programs

Organization: Catholic Community Services of the Mid-Willamette Valley, INC (OR)

Year: 2024 Accepted: 2025-03-14

Auditor: 930623286

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
528108	2024-001	-	Yes	N
528109	2024-001	-	Yes	N
528110	2024-001	-	Yes	N
528111	2024-001	-	Yes	N
528112	2024-001	-	Yes	N
528113	2024-001	-	Yes	N
528114	2024-001	-	Yes	N
528115	2024-001	-	Yes	N
528116	2024-001	-	Yes	N
528117	2024-001	-	Yes	N
528118	2024-001	-	Yes	N
528119	2024-001	-	Yes	N
528120	2024-002	-	Yes	B
528121	2024-002	-	Yes	B
528122	2024-002	-	Yes	B
528123	2024-002	-	Yes	B
528124	2024-002	-	Yes	B
528125	2024-002	-	Yes	B
528126	2024-002	-	Yes	B
528127	2024-002	-	Yes	B
528128	2024-002	-	Yes	B
528129	2024-002	-	Yes	B
528130	2024-002	-	Yes	B
528131	2024-002	-	Yes	B
1104550	2024-001	-	Yes	N
1104551	2024-001	-	Yes	N
1104552	2024-001	-	Yes	N
1104553	2024-001	-	Yes	N
1104554	2024-001	-	Yes	N
1104555	2024-001	-	Yes	N
1104556	2024-001	-	Yes	N
1104557	2024-001	-	Yes	N
1104558	2024-001	-	Yes	N
1104559	2024-001	-	Yes	N
1104560	2024-001	-	Yes	N
1104561	2024-001	-	Yes	N
1104562	2024-002	-	Yes	B
1104563	2024-002	-	Yes	B
1104564	2024-002	-	Yes	B
1104565	2024-002	-	Yes	B
1104566	2024-002	-	Yes	B
1104567	2024-002	-	Yes	B
1104568	2024-002	-	Yes	B
1104569	2024-002	-	Yes	B
1104570	2024-002	-	Yes	B
1104571	2024-002	-	Yes	B
1104572	2024-002	-	Yes	B
1104573	2024-002	-	Yes	B

Programs

ALN	Program	Spent	Major	Findings
14.218	Community Development Block Grants/entitlement Grants	$390,399	-	0
21.027	Coronavirus State and Local Fiscal Recovery Funds	$250,000	-	0
14.239	Home Investment Partnerships Program	$169,160	Yes	2
14.195	Project-Based Rental Assistance (pbra)	$14,345	-	0

Contacts

Name	Title	Type
FM4KKNEARTL4	Steve Nass	Auditee
5038567058	Andy Maffia	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. Loan guarantees are reported in the Schedule at the beginning balance of each outstanding loan. De Minimis Rate Used: N Rate Explanation: The Organization does not use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance, they use a negotiated rate, approved by the granting agency, for each grant. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Catholic Community Services Foundation (the Organization) under programs of the federal government for the year ended June 30, 2024. 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.

Title: Summary of Significant Accounting Policies 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. Loan guarantees are reported in the Schedule at the beginning balance of each outstanding loan. De Minimis Rate Used: N Rate Explanation: The Organization does not use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance, they use a negotiated rate, approved by the granting agency, for each grant. 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. Loan guarantees are reported in the Schedule at the beginning balance of each outstanding loan.

Title: Indirect Cost Rate 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. Loan guarantees are reported in the Schedule at the beginning balance of each outstanding loan. De Minimis Rate Used: N Rate Explanation: The Organization does not use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance, they use a negotiated rate, approved by the granting agency, for each grant. The Organization does not use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance, they use a negotiated rate, approved by the granting agency, for each grant.

Title: Loans and Loan Guarantees 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. Loan guarantees are reported in the Schedule at the beginning balance of each outstanding loan. De Minimis Rate Used: N Rate Explanation: The Organization does not use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance, they use a negotiated rate, approved by the granting agency, for each grant. The Organization has forgivable loans that have continuing compliance requirements included in the Schedule. The ending balances of both the loans and the forgivable loans reported in the Schedule are as follows at June 30, 2024: Entitlement Grants Cluster: Community Development Block Grants/Entitlement Grants (ALN 14.218) - $390,399 HOME Investment Partnerships Program (ALN 14.239) - $3,477,560

Finding Details

Finding 2024-001

Criteria: During the period of affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME-assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 5 were out of compliance as an inspection should have been completed by October 2023, and 1 was out of compliance as an inspection should have been completed by September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely, but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.

Finding 2024-001

Finding 2024-002

Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization utilized a third-party provider during the year, and new recertifications were completed by the provider. However, for the one home identified, the rent for a tenant did not agree to the minimum tenant contribution to rent. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent, which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.

Finding 2024-002

Finding 2024-001

Finding 2024-002