FAC Explorer

Audit 347876

FY End
2024-06-30
Total Expended
$1.25M
Findings
6
Programs
8
Organization: Catholic Charities of the Diocese of Palm Beach County, Inc. (FL)
Year: 2024 Accepted: 2025-03-25
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
529843 2024-002 Significant Deficiency - G
529844 2024-002 Significant Deficiency - G
529845 2024-002 Significant Deficiency - G
1106285 2024-002 Significant Deficiency - G
1106286 2024-002 Significant Deficiency - G
1106287 2024-002 Significant Deficiency - G

Programs

ALN Program Spent Major Findings
93.567 Refugee and Entrant Assistance Voluntary Agency Programs $314,336 - 0
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $142,778 - 0
93.558 Temporary Assistance for Needy Families $124,000 - 0
93.598 Services to Victims of A Severe Form of Trafficking $83,631 - 0
16.320 Services for Trafficking Victims $70,372 Yes 1
16.575 Crime Victim Assistance $47,015 - 0
97.024 Emergency Food and Shelter National Board Program $2,106 - 0
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) 94.002 $2,104 - 0

Contacts

Name Title Type
C1X1NCTRB848 Joseph Padilla Auditee
5613603335 Tori Lehman Auditor
No contacts on file

Notes to SEFA

Accounting Policies: BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Catholic Charities of the Diocese of Palm Beach, Inc. 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 2 CFR 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 Catholic Charities of the Diocese of Palm Beach, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Catholic Charities of the Diocese of Palm Beach, Inc. SUMMARY OF SIGNIFICANT 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: Catholic Charities of the Diocese of Palm Beach, Inc. has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
Federal Agency: Department of Justice Program Title: Department of Justice Housing Assistance Listing Number: 16.320 Award Period: October 1, 2023 - September 30, 2026 • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria: 2 CRF 200.305(b)(3) states the Organization only request reimbursement for costs which are paid prior to the date of the reimbursement request. Condition: CLA reviewed 5 of 12 months' worth of reimbursement requests and noted that the match reported on the February 2024 reimbursement request was not calculated correctly. The individual employee matches were calculated correctly, but during preparation of the reimbursement request, the wrong number was brought into the reimbursement request due to what appears to be human error. Match reported for February 2024 was $5,685.40, but actual match should have been $1,385.56. This resulted in an overstatement of the match by $4,300.84. Since the match portion is not reimbursed to CCDPB, questioned costs are zero. Questioned costs: None Context: The sample of five reimbursement requests included reimbursement requests from different periods during the grant, inside the fiscal year. Cause: The inaccurate completion of the reimbursement requests. Repeat finding: No Recommendation: We recommend reimbursement requests be reviewed and traced back to supporting documentation prior to the filing of the reimbursement request. Views of responsible officials and planned corrective actions: No disagreement.
Finding 2024-002
Federal Agency: Department of Justice Program Title: Department of Justice Housing Assistance Listing Number: 16.320 Award Period: October 1, 2023 - September 30, 2026 • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria: 2 CRF 200.305(b)(3) states the Organization only request reimbursement for costs which are paid prior to the date of the reimbursement request. Condition: CLA reviewed 5 of 12 months' worth of reimbursement requests and noted that the match reported on the February 2024 reimbursement request was not calculated correctly. The individual employee matches were calculated correctly, but during preparation of the reimbursement request, the wrong number was brought into the reimbursement request due to what appears to be human error. Match reported for February 2024 was $5,685.40, but actual match should have been $1,385.56. This resulted in an overstatement of the match by $4,300.84. Since the match portion is not reimbursed to CCDPB, questioned costs are zero. Questioned costs: None Context: The sample of five reimbursement requests included reimbursement requests from different periods during the grant, inside the fiscal year. Cause: The inaccurate completion of the reimbursement requests. Repeat finding: No Recommendation: We recommend reimbursement requests be reviewed and traced back to supporting documentation prior to the filing of the reimbursement request. Views of responsible officials and planned corrective actions: No disagreement.
Finding 2024-002
Federal Agency: Department of Justice Program Title: Department of Justice Housing Assistance Listing Number: 16.320 Award Period: October 1, 2023 - September 30, 2026 • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria: 2 CRF 200.305(b)(3) states the Organization only request reimbursement for costs which are paid prior to the date of the reimbursement request. Condition: CLA reviewed 5 of 12 months' worth of reimbursement requests and noted that the match reported on the February 2024 reimbursement request was not calculated correctly. The individual employee matches were calculated correctly, but during preparation of the reimbursement request, the wrong number was brought into the reimbursement request due to what appears to be human error. Match reported for February 2024 was $5,685.40, but actual match should have been $1,385.56. This resulted in an overstatement of the match by $4,300.84. Since the match portion is not reimbursed to CCDPB, questioned costs are zero. Questioned costs: None Context: The sample of five reimbursement requests included reimbursement requests from different periods during the grant, inside the fiscal year. Cause: The inaccurate completion of the reimbursement requests. Repeat finding: No Recommendation: We recommend reimbursement requests be reviewed and traced back to supporting documentation prior to the filing of the reimbursement request. Views of responsible officials and planned corrective actions: No disagreement.
Finding 2024-002
Federal Agency: Department of Justice Program Title: Department of Justice Housing Assistance Listing Number: 16.320 Award Period: October 1, 2023 - September 30, 2026 • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria: 2 CRF 200.305(b)(3) states the Organization only request reimbursement for costs which are paid prior to the date of the reimbursement request. Condition: CLA reviewed 5 of 12 months' worth of reimbursement requests and noted that the match reported on the February 2024 reimbursement request was not calculated correctly. The individual employee matches were calculated correctly, but during preparation of the reimbursement request, the wrong number was brought into the reimbursement request due to what appears to be human error. Match reported for February 2024 was $5,685.40, but actual match should have been $1,385.56. This resulted in an overstatement of the match by $4,300.84. Since the match portion is not reimbursed to CCDPB, questioned costs are zero. Questioned costs: None Context: The sample of five reimbursement requests included reimbursement requests from different periods during the grant, inside the fiscal year. Cause: The inaccurate completion of the reimbursement requests. Repeat finding: No Recommendation: We recommend reimbursement requests be reviewed and traced back to supporting documentation prior to the filing of the reimbursement request. Views of responsible officials and planned corrective actions: No disagreement.
Finding 2024-002
Federal Agency: Department of Justice Program Title: Department of Justice Housing Assistance Listing Number: 16.320 Award Period: October 1, 2023 - September 30, 2026 • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria: 2 CRF 200.305(b)(3) states the Organization only request reimbursement for costs which are paid prior to the date of the reimbursement request. Condition: CLA reviewed 5 of 12 months' worth of reimbursement requests and noted that the match reported on the February 2024 reimbursement request was not calculated correctly. The individual employee matches were calculated correctly, but during preparation of the reimbursement request, the wrong number was brought into the reimbursement request due to what appears to be human error. Match reported for February 2024 was $5,685.40, but actual match should have been $1,385.56. This resulted in an overstatement of the match by $4,300.84. Since the match portion is not reimbursed to CCDPB, questioned costs are zero. Questioned costs: None Context: The sample of five reimbursement requests included reimbursement requests from different periods during the grant, inside the fiscal year. Cause: The inaccurate completion of the reimbursement requests. Repeat finding: No Recommendation: We recommend reimbursement requests be reviewed and traced back to supporting documentation prior to the filing of the reimbursement request. Views of responsible officials and planned corrective actions: No disagreement.
Finding 2024-002
Federal Agency: Department of Justice Program Title: Department of Justice Housing Assistance Listing Number: 16.320 Award Period: October 1, 2023 - September 30, 2026 • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria: 2 CRF 200.305(b)(3) states the Organization only request reimbursement for costs which are paid prior to the date of the reimbursement request. Condition: CLA reviewed 5 of 12 months' worth of reimbursement requests and noted that the match reported on the February 2024 reimbursement request was not calculated correctly. The individual employee matches were calculated correctly, but during preparation of the reimbursement request, the wrong number was brought into the reimbursement request due to what appears to be human error. Match reported for February 2024 was $5,685.40, but actual match should have been $1,385.56. This resulted in an overstatement of the match by $4,300.84. Since the match portion is not reimbursed to CCDPB, questioned costs are zero. Questioned costs: None Context: The sample of five reimbursement requests included reimbursement requests from different periods during the grant, inside the fiscal year. Cause: The inaccurate completion of the reimbursement requests. Repeat finding: No Recommendation: We recommend reimbursement requests be reviewed and traced back to supporting documentation prior to the filing of the reimbursement request. Views of responsible officials and planned corrective actions: No disagreement.