FAC Explorer

Audit 3591

FY End
2022-06-30
Total Expended
$3.94M
Findings
4
Programs
9
Organization: Catherine McAuley Center, Inc. (IA)
Year: 2022 Accepted: 2023-11-17
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2071 2022-004 Material Weakness - L
2072 2022-005 Significant Deficiency - B
578513 2022-004 Material Weakness - L
578514 2022-005 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $1.93M Yes 0
19.510 U.s. Refugee Admissions Program $821,611 Yes 2
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $613,534 - 0
93.576 Refugee and Entrant Assistance_discretionary Grants $181,198 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $90,457 - 0
14.231 Emergency Solutions Grant Program $21,940 - 0
14.218 Community Development Block Grants/entitlement Grants $20,000 - 0
16.575 Crime Victim Assistance $16,487 - 0
97.024 Emergency Food and Shelter National Board Program $3,739 - 0

Contacts

Name Title Type
K4YJM3QN4JK9 Paula Land Auditee
3193634993 David Little 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 is entered into an indirect cost rate agreement for all programs. The schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Organization under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administration 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. Pass-through entity identifying numbers are presented where available.
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. De Minimis Rate Used: N Rate Explanation: The Organization is entered into an indirect cost rate agreement for all programs. 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.
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. De Minimis Rate Used: N Rate Explanation: The Organization is entered into an indirect cost rate agreement for all programs. The Organization has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Subrecipients 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 is entered into an indirect cost rate agreement for all programs. The Organization did not provide any federal awards to subrecipients for the year ended June 30, 2022.

Finding Details

Finding 2022-004
Federal Agency: Department of State Federal Program Name: U.S. Refugee Admissions Program Assistance Listing Number: 19.510 Pass-Through Agency: U.S. Committee for Refugees and Immigrants Pass-Through Numbers: SPRMCO21CA3006, SPRMCO22CA0021, SPRMCO21CA3294 Award Period: October 1, 2020 through September 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance (Qualified Opinion) Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting requirements. The pass-through agency requires quarerly financial reports to be submitted by the fifth business day of the month following the end of each federal fiscal year quarter. The Organization should have internal controls designed to ensure complainace with those provisions. Condition: Quarterly financial reports did not have adeqauate supporting documentation, were not properly approved/reviewed, and did not accurately disclose expenditures. Questioned costs: None Context: Selected four quarterly financial reports for testing noting the reports did not have adequate supporting documentation, proper approval/review, or accurate expenditure activity. Cause: The Organization does not have an adequate system in place to ensure quarterly reports have sufficient supporting documentation, proper approval/review, and accurate reporting prior to submission. Effect: The effect of this condition increases the possibility that quarterly financial reports are misstated or inaccurate. Repeat Finding: No Recommendation: Policies and procedures should be in place to ensure quarterly financial reports are properly supported, accurately reported, and adequately approved/reviewed. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-005
Federal Agency: Department of State Federal Program Name: U.S. Refugee Admissions Program Assistance Listing Number: 19.510 Pass-Through Agency: U.S. Committee for Refugees and Immigrants Pass-Through Numbers: SPRMCO21CA3006, SPRMCO22CA0021, SPRMCO21CA3294 Award Period: October 1, 2020 through September 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs. The passthrough agency allows indirect costs to be calculated and claimed towards each grant. The Organization should have internal controls designed to ensure complainace with those provisions. Condition: There is no internal control structure around the calculation of indirect costs. Questioned costs: None Context: Obtained the indirect cost calculation noting there was no review process in place to ensure that indirect costs were properly calculated. Cause: The Organization does not have an adequate system in place to ensure indirect costs are properly calculated and reviewed. Effect: The effect of this condition increases the possibility that indirect costs are improperly calculated and claimed. Repeat Finding: No Recommendation: Policies and procedures should be in place to ensure indirect costs are being properly calculated and adequately reviewed/approved. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Federal Agency: Department of State Federal Program Name: U.S. Refugee Admissions Program Assistance Listing Number: 19.510 Pass-Through Agency: U.S. Committee for Refugees and Immigrants Pass-Through Numbers: SPRMCO21CA3006, SPRMCO22CA0021, SPRMCO21CA3294 Award Period: October 1, 2020 through September 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance (Qualified Opinion) Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting requirements. The pass-through agency requires quarerly financial reports to be submitted by the fifth business day of the month following the end of each federal fiscal year quarter. The Organization should have internal controls designed to ensure complainace with those provisions. Condition: Quarterly financial reports did not have adeqauate supporting documentation, were not properly approved/reviewed, and did not accurately disclose expenditures. Questioned costs: None Context: Selected four quarterly financial reports for testing noting the reports did not have adequate supporting documentation, proper approval/review, or accurate expenditure activity. Cause: The Organization does not have an adequate system in place to ensure quarterly reports have sufficient supporting documentation, proper approval/review, and accurate reporting prior to submission. Effect: The effect of this condition increases the possibility that quarterly financial reports are misstated or inaccurate. Repeat Finding: No Recommendation: Policies and procedures should be in place to ensure quarterly financial reports are properly supported, accurately reported, and adequately approved/reviewed. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-005
Federal Agency: Department of State Federal Program Name: U.S. Refugee Admissions Program Assistance Listing Number: 19.510 Pass-Through Agency: U.S. Committee for Refugees and Immigrants Pass-Through Numbers: SPRMCO21CA3006, SPRMCO22CA0021, SPRMCO21CA3294 Award Period: October 1, 2020 through September 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs. The passthrough agency allows indirect costs to be calculated and claimed towards each grant. The Organization should have internal controls designed to ensure complainace with those provisions. Condition: There is no internal control structure around the calculation of indirect costs. Questioned costs: None Context: Obtained the indirect cost calculation noting there was no review process in place to ensure that indirect costs were properly calculated. Cause: The Organization does not have an adequate system in place to ensure indirect costs are properly calculated and reviewed. Effect: The effect of this condition increases the possibility that indirect costs are improperly calculated and claimed. Repeat Finding: No Recommendation: Policies and procedures should be in place to ensure indirect costs are being properly calculated and adequately reviewed/approved. Views of Responsible Officials: There is no disagreement with the audit finding.