FAC Explorer

Audit 363852

FY End
2024-12-31
Total Expended
$1.48M
Findings
8
Programs
12
Organization: Catholic Family Services D/b/a Catholic Charities Diocese of Kalamazoo (MI)
Year: 2024 Accepted: 2025-08-07
Auditor: Seber Tans Plc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
572982 2024-001 - Yes L
572983 2024-001 - Yes L
572984 2024-001 - Yes L
572985 2024-001 - Yes L
1149424 2024-001 - Yes L
1149425 2024-001 - Yes L
1149426 2024-001 - Yes L
1149427 2024-001 - Yes L

Programs

ALN Program Spent Major Findings
14.239 Home Investment Partnerships Program $598,989 Yes 0
93.623 Basic Center Grant $135,096 - 0
14.195 Project-Based Rental Assistance (pbra) $61,114 - 0
93.558 Temporary Assistance for Needy Families $34,938 Yes 1
93.550 Transitional Living for Homeless Youth $14,946 - 0
93.667 Social Services Block Grant $14,433 - 0
14.231 Emergency Solutions Grant Program $9,661 - 0
93.590 Community-Based Child Abuse Prevention Grants $8,334 - 0
97.024 Emergency Food and Shelter National Board Program $1,500 - 0
10.553 School Breakfast Program $912 - 0
10.555 National School Lunch Program $265 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $0 - 0

Contacts

Name Title Type
LJTLNLWER8Z4 Angela Drew Auditee
2693819800 Brian Krol Auditor
No contacts on file

Notes to SEFA

Title: NOTE A – Basis of Presentation Accounting Policies: Our audit was conducted for the purpose of forming an opinion on the combined financial statements as a whole. The accompanying schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is presented for purposes of additional analysis and is not a required part of the combined financial statements. De Minimis Rate Used: Y Rate Explanation: Catholic Family Services d/b/a Catholic Charities Diocese of Kalamazoo and Catholic Family Services Nonprofit Housing Corporation have elected to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Catholic Family Services d/b/a Catholic Charities Diocese of Kalamazoo and Catholic Family Services Nonprofit Housing Corporation under programs of the federal government for the year ended December 31, 2023. 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 Catholic Family Services d/b/a Catholic Charities Diocese of Kalamazoo and Catholic Family Services Nonprofit Housing Corporation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Catholic Family Services d/b/a Catholic Charities Diocese of Kalamazoo and Catholic Family Services Nonprofit Housing Corporation.
Title: NOTE B – Summary of Significant Accounting Policies Accounting Policies: Our audit was conducted for the purpose of forming an opinion on the combined financial statements as a whole. The accompanying schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is presented for purposes of additional analysis and is not a required part of the combined financial statements. De Minimis Rate Used: Y Rate Explanation: Catholic Family Services d/b/a Catholic Charities Diocese of Kalamazoo and Catholic Family Services Nonprofit Housing Corporation have elected to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. 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 and/or OMB Circular A-122, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the combined financial statements.
Title: NOTE C – Indirect Cost Rate Accounting Policies: Our audit was conducted for the purpose of forming an opinion on the combined financial statements as a whole. The accompanying schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is presented for purposes of additional analysis and is not a required part of the combined financial statements. De Minimis Rate Used: Y Rate Explanation: Catholic Family Services d/b/a Catholic Charities Diocese of Kalamazoo and Catholic Family Services Nonprofit Housing Corporation have elected to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. Catholic Family Services d/b/a Catholic Charities Diocese of Kalamazoo and Catholic Family Services Nonprofit Housing Corporation have elected to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.
Title: NOTE D – Funding Provided to Subrecipients Accounting Policies: Our audit was conducted for the purpose of forming an opinion on the combined financial statements as a whole. The accompanying schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is presented for purposes of additional analysis and is not a required part of the combined financial statements. De Minimis Rate Used: Y Rate Explanation: Catholic Family Services d/b/a Catholic Charities Diocese of Kalamazoo and Catholic Family Services Nonprofit Housing Corporation have elected to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. Of the federal expenditures presented in the schedule, Catholic Family Services d/b/a Catholic Charities Diocese of Kalamazoo and Catholic Family Services Nonprofit Housing Corporation provided federal awards to subrecipients as follows: Assistance Listing Number Program Name Subrecipient Receiving Funds Amount Provided to Subrecipients 93.590 Child Abuse & Neglect Prevention Kalamazoo RESA $ 21,280 $ 21,280
Title: NOTE E – Reconciliation of Schedule of Federal Awards to Combined Financial Statement Accounting Policies: Our audit was conducted for the purpose of forming an opinion on the combined financial statements as a whole. The accompanying schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is presented for purposes of additional analysis and is not a required part of the combined financial statements. De Minimis Rate Used: Y Rate Explanation: Catholic Family Services d/b/a Catholic Charities Diocese of Kalamazoo and Catholic Family Services Nonprofit Housing Corporation have elected to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. The following reconciles the schedule of expenditures of federal awards to the combined financial statements: Total federal expenditures from schedule $ 1,475,183 Home Investment Partnership Program (recorded as repayable grant in combined financial statements) (598,989) Section 8 (recorded as rental assistance in combined financial statements) (61,114) Federal Revenue Recorded in Combined Financial Statements $ 815,080

Finding Details

Finding 2024-001
2024-001 – Noncompliance with Program Reporting Requirements Condition and Criteria: Under the Temporary Assistance for Needy Families Program (Department of Health and Human Services – CFDA No. 93.558), reporting of days served for three enrollees in the program was not accurately submitted. This resulted in inaccurate client participation information being included with the monthly program billing submissions. Cause: Lack of adequate control over the program billing submissions created the ability for information required to be submitted with the monthly billing to be reported inaccurately. Effect: No additional billings nor required refunds to the grantor would result from correction of the errors noted. Recommendation: We recommend that the Organization establish controls to ensure the accuracy of the reporting of enrollee service days, as well as instituting a review process to catch any potential errors prior to submission. Management Response: The Organization has reviewed its procedure for ensuring the days of care recorded match the days of Service submitted for the monthly substantiation reports. We have addressed this matter in two ways. We have re-trained staff as to the requirements of the State of Michigan and how to calculate and record days of care for youth residing at the Ark. Additionally, we will have both our Compliance Officer and Data Analyst review the files and days of care tabulation to ensure accuracy in the submission of days of care to Michigan Department of Health and Human Services (“MDHHS”).
Finding 2024-001
2024-001 – Noncompliance with Program Reporting Requirements Condition and Criteria: Under the Temporary Assistance for Needy Families Program (Department of Health and Human Services – CFDA No. 93.558), reporting of days served for three enrollees in the program was not accurately submitted. This resulted in inaccurate client participation information being included with the monthly program billing submissions. Cause: Lack of adequate control over the program billing submissions created the ability for information required to be submitted with the monthly billing to be reported inaccurately. Effect: No additional billings nor required refunds to the grantor would result from correction of the errors noted. Recommendation: We recommend that the Organization establish controls to ensure the accuracy of the reporting of enrollee service days, as well as instituting a review process to catch any potential errors prior to submission. Management Response: The Organization has reviewed its procedure for ensuring the days of care recorded match the days of Service submitted for the monthly substantiation reports. We have addressed this matter in two ways. We have re-trained staff as to the requirements of the State of Michigan and how to calculate and record days of care for youth residing at the Ark. Additionally, we will have both our Compliance Officer and Data Analyst review the files and days of care tabulation to ensure accuracy in the submission of days of care to Michigan Department of Health and Human Services (“MDHHS”).
Finding 2024-001
2024-001 – Noncompliance with Program Reporting Requirements Condition and Criteria: Under the Temporary Assistance for Needy Families Program (Department of Health and Human Services – CFDA No. 93.558), reporting of days served for three enrollees in the program was not accurately submitted. This resulted in inaccurate client participation information being included with the monthly program billing submissions. Cause: Lack of adequate control over the program billing submissions created the ability for information required to be submitted with the monthly billing to be reported inaccurately. Effect: No additional billings nor required refunds to the grantor would result from correction of the errors noted. Recommendation: We recommend that the Organization establish controls to ensure the accuracy of the reporting of enrollee service days, as well as instituting a review process to catch any potential errors prior to submission. Management Response: The Organization has reviewed its procedure for ensuring the days of care recorded match the days of Service submitted for the monthly substantiation reports. We have addressed this matter in two ways. We have re-trained staff as to the requirements of the State of Michigan and how to calculate and record days of care for youth residing at the Ark. Additionally, we will have both our Compliance Officer and Data Analyst review the files and days of care tabulation to ensure accuracy in the submission of days of care to Michigan Department of Health and Human Services (“MDHHS”).
Finding 2024-001
2024-001 – Noncompliance with Program Reporting Requirements Condition and Criteria: Under the Temporary Assistance for Needy Families Program (Department of Health and Human Services – CFDA No. 93.558), reporting of days served for three enrollees in the program was not accurately submitted. This resulted in inaccurate client participation information being included with the monthly program billing submissions. Cause: Lack of adequate control over the program billing submissions created the ability for information required to be submitted with the monthly billing to be reported inaccurately. Effect: No additional billings nor required refunds to the grantor would result from correction of the errors noted. Recommendation: We recommend that the Organization establish controls to ensure the accuracy of the reporting of enrollee service days, as well as instituting a review process to catch any potential errors prior to submission. Management Response: The Organization has reviewed its procedure for ensuring the days of care recorded match the days of Service submitted for the monthly substantiation reports. We have addressed this matter in two ways. We have re-trained staff as to the requirements of the State of Michigan and how to calculate and record days of care for youth residing at the Ark. Additionally, we will have both our Compliance Officer and Data Analyst review the files and days of care tabulation to ensure accuracy in the submission of days of care to Michigan Department of Health and Human Services (“MDHHS”).
Finding 2024-001
2024-001 – Noncompliance with Program Reporting Requirements Condition and Criteria: Under the Temporary Assistance for Needy Families Program (Department of Health and Human Services – CFDA No. 93.558), reporting of days served for three enrollees in the program was not accurately submitted. This resulted in inaccurate client participation information being included with the monthly program billing submissions. Cause: Lack of adequate control over the program billing submissions created the ability for information required to be submitted with the monthly billing to be reported inaccurately. Effect: No additional billings nor required refunds to the grantor would result from correction of the errors noted. Recommendation: We recommend that the Organization establish controls to ensure the accuracy of the reporting of enrollee service days, as well as instituting a review process to catch any potential errors prior to submission. Management Response: The Organization has reviewed its procedure for ensuring the days of care recorded match the days of Service submitted for the monthly substantiation reports. We have addressed this matter in two ways. We have re-trained staff as to the requirements of the State of Michigan and how to calculate and record days of care for youth residing at the Ark. Additionally, we will have both our Compliance Officer and Data Analyst review the files and days of care tabulation to ensure accuracy in the submission of days of care to Michigan Department of Health and Human Services (“MDHHS”).
Finding 2024-001
2024-001 – Noncompliance with Program Reporting Requirements Condition and Criteria: Under the Temporary Assistance for Needy Families Program (Department of Health and Human Services – CFDA No. 93.558), reporting of days served for three enrollees in the program was not accurately submitted. This resulted in inaccurate client participation information being included with the monthly program billing submissions. Cause: Lack of adequate control over the program billing submissions created the ability for information required to be submitted with the monthly billing to be reported inaccurately. Effect: No additional billings nor required refunds to the grantor would result from correction of the errors noted. Recommendation: We recommend that the Organization establish controls to ensure the accuracy of the reporting of enrollee service days, as well as instituting a review process to catch any potential errors prior to submission. Management Response: The Organization has reviewed its procedure for ensuring the days of care recorded match the days of Service submitted for the monthly substantiation reports. We have addressed this matter in two ways. We have re-trained staff as to the requirements of the State of Michigan and how to calculate and record days of care for youth residing at the Ark. Additionally, we will have both our Compliance Officer and Data Analyst review the files and days of care tabulation to ensure accuracy in the submission of days of care to Michigan Department of Health and Human Services (“MDHHS”).
Finding 2024-001
2024-001 – Noncompliance with Program Reporting Requirements Condition and Criteria: Under the Temporary Assistance for Needy Families Program (Department of Health and Human Services – CFDA No. 93.558), reporting of days served for three enrollees in the program was not accurately submitted. This resulted in inaccurate client participation information being included with the monthly program billing submissions. Cause: Lack of adequate control over the program billing submissions created the ability for information required to be submitted with the monthly billing to be reported inaccurately. Effect: No additional billings nor required refunds to the grantor would result from correction of the errors noted. Recommendation: We recommend that the Organization establish controls to ensure the accuracy of the reporting of enrollee service days, as well as instituting a review process to catch any potential errors prior to submission. Management Response: The Organization has reviewed its procedure for ensuring the days of care recorded match the days of Service submitted for the monthly substantiation reports. We have addressed this matter in two ways. We have re-trained staff as to the requirements of the State of Michigan and how to calculate and record days of care for youth residing at the Ark. Additionally, we will have both our Compliance Officer and Data Analyst review the files and days of care tabulation to ensure accuracy in the submission of days of care to Michigan Department of Health and Human Services (“MDHHS”).
Finding 2024-001
2024-001 – Noncompliance with Program Reporting Requirements Condition and Criteria: Under the Temporary Assistance for Needy Families Program (Department of Health and Human Services – CFDA No. 93.558), reporting of days served for three enrollees in the program was not accurately submitted. This resulted in inaccurate client participation information being included with the monthly program billing submissions. Cause: Lack of adequate control over the program billing submissions created the ability for information required to be submitted with the monthly billing to be reported inaccurately. Effect: No additional billings nor required refunds to the grantor would result from correction of the errors noted. Recommendation: We recommend that the Organization establish controls to ensure the accuracy of the reporting of enrollee service days, as well as instituting a review process to catch any potential errors prior to submission. Management Response: The Organization has reviewed its procedure for ensuring the days of care recorded match the days of Service submitted for the monthly substantiation reports. We have addressed this matter in two ways. We have re-trained staff as to the requirements of the State of Michigan and how to calculate and record days of care for youth residing at the Ark. Additionally, we will have both our Compliance Officer and Data Analyst review the files and days of care tabulation to ensure accuracy in the submission of days of care to Michigan Department of Health and Human Services (“MDHHS”).