Audit 380037

TIMELY SUBMISSION OF GRANT CLOSE-OUT FINANCIAL REPORTING Assistance Listing Number: 93.566 Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: County of Los Angeles - Department of Public Social Services Federal Program: Employment Support Partnership - Refugee Employment & Acculturation Services Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: In accordance with the terms and conditions of the program contracts, Catholic Charities is required to submit the grant close-out financial reports no later than one month after the contract term ends. Condition and Context: One report out of the two tested was submitted 58 days later than the due date. Cause: Catholic Charities lacked sufficient accounting resources to submit the annual financial reports on a timely basis. Effect or Potential Effect: Catholic Charities was not in compliance with reporting requirements. Questioned Costs: None Repeat Finding: No Recommendation: We recommend management establish controls over federal program report submission to ensure reports are submitted by the required due dates. Views of Responsible Officials: Management agrees and acknowledges the finding. Refer to the Management Correction Plan.

TIMELY SUBMISSION OF MONTHLY FINANCIAL REPORTING Assistance Listing Number: 93.676 Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: Global Refuge and U.S. Conference of Catholic Bishops Federal Program: Angel's Flight - Home Studies and Post Release Services for Unaccompanied Alien Children Immigration - Safe Release Support Services Angel's Flight - Safe Passages II - Home Study and Post Release Services for Unaccompanied Alien Children Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: In accordance with the terms and conditions of the program contracts, Catholic Charities is required to submit monthly financial reports no later than the 10th of the month following the expense month. Condition and Context: Seven reports out of the nine tested were submitted on average 18 days later than the due date. Cause: Catholic Charities lacked sufficient accounting resources to submit the annual financial reports on a timely basis. Effect or Potential Effect: Catholic Charities was not in compliance with reporting requirements. Questioned Costs: None Repeat Finding: No Recommendation: We recommend management establish controls over federal program report submission to ensure reports are submitted by the required due dates. Views of Responsible Officials: Management agrees and acknowledges the finding. Refer to the Management Correction Plan.

TIMELY SUBMISSION OF MONTHLY FINANCIAL REPORTING Assistance Listing Number: 97.088 Federal Agency: U.S. Department of Homeland Security Pass-Through Entity: Catholic Charities of California Federal Program: Disaster Case Management Programs Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: In accordance with the terms and conditions of the program contracts, Catholic Charities is required to submit monthly financial reports no later than the 5th day of the following month. Condition and Context: Three reports out of the three tested were submitted on average 27 days later than the due date. Cause: Catholic Charities lacked sufficient accounting resources to submit the annual financial reports on a timely basis. Effect or Potential Effect: Catholic Charities was not in compliance with reporting requirements. Questioned Costs: None Repeat Finding: No Recommendation: We recommend management establish controls over federal program report submission to ensure reports are submitted by the required due dates. Views of Responsible Officials: Management agrees and acknowledges the finding. Refer to the Management Correction Plan.

TIMELY SUBMISSION OF FINANCIAL REPORTS Assistance Listing Number: 17.258, 17.259, 17.278 Federal Agency: U.S. Department of Labor Pass-Through Entity: County of Los Angeles - Department of Economic Opportunity, City of Los Angeles - Economic & Workforce Development Department, and KRA Corporation Federal Program: Archdiocesan Youth Employment Services - LA County One Stop Operator Archdiocesan Youth Employment Services - WIOA YouthSource Centers - WIOA Title I Youth - South Archdiocesan Youth Employment Services - WIOA Youth Program Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: In accordance with the terms and conditions of the program contracts, Catholic Charities is required to submit monthly financial reports no later than the 15th day of the following month. Condition and Context: Program reports during the year ended June 30, 2025 were submitted on average 36 days later than the due date. Cause: Catholic Charities lacked sufficient accounting resources to submit the annual financial reports on a timely basis. Effect or Potential Effect: Catholic Charities was not in compliance with reporting requirements. Questioned Costs: None Repeat Finding: Yes, reported as 2024-002. Recommendation: We recommend management establish controls over federal program report submission to ensure reports are submitted by the required due dates. Views of Responsible Officials: Management agrees and acknowledges the finding. Refer to the Management Correction Plan.