FAC Explorer

Audit 392669

FY End
2025-09-30
Total Expended
$13.09M
Findings
3
Programs
16
Organization: Commonwealth Cahtolic Charities (VA)
Year: 2025 Accepted: 2026-03-19
Auditor: FORVIS MAZARS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1181410 2025-002 Material Weakness Yes E
1181411 2025-002 Material Weakness Yes E
1181412 2025-002 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
93.676 UNACCOMPANIED CHILDREN PROGRAM $2.34M Yes 0
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $1.35M Yes 0
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $1.23M Yes 1
14.267 CONTINUUM OF CARE PROGRAM $904,983 Yes 0
93.576 REFUGEE AND ENTRANT ASSISTANCE DISCRETIONARY GRANTS $546,187 Yes 0
19.510 U.S. REFUGEE ADMISSIONS PROGRAM $405,263 Yes 0
14.276 YOUTH HOMELESSNESS DEMONSTRATION PROGRAM $332,264 Yes 0
93.918 GRANTS TO PROVIDE OUTPATIENT EARLY INTERVENTION SERVICES WITH RESPECT TO HIV DISEASE $325,325 Yes 0
93.567 REFUGEE AND ENTRANT ASSISTANCE VOLUNTARY AGENCY PROGRAMS $177,433 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $131,500 Yes 0
14.169 HOUSING COUNSELING ASSISTANCE PROGRAM $108,817 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $108,000 Yes 0
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $42,711 Yes 0
93.598 SERVICES TO VICTIMS OF A SEVERE FORM OF TRAFFICKING $16,316 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $16,256 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $1,205 Yes 0

Contacts

Name Title Type
N8FPY1QNSGJ6 Jay Brown Auditee
8045455975 Angela Cain Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Commonwealth Catholic Charities and Affiliates (Organization) under programs of the federal government for the year ended September 30, 2025. 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). Therefore, some amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic combined financial statements. Because the schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the combined financial position, changes in net assets, or cash flows of the Organization.
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. The accompanying SEFA includes September 30, 2024 expenditures of $540,317 for Unaccompanied Alien Children Program – Federal Assistance Listing Number 93.676. Such amounts were expended in 2024, however the grant period closed prior to proper submission. The grant award was reopened and expenditures approved during the year ended September 30, 2025.
The Organization has not elected to use the de minimus indirect cost rate as allowed under the Uniform Guidance.
The Organization has received proceeds from several federal grants. Periodic audits of these grants are required and certain costs may be questioned as not being appropriate expenditures under the grant agreements. Such audits could result in the refund of grant monies to the grantor agencies. Management believes that any required refunds will be immaterial. No provision has been made in the accompanying financial statements for the refund of grant monies.

Finding Details

Finding 2025-002
Eligibility Significant Deficiency in Internal Control over Compliance Refugee and Entrant Assistance – State Administered Programs Criteria: The Organization is required to establish internal controls over compliance in order to evaluate and monitor compliance with federal statutes, regulations, and terms and conditions of their awards. Condition: The Organization did not have evidential review of eligibility by a program manager or director for participants in the program that were noted to be “walk-ins”. Cause: Documentation supporting eligibility for the program was maintained in case files for walk-in participants, however the Organization had no formal internal control review to ensure these participants were in fact eligible. Effect of potential effect: Benefit may be provided to an individual who is not eligible under the grant agreement. Questioned costs: None. Context: The deficiency was noted multiple times in a sample of 40. In all cases, there was no identified deficiency in compliance. The deficiency was deemed to be isolated to walk-in participants. Identification of prior period finding: Repeat finding. See status of finding 2024-02 in Section IV – Prior Year Findings. Recommendation: Recommendation is for the Organization to develop a secondary review of eligibility of participants with signature evidence of a program manager or director. Views of responsible officials and planned corrective actions: Management's response is reported in "Management's Views and Corrective Action Plan" included at the end of this report.