#2022-004 ? Compliance Finding: Grant and Contract Management; Reporting This is a partial repeat of prior year finding #2021-004 Conditions and Criteria: ? One of the quarterly combined reports for the Foster Grandparent/Senior Companion Cluster was submitted late. Cause/Context: ? The report for the period ended March 31, 2022, was submitted on June 1, 2022. The reports are due one month after the period end. Recommendations: ? We recommend the reports be filed timely according to the deadlines established by the funding entity and/or contract. Views of Responsible Officials and Planned Corrective Actions: Timely reporting is very important to Catholic Charities West Michigan and we agree that we must file reports due by their deadline. Every effort is made to assure deadlines for the Foster Grandparent/Senior Companion Cluster and all of our other deadlines are met. We have implemented a process including monthly meetings with the program supervisor and the Finance Accountant to review activity and close the month. All reporting is now filed timely based on a due date schedule provided by the funding entity.
#2022-002 ? Significant Deficiency: Grant and Contract Management Compliance Finding: Administrative Requirements of Uniform Guidance ? Administrative Policies This is a partial repeat of prior year finding #2021-002 Conditions and Criteria: Policies associated with Financial Management and Cash Management as they pertain to the management of federal awards are in need of enhancement to meet the administrative requirements of Uniform Guidance. Cause/Context: Catholic Charities West Michigan has general policies and procedures that are applicable to federal awards. However, there are additional unique policy requirements related to Financial Management and Cash Management that are key to the Organization?s federal programs. Recommendations: ? Catholic Charities West Michigan should consider the following written policy additions or updates: o Financial Management (200.302): written documentation of procedures for tracking federal awards by assistance number, grant amount, awarding agency, relationship (vendor/contractor vs. subrecipient), as well as the process for monitoring to ensure funding is not over or underspent. This will support the timely and accurate preparation of the SEFA. o Cash Management (200.302): A general policy and supporting procedures are required by Uniform Guidance in order to minimize the time that elapses between draw and expenditure of federal dollars. This is typically a compliance concern when funds are drawn prior to expenditure. Catholic Charities West Michigan adopted a Cash Management Policy and related procedures in February 2023. Views of Responsible Officials and Planned Corrective Actions: Catholic Charities West Michigan is in agreement with the recommendations of the auditors. A Cash Management policy was written and adopted in February 2023. The Financial Management policy is being drafted for Board approval no later than September 30, 2023.
#2022-003 ? Significant Deficiency: Grant and Contract Management; Reporting This is a partial repeat of prior year finding #2021-003 Conditions and Criteria: Catholic Charities West Michigan has in place policies that require a separate review after the preparation of reports, however: ? Two semi-annual reports for the Foster Grandparent/Senior Companion Cluster were prepared and submitted by the same individual without a separate review. ? Two quarterly Payment Management Services reports for Foster Grandparents/Senior Companion Cluster were prepared and submitted by the same individual without a separate review. Cause/Context: ? The quarterly and semi-annual reports for the Foster Grandparent/Senior Companion program were prepared and submitted by the program director. The same individual that submits reports also prepares them. The reports were not reviewed. Recommendations: ? An individual independent of the preparation of financial and program reports should review and approve those reports. This began to occur in June 2022 for the Foster Grandparent/Senior Companion program. Views of Responsible Officials and Planned Corrective Actions: Catholic Charities West Michigan agrees that a separate review of both semi-annual reports and the quarterly Payment Management Services reports for Foster Grandparents/Senior Companion Cluster needs to occur and we have made those changes June 2022 as noted in the recommendations for this item.
#2022-003 ? Significant Deficiency: Grant and Contract Management; Reporting This is a partial repeat of prior year finding #2021-003 Conditions and Criteria: Catholic Charities West Michigan has in place policies that require a separate review after the preparation of reports, however: ? Two semi-annual reports for the Foster Grandparent/Senior Companion Cluster were prepared and submitted by the same individual without a separate review. ? Two quarterly Payment Management Services reports for Foster Grandparents/Senior Companion Cluster were prepared and submitted by the same individual without a separate review. Cause/Context: ? The quarterly and semi-annual reports for the Foster Grandparent/Senior Companion program were prepared and submitted by the program director. The same individual that submits reports also prepares them. The reports were not reviewed. Recommendations: ? An individual independent of the preparation of financial and program reports should review and approve those reports. This began to occur in June 2022 for the Foster Grandparent/Senior Companion program. Views of Responsible Officials and Planned Corrective Actions: Catholic Charities West Michigan agrees that a separate review of both semi-annual reports and the quarterly Payment Management Services reports for Foster Grandparents/Senior Companion Cluster needs to occur and we have made those changes June 2022 as noted in the recommendations for this item.
#2022-004 ? Compliance Finding: Grant and Contract Management; Reporting This is a partial repeat of prior year finding #2021-004 Conditions and Criteria: ? One of the quarterly combined reports for the Foster Grandparent/Senior Companion Cluster was submitted late. Cause/Context: ? The report for the period ended March 31, 2022, was submitted on June 1, 2022. The reports are due one month after the period end. Recommendations: ? We recommend the reports be filed timely according to the deadlines established by the funding entity and/or contract. Views of Responsible Officials and Planned Corrective Actions: Timely reporting is very important to Catholic Charities West Michigan and we agree that we must file reports due by their deadline. Every effort is made to assure deadlines for the Foster Grandparent/Senior Companion Cluster and all of our other deadlines are met. We have implemented a process including monthly meetings with the program supervisor and the Finance Accountant to review activity and close the month. All reporting is now filed timely based on a due date schedule provided by the funding entity.
#2022-002 ? Significant Deficiency: Grant and Contract Management Compliance Finding: Administrative Requirements of Uniform Guidance ? Administrative Policies This is a partial repeat of prior year finding #2021-002 Conditions and Criteria: Policies associated with Financial Management and Cash Management as they pertain to the management of federal awards are in need of enhancement to meet the administrative requirements of Uniform Guidance. Cause/Context: Catholic Charities West Michigan has general policies and procedures that are applicable to federal awards. However, there are additional unique policy requirements related to Financial Management and Cash Management that are key to the Organization?s federal programs. Recommendations: ? Catholic Charities West Michigan should consider the following written policy additions or updates: o Financial Management (200.302): written documentation of procedures for tracking federal awards by assistance number, grant amount, awarding agency, relationship (vendor/contractor vs. subrecipient), as well as the process for monitoring to ensure funding is not over or underspent. This will support the timely and accurate preparation of the SEFA. o Cash Management (200.302): A general policy and supporting procedures are required by Uniform Guidance in order to minimize the time that elapses between draw and expenditure of federal dollars. This is typically a compliance concern when funds are drawn prior to expenditure. Catholic Charities West Michigan adopted a Cash Management Policy and related procedures in February 2023. Views of Responsible Officials and Planned Corrective Actions: Catholic Charities West Michigan is in agreement with the recommendations of the auditors. A Cash Management policy was written and adopted in February 2023. The Financial Management policy is being drafted for Board approval no later than September 30, 2023.
#2022-005 ? Significant Deficiency: Eligibility and Special Tests and Provisions Conditions and Criteria: ? Foster Grandparent and Senior Companion eligibility require income verification and background checks for Foster Grandparent and Senior Companion volunteers. Catholic Charities West Michigan procedures require the program coordinator to approve the income verification and background checks. The procedures further require the program supervisor to review the income verification. Historically, this process was documented on a checklist located in the volunteer?s file. ? Out of the sample of 20 volunteers, three new volunteers during the fiscal year had a checklist in their file, however, the checklist did not contain the signatures of the program coordinator or the program supervisor. The remaining 17 volunteers did not have a checklist to document income was verified and background checks were reviewed. Cause/Context: ? There continues to be turnover in staff in the program. ? The program is beginning to use a software to store the volunteer files. Management indicated that during the conversion process it was likely the checklists were misplaced and not retained with the rest of the volunteers? paper files. Recommendations: ? We recommend that a process and documentation be reinstated to properly track that the income verification and background checks have occurred and that these documents have the required approvals and reviews. ? As the income verifications are required annually, we recommend that this software be utilized to generate notifications to ensure timely verification. Views of Responsible Officials and Planned Corrective Actions: Catholic Charities West Michigan concurs with the observations of the auditors. Processes have been modified to assure new and renewing volunteers are properly vetted and checklists are completed and filed. The Program Coordinator completes these checklists and the Program Supervisor approves completed checklists. This practice is currently being implemented.
#2022-005 ? Significant Deficiency: Eligibility and Special Tests and Provisions Conditions and Criteria: ? Foster Grandparent and Senior Companion eligibility require income verification and background checks for Foster Grandparent and Senior Companion volunteers. Catholic Charities West Michigan procedures require the program coordinator to approve the income verification and background checks. The procedures further require the program supervisor to review the income verification. Historically, this process was documented on a checklist located in the volunteer?s file. ? Out of the sample of 20 volunteers, three new volunteers during the fiscal year had a checklist in their file, however, the checklist did not contain the signatures of the program coordinator or the program supervisor. The remaining 17 volunteers did not have a checklist to document income was verified and background checks were reviewed. Cause/Context: ? There continues to be turnover in staff in the program. ? The program is beginning to use a software to store the volunteer files. Management indicated that during the conversion process it was likely the checklists were misplaced and not retained with the rest of the volunteers? paper files. Recommendations: ? We recommend that a process and documentation be reinstated to properly track that the income verification and background checks have occurred and that these documents have the required approvals and reviews. ? As the income verifications are required annually, we recommend that this software be utilized to generate notifications to ensure timely verification. Views of Responsible Officials and Planned Corrective Actions: Catholic Charities West Michigan concurs with the observations of the auditors. Processes have been modified to assure new and renewing volunteers are properly vetted and checklists are completed and filed. The Program Coordinator completes these checklists and the Program Supervisor approves completed checklists. This practice is currently being implemented.
#2022-004 ? Compliance Finding: Grant and Contract Management; Reporting This is a partial repeat of prior year finding #2021-004 Conditions and Criteria: ? One of the quarterly combined reports for the Foster Grandparent/Senior Companion Cluster was submitted late. Cause/Context: ? The report for the period ended March 31, 2022, was submitted on June 1, 2022. The reports are due one month after the period end. Recommendations: ? We recommend the reports be filed timely according to the deadlines established by the funding entity and/or contract. Views of Responsible Officials and Planned Corrective Actions: Timely reporting is very important to Catholic Charities West Michigan and we agree that we must file reports due by their deadline. Every effort is made to assure deadlines for the Foster Grandparent/Senior Companion Cluster and all of our other deadlines are met. We have implemented a process including monthly meetings with the program supervisor and the Finance Accountant to review activity and close the month. All reporting is now filed timely based on a due date schedule provided by the funding entity.
#2022-002 ? Significant Deficiency: Grant and Contract Management Compliance Finding: Administrative Requirements of Uniform Guidance ? Administrative Policies This is a partial repeat of prior year finding #2021-002 Conditions and Criteria: Policies associated with Financial Management and Cash Management as they pertain to the management of federal awards are in need of enhancement to meet the administrative requirements of Uniform Guidance. Cause/Context: Catholic Charities West Michigan has general policies and procedures that are applicable to federal awards. However, there are additional unique policy requirements related to Financial Management and Cash Management that are key to the Organization?s federal programs. Recommendations: ? Catholic Charities West Michigan should consider the following written policy additions or updates: o Financial Management (200.302): written documentation of procedures for tracking federal awards by assistance number, grant amount, awarding agency, relationship (vendor/contractor vs. subrecipient), as well as the process for monitoring to ensure funding is not over or underspent. This will support the timely and accurate preparation of the SEFA. o Cash Management (200.302): A general policy and supporting procedures are required by Uniform Guidance in order to minimize the time that elapses between draw and expenditure of federal dollars. This is typically a compliance concern when funds are drawn prior to expenditure. Catholic Charities West Michigan adopted a Cash Management Policy and related procedures in February 2023. Views of Responsible Officials and Planned Corrective Actions: Catholic Charities West Michigan is in agreement with the recommendations of the auditors. A Cash Management policy was written and adopted in February 2023. The Financial Management policy is being drafted for Board approval no later than September 30, 2023.
#2022-003 ? Significant Deficiency: Grant and Contract Management; Reporting This is a partial repeat of prior year finding #2021-003 Conditions and Criteria: Catholic Charities West Michigan has in place policies that require a separate review after the preparation of reports, however: ? Two semi-annual reports for the Foster Grandparent/Senior Companion Cluster were prepared and submitted by the same individual without a separate review. ? Two quarterly Payment Management Services reports for Foster Grandparents/Senior Companion Cluster were prepared and submitted by the same individual without a separate review. Cause/Context: ? The quarterly and semi-annual reports for the Foster Grandparent/Senior Companion program were prepared and submitted by the program director. The same individual that submits reports also prepares them. The reports were not reviewed. Recommendations: ? An individual independent of the preparation of financial and program reports should review and approve those reports. This began to occur in June 2022 for the Foster Grandparent/Senior Companion program. Views of Responsible Officials and Planned Corrective Actions: Catholic Charities West Michigan agrees that a separate review of both semi-annual reports and the quarterly Payment Management Services reports for Foster Grandparents/Senior Companion Cluster needs to occur and we have made those changes June 2022 as noted in the recommendations for this item.
#2022-003 ? Significant Deficiency: Grant and Contract Management; Reporting This is a partial repeat of prior year finding #2021-003 Conditions and Criteria: Catholic Charities West Michigan has in place policies that require a separate review after the preparation of reports, however: ? Two semi-annual reports for the Foster Grandparent/Senior Companion Cluster were prepared and submitted by the same individual without a separate review. ? Two quarterly Payment Management Services reports for Foster Grandparents/Senior Companion Cluster were prepared and submitted by the same individual without a separate review. Cause/Context: ? The quarterly and semi-annual reports for the Foster Grandparent/Senior Companion program were prepared and submitted by the program director. The same individual that submits reports also prepares them. The reports were not reviewed. Recommendations: ? An individual independent of the preparation of financial and program reports should review and approve those reports. This began to occur in June 2022 for the Foster Grandparent/Senior Companion program. Views of Responsible Officials and Planned Corrective Actions: Catholic Charities West Michigan agrees that a separate review of both semi-annual reports and the quarterly Payment Management Services reports for Foster Grandparents/Senior Companion Cluster needs to occur and we have made those changes June 2022 as noted in the recommendations for this item.
#2022-004 ? Compliance Finding: Grant and Contract Management; Reporting This is a partial repeat of prior year finding #2021-004 Conditions and Criteria: ? One of the quarterly combined reports for the Foster Grandparent/Senior Companion Cluster was submitted late. Cause/Context: ? The report for the period ended March 31, 2022, was submitted on June 1, 2022. The reports are due one month after the period end. Recommendations: ? We recommend the reports be filed timely according to the deadlines established by the funding entity and/or contract. Views of Responsible Officials and Planned Corrective Actions: Timely reporting is very important to Catholic Charities West Michigan and we agree that we must file reports due by their deadline. Every effort is made to assure deadlines for the Foster Grandparent/Senior Companion Cluster and all of our other deadlines are met. We have implemented a process including monthly meetings with the program supervisor and the Finance Accountant to review activity and close the month. All reporting is now filed timely based on a due date schedule provided by the funding entity.
#2022-002 ? Significant Deficiency: Grant and Contract Management Compliance Finding: Administrative Requirements of Uniform Guidance ? Administrative Policies This is a partial repeat of prior year finding #2021-002 Conditions and Criteria: Policies associated with Financial Management and Cash Management as they pertain to the management of federal awards are in need of enhancement to meet the administrative requirements of Uniform Guidance. Cause/Context: Catholic Charities West Michigan has general policies and procedures that are applicable to federal awards. However, there are additional unique policy requirements related to Financial Management and Cash Management that are key to the Organization?s federal programs. Recommendations: ? Catholic Charities West Michigan should consider the following written policy additions or updates: o Financial Management (200.302): written documentation of procedures for tracking federal awards by assistance number, grant amount, awarding agency, relationship (vendor/contractor vs. subrecipient), as well as the process for monitoring to ensure funding is not over or underspent. This will support the timely and accurate preparation of the SEFA. o Cash Management (200.302): A general policy and supporting procedures are required by Uniform Guidance in order to minimize the time that elapses between draw and expenditure of federal dollars. This is typically a compliance concern when funds are drawn prior to expenditure. Catholic Charities West Michigan adopted a Cash Management Policy and related procedures in February 2023. Views of Responsible Officials and Planned Corrective Actions: Catholic Charities West Michigan is in agreement with the recommendations of the auditors. A Cash Management policy was written and adopted in February 2023. The Financial Management policy is being drafted for Board approval no later than September 30, 2023.
#2022-005 ? Significant Deficiency: Eligibility and Special Tests and Provisions Conditions and Criteria: ? Foster Grandparent and Senior Companion eligibility require income verification and background checks for Foster Grandparent and Senior Companion volunteers. Catholic Charities West Michigan procedures require the program coordinator to approve the income verification and background checks. The procedures further require the program supervisor to review the income verification. Historically, this process was documented on a checklist located in the volunteer?s file. ? Out of the sample of 20 volunteers, three new volunteers during the fiscal year had a checklist in their file, however, the checklist did not contain the signatures of the program coordinator or the program supervisor. The remaining 17 volunteers did not have a checklist to document income was verified and background checks were reviewed. Cause/Context: ? There continues to be turnover in staff in the program. ? The program is beginning to use a software to store the volunteer files. Management indicated that during the conversion process it was likely the checklists were misplaced and not retained with the rest of the volunteers? paper files. Recommendations: ? We recommend that a process and documentation be reinstated to properly track that the income verification and background checks have occurred and that these documents have the required approvals and reviews. ? As the income verifications are required annually, we recommend that this software be utilized to generate notifications to ensure timely verification. Views of Responsible Officials and Planned Corrective Actions: Catholic Charities West Michigan concurs with the observations of the auditors. Processes have been modified to assure new and renewing volunteers are properly vetted and checklists are completed and filed. The Program Coordinator completes these checklists and the Program Supervisor approves completed checklists. This practice is currently being implemented.
#2022-005 ? Significant Deficiency: Eligibility and Special Tests and Provisions Conditions and Criteria: ? Foster Grandparent and Senior Companion eligibility require income verification and background checks for Foster Grandparent and Senior Companion volunteers. Catholic Charities West Michigan procedures require the program coordinator to approve the income verification and background checks. The procedures further require the program supervisor to review the income verification. Historically, this process was documented on a checklist located in the volunteer?s file. ? Out of the sample of 20 volunteers, three new volunteers during the fiscal year had a checklist in their file, however, the checklist did not contain the signatures of the program coordinator or the program supervisor. The remaining 17 volunteers did not have a checklist to document income was verified and background checks were reviewed. Cause/Context: ? There continues to be turnover in staff in the program. ? The program is beginning to use a software to store the volunteer files. Management indicated that during the conversion process it was likely the checklists were misplaced and not retained with the rest of the volunteers? paper files. Recommendations: ? We recommend that a process and documentation be reinstated to properly track that the income verification and background checks have occurred and that these documents have the required approvals and reviews. ? As the income verifications are required annually, we recommend that this software be utilized to generate notifications to ensure timely verification. Views of Responsible Officials and Planned Corrective Actions: Catholic Charities West Michigan concurs with the observations of the auditors. Processes have been modified to assure new and renewing volunteers are properly vetted and checklists are completed and filed. The Program Coordinator completes these checklists and the Program Supervisor approves completed checklists. This practice is currently being implemented.