Audit 48822

FY End

2022-09-30

Total Expended

$1.28M

Findings

4

Programs

2

Organization: Catholic Eldercare Community Foundation (MN)

Year: 2022 Accepted: 2023-02-09

Auditor: Schechter Dokken Kanter

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
50970	2022-002	Significant Deficiency	-	P
50971	2022-002	Significant Deficiency	-	P
627412	2022-002	Significant Deficiency	-	P
627413	2022-002	Significant Deficiency	-	P

ALN	Program	Spent	Major	Findings
93.498	Provider Relief Fund	$940,513	Yes	1
21.027	Coronavirus State and Local Fiscal Recovery Funds	$339,470	-	1

Contacts

Name	Title	Type
Y2Z9F9QNCUE8	Patrick Zeman	Auditee
6123622427	Charles Selcer	Auditor
No contacts on file

Notes to SEFA

Title: Basis of accounting Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A122, Cost Principles for NonProfit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Catholic Eldercare Community Foundation and Affiliates (the Organization) under programs of the federal government for the year ended September 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 Administrative 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, activities and changes in net assets, cash flows or functional expenses of the Organization.

Title: Reconciliation of the Schedule and financial statements Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A122, Cost Principles for NonProfit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The consolidated financial statements reflect revenue recognized from the Provider Relief Funds of $940,513 for the year ended September 30, 2022. The Schedule includes Provider Relief Funds of $940,513 that were received in Period 2 and Period 3 in accordance with the requirements of the compliance supplement for assistance listing number 93.498. The revenue from the Coronavirus State and Local Fiscal Recovery Funds were recognized in the consolidated financial statements for the year ended September 30, 2022.

Finding Details

Finding 2022-002

Finding 2022-002: Filing of Single Audit Report, impacts all federal programs Criteria: Pursuant to the Office of Management and Budget (OMB) 2 CFR section 200.512(a) Report submission, ?The audit must be completed and the data collection form?must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.? Condition: The Organization did not timely submit the Single Audit Reporting Package for the fiscal year ended September 30, 2021 within nine months after the end of audit period. Cause: As there is a reporting difference between when you recognize the provider relief funds in the financial statements versus the schedule of expenditures of federal awards, it was unclear whether a single audit was required. Effect or Potential Effect: Failure to file the required Single Audit Reporting Package timely could result in the loss of Federal funding. This impacts all of the federal programs. Questioned Cost: None Recommendation: We recommend the Single Audit Reporting related to the fiscal year ended September 30, 2021 single audit be completed and data collection form submitted as soon as possible so the Organization can file any required Single Audit Reporting going forward in a timely manner. View of Responsible Officials and Planned Corrective Actions: Agree. The fiscal year end September 30, 2021 audit was delayed as it was unclear if a single audit was required. The Organization will file the Single Audit Reporting related to the fiscal year end September 30, 2021, and does not expect delays to continue for the fiscal year ended September 30, 2022.

Finding 2022-002

Finding 2022-002: Filing of Single Audit Report, impacts all federal programs Criteria: Pursuant to the Office of Management and Budget (OMB) 2 CFR section 200.512(a) Report submission, ?The audit must be completed and the data collection form?must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.? Condition: The Organization did not timely submit the Single Audit Reporting Package for the fiscal year ended September 30, 2021 within nine months after the end of audit period. Cause: As there is a reporting difference between when you recognize the provider relief funds in the financial statements versus the schedule of expenditures of federal awards, it was unclear whether a single audit was required. Effect or Potential Effect: Failure to file the required Single Audit Reporting Package timely could result in the loss of Federal funding. This impacts all of the federal programs. Questioned Cost: None Recommendation: We recommend the Single Audit Reporting related to the fiscal year ended September 30, 2021 single audit be completed and data collection form submitted as soon as possible so the Organization can file any required Single Audit Reporting going forward in a timely manner. View of Responsible Officials and Planned Corrective Actions: Agree. The fiscal year end September 30, 2021 audit was delayed as it was unclear if a single audit was required. The Organization will file the Single Audit Reporting related to the fiscal year end September 30, 2021, and does not expect delays to continue for the fiscal year ended September 30, 2022.

Finding 2022-002

Finding 2022-002: Filing of Single Audit Report, impacts all federal programs Criteria: Pursuant to the Office of Management and Budget (OMB) 2 CFR section 200.512(a) Report submission, ?The audit must be completed and the data collection form?must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.? Condition: The Organization did not timely submit the Single Audit Reporting Package for the fiscal year ended September 30, 2021 within nine months after the end of audit period. Cause: As there is a reporting difference between when you recognize the provider relief funds in the financial statements versus the schedule of expenditures of federal awards, it was unclear whether a single audit was required. Effect or Potential Effect: Failure to file the required Single Audit Reporting Package timely could result in the loss of Federal funding. This impacts all of the federal programs. Questioned Cost: None Recommendation: We recommend the Single Audit Reporting related to the fiscal year ended September 30, 2021 single audit be completed and data collection form submitted as soon as possible so the Organization can file any required Single Audit Reporting going forward in a timely manner. View of Responsible Officials and Planned Corrective Actions: Agree. The fiscal year end September 30, 2021 audit was delayed as it was unclear if a single audit was required. The Organization will file the Single Audit Reporting related to the fiscal year end September 30, 2021, and does not expect delays to continue for the fiscal year ended September 30, 2022.

Finding 2022-002

Finding 2022-002: Filing of Single Audit Report, impacts all federal programs Criteria: Pursuant to the Office of Management and Budget (OMB) 2 CFR section 200.512(a) Report submission, ?The audit must be completed and the data collection form?must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.? Condition: The Organization did not timely submit the Single Audit Reporting Package for the fiscal year ended September 30, 2021 within nine months after the end of audit period. Cause: As there is a reporting difference between when you recognize the provider relief funds in the financial statements versus the schedule of expenditures of federal awards, it was unclear whether a single audit was required. Effect or Potential Effect: Failure to file the required Single Audit Reporting Package timely could result in the loss of Federal funding. This impacts all of the federal programs. Questioned Cost: None Recommendation: We recommend the Single Audit Reporting related to the fiscal year ended September 30, 2021 single audit be completed and data collection form submitted as soon as possible so the Organization can file any required Single Audit Reporting going forward in a timely manner. View of Responsible Officials and Planned Corrective Actions: Agree. The fiscal year end September 30, 2021 audit was delayed as it was unclear if a single audit was required. The Organization will file the Single Audit Reporting related to the fiscal year end September 30, 2021, and does not expect delays to continue for the fiscal year ended September 30, 2022.