FAC Explorer

Audit 48904

FY End
2022-12-31
Total Expended
$1.15M
Findings
2
Programs
1
Organization: Christian Brothers Major Superiors and Subsidiary (DC)
Year: 2022 Accepted: 2023-09-20
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
44577 2022-002 Material Weakness - L
621019 2022-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
98.006 Foreign Assistance to American Schools and Hospitals Abroad (asha) $183,472 Yes 0

Contacts

Name Title Type
UZAGC6BXDD87 James G. Lindsay Auditee
2025290047 Kellie Ray Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Christian Brothers Major Superiors and Subsidiary (the "Organization") under programs of the federal government for the year ended December 31, 2022. The information in the 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 (the "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, changes in net assets or cash flows of the Organization. Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following 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. The Organization has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Assistance Listing Number, Federal Agency, and Program Name ? 98.006, U.S. Agency for International Development, Foreign Assistance to American Schools and Hospitals Abroad (ASHA) Federal Award Identification Number and Year - 72ASHA19GR00003, 2020 Pass through Entity ? Not applicable Finding Type - Material weakness and material noncompliance with laws and regulation Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. The prime recipient has until the end of the month plus an additional month after an award or subaward is obligated to fulfill the reporting requirement. Condition - The Organization did not file the FFATA report for the subaward issued during the year. Questioned Costs - Not applicable Identification of How Questioned Costs Were Computed - Not applicable Context ? The Organization obligated the subaward on March 10, 2022 and the report was due no later than April 30, 2022. As of the date of our report, the subaward information has been filed. The following table summarizes the transaction examined and the noncompliance identified: See Schedule of Findings and Questioned Costs for table. Cause and Effect - Internal controls did not ensure completion of FFATA reporting. Recommendation - We recommend establishing procedures to ensure all subawards and modifications are reported in FSRS no later than the last day of the month following the month in which each subaward/subaward modification is made. Views of Responsible Officials and Corrective Action Plan ? Management is working to ensure all parties responsible for FFATA reporting are informed of the requirements. Further, FFATA reporting will be included in the internal subrecipient monitoring tracker and checklist . Further, management has worked with project management staff to file the subaward information in compliance with FFATA reporting requirements.
Finding 2022-002
Assistance Listing Number, Federal Agency, and Program Name ? 98.006, U.S. Agency for International Development, Foreign Assistance to American Schools and Hospitals Abroad (ASHA) Federal Award Identification Number and Year - 72ASHA19GR00003, 2020 Pass through Entity ? Not applicable Finding Type - Material weakness and material noncompliance with laws and regulation Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. The prime recipient has until the end of the month plus an additional month after an award or subaward is obligated to fulfill the reporting requirement. Condition - The Organization did not file the FFATA report for the subaward issued during the year. Questioned Costs - Not applicable Identification of How Questioned Costs Were Computed - Not applicable Context ? The Organization obligated the subaward on March 10, 2022 and the report was due no later than April 30, 2022. As of the date of our report, the subaward information has been filed. The following table summarizes the transaction examined and the noncompliance identified: See Schedule of Findings and Questioned Costs for table. Cause and Effect - Internal controls did not ensure completion of FFATA reporting. Recommendation - We recommend establishing procedures to ensure all subawards and modifications are reported in FSRS no later than the last day of the month following the month in which each subaward/subaward modification is made. Views of Responsible Officials and Corrective Action Plan ? Management is working to ensure all parties responsible for FFATA reporting are informed of the requirements. Further, FFATA reporting will be included in the internal subrecipient monitoring tracker and checklist . Further, management has worked with project management staff to file the subaward information in compliance with FFATA reporting requirements.