FAC Explorer

Audit 8333

FY End
2023-06-30
Total Expended
$1.22M
Findings
6
Programs
9
Organization: Catholic Charities of the Diocese of Rockford (IL)
Year: 2023 Accepted: 2023-12-22
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
6413 2023-001 Significant Deficiency - L
6414 2023-001 Significant Deficiency - L
6415 2023-001 Significant Deficiency - L
582855 2023-001 Significant Deficiency - L
582856 2023-001 Significant Deficiency - L
582857 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $391,569 Yes 1
10.569 Emergency Food Assistance Program (food Commodities) $122,915 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $63,443 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $62,315 - 0
19.510 U.s. Refugee Admissions Program $50,836 Yes 1
93.576 Refugee and Entrant Assistance_discretionary Grants $27,784 - 0
97.024 Emergency Food and Shelter National Board Program $24,754 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $14,426 - 0
93.558 Temporary Assistance for Needy Families $2,284 - 0

Contacts

Name Title Type
DNUHCR72JND3 Lori Graber Auditee
8153994200 Thure Ross Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Catholic Charities of the Diocese of Rockford under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Catholic Charities of the Diocese of Rockford, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Catholic Charities of the Diocese of Rockford. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Catholic Charities of the Diocese of Rockford has elected to not use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. 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 (Schedule) includes the federal award activity of Catholic Charities of the Diocese of Rockford under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Catholic Charities of the Diocese of Rockford, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Catholic Charities of the Diocese of Rockford.
Title: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Catholic Charities of the Diocese of Rockford under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Catholic Charities of the Diocese of Rockford, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Catholic Charities of the Diocese of Rockford. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Catholic Charities of the Diocese of Rockford has elected to not use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Catholic Charities of the Diocese of Rockford has elected to not use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
2023 – 001: Preparation of Schedule of Expenditures of Federal Awards Federal Agencies: Department of Health and Human Services and Department of State Federal Program Names: Special Programs for the Aging, Title VII, Chapter 2, Long-Term Care Ombudsman Services for Individuals and U.S. Refugee Admissions Program Assistance Listing Numbers: 93.042 and 19.510 Pass-Through Agencies: Northwestern Illinois Area Agency on Aging and United States Catholic Conference of Bishops/Migration and Refugee Services Pass-Through Numbers: SPRMCO22CA0023 Award Periods: July 1, 2022 through June 30, 2023; October 1, 2021 through September 30, 2022; October 1, 2022 through September 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Catholic Charities of the Diocese of Rockford must provide the Schedule of Expenditures of Federal Awards. The schedule must be complete and accurate to provide for the basis of testing by the auditors as well as for accurate financial reporting to primary and secondary funders. Condition: During the audit, 1) noted $264,673 in payments originally classified as non-federal funding until auditors’ review identified that amount is federal funding (ALN 19.510). 2) Noted $5,717 in payments originally classified as non-federal funding until auditors’ review identified that amount is federal funding (ALN 93.042). A change to the SEFA was required to adjust the amounts reflected as federal awards. Questioned Costs: None Context: The initial SEFA provided understated federal awards by $264,673 (ALN 19.510) passed-through the United States Catholic Conference of Bishops/Migration and Refugee Services and understated federal awards by $5,717 (ALN 93.042) passed-through the Northwestern Illinois Area Agency on Aging. Cause: Lack of review of final calculation of the SEFA. Effect: Amounts inaccurately reflected on the SEFA. Repeat Finding: This finding is not a repeat finding. Recommendation: We recommend Catholic Charities of the Diocese of Rockford establish controls to evaluate grant agreements to capture funds identified as federal accurately and perform review of final SEFA to avoid any calculation related errors. Views of Responsible Officials: There is no disagreement with this finding.
Finding 2023-001
2023 – 001: Preparation of Schedule of Expenditures of Federal Awards Federal Agencies: Department of Health and Human Services and Department of State Federal Program Names: Special Programs for the Aging, Title VII, Chapter 2, Long-Term Care Ombudsman Services for Individuals and U.S. Refugee Admissions Program Assistance Listing Numbers: 93.042 and 19.510 Pass-Through Agencies: Northwestern Illinois Area Agency on Aging and United States Catholic Conference of Bishops/Migration and Refugee Services Pass-Through Numbers: SPRMCO22CA0023 Award Periods: July 1, 2022 through June 30, 2023; October 1, 2021 through September 30, 2022; October 1, 2022 through September 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Catholic Charities of the Diocese of Rockford must provide the Schedule of Expenditures of Federal Awards. The schedule must be complete and accurate to provide for the basis of testing by the auditors as well as for accurate financial reporting to primary and secondary funders. Condition: During the audit, 1) noted $264,673 in payments originally classified as non-federal funding until auditors’ review identified that amount is federal funding (ALN 19.510). 2) Noted $5,717 in payments originally classified as non-federal funding until auditors’ review identified that amount is federal funding (ALN 93.042). A change to the SEFA was required to adjust the amounts reflected as federal awards. Questioned Costs: None Context: The initial SEFA provided understated federal awards by $264,673 (ALN 19.510) passed-through the United States Catholic Conference of Bishops/Migration and Refugee Services and understated federal awards by $5,717 (ALN 93.042) passed-through the Northwestern Illinois Area Agency on Aging. Cause: Lack of review of final calculation of the SEFA. Effect: Amounts inaccurately reflected on the SEFA. Repeat Finding: This finding is not a repeat finding. Recommendation: We recommend Catholic Charities of the Diocese of Rockford establish controls to evaluate grant agreements to capture funds identified as federal accurately and perform review of final SEFA to avoid any calculation related errors. Views of Responsible Officials: There is no disagreement with this finding.
Finding 2023-001
2023 – 001: Preparation of Schedule of Expenditures of Federal Awards Federal Agencies: Department of Health and Human Services and Department of State Federal Program Names: Special Programs for the Aging, Title VII, Chapter 2, Long-Term Care Ombudsman Services for Individuals and U.S. Refugee Admissions Program Assistance Listing Numbers: 93.042 and 19.510 Pass-Through Agencies: Northwestern Illinois Area Agency on Aging and United States Catholic Conference of Bishops/Migration and Refugee Services Pass-Through Numbers: SPRMCO22CA0023 Award Periods: July 1, 2022 through June 30, 2023; October 1, 2021 through September 30, 2022; October 1, 2022 through September 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Catholic Charities of the Diocese of Rockford must provide the Schedule of Expenditures of Federal Awards. The schedule must be complete and accurate to provide for the basis of testing by the auditors as well as for accurate financial reporting to primary and secondary funders. Condition: During the audit, 1) noted $264,673 in payments originally classified as non-federal funding until auditors’ review identified that amount is federal funding (ALN 19.510). 2) Noted $5,717 in payments originally classified as non-federal funding until auditors’ review identified that amount is federal funding (ALN 93.042). A change to the SEFA was required to adjust the amounts reflected as federal awards. Questioned Costs: None Context: The initial SEFA provided understated federal awards by $264,673 (ALN 19.510) passed-through the United States Catholic Conference of Bishops/Migration and Refugee Services and understated federal awards by $5,717 (ALN 93.042) passed-through the Northwestern Illinois Area Agency on Aging. Cause: Lack of review of final calculation of the SEFA. Effect: Amounts inaccurately reflected on the SEFA. Repeat Finding: This finding is not a repeat finding. Recommendation: We recommend Catholic Charities of the Diocese of Rockford establish controls to evaluate grant agreements to capture funds identified as federal accurately and perform review of final SEFA to avoid any calculation related errors. Views of Responsible Officials: There is no disagreement with this finding.
Finding 2023-001
2023 – 001: Preparation of Schedule of Expenditures of Federal Awards Federal Agencies: Department of Health and Human Services and Department of State Federal Program Names: Special Programs for the Aging, Title VII, Chapter 2, Long-Term Care Ombudsman Services for Individuals and U.S. Refugee Admissions Program Assistance Listing Numbers: 93.042 and 19.510 Pass-Through Agencies: Northwestern Illinois Area Agency on Aging and United States Catholic Conference of Bishops/Migration and Refugee Services Pass-Through Numbers: SPRMCO22CA0023 Award Periods: July 1, 2022 through June 30, 2023; October 1, 2021 through September 30, 2022; October 1, 2022 through September 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Catholic Charities of the Diocese of Rockford must provide the Schedule of Expenditures of Federal Awards. The schedule must be complete and accurate to provide for the basis of testing by the auditors as well as for accurate financial reporting to primary and secondary funders. Condition: During the audit, 1) noted $264,673 in payments originally classified as non-federal funding until auditors’ review identified that amount is federal funding (ALN 19.510). 2) Noted $5,717 in payments originally classified as non-federal funding until auditors’ review identified that amount is federal funding (ALN 93.042). A change to the SEFA was required to adjust the amounts reflected as federal awards. Questioned Costs: None Context: The initial SEFA provided understated federal awards by $264,673 (ALN 19.510) passed-through the United States Catholic Conference of Bishops/Migration and Refugee Services and understated federal awards by $5,717 (ALN 93.042) passed-through the Northwestern Illinois Area Agency on Aging. Cause: Lack of review of final calculation of the SEFA. Effect: Amounts inaccurately reflected on the SEFA. Repeat Finding: This finding is not a repeat finding. Recommendation: We recommend Catholic Charities of the Diocese of Rockford establish controls to evaluate grant agreements to capture funds identified as federal accurately and perform review of final SEFA to avoid any calculation related errors. Views of Responsible Officials: There is no disagreement with this finding.
Finding 2023-001
2023 – 001: Preparation of Schedule of Expenditures of Federal Awards Federal Agencies: Department of Health and Human Services and Department of State Federal Program Names: Special Programs for the Aging, Title VII, Chapter 2, Long-Term Care Ombudsman Services for Individuals and U.S. Refugee Admissions Program Assistance Listing Numbers: 93.042 and 19.510 Pass-Through Agencies: Northwestern Illinois Area Agency on Aging and United States Catholic Conference of Bishops/Migration and Refugee Services Pass-Through Numbers: SPRMCO22CA0023 Award Periods: July 1, 2022 through June 30, 2023; October 1, 2021 through September 30, 2022; October 1, 2022 through September 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Catholic Charities of the Diocese of Rockford must provide the Schedule of Expenditures of Federal Awards. The schedule must be complete and accurate to provide for the basis of testing by the auditors as well as for accurate financial reporting to primary and secondary funders. Condition: During the audit, 1) noted $264,673 in payments originally classified as non-federal funding until auditors’ review identified that amount is federal funding (ALN 19.510). 2) Noted $5,717 in payments originally classified as non-federal funding until auditors’ review identified that amount is federal funding (ALN 93.042). A change to the SEFA was required to adjust the amounts reflected as federal awards. Questioned Costs: None Context: The initial SEFA provided understated federal awards by $264,673 (ALN 19.510) passed-through the United States Catholic Conference of Bishops/Migration and Refugee Services and understated federal awards by $5,717 (ALN 93.042) passed-through the Northwestern Illinois Area Agency on Aging. Cause: Lack of review of final calculation of the SEFA. Effect: Amounts inaccurately reflected on the SEFA. Repeat Finding: This finding is not a repeat finding. Recommendation: We recommend Catholic Charities of the Diocese of Rockford establish controls to evaluate grant agreements to capture funds identified as federal accurately and perform review of final SEFA to avoid any calculation related errors. Views of Responsible Officials: There is no disagreement with this finding.
Finding 2023-001
2023 – 001: Preparation of Schedule of Expenditures of Federal Awards Federal Agencies: Department of Health and Human Services and Department of State Federal Program Names: Special Programs for the Aging, Title VII, Chapter 2, Long-Term Care Ombudsman Services for Individuals and U.S. Refugee Admissions Program Assistance Listing Numbers: 93.042 and 19.510 Pass-Through Agencies: Northwestern Illinois Area Agency on Aging and United States Catholic Conference of Bishops/Migration and Refugee Services Pass-Through Numbers: SPRMCO22CA0023 Award Periods: July 1, 2022 through June 30, 2023; October 1, 2021 through September 30, 2022; October 1, 2022 through September 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Catholic Charities of the Diocese of Rockford must provide the Schedule of Expenditures of Federal Awards. The schedule must be complete and accurate to provide for the basis of testing by the auditors as well as for accurate financial reporting to primary and secondary funders. Condition: During the audit, 1) noted $264,673 in payments originally classified as non-federal funding until auditors’ review identified that amount is federal funding (ALN 19.510). 2) Noted $5,717 in payments originally classified as non-federal funding until auditors’ review identified that amount is federal funding (ALN 93.042). A change to the SEFA was required to adjust the amounts reflected as federal awards. Questioned Costs: None Context: The initial SEFA provided understated federal awards by $264,673 (ALN 19.510) passed-through the United States Catholic Conference of Bishops/Migration and Refugee Services and understated federal awards by $5,717 (ALN 93.042) passed-through the Northwestern Illinois Area Agency on Aging. Cause: Lack of review of final calculation of the SEFA. Effect: Amounts inaccurately reflected on the SEFA. Repeat Finding: This finding is not a repeat finding. Recommendation: We recommend Catholic Charities of the Diocese of Rockford establish controls to evaluate grant agreements to capture funds identified as federal accurately and perform review of final SEFA to avoid any calculation related errors. Views of Responsible Officials: There is no disagreement with this finding.