Finding Text
Finding 2022-007
Assistance Listing Number: 19.510
Program Title: U.S. Refugee Admissions Program
Agency: U.S. Department of State
Pass-Through Entity: United States Conference of Catholic Bishops
Federal Award Identification Number: SPRMCO21CA3001, SPRMCO22CA0023 and SPRMCO21CA3291
Compliance Requirements: Equipment and Real Property
Criteria:
In accordance with Title 2 CFR Part 200.313(d)(1), Title 2 CFR Part 200.313(d)(2), and the U.S. Department of State Cooperative Agreement, a physical inventory and inventory report is required to be submitted 30 days prior to the expiration of the Cooperative Agreement that lists all items and purchase price of all non-expendable tangible personal property having a useful life of more than one year and having a current per unit fair market value of $5,000 or more per unit. The report must include a description, date of purchase, serial number, and the country in which the item was used.
Condition:
A physical inventory of equipment and real property purchased under the federal program is not being performed. An inventory report is not being submitted to the federal agency.
Effect:
A physical inventory and an inventory report was not submitted to the federal agency.
Context:
Total equipment charged to the federal program was $70,082 for the year ended June 30, 2022.
Repeat Finding:
Not applicable.
Recommendation:
We recommend Catholic Charities review current policies and procedures surrounding equipment and real property management and establish procedures related to physical inventory and retention of data required under Uniform Guidance.
Views of the Responsible Officials:
Catholic Charities of Central and Northern Missouri agrees and is currently reviewing policies and procedures surrounding equipment and real property management and physical inventory and data retention as required under Uniform Guidance.