Finding 1114459 (2024-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-27
Audit: 349032
Auditor: Armanino LLP

AI Summary

  • Core Issue: Catholic Charities failed to submit monthly reports on time for two out of four months due to insufficient accounting resources.
  • Impacted Requirements: This delay resulted in non-compliance with the reporting requirements set by the City and County of Los Angeles.
  • Recommended Follow-Up: Management should prioritize timely reporting and consider temporary assistance to avoid future delays.

Finding Text

AL number: 17.258, 17.259 and 17.278 AL title: WIOA Cluster Federal award identification number and year: n/a Name of federal agency:U.S. Department of Labor Name of pass through entity:County of Los Angeles Workforce Development Aging and Community Services; City of Los Angeles Economic and Workforce Development Department Repeat finding: No Criteria:Catholic Charities is required to submit monthly reports to the City of Los Angeles and County of Los Angeles within 15 days of month end. Condition:We tested four months of reporting and noted that reporting in two of the four months were not submitted timely. Cause: Catholic Charities lacked sufficient accounting resources to submit the monthly reports on a timely basis. Effect or potential effect:Catholic Charities was not in compliance with the Reporting compliance requirement. Questioned cost:No questioned costs identified. Recommendation:Management should ensure that timely reporting is prioritized and bring in temporary assistance as needed. Views of responsible officials: This was the result of being understaff during this period. Priorities were determined and unfortunately these reports were delayed. Sufficient staff has been hired since this occurred and I don't see this as a problem going forward.

Categories

Reporting

Other Findings in this Audit

  • 538016 2024-001
    Significant Deficiency
  • 538017 2024-002
    Significant Deficiency
  • 538018 2024-003
    Significant Deficiency
  • 538019 2024-004
    Significant Deficiency
  • 1114458 2024-001
    Significant Deficiency
  • 1114460 2024-003
    Significant Deficiency
  • 1114461 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.52M
17.259 Wioa Youth Activities $737,080
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $553,558
10.569 Emergency Food Assistance Program (food Commodities) $331,656
17.258 Wioa Adult Program $239,943
93.676 Unaccompanied Children Program $226,565
14.267 Continuum of Care Program $117,183
17.278 Wioa Dislocated Worker Formula Grants $39,985
14.231 Emergency Solutions Grant Program $36,889
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $35,743
93.558 Temporary Assistance for Needy Families $33,172
93.569 Community Services Block Grant $30,392
93.598 Services to Victims of A Severe Form of Trafficking $26,730
14.218 Community Development Block Grants/entitlement Grants $25,000
93.575 Child Care and Development Block Grant $16,845
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $7,524
97.024 Emergency Food and Shelter National Board Program $5,949