Finding 1168293 (2025-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-01-07

AI Summary

  • Core Issue: Catholic Charities submitted financial reports an average of 36 days late, violating program contract terms.
  • Impacted Requirements: Monthly financial reports must be submitted by the 15th of the following month as per federal program guidelines.
  • Recommended Follow-Up: Management should implement controls to ensure timely submission of reports to meet compliance standards.

Finding Text

TIMELY SUBMISSION OF FINANCIAL REPORTS Assistance Listing Number: 17.258, 17.259, 17.278 Federal Agency: U.S. Department of Labor Pass-Through Entity: County of Los Angeles - Department of Economic Opportunity, City of Los Angeles - Economic & Workforce Development Department, and KRA Corporation Federal Program: Archdiocesan Youth Employment Services - LA County One Stop Operator Archdiocesan Youth Employment Services - WIOA YouthSource Centers - WIOA Title I Youth - South Archdiocesan Youth Employment Services - WIOA Youth Program Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: In accordance with the terms and conditions of the program contracts, Catholic Charities is required to submit monthly financial reports no later than the 15th day of the following month. Condition and Context: Program reports during the year ended June 30, 2025 were submitted on average 36 days later than the due date. Cause: Catholic Charities lacked sufficient accounting resources to submit the annual financial reports on a timely basis. Effect or Potential Effect: Catholic Charities was not in compliance with reporting requirements. Questioned Costs: None Repeat Finding: Yes, reported as 2024-002. Recommendation: We recommend management establish controls over federal program report submission to ensure reports are submitted by the required due dates. Views of Responsible Officials: Management agrees and acknowledges the finding. Refer to the Management Correction Plan.

Corrective Action Plan

This was the result of being understaffed during this period. Priorities were determined and unfortunately these reports were delayed. Sufficient staff have been hired since this occurred and I don't see this as a problem going forward.

Categories

Subrecipient Monitoring Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1168272 2025-001
    Material Weakness Repeat
  • 1168273 2025-001
    Material Weakness Repeat
  • 1168274 2025-001
    Material Weakness Repeat
  • 1168275 2025-001
    Material Weakness Repeat
  • 1168276 2025-002
    Material Weakness Repeat
  • 1168277 2025-002
    Material Weakness Repeat
  • 1168278 2025-002
    Material Weakness Repeat
  • 1168279 2025-002
    Material Weakness Repeat
  • 1168280 2025-002
    Material Weakness Repeat
  • 1168281 2025-002
    Material Weakness Repeat
  • 1168282 2025-002
    Material Weakness Repeat
  • 1168283 2025-003
    Material Weakness Repeat
  • 1168284 2025-003
    Material Weakness Repeat
  • 1168285 2025-004
    Material Weakness Repeat
  • 1168286 2025-004
    Material Weakness Repeat
  • 1168287 2025-004
    Material Weakness Repeat
  • 1168288 2025-004
    Material Weakness Repeat
  • 1168289 2025-004
    Material Weakness Repeat
  • 1168290 2025-004
    Material Weakness Repeat
  • 1168291 2025-004
    Material Weakness Repeat
  • 1168292 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $663,828
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $555,768
14.267 CONTINUUM OF CARE PROGRAM $357,525
97.088 DISASTER ASSISTANCE PROJECTS $216,758
93.676 UNACCOMPANIED CHILDREN PROGRAM $207,079
17.259 WIOA YOUTH ACTIVITIES $136,664
17.258 WIOA ADULT PROGRAM $108,155
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $75,233
19.510 U.S. REFUGEE ADMISSIONS PROGRAM $57,880
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $37,236
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $25,973
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $25,000
93.569 COMMUNITY SERVICES BLOCK GRANT $23,042
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $17,641
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $12,771
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $5,839
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $5,323
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $4,485
93.598 SERVICES TO VICTIMS OF A SEVERE FORM OF TRAFFICKING $2,785