Finding 496990 (2022-007)

Significant Deficiency
Requirement
F
Questioned Costs
-
Year
2022
Accepted
2024-09-17

AI Summary

  • Core Issue: The required physical inventory and inventory report for equipment purchased under the U.S. Refugee Admissions Program were not submitted.
  • Impacted Requirements: Compliance with Title 2 CFR Part 200.313, which mandates reporting on non-expendable property valued over $5,000.
  • Recommended Follow-Up: Catholic Charities should enhance their policies for equipment management and ensure compliance with inventory reporting requirements.

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.

Corrective Action Plan

Procedures and policies surrounding equipment and real property management, physical inventory and data retention are being reviewed and updated to ensure requirements under Uniform Guidance are met.

Categories

Equipment & Real Property Management

Other Findings in this Audit

  • 496989 2022-006
    Material Weakness
  • 1073431 2022-006
    Material Weakness
  • 1073432 2022-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
19.510 U.s. Refugee Admissions Program $1.08M
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $564,206
93.566 Refugee and Entrant Assistance_state Administered Programs $458,531
93.583 Refugee and Entrant Assistance_wilson/fish Program $49,739
93.576 Refugee and Entrant Assistance_discretionary Grants $12,921
14.169 Housing Counseling Assistance Program $9,654