FAC Explorer

Finding 538017 (2024-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-27
Audit: 349032
Organization: Catholic Charities of Los Angeles, Inc. (CA)
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.

Corrective Action Plan

We tested four months of reporting and noted that Catholic Charities is required to submit monthly reports to the city of Los Angeles within 15 Days of month end. Two of the four months were not submitted timely. Recommendation: Management should ensure that timely reporting is prioritized and bring in temporary assistance as needed. Action Taken: Catholic Charities has hired additional staff to ensure this is not a problem going forward. Name of responsible person: Daniel O'Brien, Chief Financial Officer Anticipated completion date: March 15, 2025 If there are questions regarding this plan, please call Catholic Charities of Los Angeles's, Chief Financial Officer at {213) 251-3410. Sincerely yours, aniel O'Brien Chief Financial Officer

Categories

Reporting

Other Findings in this Audit

  • 538016 2024-001
    Significant Deficiency
  • 538018 2024-003
    Significant Deficiency
  • 538019 2024-004
    Significant Deficiency
  • 1114458 2024-001
    Significant Deficiency
  • 1114459 2024-002
    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