Finding 538018 (2024-003)

Significant Deficiency

Requirement

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 to the County of Los Angeles on time for three consecutive months.
Impacted Requirements: Timely reporting is required under the Coronavirus State and Local Fiscal Recovery Funds guidelines.
Recommended Follow-Up: Management should prioritize timely reporting and consider temporary assistance to prevent future delays.

Finding Text

AL number:21.027 AL title: Coronavirus State and Local Fiscal Recovery Funds Federal award identification number and year: n/a Name of federal agency:U.S. Department of Treasury Name of pass through entity:County of Los Angeles Workforce Development Aging and Community Services Repeat finding: No Criteria:Catholic Charities is required to submit monthly reports to the County of Los Angeles within 15 days of month end. Condition:We tested three months of reporting and noted that reporting for all three 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 three months of reporting and noted that Catholic Charities is required to submit monthly reports to the County of Los Angeles withing 15 days of month end. All three months reports 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 1, 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, Daniel O'Brien Chief Financial Officer

Other Findings in this Audit

538016 2024-001

Significant Deficiency
538017 2024-002

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