FAC Explorer

Finding 8742 (2023-002)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2023
Accepted
2024-01-17
Audit: 11921
Organization: Catholic Charities Archdiocese of Washington, INC and Affiliates (DC)
Auditor: Bdo USA LLP

AI Summary

  • Core Issue: There are deficiencies in internal controls over compliance related to eligibility for federal assistance under the Emergency Food and Shelter National Board Program.
  • Impacted Requirements: Compliance with §200.303(a) is necessary to ensure effective internal controls and adherence to specific eligibility criteria set by Local Resource Organizations.
  • Recommended Follow-Up: Review and strengthen internal controls to ensure compliance with federal statutes and program-specific eligibility requirements.

Finding Text

2023-002 Internal Control Over Compliance and Compliance – Eligibility Information on the Major Federal Program: Department of Homeland Security: Federal Emergency Management Agency Federal assistance listing number: 97.024 Federal assistance listing name: Emergency Food and Shelter National Board Program Pass-through Awards under the Uniform Guidance Requirements: Pass-through Entity Award Number Award Period The United Way SE Family Center DC Phase 39 November 1, 2021 to April 30, 2023 The United Way SE Family Center DC ARPAR November 1, 2021 to April 30, 2023 The United Way Mont. Co Family Center Phase 39 November 1, 2021 to April 30, 2023 The United Way Mont. Co Family Center ARPAR November 1, 2021 to April 30, 2023 The United Way Parish Partners PG Co Phase 39 November 1, 2021 to April 30, 2023 The United Way Parish Partners PG Co ARPAR November 1, 2021 to April 30, 2023 The United Way Parish Partners Calvert Co ARPAR November 1, 2021 to April 30, 2023 The United Way Parish Partners Charles Co ARPAR November 1, 2021 to April 30, 2023 The United Way Angel’s Watch Charles Co ARPAR November 1, 2021 to April 30, 2023 The United Way St. Josephine’s Shelter DC ARPAR November 1, 2021 to April 30, 2023 The United Way Adam’s Place Shelter DC ARPAR November 1, 2021 to April 30, 2023 The United Way SMFB ARPAR November 1, 2021 to April 30, 2023 The United Way SCC Food Pantry Phase 39 November 1, 2021 to April 30, 2023 The United Way SCC Food Pantry ARPAR November 1, 2021 to April 30, 2023 The United Way Phase HR22 April 13, 2022 to July 7, 2022 Criteria or Specific Requirement: In accordance with §200.303(a), Internal Controls, a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The specific requirements for eligibility are unique to each Federal program and are found in the statutes, regulations, and the terms and conditions of the Federal award pertaining to the program. The program’s provision of emergency financial assistance is intended to maintain beneficiary’s housing or utility for up to 90 days. For the Emergency Food and Shelter National Board Program, individuals are eligible for assistance based on the criteria set by the individual Local Resource Organization (LRO). §200.300, Statutory and National Policy Requirements, a non-Federal entity is responsible for complying with all requirements of the Federal award

Corrective Action Plan

Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300 Estimated completion date: June 30, 2024 Corrective Action: The Executive Director of Family, Parish and Community Outreach department and Senior Program Manager will create and implement the following for FPCO awardees: a required document checklist for each of the EFSP jurisdictions; develop and provide a training for all staff assigned to Emergency Food and Shelter Program case work, to be given out with each new award and periodically as needed; and monitor use of funds throughout the implementation of the funding period. All required eligibility support documents will be stored in a secured Caseworthy case management database system.

Categories

Questioned Costs Subrecipient Monitoring Eligibility HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 8741 2023-001
    Significant Deficiency
  • 8743 2023-001
    Significant Deficiency
  • 8744 2023-002
    Significant Deficiency
  • 585183 2023-001
    Significant Deficiency
  • 585184 2023-002
    Significant Deficiency
  • 585185 2023-001
    Significant Deficiency
  • 585186 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.024 Emergency Food and Shelter National Board Program $477,405
14.218 Community Development Block Grants/entitlement Grants $338,042
93.566 Refugee and Entrant Assistance_state Administered Programs $180,897
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $163,940
14.267 Continuum of Care Program $142,676
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $127,065
14.181 Supportive Housing for Persons with Disabilities $116,682
21.027 Coronavirus State and Local Fiscal Recovery Funds $72,557
84.002 Adult Education - Basic Grants to States $72,039
93.569 Community Services Block Grant $66,260
93.598 Services to Victims of A Severe Form of Trafficking $64,742
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $55,000
16.738 Edward Byrne Memorial Justice Assistance Grant Program $47,477
97.010 Citizenship Education and Training $43,400
93.575 Child Care and Development Block Grant $37,350
16.575 Crime Victim Assistance $35,207
14.231 Emergency Solutions Grant Program $17,018
10.558 Child and Adult Care Food Program $11,502