EIN: 480543703
UEI: M6PDUJNMCEN5
Audited by: Swindoll, Janzen, Hawk & Loyd, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 17, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 17, 2026 (73 days ago).
What is a management decision? →FAC accepted this audit on December 23, 2024 — management decision was due June 23, 2025.
FAC accepted this audit on January 5, 2024 — management decision was due July 5, 2024.
FAC accepted this audit on December 12, 2022 — management decision was due June 12, 2023.
Two of twelve client assistance transactions selected for testing did not include a properly completed SAFE Program Client Agreement form as requested by the DCF (grantor). Criteria: Effective April of 2022, the grantor, DCF, required the completion of a SAFE Program Client Agreement form for every client receiving financial aid through the program ass evidence of eligibility for the program. Questioned Costs: None were noted. Context: One client assistance transaction did not include the SAFE Program Client Agreement form on file and one client assistance transaction did not include a Program Director's signature on the SAFE Program Client agreement form as evidence of supervisor review. The SAFE Program Client Agreement was a new process requested by DCF and put in place effective April of 2022. As such, the process was in place for only three months of the fiscal year. Effect: Failure to properly document client eligibility for client assistance per grantor process could result in improper approval of client assistance and lack of documentation to demonstrate compliance with eligibility requirements of the grant. Recommendation: Ensure proper training of relevant personnel when implementing new controls over compliance or changes to existing controls.
Show full finding ▾Hide full finding ▴Condition: Two of twelve client assistance transactions selected for testing did not include a properly completed SAFE Program Client Agreement form as requested by the DCF (grantor). Criteria: Effective April of 2022, the grantor, DCF, required the completion of a SAFE Program Client Agreement form for every client receiving financial aid through the program ass evidence of eligibility for the program. Questioned Costs: None were noted. Context: One client assistance transaction did not include the SAFE Program Client Agreement form on file and one client assistance transaction did not include a Program Director's signature on the SAFE Program Client agreement form as evidence of supervisor review. The SAFE Program Client Agreement was a new process requested by DCF and put in place effective April of 2022. As such, the process was in place for only three months of the fiscal year. Effect: Failure to properly document client eligibility for client assistance per grantor process could result in improper approval of client assistance and lack of documentation to demonstrate compliance with eligibility requirements of the grant. Recommendation: Ensure proper training of relevant personnel when implementing new controls over compliance or changes to existing controls.
During the 2022 grant year for the Temporary Assistance for Needy Families Grant # 93.558, the grantor implemented a new reporting tool, the SAFE Program Client Agreement Form (PCAF). The effective date of this new form requirement was on or about April 1, 2022. In April and May, while the PCAF process was in its infancy, two small assistance expenditures were charged to a Catholic Charities credit card. In our accounts payable file supporting the payment of these charges, one charge was supported by a PCAF, but the PCAF lacked an approval signature from an authorized supervisor. The second charge was not supported by a PCAF. In both instances, the credit card package was approved in total by an authorized supervisor and the grantor approved the drawdown package that included these expenditures without comment. We believe that these two instances were start up exceptions and not reflective of our compliance with the procedure on an ongoing basis. The procedures for processing charges to this grant have been fully implemented and the team that administers the TANF grant has been fully trained in the proper documentation procedures regarding documenting the PCAF. We are confident that this training is sufficient to ensure compliance with the documentation requirements of the grantor and that our training procedures for any future documentation changes will help ensure a smooth incorporation of new requirements.
FAC accepted this audit on January 2, 2022 — management decision was due July 2, 2022.
FAC accepted this audit on February 21, 2021 — management decision was due August 21, 2021.
Quarterly Federal Financial Reports for the Foster Grandparent Program are not being reviewed or approved before submission. Criteria: On a quarterly basis, the Organization must submit a Federal Financial Report for reimbursement of quarterly expenses. Questioned Costs: None were noted. Context: Two Quarterly Federal Financial Reports selected for testing were not being reviewed or approved before submission, or two of four Quarterly Federal Financial Reports during the 2020 fiscal year. The sample size was determined based upon guidelines provided by the AICPA which was not a statistically valid sample. Effect: Failure to report financial information accurately and timely could result in improper reimbursement. Recommendations: We recommend that Organization implement controls to ensure Quarterly Financial Reports are being reviewed and approved before submission. Views of Responsible Officials/Corrective Action Plan (Unaudited): Policy # 5600 added a grant drawdown approval form (5600.1F.). The form must be filled out and signed by accounting and sent for signature to the designated Project Coordinator along with a copy of the tracking form and detailed general ledger of expense. Grant funds will not be drawn down until this is completed. Accountants were trained on this form at our monthly grant meeting, and the project coordinators were notified.
Show full finding ▾Hide full finding ▴Finding #: 2020-001 ? Significant Deficiency: CFDA #94.011: Foster Grandparent Program Condition: Quarterly Federal Financial Reports for the Foster Grandparent Program are not being reviewed or approved before submission. Criteria: On a quarterly basis, the Organization must submit a Federal Financial Report for reimbursement of quarterly expenses. Questioned Costs: None were noted. Context: Two Quarterly Federal Financial Reports selected for testing were not being reviewed or approved before submission, or two of four Quarterly Federal Financial Reports during the 2020 fiscal year. The sample size was determined based upon guidelines provided by the AICPA which was not a statistically valid sample. Effect: Failure to report financial information accurately and timely could result in improper reimbursement. Recommendations: We recommend that Organization implement controls to ensure Quarterly Financial Reports are being reviewed and approved before submission. Views of Responsible Officials/Corrective Action Plan (Unaudited): Policy # 5600 added a grant drawdown approval form (5600.1F.). The form must be filled out and signed by accounting and sent for signature to the designated Project Coordinator along with a copy of the tracking form and detailed general ledger of expense. Grant funds will not be drawn down until this is completed. Accountants were trained on this form at our monthly grant meeting, and the project coordinators were notified.
Views of Responsible Officials/Corrective Action Plan (Unaudited): Policy # 5600 added a grant drawdown approval form (5600.1F.). The form must be filled out and signed by accounting and sent for signature to the designated Project Coordinator along with a copy of the tracking form and detailed general ledger of expense. Grant funds will not be drawn down until this is completed. Accountants were trained on this form at our monthly grant meeting, and the project coordinators were notified.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 12, 2018 — management decision was due June 12, 2019.
FAC accepted this audit on December 3, 2017 — management decision was due June 3, 2018.
FAC accepted this audit on December 11, 2016 — management decision was due June 11, 2017.
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