EIN: 593468445
UEI: CPBMSJ176NE5
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 19, 2019. 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 May 19, 2020 (2288 days ago).
What is a management decision? →Management fee was overpaid to Catholic Charities Community Development Corporation, a related party, by $2,549. Management fee expense has been corrected on the financial statements and supplemental information, but that resulted in $2,549 receivable from related party which in itself is a noncompliance. Material weakness in internal control over financial statements and over internal control over compliance - management procedures did not find error. Criteria: Management fee is a fixed rate approved by HUD. Loan to related parties is unallowable. Effect: Unallowed loan to related party. Context: N/A. The above condition includes 100% of the monies in question. Cause: Internal controls did not prevent error from being detected. Recommendation: Along with the existing procedures in management?s review of financial information, periodically recompute year to date management fee and question if not equal to expense account. Questioned Cost: $2,549. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the auditor?s recommendations have been adopted.
Show full finding ▾Hide full finding ▴Finding Number 2019-001 Condition: Management fee was overpaid to Catholic Charities Community Development Corporation, a related party, by $2,549. Management fee expense has been corrected on the financial statements and supplemental information, but that resulted in $2,549 receivable from related party which in itself is a noncompliance. Material weakness in internal control over financial statements and over internal control over compliance - management procedures did not find error. Criteria: Management fee is a fixed rate approved by HUD. Loan to related parties is unallowable. Effect: Unallowed loan to related party. Context: N/A. The above condition includes 100% of the monies in question. Cause: Internal controls did not prevent error from being detected. Recommendation: Along with the existing procedures in management?s review of financial information, periodically recompute year to date management fee and question if not equal to expense account. Questioned Cost: $2,549. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the auditor?s recommendations have been adopted.
CATHOLIC CHARITIES COMMUNITY DEVELOPMENT CORPORATION 1213 16th Street North St. Petersburg, Florida 33705 (727) 893-1313 Corrective Action Plan December 12, 2019 Epiphany Arms Executive Board of Directors/ Shelter Ministry Board To Board Members: This letter is in response to a Financial Statement Finding for the Fiscal Year ended June 30, 2019. The following is our response: Issue (summarized): Management Fee was overpaid to Catholic Charities Community Development Corporation (Management Agent) by $2,549. Management fee expense has been corrected on the financial statements and supplemental information, but that resulted in $2,549 receivable from related party which in itself is a noncompliance. Material Weakness in internal control over financial statements and over internal control over compliance ? management procedures did not find error. Recommendation: Along with existing procedures in management?s review of financial information, periodically recompute year to date management fee and question if not equal to expense account. Response: We agree with this finding of the overpayment, it occurred when an accrual from the previous year was inadvertently paid, causing an overpayment. We did not check the expense account to make sure of the overpayment. We will ensure that we will double check the expense account balance on a quarterly basis. If you have any questions, do not hesitate to contact me at 727-893-1313 ext. 113. Sincerely, James J. Wayne Chief Financial Officer
2018-001
FAC accepted this audit on December 18, 2018 — management decision was due June 18, 2019.
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