EIN: 860100880
UEI: D1GHHBBJFKT6
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. 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 October 1, 2026 (41 days from today).
What is a management decision? →Approval of Employee Timesheets (Significant Deficiency) Federal Agency: U.S. Department of Health and Human Services Program Title: Aging Cluster, Refugee & Entrant Assistance Assistance Listing Number: 93.044, 93.045, 93.053, 93.566 Federal Award Source: Pass-through funding Pass-Through Entity: Western Arizona Council of Governments, Arizona Department of Economic Security Pass-Through Identifying Number: 86-0100880-25, CTR 062400 Criteria – Section §200.303, paragraph (a) of the Uniform Guidance states that a subrecipient must establish, document, and maintain effective internal control over its Federal awards that provides reasonable assurance that the recipient or subrecipient is managing its Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Condition and Context – During our testing of payroll transactions billed to the Organization’s major programs, we noted 1 out of 11 payroll samples related to the Aging Cluster (ALN 93.044, 93.045 and 93.053) major Federal program and 1 out of 26 payroll samples related to the Refugee & Entrant Assistance (ALN 93.566) major Federal program for which the selected employee’s timesheet did not have documentation of supervisory approval. Our sample was not a statistically valid sample. Cause – The finding appears to be the result of an oversight by the employees’ supervisors prior to the processing of payroll. Effect – By not adhering to internally required internal control procedures over the supervisory approval of employee timesheets, it is possible that employee hours billed to the Organization’s federal programs may not be accurate. Questioned Costs – None identified. Recommendation – We recommend the Organization improve its internal controls over the supervisory approval of employee timesheets in order to ensure that all timesheets are appropriately reviewed and approved prior to the processing of payroll. View of Responsible Officials: We agree with the finding. See our Corrective Action Plan for the fiscal year ended June 30, 2025 for additional detail.
POLICY - Revise time and attendance policy to clearly document the requirement for timely electronic approvals of all employee timecards as required by programs supported with federal funds and to support required financial internal controls. SYSTEM - Implement iSolve software controls that prevent processing of payments without proper supervisor/manager approval TRAINING - Conduct mandatory training for all supervisors and managers on federal timekeeping requirements, Catholic Community Services timekeeping requirements and deadlines MONITOR - Payroll to run compliance reports before bi-weekly payroll processing and will follow up on missing approvals RESPONSIBLE PARTY - Executive Director Human Resources COMPLETITION DATE - Actions were completed September 30, 2025
Participant File Record Retention (Significant Deficiency) and Compliance Federal Agency: U.S. Department of Health and Human Services Program Title: Refugee & Entrant Assistance Assistance Listing Number: 93.566 Federal Award Source: Pass-through funding Pass-Through Entity: Arizona Department of Economic Security Pass-Through Identifying Number: CTR 061943 Criteria – Section §200.334 of the Uniform Guidance states that a subrecipient must retain all Federal award records for three years from the date of submission of their final financial report. Records to be retained include but are not limited to, financial records, supporting documentation, and statistical records. Condition and Context – During our audit of allowable activities as it pertained to billed fees-for-services related to refugee participants served, we noted the Organization could not provide adequate documentation to support the service of 2 out of 40 refugee participant samples in the billing months selected. This resulted in unsupported billings of $1,074 for open tasks related to these refugee participants. Our sample was not a statistically valid sample. Cause and Effect - Due to the Organization’s primary use of a discontinued State-sponsored website (ARPODS) to maintain the Organization’s case notes and other supporting documentation for the Organization’s provision of services to the program’s refugee participants, the Organization did not consistently internally maintain separate and adequate supporting documentation for their provision of services to the program’s refugee participants. Questioned Costs –$1,074. Recommendation – We recommend that the Organization improve its internal controls over its internal record retention related to all Federal program participant files as required by the Uniform Guidance in order to ensure the Organization is able to adequately support all services it provides under its Federal programs. View of Responsible Officials: We agree with the finding. See our Corrective Action Plan for the fiscal year ended June 30, 2025 for additional detail.
POLICY - Create a formal Catholic Community Services Policy that addresses record keeping and record retention that satisfies internal requirements and those of any governmental or private funding source including specific data required, storage location, security, and time requirement for retention. • To consider both paper back-up and possible electronic file solution TRAINING - Conduct mandatory training for all program and finance staff on updated record retention requirements within 60 days. MONITORING - Implement quarterly internal reviews to verify compliance with retention requirements. RESPONSIBLE PARTY - Chief Operating Officer and Chief Financial Officer COMPLETITION DATE - June 30, 2026 SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (continued) FOLLOW-UP - Annual review by responsible individuals of company policy and acknowledgement of compliance. OVERSIGHT – Status of Corrective Action Plan will be reviewed at each scheduled Finance Committee meeting until complete.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2025, which was (324 days ago).
What is a management decision? →Procurement Conflict of Interest (Significant Deficiency) and Compliance Federal Agency: U.S. Department of Homeland Security Program Title: Emergency Food & Shelter National Board Program (“EFSP”) Assistance Listing Number: 97.024 Federal Award Source: Pass-through funding Pass-Through Entity: Pima County Pass-Through Identifying Number: CT-GMI.23-334 Criteria – Section §200.318, paragraph (c)(1) of the Uniform Guidance states that no employee, officer, agent or board member with a real or apparent conflict of interest may participate in the selection, award, or administration of a contract supported by the Federal award. A conflict of interest includes when the employee, officer, agent or board member, any member of their immediate family, their partner, or an organization that employs or is about to employ any of the parties indicated herein, has a financial or other interest in or a tangible personal benefit from an entity considered or a contract. Condition – In the prior year, the Organization procured services from a vendor on an emergency basis and did not utilize a formal procurement method for selection. It was later determined that there was also a significant conflict of interest present by a former employee who procured the vendor’s services for reimbursement by the Federal program. Cause – The finding appears to be the result of an immediate need to obtain services, an oversight to subsequently conduct a formal procurement method of vendor selection on a timely basis, and the omission, misrepresentation and/or possible collusion of certain former employee(s) to appropriately report the conflict of interest within the Organization in accordance with the Organization’s policies. Effect and Context – By not adhering to a formal procurement method and certain employee(s) not internally reporting the conflict of interest, the Organization may or may not have chosen the best vendor to provide the services at the time and the Organization may or may not have paid more than the market rate for the services received over the term that the Organization’s received the services from the vendor. Questioned Costs – None noted. Recommendation – We recommend the Organization provide periodic training to its program staff regarding procurement requirements per the Uniform Guidance, including those covering conflicts of interest, and consider modifying its procurement related internal controls to ensure all staff follow the Organization’s procurement policies. View of Responsible Officials: We are in agreement with the finding and are in the process of updating our procedures to mitigate issues in the future. See our Corrective Action Plan for the fiscal year ended June 30, 2024 for additional detail.
CCS discovered this and self-reported it to the appropriate agencies. The former employee mentioned and his immediate supervisor were terminated by CCS immediately upon its discovery of the conflict of interest and not following CCS’s procurement procedures. CCS refined its Conflict-of-Interest and Procurement procedures. Conflict-of-Interest and procurement policy training sessions were conducted with all levels of staff and will continue to be conducted on a recurring basis. CCS is implementing additional layers of oversight and compliance monitoring. This is the responsibility of the CCS Chief Financial Officer. CCS is committed to continuous improvement, conducting regular internal audits and reviews to verify adherence to federal procurement standards. This is the responsibility of the CCS Revenue Cycle Manager. We are working to ensure that every vendor has a contract on file and all procurement policies are strictly followed. This is the responsibility of the CCS Controller and is expected to be completed by June 30, 2025.
Allocation of Program Payroll Costs (Significant Deficiency) and Compliance Federal Agency: U.S. Department of Health and Human Services Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Federal Award Source: Pass-through funding Pass-Through Entity: Arizona Department of Economic Security Pass-Through Identifying Number: CTR 066191 Criteria – Section §200.405 of the Uniform Guidance states that a cost is allocable to a Federal award or other cost objective if the cost is assignable to that Federal award or other cost objective in accordance with the relative benefits received and this standard is considered to be met if the cost (a) is incurred specifically for the Federal award; (b) benefits both the Federal award and other work of the recipient or subrecipient and can be distributed in proportions that may be approximated using reasonable methods; or (c) is necessary to the overall operation of the recipient or subrecipient and is assignable in part to the Federal award in accordance with the Uniform Guidance cost principles. Condition and Context – During our audit of allowable costs as it pertained to payroll costs, we noted the Organization could not provide adequate documentation to support the percentage of employee payroll costs allocated to the Federal program for 4 employees. This resulted in an unsupported allocation of payroll costs for 9 samples out of a total of 19 samples selected for testing, and $5,383 in payroll costs out of $14,585 total payroll costs selected for testing. Our sample was a statistically valid sample. Cause and Effect - Due to a transition in the billing structure of the program, which was previously fee for service in nature, to being cost reimbursement in nature, the Organization did not consistently maintain adequate supporting documentation for the allocation of payroll costs to the Federal program for all employees. It is possible the allocations used were not reflective of the actual or approximate time spent by the employees on the Federal program. Questioned Costs – Undetermined. We were unable to determine whether the allocations used were appropriate or not. Recommendation – We recommend that the Organization improve its internal controls over the allocation of payroll costs to the Federal program and ensure any allocations are updated timely, and appropriately reviewed and approved by supervisory personnel. View of Responsible Officials - We agree with the finding. We have implemented procedures to ensure secondary reviews of all billings. See our Corrective Action Plan for the fiscal year ended June 30, 2024 for additional detail.
CCS transitioned to a new payroll system during the fiscal year ended June 30, 2024. The payroll system had deficiencies with reporting and allocation capabilities that are being resolved. Manual processes to track and record payroll allocations have been cumbersome and inefficient. These systems are being updated to create accurate and timely reports to facilitate more efficient allocation processes. This is the responsibility of the CCS Executive Director of Human Resources. Additionally, internal review requirements are being enhanced and reinforced. This is the responsibility of the CCS Chief Financial Officer. Enhanced oversight has been implemented to ensure proper payroll approvals, documentation, tracking and allocations, and additional training is being provided as needed. This is the responsibility of the CCS Controller and is expected to be completed by June 30, 2025.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 2024. 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 September 28, 2024, which was (692 days ago).
What is a management decision? →Procurement (Significant Deficiency) and Compliance Federal Agency: U.S. Department of Homeland Security Program Title: Emergency Food & Shelter National Board Program (“EFSP”) Assistance Listing Number: 97.024 Federal Award Source: Pass-through funding Pass-Through Entity: Pima County Pass-Through Identifying Number: CT-GMI-21-452 Criteria – Section §200.320 of the Uniform Guidance requires that when the value of the procurement for property or services under a Federal financial assistance award exceeds the Simplified Acquisition Threshold, a formal procurement method is required, such as a sealed bid or proposal. In addition, these formal procurement methods require public advertising. Condition – During our audit of the procurement requirements for the EFSP program, we noted the Organization utilized a vendor who in total was paid more than the Simplified Acquisition Threshold; however, the Organization did not utilize a formal procurement method in selecting this vendor as required by their policies and the Uniform Guidance. Cause – The finding appears to be the result of an immediate need to obtain services and an oversight to subsequently conduct a formal procurement method. Effect and Context – By not adhering to a formal procurement method, the Organization may or may not have chosen the best vendor to provide the services. There was only one vendor whose payments exceeded the Simplified Acquisition Threshold during the audit period. Our sample was a statistically valid sample. Questioned Costs – None noted. Recommendation – We recommend the Organization provide periodic training to its program staff regarding procurement requirements per the Uniform Guidance and consider modifying its procurement related internal controls to ensure all staff follow the Organization’s procurement policies. View of Responsible Officials: We are in agreement with the finding and are in the process of updating our procedures to mitigate issues in the future. See our Corrective Action Plan for the fiscal year ended June 30, 2023 for additional detail.
Procurement (Significant Deficiency) and Compliance Federal Agency: U.S. Department of Homeland Security Program Title: Emergency Food & Shelter National Board Program (“EFSP”) Assistance Listing Number: 97.024 Federal Award Source: Pass-Through Funding Pass-Through Entity: Pima County Pass-Through Identifying Number: CT-GMI-21-452 Criteria – Section §200.320 of the Uniform Guidance requires that when the value of the procurement for property or services under a Federal financial assistance award exceeds the Simplified Acquisition Threshold, a formal procurement method is required, such as a sealed bid or proposal. In addition, these formal procurement methods require public advertising. Condition – During our audit of the procurement requirements for the EFSP program, we noted the Organization utilized a vendor who in total was paid more than the Simplified Acquisition Threshold; however, the Organization did not utilize a formal procurement method in selecting this vendor as required by their policies and the Uniform Guidance. Cause – The finding appears to be the result of an immediate need to obtain services and an oversight to subsequently conduct a formal procurement method. Effect and Context – By not adhering to a formal procurement method, the Organization may or may not have chosen the best vendor to provide the services. There was only one vendor whose payments exceeded the Simplified Acquisition Threshold during the audit period. Our sample was a statistically valid sample. Questioned Costs – None identified. Recommendation – We recommend the Organization provide periodic training to its program staff regarding procurement requirements per the Uniform Guidance and consider modifying its procurement related internal controls to ensure all staff follow the Organization’s procurement policies. View of Responsible Officials: We are in agreement with the finding and are in the process of updating our procedures to mitigate issues in the future. See our Corrective Action Plan for the fiscal year ended June 30, 2023 for additional detail. Corrective Action Plan: CCS has updated its purchasing policy as of March 22, 2024. The purchasing policy will be included as part of the program staff’s required 2024 annual training effective April 1, 2024. The Relias Learning platform will be the mechanism used for this training. Staff will be given a deadline of April 30, 2024 to complete this training. In addition, Tammy Gallegos, the CCS Accounting Manager will monitor large purchases by vendor on a monthly basis. This is to ensure that vendors providing goods or services to CCS that meet or exceed the Single Acquisition Threshold per federal regulations follow a formal procurement method, such as soliciting bids. Bids will be kept with the vendors’ file in the CCS Business Office.
Secondary Review of Billings (Significant Deficiency) Federal Agency: U.S. Department of Health and Human Services Program Title: Child Care and Development Block Grant Assistance Listing Number: 93.575 Federal Award Source: Pass-through funding Pass-Through Entity: Arizona Department of Economic Security Pass-Through Identifying Number: SX222367 Criteria – Section §200.303 of the Uniform Guidance states that 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. Condition and Context – During our audit of allowable activities, we noted the Organization did not conduct a secondary internal supervisory review of the monthly billings for this program prior to submission to the funding source. Cause and Effect - Due to a shortage in staff, all 12 monthly billings for this program were prepared by one individual and were not reviewed and approved by secondary supervisory personnel. Questioned Costs - None identified. Recommendation – We recommend that the Organization improve its internal controls over the preparation of billings for this program to ensure all billings are reviewed and approved by secondary supervisory personnel. View of Responsible Officials - We agree with the finding. We have implemented procedures to ensure secondary reviews of all billings. See our Corrective Action Plan for the fiscal year ended June 30, 2023 for additional detail.
Secondary Review of Billings (Significant Deficiency) Federal Agency: U.S. Department of Health and Human Services Program Title: Child Care and Development Block Grant Assistance Listing Number: 93.575 Federal Award Source: Pass-Through Funding Pass-Through Entity: Arizona Department of Economic Security Pass-Through Identifying Number: SX222367 Criteria – Section §200.303 of the Uniform Guidance states that 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. Condition and Context – During our audit of allowable activities, we noted the Organization did not conduct a secondary internal supervisory review of the monthly billings for this program prior to submission to the funding source. Cause and Effect – Due to a shortage in staff, all 12 monthly billings for this program were prepared by one individual and were not reviewed and approved by secondary supervisory personnel. Questioned Costs – None identified. Recommendation – We recommend that the Organization improve its internal controls over the preparation of billings for this program to ensure all billings are reviewed and approved by secondary supervisory personnel. View of Responsible Officials: We agree with the finding. We have implemented procedures to ensure secondary reviews of all billings. See our Corrective Action Plan for the fiscal year ended June 30, 2023 for additional detail. Corrective Action Plan: CCS will improve its internal controls over the preparation of all billings. Effective April 1, 2024, Tammy Gallegos, CCS Accounting Manager, will make certain all billings are reviewed and approved by a secondary supervisor. The Accounting Manager will check off and sign off on a listing of all billings in an effort to ensure and document that 1) the billings were reviewed by a secondary supervisor, 2) the billings were submitted to the payers, and 3) the billings were submitted on a timely manner.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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