FAC Explorer

Audit 12341

FY End
2023-06-30
Total Expended
$15.33M
Findings
22
Programs
9
Organization: Mid-South Food Bank (TN)
Year: 2023 Accepted: 2024-01-18
Auditor: Reynolds Bone & Griesbeck Plc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8991 2023-001 Material Weakness Yes L
8992 2023-001 Material Weakness Yes L
8993 2023-001 Material Weakness Yes L
8994 2023-001 Material Weakness Yes L
8995 2023-002 Material Weakness - N
8996 2023-002 Material Weakness - N
8997 2023-002 Material Weakness - N
8998 2023-002 Material Weakness - N
8999 2023-003 Significant Deficiency - L
9000 2023-003 Significant Deficiency - L
9001 2023-003 Significant Deficiency - L
585433 2023-001 Material Weakness Yes L
585434 2023-001 Material Weakness Yes L
585435 2023-001 Material Weakness Yes L
585436 2023-001 Material Weakness Yes L
585437 2023-002 Material Weakness - N
585438 2023-002 Material Weakness - N
585439 2023-002 Material Weakness - N
585440 2023-002 Material Weakness - N
585441 2023-003 Significant Deficiency - L
585442 2023-003 Significant Deficiency - L
585443 2023-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $4.06M Yes 2
10.568 Emergency Food Assistance Program (administrative Costs) $220,301 Yes 2
21.027 Coronavirus State and Local Fiscal Recovery Funds $141,377 Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $140,503 - 0
97.024 Emergency Food and Shelter National Board Program $100,000 - 0
10.187 Commodity Credit Corporation $53,079 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $32,232 - 0
10.182 Local Food Purchase Assistance $28,550 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $13,127 - 0

Contacts

Name Title Type
K7K6KBJXYDQ6 Cathy Pople Auditee
9015270841 Alexandra Sinkular Auditor
No contacts on file

Notes to SEFA

Title: Note 1 Accounting Policies: Accrual basis of accounting see notes 1 and 2 De Minimis Rate Used: N Rate Explanation: The auditor did not use the rate NOTE 1 - BASIS OF PRESENTATION
Title: Basis of presentation Accounting Policies: Accrual basis of accounting see notes 1 and 2 De Minimis Rate Used: N Rate Explanation: The auditor did not use the rate The accompanying schedule of expenditures of federal awards and state financial assistance (the "Schedule") includes the federal grant activity of the Mid-South Food Bank and Subsidiary (the “Organization”) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.
Title: Note 2 Accounting Policies: Accrual basis of accounting see notes 1 and 2 De Minimis Rate Used: N Rate Explanation: The auditor did not use the rate NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Title: summary of sig accounting policies Accounting Policies: Accrual basis of accounting see notes 1 and 2 De Minimis Rate Used: N Rate Explanation: The auditor did not use the rate Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
Title: note 3 Accounting Policies: Accrual basis of accounting see notes 1 and 2 De Minimis Rate Used: N Rate Explanation: The auditor did not use the rate NOTE 3 - FOOD DISTRIBUTION
Title: food distribution Accounting Policies: Accrual basis of accounting see notes 1 and 2 De Minimis Rate Used: N Rate Explanation: The auditor did not use the rate Non-monetary assistance is reported in the Schedule as determined by the Tennessee Department of Agriculture and the Mississippi Department of Human Services.
Title: note 4 Accounting Policies: Accrual basis of accounting see notes 1 and 2 De Minimis Rate Used: N Rate Explanation: The auditor did not use the rate NOTE 4 – SUB-RECIPIENTS
Title: subrecepients Accounting Policies: Accrual basis of accounting see notes 1 and 2 De Minimis Rate Used: N Rate Explanation: The auditor did not use the rate All of the commodities distributed were done so to eligible recipient agencies considered to be sub-recipients of the Organization.
Title: note 5 Accounting Policies: Accrual basis of accounting see notes 1 and 2 De Minimis Rate Used: N Rate Explanation: The auditor did not use the rate NOTE 5 – DE MINIMIS INDIRECT COST RATE
Title: de minis indirect cost rate Accounting Policies: Accrual basis of accounting see notes 1 and 2 De Minimis Rate Used: N Rate Explanation: The auditor did not use the rate The Organization did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
: Management did not submit the USDA reports to the Tennessee Department of Agriculture for 1 of the 12 months tested and did not submit the reports to the Mississippi Department of Human Services for 12 of the 12 months tested for the year ended June 30, 2023, within the proper time period.
Finding 2023-001
: Management did not submit the USDA reports to the Tennessee Department of Agriculture for 1 of the 12 months tested and did not submit the reports to the Mississippi Department of Human Services for 12 of the 12 months tested for the year ended June 30, 2023, within the proper time period.
Finding 2023-001
: Management did not submit the USDA reports to the Tennessee Department of Agriculture for 1 of the 12 months tested and did not submit the reports to the Mississippi Department of Human Services for 12 of the 12 months tested for the year ended June 30, 2023, within the proper time period.
Finding 2023-001
: Management did not submit the USDA reports to the Tennessee Department of Agriculture for 1 of the 12 months tested and did not submit the reports to the Mississippi Department of Human Services for 12 of the 12 months tested for the year ended June 30, 2023, within the proper time period.
Finding 2023-002
For the Tennessee USDA commodities, management did not maintain supporting documentation for eligible recipients of mobile pantry distributions (2 instances). According to a the Mississippi Department of Human Services (MDHS) letter dated December 4, 2023, MDHS alleges that management failed to provide adequate supporting documentation for amounts charged to the grant (26 instances) for administrative reimbursements and has requested that the Food Bank refund MDHS for $429,208.
Finding 2023-002
For the Tennessee USDA commodities, management did not maintain supporting documentation for eligible recipients of mobile pantry distributions (2 instances). According to a the Mississippi Department of Human Services (MDHS) letter dated December 4, 2023, MDHS alleges that management failed to provide adequate supporting documentation for amounts charged to the grant (26 instances) for administrative reimbursements and has requested that the Food Bank refund MDHS for $429,208.
Finding 2023-002
For the Tennessee USDA commodities, management did not maintain supporting documentation for eligible recipients of mobile pantry distributions (2 instances). According to a the Mississippi Department of Human Services (MDHS) letter dated December 4, 2023, MDHS alleges that management failed to provide adequate supporting documentation for amounts charged to the grant (26 instances) for administrative reimbursements and has requested that the Food Bank refund MDHS for $429,208.
Finding 2023-002
For the Tennessee USDA commodities, management did not maintain supporting documentation for eligible recipients of mobile pantry distributions (2 instances). According to a the Mississippi Department of Human Services (MDHS) letter dated December 4, 2023, MDHS alleges that management failed to provide adequate supporting documentation for amounts charged to the grant (26 instances) for administrative reimbursements and has requested that the Food Bank refund MDHS for $429,208.
Finding 2023-003
Management did not submit the reports to the City of Memphis for 3 of the 4 quarters tested within the proper time period.
Finding 2023-003
Management did not submit the reports to the City of Memphis for 3 of the 4 quarters tested within the proper time period.
Finding 2023-003
Management did not submit the reports to the City of Memphis for 3 of the 4 quarters tested within the proper time period.
Finding 2023-001
: Management did not submit the USDA reports to the Tennessee Department of Agriculture for 1 of the 12 months tested and did not submit the reports to the Mississippi Department of Human Services for 12 of the 12 months tested for the year ended June 30, 2023, within the proper time period.
Finding 2023-001
: Management did not submit the USDA reports to the Tennessee Department of Agriculture for 1 of the 12 months tested and did not submit the reports to the Mississippi Department of Human Services for 12 of the 12 months tested for the year ended June 30, 2023, within the proper time period.
Finding 2023-001
: Management did not submit the USDA reports to the Tennessee Department of Agriculture for 1 of the 12 months tested and did not submit the reports to the Mississippi Department of Human Services for 12 of the 12 months tested for the year ended June 30, 2023, within the proper time period.
Finding 2023-001
: Management did not submit the USDA reports to the Tennessee Department of Agriculture for 1 of the 12 months tested and did not submit the reports to the Mississippi Department of Human Services for 12 of the 12 months tested for the year ended June 30, 2023, within the proper time period.
Finding 2023-002
For the Tennessee USDA commodities, management did not maintain supporting documentation for eligible recipients of mobile pantry distributions (2 instances). According to a the Mississippi Department of Human Services (MDHS) letter dated December 4, 2023, MDHS alleges that management failed to provide adequate supporting documentation for amounts charged to the grant (26 instances) for administrative reimbursements and has requested that the Food Bank refund MDHS for $429,208.
Finding 2023-002
For the Tennessee USDA commodities, management did not maintain supporting documentation for eligible recipients of mobile pantry distributions (2 instances). According to a the Mississippi Department of Human Services (MDHS) letter dated December 4, 2023, MDHS alleges that management failed to provide adequate supporting documentation for amounts charged to the grant (26 instances) for administrative reimbursements and has requested that the Food Bank refund MDHS for $429,208.
Finding 2023-002
For the Tennessee USDA commodities, management did not maintain supporting documentation for eligible recipients of mobile pantry distributions (2 instances). According to a the Mississippi Department of Human Services (MDHS) letter dated December 4, 2023, MDHS alleges that management failed to provide adequate supporting documentation for amounts charged to the grant (26 instances) for administrative reimbursements and has requested that the Food Bank refund MDHS for $429,208.
Finding 2023-002
For the Tennessee USDA commodities, management did not maintain supporting documentation for eligible recipients of mobile pantry distributions (2 instances). According to a the Mississippi Department of Human Services (MDHS) letter dated December 4, 2023, MDHS alleges that management failed to provide adequate supporting documentation for amounts charged to the grant (26 instances) for administrative reimbursements and has requested that the Food Bank refund MDHS for $429,208.
Finding 2023-003
Management did not submit the reports to the City of Memphis for 3 of the 4 quarters tested within the proper time period.
Finding 2023-003
Management did not submit the reports to the City of Memphis for 3 of the 4 quarters tested within the proper time period.
Finding 2023-003
Management did not submit the reports to the City of Memphis for 3 of the 4 quarters tested within the proper time period.