FAC Explorer

Audit 16212

FY End
2022-12-31
Total Expended
$796,203
Findings
12
Programs
2
Organization: Midwest Food Bank Nfp (IL)
Year: 2022 Accepted: 2023-06-25
Auditor: Sikich LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12130 2022-002 Significant Deficiency - L
12131 2022-001 Significant Deficiency - I
12132 2022-002 Significant Deficiency - L
12133 2022-001 Significant Deficiency - I
12134 2022-002 Significant Deficiency - L
12135 2022-001 Significant Deficiency - I
588572 2022-002 Significant Deficiency - L
588573 2022-001 Significant Deficiency - I
588574 2022-002 Significant Deficiency - L
588575 2022-001 Significant Deficiency - I
588576 2022-002 Significant Deficiency - L
588577 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $368,945 Yes 2
97.024 Emergency Food and Shelter National Board Program $22,000 - 0

Contacts

Name Title Type
KN17TNZBPP57 Lisa Martin Auditee
3092910900 Raymond Krouse Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of Midwest Food Bank, NFP (the Organization) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization did not provide federal awards to subrecipients during the year ended December 31, 2022.
Title: DESCRIPTION OF MAJOR FEDERAL PROGRAMS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of Midwest Food Bank, NFP (the Organization) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The major federal program of the Organization is the Coronavirus State and Local Fiscal Recovery Funds (21.027). The purpose of the Provider Relief Fund is to provide assistance to respond to the public health emergency, COVID-19 or its negative economic impacts.
Title: NON-CASH ASSISTANCE, LOANS OF OUSTANDING AND INSURANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of Midwest Food Bank, NFP (the Organization) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization did not receive any federal non-cash assistance, federal loans or federal insurance for the year ended December 31, 2022. The Organization has no outstanding loans or loan guarantees with continuing compliance requirements.

Finding Details

Finding 2022-002
2022-002: Reporting Requirements Criteria: The Organization is required to submit various reports as listed in each grant agreement for the major program. The Organization submitted three reports after the reporting deadline. Condition: The Organization did not timely file all reports in accordance with reporting requirements listed in each grant. Questioned costs: None Cause and Effect: By not filing all reports timely, the Organization could face repercussions from the grantors. Recommendation: We recommend the Organization establish processes to evaluate and track reporting requirements for each grant to ensure required reports are filed timely. Auditee Response: The Organization inadvertently missed the reporting deadline due to misinterpreting the reporting requirements. The Organization intends to more closely identify and track reporting deadlines.
Finding 2022-001
2022-001: Procurement Requirements Criteria: The Organization is required to establish a procurement policy in accordance with Uniform Guidance requirements, as specified in the compliance supplement. Condition: The Organization did not establish a procurement policy in accordance with Uniform Guidance 2 CFR 200.318 ? 200.327, as required for the major program. The Organization developed and implemented a policy during 2022 but it was not in effect for the whole organization for the entire year. Questioned costs: None Cause and Effect: By not having an updated procurement policy the Organization could expense funds that are not in accordance with the procurement policies established by Uniform Guidance Recommendation: We recommend the Organization establish a procurement policy based on the requirements noted in 2 CFR 200.318-200.327. Auditee Response: The Organization established and implemented a procurement policy in accordance with Uniform Guidance requirements during the year in 2022.
Finding 2022-002
2022-002: Reporting Requirements Criteria: The Organization is required to submit various reports as listed in each grant agreement for the major program. The Organization submitted three reports after the reporting deadline. Condition: The Organization did not timely file all reports in accordance with reporting requirements listed in each grant. Questioned costs: None Cause and Effect: By not filing all reports timely, the Organization could face repercussions from the grantors. Recommendation: We recommend the Organization establish processes to evaluate and track reporting requirements for each grant to ensure required reports are filed timely. Auditee Response: The Organization inadvertently missed the reporting deadline due to misinterpreting the reporting requirements. The Organization intends to more closely identify and track reporting deadlines.
Finding 2022-001
2022-001: Procurement Requirements Criteria: The Organization is required to establish a procurement policy in accordance with Uniform Guidance requirements, as specified in the compliance supplement. Condition: The Organization did not establish a procurement policy in accordance with Uniform Guidance 2 CFR 200.318 ? 200.327, as required for the major program. The Organization developed and implemented a policy during 2022 but it was not in effect for the whole organization for the entire year. Questioned costs: None Cause and Effect: By not having an updated procurement policy the Organization could expense funds that are not in accordance with the procurement policies established by Uniform Guidance Recommendation: We recommend the Organization establish a procurement policy based on the requirements noted in 2 CFR 200.318-200.327. Auditee Response: The Organization established and implemented a procurement policy in accordance with Uniform Guidance requirements during the year in 2022.
Finding 2022-002
2022-002: Reporting Requirements Criteria: The Organization is required to submit various reports as listed in each grant agreement for the major program. The Organization submitted three reports after the reporting deadline. Condition: The Organization did not timely file all reports in accordance with reporting requirements listed in each grant. Questioned costs: None Cause and Effect: By not filing all reports timely, the Organization could face repercussions from the grantors. Recommendation: We recommend the Organization establish processes to evaluate and track reporting requirements for each grant to ensure required reports are filed timely. Auditee Response: The Organization inadvertently missed the reporting deadline due to misinterpreting the reporting requirements. The Organization intends to more closely identify and track reporting deadlines.
Finding 2022-001
2022-001: Procurement Requirements Criteria: The Organization is required to establish a procurement policy in accordance with Uniform Guidance requirements, as specified in the compliance supplement. Condition: The Organization did not establish a procurement policy in accordance with Uniform Guidance 2 CFR 200.318 ? 200.327, as required for the major program. The Organization developed and implemented a policy during 2022 but it was not in effect for the whole organization for the entire year. Questioned costs: None Cause and Effect: By not having an updated procurement policy the Organization could expense funds that are not in accordance with the procurement policies established by Uniform Guidance Recommendation: We recommend the Organization establish a procurement policy based on the requirements noted in 2 CFR 200.318-200.327. Auditee Response: The Organization established and implemented a procurement policy in accordance with Uniform Guidance requirements during the year in 2022.
Finding 2022-002
2022-002: Reporting Requirements Criteria: The Organization is required to submit various reports as listed in each grant agreement for the major program. The Organization submitted three reports after the reporting deadline. Condition: The Organization did not timely file all reports in accordance with reporting requirements listed in each grant. Questioned costs: None Cause and Effect: By not filing all reports timely, the Organization could face repercussions from the grantors. Recommendation: We recommend the Organization establish processes to evaluate and track reporting requirements for each grant to ensure required reports are filed timely. Auditee Response: The Organization inadvertently missed the reporting deadline due to misinterpreting the reporting requirements. The Organization intends to more closely identify and track reporting deadlines.
Finding 2022-001
2022-001: Procurement Requirements Criteria: The Organization is required to establish a procurement policy in accordance with Uniform Guidance requirements, as specified in the compliance supplement. Condition: The Organization did not establish a procurement policy in accordance with Uniform Guidance 2 CFR 200.318 ? 200.327, as required for the major program. The Organization developed and implemented a policy during 2022 but it was not in effect for the whole organization for the entire year. Questioned costs: None Cause and Effect: By not having an updated procurement policy the Organization could expense funds that are not in accordance with the procurement policies established by Uniform Guidance Recommendation: We recommend the Organization establish a procurement policy based on the requirements noted in 2 CFR 200.318-200.327. Auditee Response: The Organization established and implemented a procurement policy in accordance with Uniform Guidance requirements during the year in 2022.
Finding 2022-002
2022-002: Reporting Requirements Criteria: The Organization is required to submit various reports as listed in each grant agreement for the major program. The Organization submitted three reports after the reporting deadline. Condition: The Organization did not timely file all reports in accordance with reporting requirements listed in each grant. Questioned costs: None Cause and Effect: By not filing all reports timely, the Organization could face repercussions from the grantors. Recommendation: We recommend the Organization establish processes to evaluate and track reporting requirements for each grant to ensure required reports are filed timely. Auditee Response: The Organization inadvertently missed the reporting deadline due to misinterpreting the reporting requirements. The Organization intends to more closely identify and track reporting deadlines.
Finding 2022-001
2022-001: Procurement Requirements Criteria: The Organization is required to establish a procurement policy in accordance with Uniform Guidance requirements, as specified in the compliance supplement. Condition: The Organization did not establish a procurement policy in accordance with Uniform Guidance 2 CFR 200.318 ? 200.327, as required for the major program. The Organization developed and implemented a policy during 2022 but it was not in effect for the whole organization for the entire year. Questioned costs: None Cause and Effect: By not having an updated procurement policy the Organization could expense funds that are not in accordance with the procurement policies established by Uniform Guidance Recommendation: We recommend the Organization establish a procurement policy based on the requirements noted in 2 CFR 200.318-200.327. Auditee Response: The Organization established and implemented a procurement policy in accordance with Uniform Guidance requirements during the year in 2022.
Finding 2022-002
2022-002: Reporting Requirements Criteria: The Organization is required to submit various reports as listed in each grant agreement for the major program. The Organization submitted three reports after the reporting deadline. Condition: The Organization did not timely file all reports in accordance with reporting requirements listed in each grant. Questioned costs: None Cause and Effect: By not filing all reports timely, the Organization could face repercussions from the grantors. Recommendation: We recommend the Organization establish processes to evaluate and track reporting requirements for each grant to ensure required reports are filed timely. Auditee Response: The Organization inadvertently missed the reporting deadline due to misinterpreting the reporting requirements. The Organization intends to more closely identify and track reporting deadlines.
Finding 2022-001
2022-001: Procurement Requirements Criteria: The Organization is required to establish a procurement policy in accordance with Uniform Guidance requirements, as specified in the compliance supplement. Condition: The Organization did not establish a procurement policy in accordance with Uniform Guidance 2 CFR 200.318 ? 200.327, as required for the major program. The Organization developed and implemented a policy during 2022 but it was not in effect for the whole organization for the entire year. Questioned costs: None Cause and Effect: By not having an updated procurement policy the Organization could expense funds that are not in accordance with the procurement policies established by Uniform Guidance Recommendation: We recommend the Organization establish a procurement policy based on the requirements noted in 2 CFR 200.318-200.327. Auditee Response: The Organization established and implemented a procurement policy in accordance with Uniform Guidance requirements during the year in 2022.