Audit 19425

Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Agriculture Food Distribution Cluster: Emergency Food Assistance Program (Food Commodities) Assistance Listing #10.569 Passed through The Houston Food Bank, Montgomery County Food Bank, and Galveston County Food Bank Contract Year: 10/01/21 ? 09/30/22 Criteria: Eligibility ? The Society is responsible for having internal control procedures over its client intake process to ensure that appropriate information documenting a client?s eligibility for food assistance is obtained and maintained in accordance with contract requirements. Condition and context: The Society receives and distributes food commodities from both federal and non-federal sources from 18 distribution sites. During 2022, approximately 45% of the food distributed by the Society was received from federal sources. In a sample of 40 clients served during the six months after COVID-19 waivers had expired, the Society could not locate application forms documenting eligibility for 2 clients. Cause: The finding occurred as a result of the inadequate communication and training regarding the importance of obtaining and maintaining appropriate documentation evidencing eligibility. Effect: Failure to ensure eligibility could result in the distribution of federal food commodities to ineligible households. Questioned costs: Unknown Recommendation: Communicate and emphasize adherence to contractual requirements for determining and documenting eligibility and retaining documentation, and provide training to volunteers as needed to ensure compliance. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.

Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Agriculture Food Distribution Cluster: Emergency Food Assistance Program (Food Commodities) Assistance Listing #10.569 Passed through The Houston Food Bank, Montgomery County Food Bank, and Galveston County Food Bank Contract Year: 10/01/21 ? 09/30/22 Criteria: Eligibility ? The Society is responsible for having internal control procedures over its client intake process to ensure that appropriate information documenting a client?s eligibility for food assistance is obtained and maintained in accordance with contract requirements. Condition and context: The Society receives and distributes food commodities from both federal and non-federal sources from 18 distribution sites. During 2022, approximately 45% of the food distributed by the Society was received from federal sources. In a sample of 40 clients served during the six months after COVID-19 waivers had expired, the Society could not locate application forms documenting eligibility for 2 clients. Cause: The finding occurred as a result of the inadequate communication and training regarding the importance of obtaining and maintaining appropriate documentation evidencing eligibility. Effect: Failure to ensure eligibility could result in the distribution of federal food commodities to ineligible households. Questioned costs: Unknown Recommendation: Communicate and emphasize adherence to contractual requirements for determining and documenting eligibility and retaining documentation, and provide training to volunteers as needed to ensure compliance. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.

Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Agriculture Food Distribution Cluster: Emergency Food Assistance Program (Food Commodities) Assistance Listing #10.569 Passed through The Houston Food Bank, Montgomery County Food Bank, and Galveston County Food Bank Contract Year: 10/01/21 ? 09/30/22 Criteria: Eligibility ? The Society is responsible for having internal control procedures over its client intake process to ensure that appropriate information documenting a client?s eligibility for food assistance is obtained and maintained in accordance with contract requirements. Condition and context: The Society receives and distributes food commodities from both federal and non-federal sources from 18 distribution sites. During 2022, approximately 45% of the food distributed by the Society was received from federal sources. In a sample of 40 clients served during the six months after COVID-19 waivers had expired, the Society could not locate application forms documenting eligibility for 2 clients. Cause: The finding occurred as a result of the inadequate communication and training regarding the importance of obtaining and maintaining appropriate documentation evidencing eligibility. Effect: Failure to ensure eligibility could result in the distribution of federal food commodities to ineligible households. Questioned costs: Unknown Recommendation: Communicate and emphasize adherence to contractual requirements for determining and documenting eligibility and retaining documentation, and provide training to volunteers as needed to ensure compliance. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.

Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Agriculture Food Distribution Cluster: Emergency Food Assistance Program (Food Commodities) Assistance Listing #10.569 Passed through The Houston Food Bank, Montgomery County Food Bank, and Galveston County Food Bank Contract Year: 10/01/21 ? 09/30/22 Criteria: Eligibility ? The Society is responsible for having internal control procedures over its client intake process to ensure that appropriate information documenting a client?s eligibility for food assistance is obtained and maintained in accordance with contract requirements. Condition and context: The Society receives and distributes food commodities from both federal and non-federal sources from 18 distribution sites. During 2022, approximately 45% of the food distributed by the Society was received from federal sources. In a sample of 40 clients served during the six months after COVID-19 waivers had expired, the Society could not locate application forms documenting eligibility for 2 clients. Cause: The finding occurred as a result of the inadequate communication and training regarding the importance of obtaining and maintaining appropriate documentation evidencing eligibility. Effect: Failure to ensure eligibility could result in the distribution of federal food commodities to ineligible households. Questioned costs: Unknown Recommendation: Communicate and emphasize adherence to contractual requirements for determining and documenting eligibility and retaining documentation, and provide training to volunteers as needed to ensure compliance. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.

Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Agriculture Food Distribution Cluster: Emergency Food Assistance Program (Food Commodities) Assistance Listing #10.569 Passed through The Houston Food Bank, Montgomery County Food Bank, and Galveston County Food Bank Contract Year: 10/01/21 ? 09/30/22 Criteria: Eligibility ? The Society is responsible for having internal control procedures over its client intake process to ensure that appropriate information documenting a client?s eligibility for food assistance is obtained and maintained in accordance with contract requirements. Condition and context: The Society receives and distributes food commodities from both federal and non-federal sources from 18 distribution sites. During 2022, approximately 45% of the food distributed by the Society was received from federal sources. In a sample of 40 clients served during the six months after COVID-19 waivers had expired, the Society could not locate application forms documenting eligibility for 2 clients. Cause: The finding occurred as a result of the inadequate communication and training regarding the importance of obtaining and maintaining appropriate documentation evidencing eligibility. Effect: Failure to ensure eligibility could result in the distribution of federal food commodities to ineligible households. Questioned costs: Unknown Recommendation: Communicate and emphasize adherence to contractual requirements for determining and documenting eligibility and retaining documentation, and provide training to volunteers as needed to ensure compliance. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.

Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Agriculture Food Distribution Cluster: Emergency Food Assistance Program (Food Commodities) Assistance Listing #10.569 Passed through The Houston Food Bank, Montgomery County Food Bank, and Galveston County Food Bank Contract Year: 10/01/21 ? 09/30/22 Criteria: Eligibility ? The Society is responsible for having internal control procedures over its client intake process to ensure that appropriate information documenting a client?s eligibility for food assistance is obtained and maintained in accordance with contract requirements. Condition and context: The Society receives and distributes food commodities from both federal and non-federal sources from 18 distribution sites. During 2022, approximately 45% of the food distributed by the Society was received from federal sources. In a sample of 40 clients served during the six months after COVID-19 waivers had expired, the Society could not locate application forms documenting eligibility for 2 clients. Cause: The finding occurred as a result of the inadequate communication and training regarding the importance of obtaining and maintaining appropriate documentation evidencing eligibility. Effect: Failure to ensure eligibility could result in the distribution of federal food commodities to ineligible households. Questioned costs: Unknown Recommendation: Communicate and emphasize adherence to contractual requirements for determining and documenting eligibility and retaining documentation, and provide training to volunteers as needed to ensure compliance. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.