FAC Explorer

Audit 19799

FY End
2022-06-30
Total Expended
$4.80M
Findings
4
Programs
7
Organization: The Food Bank of Central Louisiana (LA)
Year: 2022 Accepted: 2022-12-13
Auditor: Knightmasden

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20275 2022-001 - - M
20276 2022-002 - - E
596717 2022-001 - - M
596718 2022-002 - - E

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $3.91M Yes 1
10.568 Emergency Food Assistance Program (administrative Costs) $568,593 Yes 0
94.006 Americorps $94,221 - 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $74,939 - 0
10.559 Summer Food Service Program for Children $65,640 - 0
10.902 Soil and Water Conservation $57,111 - 0
97.024 Emergency Food and Shelter National Board Program $30,604 - 0

Contacts

Name Title Type
SZ7UZU9YX5K4 Jayne Wright-Velez Auditee
3184452773 Dona Manuel Auditor
No contacts on file

Notes to SEFA

Title: Sub-Recipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of The Food Bank of Central Louisiana (Food Bank) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Most of the commodities distributed are done so to eligible recipient agencies considered to be sub-recipients of the Food Bank.
Title: Reconciliation of Expenses to Federal Expenditures Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of The Food Bank of Central Louisiana (Food Bank) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Program expenses$16,870,109Non-cash adjustment donated food(10,768,877)Non-cash adjustment depreciation(252,259)Non-federal expenditures (1,045,298)Total Federal Expenditures$4,803,675
Title: Food Distribution Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of The Food Bank of Central Louisiana (Food Bank) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Non-monetary assistance is reported in the schedule at the estimated cost of the commodities disbursed. At June 30, 2022, the organization has USDA commodities valued at $1,156,594 in inventory. The organization received $4,372,768 and distributed $3,912,567 of commodities for the year ended June 30, 2022

Finding Details

Finding 2022-001
Condition: All subrecipients receiving USDA commodities did not undergo an annual review in a timely manner. Criteria: All subrecipients receiving USDA commodities must undergo an annual review every 12 months. Effect: The Food Bank is not in compliance with grant requirements. Cause: There was one agency that did not have an annual review. Recommendation: The Food Bank should change the review date in the system when the review is actually performed and not scheduled. Response: See Management?s Corrective Action Plan for their response.
Finding 2022-002
Condition: All AmeriCorps participants did not undergo the correct eligibility testing before starting with the program. Criteria: All participants in the AmeriCorps program should undergo Fieldprint checks prior to the start of service and go through the program adjudication. Effect: The Food Bank is not in compliance with grant requirements and is not required to reimburse the grant. Cause: Seventeen members did not have the required program adjudication. Eleven members did not have the required Fieldprint results at the start of service. Five member did not have the Fieldprint checks. One member had required Fieldprint results but was not cleared to service. Recommendation: Human resources supervisor should sign off on all AmeriCorps hires before they begin employment to verify all necessary eligibility criteria are met. Response: See Management?s Corrective Action Plan for their response.
Finding 2022-001
Condition: All subrecipients receiving USDA commodities did not undergo an annual review in a timely manner. Criteria: All subrecipients receiving USDA commodities must undergo an annual review every 12 months. Effect: The Food Bank is not in compliance with grant requirements. Cause: There was one agency that did not have an annual review. Recommendation: The Food Bank should change the review date in the system when the review is actually performed and not scheduled. Response: See Management?s Corrective Action Plan for their response.
Finding 2022-002
Condition: All AmeriCorps participants did not undergo the correct eligibility testing before starting with the program. Criteria: All participants in the AmeriCorps program should undergo Fieldprint checks prior to the start of service and go through the program adjudication. Effect: The Food Bank is not in compliance with grant requirements and is not required to reimburse the grant. Cause: Seventeen members did not have the required program adjudication. Eleven members did not have the required Fieldprint results at the start of service. Five member did not have the Fieldprint checks. One member had required Fieldprint results but was not cleared to service. Recommendation: Human resources supervisor should sign off on all AmeriCorps hires before they begin employment to verify all necessary eligibility criteria are met. Response: See Management?s Corrective Action Plan for their response.