Audit 20183

FY End
2022-12-31
Total Expended
$14.45M
Findings
8
Programs
10
Year: 2022 Accepted: 2023-09-07
Auditor: Sikich LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
24062 2022-002 Significant Deficiency - L
24063 2022-002 Significant Deficiency - L
24064 2022-002 Significant Deficiency - L
24065 2022-002 Significant Deficiency - L
600504 2022-002 Significant Deficiency - L
600505 2022-002 Significant Deficiency - L
600506 2022-002 Significant Deficiency - L
600507 2022-002 Significant Deficiency - L

Contacts

Name Title Type
YKM2RZ4MUJ46 Tim Sisler Auditee
3307777568 Lisa Denholm Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Akron-Canton Regional Foodbank, Inc. and Affiliates (the Organization) under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of Akron-Canton Regional Foodbank, Inc. and Affiliates, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Akron-Canton Regional Foodbank, Inc. and Affiliates.Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Food Donation Nonmonetary assistance is reported in the schedule at the fair value of the commodities received and disbursed. At December 31, 2022, the Organization had USDA food commodities totaling $266,560 in inventory. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization passes certain federal awards (food commodities) received to other not-for-profit agencies (subrecipients). Distributions made to subrecipients totaled $11,349,669 in 2022.
Title: NON-CASH ASSISTANCE, LOANS OUTSTANDING AND INSURANCE Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Akron-Canton Regional Foodbank, Inc. and Affiliates (the Organization) under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of Akron-Canton Regional Foodbank, Inc. and Affiliates, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Akron-Canton Regional Foodbank, Inc. and Affiliates.Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Food Donation Nonmonetary assistance is reported in the schedule at the fair value of the commodities received and disbursed. At December 31, 2022, the Organization had USDA food commodities totaling $266,560 in inventory. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization did not receive any federal loans or federal insurance for the year ended December 31, 2022.

Finding Details

Condition: During our testing of the reporting compliance requirement, we reviewed a sample of reports required to be submitted to the pass-through entities, Ohio Association of Foodbanks (OAF) and County of Summit Department of Jobs and Family Services (CSDJFS) the following required reports in our sample had the below noted errors: ? For 2 reports out of sample size of 2, the OFPACP Monthly Inventory submitted to OAF, total inventory quantities on-hand did not agree to the supporting documentation used to prepare the report. There was also no indication of a secondary review prior to submission. ? For 1 report out of a sample size of 2, the Monthly Report required to be submitted to CSDJFS did not agree to supporting documentation for certain statistical data reported including total number of households served during the period and number of households served with a minor. There was also no indication of a secondary review prior to submission. ? For 1 report out of a sample size of 2, the Performance Outcome Report required to be submitted to CSDJFS did not agree to supporting documentation for certain statistical data reported including total number of households served during the period and number of households served with a minor. There was also no indication of a secondary review prior to submission. Criteria: Individual agreements with CSDJFS and OAF require Akron-Canton Regional Foodbank, Inc. and Affiliates to submit certain reports at defined times throughout the grant period. Reports must include the information indicated by the awarding agency and be submitted timely and accurately. Cause: For the above noted reports, controls over the review of reports by a secondary individual, separate from the preparer, were not functioning effectively to detect and correct errors in the submitted reports prior to their submission. Effect: As a result of the condition noted above, audit procedures identified reports submitted with inaccurate information. There was no monetary impact on these errors or material noncompliance with other compliance requirements reported. Recommendation: We recommend internal control procedures be reviewed by management and a secondary review of all submitted reports be performed by an employee, separate from the preparer and knowledgeable of compliance requirements, for completeness and accuracy, including comparing to source documentation and any reconciliations between source data and final reporting.
Condition: During our testing of the reporting compliance requirement, we reviewed a sample of reports required to be submitted to the pass-through entities, Ohio Association of Foodbanks (OAF) and County of Summit Department of Jobs and Family Services (CSDJFS) the following required reports in our sample had the below noted errors: ? For 2 reports out of sample size of 2, the OFPACP Monthly Inventory submitted to OAF, total inventory quantities on-hand did not agree to the supporting documentation used to prepare the report. There was also no indication of a secondary review prior to submission. ? For 1 report out of a sample size of 2, the Monthly Report required to be submitted to CSDJFS did not agree to supporting documentation for certain statistical data reported including total number of households served during the period and number of households served with a minor. There was also no indication of a secondary review prior to submission. ? For 1 report out of a sample size of 2, the Performance Outcome Report required to be submitted to CSDJFS did not agree to supporting documentation for certain statistical data reported including total number of households served during the period and number of households served with a minor. There was also no indication of a secondary review prior to submission. Criteria: Individual agreements with CSDJFS and OAF require Akron-Canton Regional Foodbank, Inc. and Affiliates to submit certain reports at defined times throughout the grant period. Reports must include the information indicated by the awarding agency and be submitted timely and accurately. Cause: For the above noted reports, controls over the review of reports by a secondary individual, separate from the preparer, were not functioning effectively to detect and correct errors in the submitted reports prior to their submission. Effect: As a result of the condition noted above, audit procedures identified reports submitted with inaccurate information. There was no monetary impact on these errors or material noncompliance with other compliance requirements reported. Recommendation: We recommend internal control procedures be reviewed by management and a secondary review of all submitted reports be performed by an employee, separate from the preparer and knowledgeable of compliance requirements, for completeness and accuracy, including comparing to source documentation and any reconciliations between source data and final reporting.
Condition: During our testing of the reporting compliance requirement, we reviewed a sample of reports required to be submitted to the pass-through entities, Ohio Association of Foodbanks (OAF) and County of Summit Department of Jobs and Family Services (CSDJFS) the following required reports in our sample had the below noted errors: ? For 2 reports out of sample size of 2, the OFPACP Monthly Inventory submitted to OAF, total inventory quantities on-hand did not agree to the supporting documentation used to prepare the report. There was also no indication of a secondary review prior to submission. ? For 1 report out of a sample size of 2, the Monthly Report required to be submitted to CSDJFS did not agree to supporting documentation for certain statistical data reported including total number of households served during the period and number of households served with a minor. There was also no indication of a secondary review prior to submission. ? For 1 report out of a sample size of 2, the Performance Outcome Report required to be submitted to CSDJFS did not agree to supporting documentation for certain statistical data reported including total number of households served during the period and number of households served with a minor. There was also no indication of a secondary review prior to submission. Criteria: Individual agreements with CSDJFS and OAF require Akron-Canton Regional Foodbank, Inc. and Affiliates to submit certain reports at defined times throughout the grant period. Reports must include the information indicated by the awarding agency and be submitted timely and accurately. Cause: For the above noted reports, controls over the review of reports by a secondary individual, separate from the preparer, were not functioning effectively to detect and correct errors in the submitted reports prior to their submission. Effect: As a result of the condition noted above, audit procedures identified reports submitted with inaccurate information. There was no monetary impact on these errors or material noncompliance with other compliance requirements reported. Recommendation: We recommend internal control procedures be reviewed by management and a secondary review of all submitted reports be performed by an employee, separate from the preparer and knowledgeable of compliance requirements, for completeness and accuracy, including comparing to source documentation and any reconciliations between source data and final reporting.
Condition: During our testing of the reporting compliance requirement, we reviewed a sample of reports required to be submitted to the pass-through entities, Ohio Association of Foodbanks (OAF) and County of Summit Department of Jobs and Family Services (CSDJFS) the following required reports in our sample had the below noted errors: ? For 2 reports out of sample size of 2, the OFPACP Monthly Inventory submitted to OAF, total inventory quantities on-hand did not agree to the supporting documentation used to prepare the report. There was also no indication of a secondary review prior to submission. ? For 1 report out of a sample size of 2, the Monthly Report required to be submitted to CSDJFS did not agree to supporting documentation for certain statistical data reported including total number of households served during the period and number of households served with a minor. There was also no indication of a secondary review prior to submission. ? For 1 report out of a sample size of 2, the Performance Outcome Report required to be submitted to CSDJFS did not agree to supporting documentation for certain statistical data reported including total number of households served during the period and number of households served with a minor. There was also no indication of a secondary review prior to submission. Criteria: Individual agreements with CSDJFS and OAF require Akron-Canton Regional Foodbank, Inc. and Affiliates to submit certain reports at defined times throughout the grant period. Reports must include the information indicated by the awarding agency and be submitted timely and accurately. Cause: For the above noted reports, controls over the review of reports by a secondary individual, separate from the preparer, were not functioning effectively to detect and correct errors in the submitted reports prior to their submission. Effect: As a result of the condition noted above, audit procedures identified reports submitted with inaccurate information. There was no monetary impact on these errors or material noncompliance with other compliance requirements reported. Recommendation: We recommend internal control procedures be reviewed by management and a secondary review of all submitted reports be performed by an employee, separate from the preparer and knowledgeable of compliance requirements, for completeness and accuracy, including comparing to source documentation and any reconciliations between source data and final reporting.
Condition: During our testing of the reporting compliance requirement, we reviewed a sample of reports required to be submitted to the pass-through entities, Ohio Association of Foodbanks (OAF) and County of Summit Department of Jobs and Family Services (CSDJFS) the following required reports in our sample had the below noted errors: ? For 2 reports out of sample size of 2, the OFPACP Monthly Inventory submitted to OAF, total inventory quantities on-hand did not agree to the supporting documentation used to prepare the report. There was also no indication of a secondary review prior to submission. ? For 1 report out of a sample size of 2, the Monthly Report required to be submitted to CSDJFS did not agree to supporting documentation for certain statistical data reported including total number of households served during the period and number of households served with a minor. There was also no indication of a secondary review prior to submission. ? For 1 report out of a sample size of 2, the Performance Outcome Report required to be submitted to CSDJFS did not agree to supporting documentation for certain statistical data reported including total number of households served during the period and number of households served with a minor. There was also no indication of a secondary review prior to submission. Criteria: Individual agreements with CSDJFS and OAF require Akron-Canton Regional Foodbank, Inc. and Affiliates to submit certain reports at defined times throughout the grant period. Reports must include the information indicated by the awarding agency and be submitted timely and accurately. Cause: For the above noted reports, controls over the review of reports by a secondary individual, separate from the preparer, were not functioning effectively to detect and correct errors in the submitted reports prior to their submission. Effect: As a result of the condition noted above, audit procedures identified reports submitted with inaccurate information. There was no monetary impact on these errors or material noncompliance with other compliance requirements reported. Recommendation: We recommend internal control procedures be reviewed by management and a secondary review of all submitted reports be performed by an employee, separate from the preparer and knowledgeable of compliance requirements, for completeness and accuracy, including comparing to source documentation and any reconciliations between source data and final reporting.
Condition: During our testing of the reporting compliance requirement, we reviewed a sample of reports required to be submitted to the pass-through entities, Ohio Association of Foodbanks (OAF) and County of Summit Department of Jobs and Family Services (CSDJFS) the following required reports in our sample had the below noted errors: ? For 2 reports out of sample size of 2, the OFPACP Monthly Inventory submitted to OAF, total inventory quantities on-hand did not agree to the supporting documentation used to prepare the report. There was also no indication of a secondary review prior to submission. ? For 1 report out of a sample size of 2, the Monthly Report required to be submitted to CSDJFS did not agree to supporting documentation for certain statistical data reported including total number of households served during the period and number of households served with a minor. There was also no indication of a secondary review prior to submission. ? For 1 report out of a sample size of 2, the Performance Outcome Report required to be submitted to CSDJFS did not agree to supporting documentation for certain statistical data reported including total number of households served during the period and number of households served with a minor. There was also no indication of a secondary review prior to submission. Criteria: Individual agreements with CSDJFS and OAF require Akron-Canton Regional Foodbank, Inc. and Affiliates to submit certain reports at defined times throughout the grant period. Reports must include the information indicated by the awarding agency and be submitted timely and accurately. Cause: For the above noted reports, controls over the review of reports by a secondary individual, separate from the preparer, were not functioning effectively to detect and correct errors in the submitted reports prior to their submission. Effect: As a result of the condition noted above, audit procedures identified reports submitted with inaccurate information. There was no monetary impact on these errors or material noncompliance with other compliance requirements reported. Recommendation: We recommend internal control procedures be reviewed by management and a secondary review of all submitted reports be performed by an employee, separate from the preparer and knowledgeable of compliance requirements, for completeness and accuracy, including comparing to source documentation and any reconciliations between source data and final reporting.
Condition: During our testing of the reporting compliance requirement, we reviewed a sample of reports required to be submitted to the pass-through entities, Ohio Association of Foodbanks (OAF) and County of Summit Department of Jobs and Family Services (CSDJFS) the following required reports in our sample had the below noted errors: ? For 2 reports out of sample size of 2, the OFPACP Monthly Inventory submitted to OAF, total inventory quantities on-hand did not agree to the supporting documentation used to prepare the report. There was also no indication of a secondary review prior to submission. ? For 1 report out of a sample size of 2, the Monthly Report required to be submitted to CSDJFS did not agree to supporting documentation for certain statistical data reported including total number of households served during the period and number of households served with a minor. There was also no indication of a secondary review prior to submission. ? For 1 report out of a sample size of 2, the Performance Outcome Report required to be submitted to CSDJFS did not agree to supporting documentation for certain statistical data reported including total number of households served during the period and number of households served with a minor. There was also no indication of a secondary review prior to submission. Criteria: Individual agreements with CSDJFS and OAF require Akron-Canton Regional Foodbank, Inc. and Affiliates to submit certain reports at defined times throughout the grant period. Reports must include the information indicated by the awarding agency and be submitted timely and accurately. Cause: For the above noted reports, controls over the review of reports by a secondary individual, separate from the preparer, were not functioning effectively to detect and correct errors in the submitted reports prior to their submission. Effect: As a result of the condition noted above, audit procedures identified reports submitted with inaccurate information. There was no monetary impact on these errors or material noncompliance with other compliance requirements reported. Recommendation: We recommend internal control procedures be reviewed by management and a secondary review of all submitted reports be performed by an employee, separate from the preparer and knowledgeable of compliance requirements, for completeness and accuracy, including comparing to source documentation and any reconciliations between source data and final reporting.
Condition: During our testing of the reporting compliance requirement, we reviewed a sample of reports required to be submitted to the pass-through entities, Ohio Association of Foodbanks (OAF) and County of Summit Department of Jobs and Family Services (CSDJFS) the following required reports in our sample had the below noted errors: ? For 2 reports out of sample size of 2, the OFPACP Monthly Inventory submitted to OAF, total inventory quantities on-hand did not agree to the supporting documentation used to prepare the report. There was also no indication of a secondary review prior to submission. ? For 1 report out of a sample size of 2, the Monthly Report required to be submitted to CSDJFS did not agree to supporting documentation for certain statistical data reported including total number of households served during the period and number of households served with a minor. There was also no indication of a secondary review prior to submission. ? For 1 report out of a sample size of 2, the Performance Outcome Report required to be submitted to CSDJFS did not agree to supporting documentation for certain statistical data reported including total number of households served during the period and number of households served with a minor. There was also no indication of a secondary review prior to submission. Criteria: Individual agreements with CSDJFS and OAF require Akron-Canton Regional Foodbank, Inc. and Affiliates to submit certain reports at defined times throughout the grant period. Reports must include the information indicated by the awarding agency and be submitted timely and accurately. Cause: For the above noted reports, controls over the review of reports by a secondary individual, separate from the preparer, were not functioning effectively to detect and correct errors in the submitted reports prior to their submission. Effect: As a result of the condition noted above, audit procedures identified reports submitted with inaccurate information. There was no monetary impact on these errors or material noncompliance with other compliance requirements reported. Recommendation: We recommend internal control procedures be reviewed by management and a secondary review of all submitted reports be performed by an employee, separate from the preparer and knowledgeable of compliance requirements, for completeness and accuracy, including comparing to source documentation and any reconciliations between source data and final reporting.