Audit 20233

2022-001 Significant Deficiency: Internal control over maintenance of documentation of procedures performed Title and Assistance Listing Number of Federal Program: Child Nutrition Cluster 10.555, 10.559 Federal Award Identification Number and Year: 2022 Name of Federal Agency: Department of Agriculture Questioned Costs: None Criteria: In accordance with 2 CFR 200, non-federal entities must establish and maintain effective internal controls over federal awards, to support the review and approval of expenses related to federal funds. Condition: The Foundation did not maintain documentation of the review and approval of expenses as required by 2 CFR 200. Cause: The Foundation has not implemented controls to maintain documentation around the review for vendor suspension or debarment prior to execution of the contracts or allocation of expenses to the federal program, review and approval of reimbursement requests, and review of hourly rate paid to hourly employees allocated as expenses to the program. Effect: Lack of controls over maintaining documentation of procedures performed may impact compliance. Auditors? Recommendation: CRI recommends that the Foundation implement controls to bolster the documentation maintained when performing the processes and procedures related to federal programs.

2022-001 Significant Deficiency: Internal control over maintenance of documentation of procedures performed Title and Assistance Listing Number of Federal Program: Child Nutrition Cluster 10.555, 10.559 Federal Award Identification Number and Year: 2022 Name of Federal Agency: Department of Agriculture Questioned Costs: None Criteria: In accordance with 2 CFR 200, non-federal entities must establish and maintain effective internal controls over federal awards, to support the review and approval of expenses related to federal funds. Condition: The Foundation did not maintain documentation of the review and approval of expenses as required by 2 CFR 200. Cause: The Foundation has not implemented controls to maintain documentation around the review for vendor suspension or debarment prior to execution of the contracts or allocation of expenses to the federal program, review and approval of reimbursement requests, and review of hourly rate paid to hourly employees allocated as expenses to the program. Effect: Lack of controls over maintaining documentation of procedures performed may impact compliance. Auditors? Recommendation: CRI recommends that the Foundation implement controls to bolster the documentation maintained when performing the processes and procedures related to federal programs.

2022-001 Significant Deficiency: Internal control over maintenance of documentation of procedures performed Title and Assistance Listing Number of Federal Program: Child Nutrition Cluster 10.555, 10.559 Federal Award Identification Number and Year: 2022 Name of Federal Agency: Department of Agriculture Questioned Costs: None Criteria: In accordance with 2 CFR 200, non-federal entities must establish and maintain effective internal controls over federal awards, to support the review and approval of expenses related to federal funds. Condition: The Foundation did not maintain documentation of the review and approval of expenses as required by 2 CFR 200. Cause: The Foundation has not implemented controls to maintain documentation around the review for vendor suspension or debarment prior to execution of the contracts or allocation of expenses to the federal program, review and approval of reimbursement requests, and review of hourly rate paid to hourly employees allocated as expenses to the program. Effect: Lack of controls over maintaining documentation of procedures performed may impact compliance. Auditors? Recommendation: CRI recommends that the Foundation implement controls to bolster the documentation maintained when performing the processes and procedures related to federal programs.

2022-001 Significant Deficiency: Internal control over maintenance of documentation of procedures performed Title and Assistance Listing Number of Federal Program: Child Nutrition Cluster 10.555, 10.559 Federal Award Identification Number and Year: 2022 Name of Federal Agency: Department of Agriculture Questioned Costs: None Criteria: In accordance with 2 CFR 200, non-federal entities must establish and maintain effective internal controls over federal awards, to support the review and approval of expenses related to federal funds. Condition: The Foundation did not maintain documentation of the review and approval of expenses as required by 2 CFR 200. Cause: The Foundation has not implemented controls to maintain documentation around the review for vendor suspension or debarment prior to execution of the contracts or allocation of expenses to the federal program, review and approval of reimbursement requests, and review of hourly rate paid to hourly employees allocated as expenses to the program. Effect: Lack of controls over maintaining documentation of procedures performed may impact compliance. Auditors? Recommendation: CRI recommends that the Foundation implement controls to bolster the documentation maintained when performing the processes and procedures related to federal programs.

2022-001 Significant Deficiency: Internal control over maintenance of documentation of procedures performed Title and Assistance Listing Number of Federal Program: Child Nutrition Cluster 10.555, 10.559 Federal Award Identification Number and Year: 2022 Name of Federal Agency: Department of Agriculture Questioned Costs: None Criteria: In accordance with 2 CFR 200, non-federal entities must establish and maintain effective internal controls over federal awards, to support the review and approval of expenses related to federal funds. Condition: The Foundation did not maintain documentation of the review and approval of expenses as required by 2 CFR 200. Cause: The Foundation has not implemented controls to maintain documentation around the review for vendor suspension or debarment prior to execution of the contracts or allocation of expenses to the federal program, review and approval of reimbursement requests, and review of hourly rate paid to hourly employees allocated as expenses to the program. Effect: Lack of controls over maintaining documentation of procedures performed may impact compliance. Auditors? Recommendation: CRI recommends that the Foundation implement controls to bolster the documentation maintained when performing the processes and procedures related to federal programs.

2022-001 Significant Deficiency: Internal control over maintenance of documentation of procedures performed Title and Assistance Listing Number of Federal Program: Child Nutrition Cluster 10.555, 10.559 Federal Award Identification Number and Year: 2022 Name of Federal Agency: Department of Agriculture Questioned Costs: None Criteria: In accordance with 2 CFR 200, non-federal entities must establish and maintain effective internal controls over federal awards, to support the review and approval of expenses related to federal funds. Condition: The Foundation did not maintain documentation of the review and approval of expenses as required by 2 CFR 200. Cause: The Foundation has not implemented controls to maintain documentation around the review for vendor suspension or debarment prior to execution of the contracts or allocation of expenses to the federal program, review and approval of reimbursement requests, and review of hourly rate paid to hourly employees allocated as expenses to the program. Effect: Lack of controls over maintaining documentation of procedures performed may impact compliance. Auditors? Recommendation: CRI recommends that the Foundation implement controls to bolster the documentation maintained when performing the processes and procedures related to federal programs.