FAC Explorer

Audit 23141

FY End
2022-09-30
Total Expended
$21.17M
Findings
2
Programs
11
Organization: Central Texas Food Bank (TX)
Year: 2022 Accepted: 2023-05-16
Auditor: Atchley & Associates LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
22998 2022-001 Significant Deficiency - I
599440 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $12.48M Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $2.64M Yes 0
10.568 Emergency Food Assistance Program (administrative Costs) $1.25M Yes 0
97.024 Emergency Food and Shelter National Board Program $1.19M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $635,167 Yes 1
93.558 Temporary Assistance for Needy Families $528,248 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $465,990 Yes 0
10.551 Supplemental Nutrition Assistance Program $432,119 Yes 0
10.558 Child and Adult Care Food Program $282,522 - 0
10.565 Commodity Supplemental Food Program $227,757 Yes 0
10.559 Summer Food Service Program for Children $151,342 - 0

Contacts

Name Title Type
NU93LNLJXTM3 Mary Holmes Auditee
5122822111 Jeremy Myers Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Type: Significant Deficiency Criteria: Management did not follow the procurement policy for purchases that exceed $50,000, which should have resulted in the use of competitive sealed bids and public advertisement to an adequate number of known providers. Condition: CTFB purchased a 2022 freightliner tractor for the amount of $109,401 on 12/16/2021 invoice #7302 from North Jersey Truck Center Inc. However, CTFB did not receive more than two bids for this purchase per their procurement process which they need at least two bids. Context: We selected 3 vendors with purchases greater than $50,000 and 1 of the vendors did not go through the normal procurement process. Cause: The procurement policy was not followed for this purchase. Effect: There could have been a better price or a better quality of product available. Questioned Costs: $109,401 Recommendation: We recommend that management review and follow the procurement policy set forth and that purchasing not approve invoices for payment that did not have proper documentation of the procurement process.
Finding 2022-001
Type: Significant Deficiency Criteria: Management did not follow the procurement policy for purchases that exceed $50,000, which should have resulted in the use of competitive sealed bids and public advertisement to an adequate number of known providers. Condition: CTFB purchased a 2022 freightliner tractor for the amount of $109,401 on 12/16/2021 invoice #7302 from North Jersey Truck Center Inc. However, CTFB did not receive more than two bids for this purchase per their procurement process which they need at least two bids. Context: We selected 3 vendors with purchases greater than $50,000 and 1 of the vendors did not go through the normal procurement process. Cause: The procurement policy was not followed for this purchase. Effect: There could have been a better price or a better quality of product available. Questioned Costs: $109,401 Recommendation: We recommend that management review and follow the procurement policy set forth and that purchasing not approve invoices for payment that did not have proper documentation of the procurement process.