FAC Explorer

Audit 23525

FY End
2022-12-31
Total Expended
$7.13M
Findings
4
Programs
4
Organization: Greater Baton Rouge Food Bank (LA)
Year: 2022 Accepted: 2023-09-28
Auditor: Postlethwaite & Netterville

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
19868 2022-003 Significant Deficiency - N
19869 2022-003 Significant Deficiency - N
596310 2022-003 Significant Deficiency - N
596311 2022-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $6.02M Yes 1
10.568 Emergency Food Assistance Program (administrative Costs) $871,561 Yes 1
97.024 Emergency Food and Shelter National Board Program $115,823 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $11,013 - 0

Contacts

Name Title Type
UMNGJDH72CX7 Mindy Smith Auditee
2253599940 Amanda Strebeck Auditor
No contacts on file

Notes to SEFA

Title: Food Distribution Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Greater BatonRouge Food Bank (Food Bank) and is presented on the accrual basis of accounting. The information in this schedule ispresented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in thisschedule 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. Nonmonetary assistance is reported in the schedule at the estimated cost of the commodities disbursed. At December 31,2022, the organization had USDA commodities valued at $1,342,653 in inventory. The Organization received $6,019,377and distributed $6,242,793 of commodities for the year ended December 31, 2022.
Title: Sub-recipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Greater BatonRouge Food Bank (Food Bank) and is presented on the accrual basis of accounting. The information in this schedule ispresented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in thisschedule 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. - 7 -EXHIBIT CPage 2 of 2THE GREATER BATON ROUGE FOOD BANKNOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDSFOR THE YEAR ENDED DECEMBER 31, 2022NOTE A BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes the federal grant activity of the Greater BatonRouge Food Bank (Food Bank) and is presented on the accrual basis of accounting. The information in this schedule ispresented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in thisschedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.NOTE B FOOD DISTRIBUTIONNonmonetary assistance is reported in the schedule at the estimated cost of the commodities disbursed. At December 31,2022, the organization had USDA commodities valued at $1,342,653 in inventory. The Organization received $6,019,377and distributed $6,242,793 of commodities for the year ended December 31, 2022.NOTE C SUB-RECIPIENTSAll of the commodities and disaster relief meals distributed were done so to eligible recipient agencies considered to besub-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 Greater BatonRouge Food Bank (Food Bank) and is presented on the accrual basis of accounting. The information in this schedule ispresented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in thisschedule 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 $ 26,113,423Non-cash adjustments donated food (15,777,559)Non-cash adjustments depreciation (593,649)Non-federal expenditures (2,613,800)Total Federal Expenditures $ 7,128,415

Finding Details

Finding 2022-003
2022-003) Accountability for USDA-Donated Foods Assistance Listing Numbers Name of Federal Program or Cluster 10.568 and 10.569 Food Distribution Cluster: Emergency Food Assistance Program Questioned Costs: N/A Criteria: As noted in the compliance supplement, Distributing and subdistributing agencies (as defined at 7 CFR section 250.3) must maintain accurate and complete records with respect to the receipt, distribution, and inventory of USDA-donated foods including end products processed from donated foods. Universe/ Population Size: USDA-donated foods receipts and disbursements inventory system reports for the period January 1, 2022 to December 31, 2022 Sample size: A sample of 20 receipts and 20 distributions were haphazardly selected for testing. This sample is not a statistically valid sample. Condition: As part of our testing of controls and compliance over the accountability for USDA-donated foods we noted the following: ? The order sheet utilized to record items distributed was not maintained by the Food Bank or the receiving agency evidencing the agencies acknowledgement of receipt of goods for two of the distributions selected. ? The order sheet utilized to record items distributed was not signed by the receiving agency evidencing the agencies acknowledgement of receipt of goods for three of the distributions selected for testing. Cause: The Food Bank experienced staffing turnover in the inventory warehouse which resulted in policies and procedures for order sheets not being consistently followed.Effect: Evidence of supporting documentation for the receipts and distribution of USDA-donated foods, including end products processed from donated food, was not available Recommendation: The Food Bank should continue to train new employees on the policies, procedures, and related controls over maintaining supporting documentation for receipts and distributions of USDA-donated foods. Management response: Management agrees with the finding
Finding 2022-003
2022-003) Accountability for USDA-Donated Foods Assistance Listing Numbers Name of Federal Program or Cluster 10.568 and 10.569 Food Distribution Cluster: Emergency Food Assistance Program Questioned Costs: N/A Criteria: As noted in the compliance supplement, Distributing and subdistributing agencies (as defined at 7 CFR section 250.3) must maintain accurate and complete records with respect to the receipt, distribution, and inventory of USDA-donated foods including end products processed from donated foods. Universe/ Population Size: USDA-donated foods receipts and disbursements inventory system reports for the period January 1, 2022 to December 31, 2022 Sample size: A sample of 20 receipts and 20 distributions were haphazardly selected for testing. This sample is not a statistically valid sample. Condition: As part of our testing of controls and compliance over the accountability for USDA-donated foods we noted the following: ? The order sheet utilized to record items distributed was not maintained by the Food Bank or the receiving agency evidencing the agencies acknowledgement of receipt of goods for two of the distributions selected. ? The order sheet utilized to record items distributed was not signed by the receiving agency evidencing the agencies acknowledgement of receipt of goods for three of the distributions selected for testing. Cause: The Food Bank experienced staffing turnover in the inventory warehouse which resulted in policies and procedures for order sheets not being consistently followed.Effect: Evidence of supporting documentation for the receipts and distribution of USDA-donated foods, including end products processed from donated food, was not available Recommendation: The Food Bank should continue to train new employees on the policies, procedures, and related controls over maintaining supporting documentation for receipts and distributions of USDA-donated foods. Management response: Management agrees with the finding
Finding 2022-003
2022-003) Accountability for USDA-Donated Foods Assistance Listing Numbers Name of Federal Program or Cluster 10.568 and 10.569 Food Distribution Cluster: Emergency Food Assistance Program Questioned Costs: N/A Criteria: As noted in the compliance supplement, Distributing and subdistributing agencies (as defined at 7 CFR section 250.3) must maintain accurate and complete records with respect to the receipt, distribution, and inventory of USDA-donated foods including end products processed from donated foods. Universe/ Population Size: USDA-donated foods receipts and disbursements inventory system reports for the period January 1, 2022 to December 31, 2022 Sample size: A sample of 20 receipts and 20 distributions were haphazardly selected for testing. This sample is not a statistically valid sample. Condition: As part of our testing of controls and compliance over the accountability for USDA-donated foods we noted the following: ? The order sheet utilized to record items distributed was not maintained by the Food Bank or the receiving agency evidencing the agencies acknowledgement of receipt of goods for two of the distributions selected. ? The order sheet utilized to record items distributed was not signed by the receiving agency evidencing the agencies acknowledgement of receipt of goods for three of the distributions selected for testing. Cause: The Food Bank experienced staffing turnover in the inventory warehouse which resulted in policies and procedures for order sheets not being consistently followed.Effect: Evidence of supporting documentation for the receipts and distribution of USDA-donated foods, including end products processed from donated food, was not available Recommendation: The Food Bank should continue to train new employees on the policies, procedures, and related controls over maintaining supporting documentation for receipts and distributions of USDA-donated foods. Management response: Management agrees with the finding
Finding 2022-003
2022-003) Accountability for USDA-Donated Foods Assistance Listing Numbers Name of Federal Program or Cluster 10.568 and 10.569 Food Distribution Cluster: Emergency Food Assistance Program Questioned Costs: N/A Criteria: As noted in the compliance supplement, Distributing and subdistributing agencies (as defined at 7 CFR section 250.3) must maintain accurate and complete records with respect to the receipt, distribution, and inventory of USDA-donated foods including end products processed from donated foods. Universe/ Population Size: USDA-donated foods receipts and disbursements inventory system reports for the period January 1, 2022 to December 31, 2022 Sample size: A sample of 20 receipts and 20 distributions were haphazardly selected for testing. This sample is not a statistically valid sample. Condition: As part of our testing of controls and compliance over the accountability for USDA-donated foods we noted the following: ? The order sheet utilized to record items distributed was not maintained by the Food Bank or the receiving agency evidencing the agencies acknowledgement of receipt of goods for two of the distributions selected. ? The order sheet utilized to record items distributed was not signed by the receiving agency evidencing the agencies acknowledgement of receipt of goods for three of the distributions selected for testing. Cause: The Food Bank experienced staffing turnover in the inventory warehouse which resulted in policies and procedures for order sheets not being consistently followed.Effect: Evidence of supporting documentation for the receipts and distribution of USDA-donated foods, including end products processed from donated food, was not available Recommendation: The Food Bank should continue to train new employees on the policies, procedures, and related controls over maintaining supporting documentation for receipts and distributions of USDA-donated foods. Management response: Management agrees with the finding