FAC Explorer

Audit 290290

FY End
2021-12-31
Total Expended
$1.45M
Findings
8
Programs
5
Organization: Toledo Northwest Ohio Food Bank (OH)
Year: 2021 Accepted: 2024-02-13
Auditor: Maner Costerisan

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
367075 2021-003 Material Weakness - N
367076 2021-004 Material Weakness - N
367077 2021-004 Material Weakness - N
367078 2021-003 Material Weakness - N
943517 2021-003 Material Weakness - N
943518 2021-004 Material Weakness - N
943519 2021-004 Material Weakness - N
943520 2021-003 Material Weakness - N

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $915,029 Yes 2
21.019 Coronavirus Relief Fund $183,918 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $57,639 - 0
93.667 Social Services Block Grant $35,085 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $15,120 - 0

Contacts

Name Title Type
NX4JKWGJJLG5 James Caldwell Auditee
4192425000 Jeffrey L. Straus Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION 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. Negative amounts (if any) shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Toledo Northwestern Ohio Food Bank, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Toledo Northwestern Ohio Food Bank, Inc. does not pass through federal funds. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Toledo Northwestern Ohio Food Bank, Inc. under programs of the federal government for the year ended December 31, 2021. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Toledo Northwestern Ohio Food Bank, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Toledo Northwestern Ohio Food Bank, Inc..
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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. Negative amounts (if any) shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Toledo Northwestern Ohio Food Bank, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Toledo Northwestern Ohio Food Bank, Inc. does not pass through federal funds. 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. Negative amounts (if any) shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The Toledo Northwestern Ohio Food Bank, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Toledo Northwestern Ohio Food Bank, Inc. does not pass through federal funds.
Title: FOOD DISTRIBUTION 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. Negative amounts (if any) shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Toledo Northwestern Ohio Food Bank, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Toledo Northwestern Ohio Food Bank, Inc. does not pass through federal funds. Non-cash assistance (food commodities) is reported in the Schedule using an average price per pound as determined by a national study from Feeding America.
Title: RECONCILIATION WITH AUDITED FINANCIAL STATEMENTS 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. Negative amounts (if any) shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Toledo Northwestern Ohio Food Bank, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Toledo Northwestern Ohio Food Bank, Inc. does not pass through federal funds. Federal expenditures are reported as revenue in the financial statements: Federal revenue per financial statements $ 1 ,994,428 Less: Federal revenue not subject to Uniform Guidance (541,836) Schedule of expenditures of federal awards $ 1 ,452,592

Finding Details

Finding 2021-003
Temporary Assistance for Needy Families; ALN 93.558; U.S. Department of Health and Human Services Finding Type: Material Weakness and Material Noncompliance Condition: There were no formal, documented federal policies and procedures in place for December 31, 2021, as required by the Uniform Guidance. Criteria: The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to various areas, including: 1) Payments (draws of federal funds and how to minimize the time elapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients) (§200.302 (6)); 2) Procurement (including bidding and conflict of interest policy) (§200.318); and 3) Allowability of costs charged to federal programs (§200.302 (7)). Cause: Documented federal policies and procedures were not created and implemented by the Organization. Effect: As the result of this condition, Toledo Northwestern Ohio Food Bank, Inc. did not fully comply with the Uniform Guidance applicable to the major federal program. Recommendation: We recommend that the Organization prepare the required written policies and procedures as soon as practical. Organization’s Response: The Organization concurs with the
Finding 2021-004
Temporary Assistance for Needy Families; ALN 93.558; U.S. Department of Health and Human Services Finding Type: Material Weakness and Material Noncompliance Condition: The Organization’s data collection form and the reporting package for the year ended December 31, 2021, was not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: The Organization did not have established controls in place to ensure timely submission to the Federal Audit Clearinghouse due to significant turnover in the finance department. Effect: The Organization did not meet the criteria for a low-risk auditee in the current year. Recommendation: The Organization should implement procedures and controls to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. Organization’s Response: The Organization concurs with the facts of this finding and is implementing procedures to prevent this in the future.
Finding 2021-004
Temporary Assistance for Needy Families; ALN 93.558; U.S. Department of Health and Human Services Finding Type: Material Weakness and Material Noncompliance Condition: The Organization’s data collection form and the reporting package for the year ended December 31, 2021, was not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: The Organization did not have established controls in place to ensure timely submission to the Federal Audit Clearinghouse due to significant turnover in the finance department. Effect: The Organization did not meet the criteria for a low-risk auditee in the current year. Recommendation: The Organization should implement procedures and controls to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. Organization’s Response: The Organization concurs with the facts of this finding and is implementing procedures to prevent this in the future.
Finding 2021-003
Temporary Assistance for Needy Families; ALN 93.558; U.S. Department of Health and Human Services Finding Type: Material Weakness and Material Noncompliance Condition: There were no formal, documented federal policies and procedures in place for December 31, 2021, as required by the Uniform Guidance. Criteria: The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to various areas, including: 1) Payments (draws of federal funds and how to minimize the time elapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients) (§200.302 (6)); 2) Procurement (including bidding and conflict of interest policy) (§200.318); and 3) Allowability of costs charged to federal programs (§200.302 (7)). Cause: Documented federal policies and procedures were not created and implemented by the Organization. Effect: As the result of this condition, Toledo Northwestern Ohio Food Bank, Inc. did not fully comply with the Uniform Guidance applicable to the major federal program. Recommendation: We recommend that the Organization prepare the required written policies and procedures as soon as practical. Organization’s Response: The Organization concurs with the
Finding 2021-003
Temporary Assistance for Needy Families; ALN 93.558; U.S. Department of Health and Human Services Finding Type: Material Weakness and Material Noncompliance Condition: There were no formal, documented federal policies and procedures in place for December 31, 2021, as required by the Uniform Guidance. Criteria: The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to various areas, including: 1) Payments (draws of federal funds and how to minimize the time elapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients) (§200.302 (6)); 2) Procurement (including bidding and conflict of interest policy) (§200.318); and 3) Allowability of costs charged to federal programs (§200.302 (7)). Cause: Documented federal policies and procedures were not created and implemented by the Organization. Effect: As the result of this condition, Toledo Northwestern Ohio Food Bank, Inc. did not fully comply with the Uniform Guidance applicable to the major federal program. Recommendation: We recommend that the Organization prepare the required written policies and procedures as soon as practical. Organization’s Response: The Organization concurs with the
Finding 2021-004
Temporary Assistance for Needy Families; ALN 93.558; U.S. Department of Health and Human Services Finding Type: Material Weakness and Material Noncompliance Condition: The Organization’s data collection form and the reporting package for the year ended December 31, 2021, was not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: The Organization did not have established controls in place to ensure timely submission to the Federal Audit Clearinghouse due to significant turnover in the finance department. Effect: The Organization did not meet the criteria for a low-risk auditee in the current year. Recommendation: The Organization should implement procedures and controls to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. Organization’s Response: The Organization concurs with the facts of this finding and is implementing procedures to prevent this in the future.
Finding 2021-004
Temporary Assistance for Needy Families; ALN 93.558; U.S. Department of Health and Human Services Finding Type: Material Weakness and Material Noncompliance Condition: The Organization’s data collection form and the reporting package for the year ended December 31, 2021, was not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: The Organization did not have established controls in place to ensure timely submission to the Federal Audit Clearinghouse due to significant turnover in the finance department. Effect: The Organization did not meet the criteria for a low-risk auditee in the current year. Recommendation: The Organization should implement procedures and controls to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. Organization’s Response: The Organization concurs with the facts of this finding and is implementing procedures to prevent this in the future.
Finding 2021-003
Temporary Assistance for Needy Families; ALN 93.558; U.S. Department of Health and Human Services Finding Type: Material Weakness and Material Noncompliance Condition: There were no formal, documented federal policies and procedures in place for December 31, 2021, as required by the Uniform Guidance. Criteria: The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to various areas, including: 1) Payments (draws of federal funds and how to minimize the time elapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients) (§200.302 (6)); 2) Procurement (including bidding and conflict of interest policy) (§200.318); and 3) Allowability of costs charged to federal programs (§200.302 (7)). Cause: Documented federal policies and procedures were not created and implemented by the Organization. Effect: As the result of this condition, Toledo Northwestern Ohio Food Bank, Inc. did not fully comply with the Uniform Guidance applicable to the major federal program. Recommendation: We recommend that the Organization prepare the required written policies and procedures as soon as practical. Organization’s Response: The Organization concurs with the