FAC Explorer

Audit 293028

FY End
2023-06-30
Total Expended
$8.07M
Findings
4
Programs
12
Organization: The Foodbank of Monmouth and Ocean Counties, Inc. Dba: Fulfill (NJ)
Year: 2023 Accepted: 2024-03-01
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
371398 2023-001 Significant Deficiency - L
371399 2023-001 Significant Deficiency - L
947840 2023-001 Significant Deficiency - L
947841 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $4.11M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $500,000 Yes 1
10.568 Emergency Food Assistance Program (administrative Costs) $399,292 Yes 0
10.559 Summer Food Service Program for Children $218,454 - 0
10.558 Child and Adult Care Food Program $168,975 - 0
21.019 Coronavirus Relief Fund $136,270 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $117,108 - 0
93.667 Social Services Block Grant $109,112 - 0
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $96,513 - 0
97.024 Emergency Food and Shelter National Board Program $84,622 - 0
10.565 Commodity Supplemental Food Program $19,176 Yes 0
10.187 The Emergency Food Assistance Program (tefap) $14,857 - 0

Contacts

Name Title Type
LM19NJ6CLES6 Andre Solomon Auditee
9089075437 William Loughery Auditor
No contacts on file

Notes to SEFA

Title: FOOD COMMODITIES Accounting Policies: BASIS OF PRESENTATION The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of Fulfill and are presented on the accrual basis of accounting. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and New Jersey’s OMB Circular 15-08, Single Audit Policy for Recipients of Federal Grants, State Grants, and State Aid. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of the basic financial statements. Because the accompanying schedules present only a selected portion of the operations of Fulfill, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Fulfill. De Minimis Rate Used: Y Rate Explanation: Fulfill has elected to use the 10% de minimis indirect cots rate allowed under the Uniform Guidance. Contributed food items are valued using a weighted average price per pound determined by studies commissioned by Feeding America, the nation’s largest nongovernmental food distribution program. For the year ended June 30, 2023, the weighted average value per pound for this contributed food was $1.57.

Finding Details

Finding 2023-001
Type of Finding: Significant Deficiency in Internal Control over Compliance (Reporting) Criteria: Timely and accurate performance reporting is vital in the Organization's internal control to ensure that the organization is in compliance with major state contract reporting requirements. Condition and Context: Performance reports are to be prepared and submitted timely and accurately by management. Effect: Through our review of the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds we noted that there was one bi-annual performance report that was not submitted to the funder timely. Management and the funder agreed that the reports had not been submitted due to turnover within the organization. Management submitted these performance reports to the funder seven months following the reporting requirement due date and the funder has accepted the reports and notes that the organization is now in compliance with the reporting requirements. Recommendation: We recommend management put processes in place to ensure timely preparation and review of required performance reports in accordance with the terms of the state grant award. Views of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan
Finding 2023-001
Type of Finding: Significant Deficiency in Internal Control over Compliance (Reporting) Criteria: Timely and accurate performance reporting is vital in the Organization's internal control to ensure that the organization is in compliance with major state contract reporting requirements. Condition and Context: Performance reports are to be prepared and submitted timely and accurately by management. Effect: Through our review of the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds we noted that there was one bi-annual performance report that was not submitted to the funder timely. Management and the funder agreed that the reports had not been submitted due to turnover within the organization. Management submitted these performance reports to the funder seven months following the reporting requirement due date and the funder has accepted the reports and notes that the organization is now in compliance with the reporting requirements. Recommendation: We recommend management put processes in place to ensure timely preparation and review of required performance reports in accordance with the terms of the state grant award. Views of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan
Finding 2023-001
Type of Finding: Significant Deficiency in Internal Control over Compliance (Reporting) Criteria: Timely and accurate performance reporting is vital in the Organization's internal control to ensure that the organization is in compliance with major state contract reporting requirements. Condition and Context: Performance reports are to be prepared and submitted timely and accurately by management. Effect: Through our review of the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds we noted that there was one bi-annual performance report that was not submitted to the funder timely. Management and the funder agreed that the reports had not been submitted due to turnover within the organization. Management submitted these performance reports to the funder seven months following the reporting requirement due date and the funder has accepted the reports and notes that the organization is now in compliance with the reporting requirements. Recommendation: We recommend management put processes in place to ensure timely preparation and review of required performance reports in accordance with the terms of the state grant award. Views of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan
Finding 2023-001
Type of Finding: Significant Deficiency in Internal Control over Compliance (Reporting) Criteria: Timely and accurate performance reporting is vital in the Organization's internal control to ensure that the organization is in compliance with major state contract reporting requirements. Condition and Context: Performance reports are to be prepared and submitted timely and accurately by management. Effect: Through our review of the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds we noted that there was one bi-annual performance report that was not submitted to the funder timely. Management and the funder agreed that the reports had not been submitted due to turnover within the organization. Management submitted these performance reports to the funder seven months following the reporting requirement due date and the funder has accepted the reports and notes that the organization is now in compliance with the reporting requirements. Recommendation: We recommend management put processes in place to ensure timely preparation and review of required performance reports in accordance with the terms of the state grant award. Views of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan