FAC Explorer

Audit 298731

FY End
2023-09-30
Total Expended
$11.31M
Findings
6
Programs
5
Organization: Gleaners Food Bank of Indiana, INC (IN)
Year: 2023 Accepted: 2024-03-27
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
386390 2023-001 Significant Deficiency - B
386391 2023-001 Significant Deficiency - B
386392 2023-001 Significant Deficiency - B
962832 2023-001 Significant Deficiency - B
962833 2023-001 Significant Deficiency - B
962834 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $9.22M Yes 1
10.182 Local Food Purchase Assistance $1.27M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $163,740 - 0
10.551 Supplemental Nutrition Assistance Program $130,380 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $88,766 Yes 1

Contacts

Name Title Type
DKSLMB5RZUS8 Joe Slater Auditee
3179250191 Kyla Greenhoe Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The information in this Schedule 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 (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: Gleaners has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Gleaners under programs of the federal government for the year ended September 30, 2023. The information in this Schedule 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Gleaners, it is not intended to and does not present the financial position, changes in net assets or cash flows of Gleaners.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The information in this Schedule 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 (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: Gleaners has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 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 for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: INDIRECT COST RATE Accounting Policies: The information in this Schedule 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 (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: Gleaners has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Gleaners has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Federal Agency: U.S Department of Agriculture Federal Program Name: Food Distribution Cluster Assistance Listing Number: 10.568, 10.569 Federal Award Identification Number and Year: N/A; 2023 Pass-Through Agency: Indiana Department of Health Pass-Through Number(s): 65260, 68485 Award Period: October 01, 2022 - September 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR 200.303, "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Gleaners did not maintain documentation of control sign-offs on all receipts during the year. Questioned costs: None. Context: Gleaners' documentation for receipt of goods did not include the required control sign-offs on 5 of 40 receipts tested under the TEFAP program. Cause: Gleaners did not maintain documentation of control sign-offs on receipts during the year due to staffing shortages and turn-over. Effect: Without documentation of the completed control, there is the risk that Gleaners would have receipted items incorrectly and/or inaccurately under the program. Repeat Finding: No Recommendation: We recommend that Gleaners review its process and procedures to ensure all control sign-offs are maintained on receipts. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S Department of Agriculture Federal Program Name: Food Distribution Cluster Assistance Listing Number: 10.568, 10.569 Federal Award Identification Number and Year: N/A; 2023 Pass-Through Agency: Indiana Department of Health Pass-Through Number(s): 65260, 68485 Award Period: October 01, 2022 - September 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR 200.303, "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Gleaners did not maintain documentation of control sign-offs on all receipts during the year. Questioned costs: None. Context: Gleaners' documentation for receipt of goods did not include the required control sign-offs on 5 of 40 receipts tested under the TEFAP program. Cause: Gleaners did not maintain documentation of control sign-offs on receipts during the year due to staffing shortages and turn-over. Effect: Without documentation of the completed control, there is the risk that Gleaners would have receipted items incorrectly and/or inaccurately under the program. Repeat Finding: No Recommendation: We recommend that Gleaners review its process and procedures to ensure all control sign-offs are maintained on receipts. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S Department of Agriculture Federal Program Name: Food Distribution Cluster Assistance Listing Number: 10.568, 10.569 Federal Award Identification Number and Year: N/A; 2023 Pass-Through Agency: Indiana Department of Health Pass-Through Number(s): 65260, 68485 Award Period: October 01, 2022 - September 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR 200.303, "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Gleaners did not maintain documentation of control sign-offs on all receipts during the year. Questioned costs: None. Context: Gleaners' documentation for receipt of goods did not include the required control sign-offs on 5 of 40 receipts tested under the TEFAP program. Cause: Gleaners did not maintain documentation of control sign-offs on receipts during the year due to staffing shortages and turn-over. Effect: Without documentation of the completed control, there is the risk that Gleaners would have receipted items incorrectly and/or inaccurately under the program. Repeat Finding: No Recommendation: We recommend that Gleaners review its process and procedures to ensure all control sign-offs are maintained on receipts. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S Department of Agriculture Federal Program Name: Food Distribution Cluster Assistance Listing Number: 10.568, 10.569 Federal Award Identification Number and Year: N/A; 2023 Pass-Through Agency: Indiana Department of Health Pass-Through Number(s): 65260, 68485 Award Period: October 01, 2022 - September 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR 200.303, "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Gleaners did not maintain documentation of control sign-offs on all receipts during the year. Questioned costs: None. Context: Gleaners' documentation for receipt of goods did not include the required control sign-offs on 5 of 40 receipts tested under the TEFAP program. Cause: Gleaners did not maintain documentation of control sign-offs on receipts during the year due to staffing shortages and turn-over. Effect: Without documentation of the completed control, there is the risk that Gleaners would have receipted items incorrectly and/or inaccurately under the program. Repeat Finding: No Recommendation: We recommend that Gleaners review its process and procedures to ensure all control sign-offs are maintained on receipts. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S Department of Agriculture Federal Program Name: Food Distribution Cluster Assistance Listing Number: 10.568, 10.569 Federal Award Identification Number and Year: N/A; 2023 Pass-Through Agency: Indiana Department of Health Pass-Through Number(s): 65260, 68485 Award Period: October 01, 2022 - September 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR 200.303, "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Gleaners did not maintain documentation of control sign-offs on all receipts during the year. Questioned costs: None. Context: Gleaners' documentation for receipt of goods did not include the required control sign-offs on 5 of 40 receipts tested under the TEFAP program. Cause: Gleaners did not maintain documentation of control sign-offs on receipts during the year due to staffing shortages and turn-over. Effect: Without documentation of the completed control, there is the risk that Gleaners would have receipted items incorrectly and/or inaccurately under the program. Repeat Finding: No Recommendation: We recommend that Gleaners review its process and procedures to ensure all control sign-offs are maintained on receipts. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S Department of Agriculture Federal Program Name: Food Distribution Cluster Assistance Listing Number: 10.568, 10.569 Federal Award Identification Number and Year: N/A; 2023 Pass-Through Agency: Indiana Department of Health Pass-Through Number(s): 65260, 68485 Award Period: October 01, 2022 - September 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR 200.303, "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Gleaners did not maintain documentation of control sign-offs on all receipts during the year. Questioned costs: None. Context: Gleaners' documentation for receipt of goods did not include the required control sign-offs on 5 of 40 receipts tested under the TEFAP program. Cause: Gleaners did not maintain documentation of control sign-offs on receipts during the year due to staffing shortages and turn-over. Effect: Without documentation of the completed control, there is the risk that Gleaners would have receipted items incorrectly and/or inaccurately under the program. Repeat Finding: No Recommendation: We recommend that Gleaners review its process and procedures to ensure all control sign-offs are maintained on receipts. Views of responsible officials: There is no disagreement with the audit finding.