FAC Explorer

Audit 300971

FY End
2021-12-31
Total Expended
$823,783
Findings
4
Programs
7
Organization: Yuba Sutter Gleaners Food Bank, INC (CA)
Year: 2021 Accepted: 2024-03-29
Auditor: Mun CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
390088 2021-002 - - B
390089 2021-003 - - B
966530 2021-002 - - B
966531 2021-003 - - B

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $309,815 Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $194,704 Yes 1
10.568 Emergency Food Assistance Program (administrative Costs) $27,227 - 0
93.469 Assistive Technology Alternative Financing Program $25,000 - 0
97.024 Emergency Food and Shelter National Board Program $17,063 - 0
93.569 Community Services Block Grant $1,813 - 0
10.178 Trade Mitigation Program Eligible Recipient Agency Operational Funds (a) $421 - 0

Contacts

Name Title Type
SVWEGUNLL9X1 Maria Ball Auditee
5306733834 Bradley James Bartells Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1: GENERAL Accounting Policies: The accompanying schedule of expenditures of federal awards of Yuba Sutter Gleaners Food Bank, Inc. is presented on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Yuba Sutter Gleaners Food Bank, Inc. has elected not to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards presents the activity of all federal financial assistance provided to Yuba Sutter Gleaners 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 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 Yuba Sutter Gleaners Food Bank, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Yuba Sutter Gleaners Food Bank, Inc,
Title: NOTE 3: CLAIMS Accounting Policies: The accompanying schedule of expenditures of federal awards of Yuba Sutter Gleaners Food Bank, Inc. is presented on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Yuba Sutter Gleaners Food Bank, Inc. has elected not to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance. Yuba Sutter Gleaners Food Bank, Inc. has received federal grants for specific purposes that are subject to review and audit by the Federal Government and the State of California. Although such audits could result in expenditure disallowance under grant terms, any required reimbursements are not expected to be material which have not already been recorded.

Finding Details

Finding 2021-002
Federal Award Information: Name of Federal Agency: Department of the Treasury Federal Program Title: Coronavirus Relief Fund Assistance Listing Number: 21.019 Federal Award Year: 2021 Passed Through: State of California Department of Social Services Pass Through Number: COVID-19 TEFAP Criteria Section 5001 of the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") established the Coronavirus Relief Fund to provide assistance due to the COVID-19 public health emergency. Condition During our testing of payroll charged to the program, we noted formal documentation was not maintained to support payroll allocated to the grant. In addition, the Organization allocated net, rather than gross, pay to the grant throughout the year and posted an adjustment at year-end to correct wages and taxes. Cause Due to personnel turnover, documentation was not maintained and wages were not correctly allocated to the grant throughout the year. Effect Failure to maintain documentation supporting allocation percentages and using an incorrect allocation basis could lead to incorrect payroll amounts charged to grants. Questioned Costs No costs are questioned. Repeat Finding This is not a repeat finding. Recommendation We recommend the Organization develop a process to allocate payroll to grants, such as using actual hours worked for hourly employees and performing a time study for salaried employees, implement procedures to consistently allocate payroll to grants, and use the proper base for the allocation.
Finding 2021-003
Federal Award Information: Name of Federal Agency: Department of Housing and Urban Development Federal Program Title: Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii Assistance Listing Number: 14.228 Federal Award Year: 2021 Passed Through: County of Yuba Pass Through Number: COVID-19 Criteria Funding provided through the County of Yuba to initiate and continue operation of a Vulnerable Populations Food Delivery Program. Condition During our testing of payroll charged to the grant, we noted formal documentation was not maintained to support payroll allocated to the grant. In addition, the Organization allocated net, rather than gross, pay to the grant throughout the year and posted an adjustment at year-end to correct wages and taxes. Cause Due to personnel turnover, documentation was not maintained and wages were not correctly allocated to the grant throughout the year. Effect Failure to maintain documentation supporting allocation percentages and using an incorrect allocation basis could lead to incorrect payroll amounts charged to grants. Questioned Costs No costs are questioned. Repeat Finding This is not a repeat finding. Recommendation We recommend the Organization develop a process to allocate payroll to grants, such as using actual hours worked for hourly employees and performing a time study for salaried employees, implement procedures to consistently allocate payroll to grants, and use the proper base for the allocation.
Finding 2021-002
Federal Award Information: Name of Federal Agency: Department of the Treasury Federal Program Title: Coronavirus Relief Fund Assistance Listing Number: 21.019 Federal Award Year: 2021 Passed Through: State of California Department of Social Services Pass Through Number: COVID-19 TEFAP Criteria Section 5001 of the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") established the Coronavirus Relief Fund to provide assistance due to the COVID-19 public health emergency. Condition During our testing of payroll charged to the program, we noted formal documentation was not maintained to support payroll allocated to the grant. In addition, the Organization allocated net, rather than gross, pay to the grant throughout the year and posted an adjustment at year-end to correct wages and taxes. Cause Due to personnel turnover, documentation was not maintained and wages were not correctly allocated to the grant throughout the year. Effect Failure to maintain documentation supporting allocation percentages and using an incorrect allocation basis could lead to incorrect payroll amounts charged to grants. Questioned Costs No costs are questioned. Repeat Finding This is not a repeat finding. Recommendation We recommend the Organization develop a process to allocate payroll to grants, such as using actual hours worked for hourly employees and performing a time study for salaried employees, implement procedures to consistently allocate payroll to grants, and use the proper base for the allocation.
Finding 2021-003
Federal Award Information: Name of Federal Agency: Department of Housing and Urban Development Federal Program Title: Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii Assistance Listing Number: 14.228 Federal Award Year: 2021 Passed Through: County of Yuba Pass Through Number: COVID-19 Criteria Funding provided through the County of Yuba to initiate and continue operation of a Vulnerable Populations Food Delivery Program. Condition During our testing of payroll charged to the grant, we noted formal documentation was not maintained to support payroll allocated to the grant. In addition, the Organization allocated net, rather than gross, pay to the grant throughout the year and posted an adjustment at year-end to correct wages and taxes. Cause Due to personnel turnover, documentation was not maintained and wages were not correctly allocated to the grant throughout the year. Effect Failure to maintain documentation supporting allocation percentages and using an incorrect allocation basis could lead to incorrect payroll amounts charged to grants. Questioned Costs No costs are questioned. Repeat Finding This is not a repeat finding. Recommendation We recommend the Organization develop a process to allocate payroll to grants, such as using actual hours worked for hourly employees and performing a time study for salaried employees, implement procedures to consistently allocate payroll to grants, and use the proper base for the allocation.