FAC Explorer

Audit 301284

FY End
2023-06-30
Total Expended
$21.87M
Findings
12
Programs
7
Organization: Jacobs & Cushman San Diego Food Bank (CA)
Year: 2023 Accepted: 2024-03-30
Auditor: Considine & Considine

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
390534 2023-001 Significant Deficiency - B
390535 2023-001 Significant Deficiency - B
390536 2023-001 Significant Deficiency - B
390537 2023-001 Significant Deficiency - B
390538 2023-001 Significant Deficiency - B
390539 2023-001 Significant Deficiency - B
966976 2023-001 Significant Deficiency - B
966977 2023-001 Significant Deficiency - B
966978 2023-001 Significant Deficiency - B
966979 2023-001 Significant Deficiency - B
966980 2023-001 Significant Deficiency - B
966981 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $8.45M Yes 1
10.565 Commodity Supplemental Food Program $6.22M Yes 1
10.568 Emergency Food Assistance Program (administrative Costs) $838,057 Yes 1
97.024 Emergency Food and Shelter National Board Program $284,480 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $59,224 - 0
14.218 Community Development Block Grants/entitlement Grants $15,000 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $5,000 - 0

Contacts

Name Title Type
PZHFX1GES8F4 Allyson Tutor Auditee
8588635114 David Dolan Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting Accounting Policies: The schedule of federal expenditures of federal awards is prepared on the same basis of accounting as the Organization's financial ststements. The Organization uses the accrual basis of accounting. Expenditures represent only the federally funded portions of the program. Organization records should be consulted to determine amounts expended or matched from non-federal sources. The information in schedule is presented in accordance with the requirements of 2 CFR Part 200, Unifor Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The amount expended includes expenses claimed as an indirect cost recovery using the approved cost allocation plan. The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The schedule of federal expenditures of federal awards is prepared on the same basis of accounting as the Organization's financial ststements. The Organization uses the accrual basis of accounting. Expenditures represent only the federally funded portions of the program. Organization records should be consulted to determine amounts expended or matched from non-federal sources. The information in schedule is presented in accordance with the requirements of 2 CFR Part 200, Unifor Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: Program Costs/Matching Contributions Accounting Policies: The schedule of federal expenditures of federal awards is prepared on the same basis of accounting as the Organization's financial ststements. The Organization uses the accrual basis of accounting. Expenditures represent only the federally funded portions of the program. Organization records should be consulted to determine amounts expended or matched from non-federal sources. The information in schedule is presented in accordance with the requirements of 2 CFR Part 200, Unifor Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The amount expended includes expenses claimed as an indirect cost recovery using the approved cost allocation plan. The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amounts shown as current year expenses represent only the federal, state, and local grant portion of the program costs. Entire program costs, including the Organization's portion, may be more than shown.
Title: Noncash Awards Accounting Policies: The schedule of federal expenditures of federal awards is prepared on the same basis of accounting as the Organization's financial ststements. The Organization uses the accrual basis of accounting. Expenditures represent only the federally funded portions of the program. Organization records should be consulted to determine amounts expended or matched from non-federal sources. The information in schedule is presented in accordance with the requirements of 2 CFR Part 200, Unifor Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The amount expended includes expenses claimed as an indirect cost recovery using the approved cost allocation plan. The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount of commodities reported on the schedule is the value of commodities distributed by the Organization during the current year and priced as prescribed by the Department of Agriculture. At June 30, 2023, the Organization had food commodities totaling $3,615,011 in inventory.
Title: Federal Indirect Rate Accounting Policies: The schedule of federal expenditures of federal awards is prepared on the same basis of accounting as the Organization's financial ststements. The Organization uses the accrual basis of accounting. Expenditures represent only the federally funded portions of the program. Organization records should be consulted to determine amounts expended or matched from non-federal sources. The information in schedule is presented in accordance with the requirements of 2 CFR Part 200, Unifor Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The amount expended includes expenses claimed as an indirect cost recovery using the approved cost allocation plan. The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes expenses claimed as an indirect cost recovery using the approved cost allocation plan. The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Criteria: The Organization allocates payroll costs using an allocation that is updated on a quarterly basis based on the pounds of food distributed by category. Condition: During audit testing it was noted that indirect payroll costs did not follow the cost allocation plan for the final three quarters of the fiscal year. Cause: Cost allocation percentages were not reviewed and updated for transactions in the final three quarters of the fiscal year which allowed expenses to be recorded at the incorrect allocation among programs. Effect: The incorrect allocation being used amounted to a $132,257 overstatement of expenses being allocated to the food distribution cluster. Questioned costs: $132,157 (total payroll transactions incorrectly allocated based on finding above). Context: A non-statistical sample of 4 payroll periods were selected out of a population of 26 for testing. It was noted that three of the payrolls tested the costs allocation was not accurate. Upon further review by the Organization it was noted that error impacted three of the four quarters. Recommendation: We recommend that the Organization ensure review procedures are implemented or adjusted to include the review of the cost allocation used. Views of responsible official and planned corrective action: Management's response is reported in "Management's View and Corrective Action Plan" included at the end of this report.
Finding 2023-001
Criteria: The Organization allocates payroll costs using an allocation that is updated on a quarterly basis based on the pounds of food distributed by category. Condition: During audit testing it was noted that indirect payroll costs did not follow the cost allocation plan for the final three quarters of the fiscal year. Cause: Cost allocation percentages were not reviewed and updated for transactions in the final three quarters of the fiscal year which allowed expenses to be recorded at the incorrect allocation among programs. Effect: The incorrect allocation being used amounted to a $132,257 overstatement of expenses being allocated to the food distribution cluster. Questioned costs: $132,157 (total payroll transactions incorrectly allocated based on finding above). Context: A non-statistical sample of 4 payroll periods were selected out of a population of 26 for testing. It was noted that three of the payrolls tested the costs allocation was not accurate. Upon further review by the Organization it was noted that error impacted three of the four quarters. Recommendation: We recommend that the Organization ensure review procedures are implemented or adjusted to include the review of the cost allocation used. Views of responsible official and planned corrective action: Management's response is reported in "Management's View and Corrective Action Plan" included at the end of this report.
Finding 2023-001
Criteria: The Organization allocates payroll costs using an allocation that is updated on a quarterly basis based on the pounds of food distributed by category. Condition: During audit testing it was noted that indirect payroll costs did not follow the cost allocation plan for the final three quarters of the fiscal year. Cause: Cost allocation percentages were not reviewed and updated for transactions in the final three quarters of the fiscal year which allowed expenses to be recorded at the incorrect allocation among programs. Effect: The incorrect allocation being used amounted to a $132,257 overstatement of expenses being allocated to the food distribution cluster. Questioned costs: $132,157 (total payroll transactions incorrectly allocated based on finding above). Context: A non-statistical sample of 4 payroll periods were selected out of a population of 26 for testing. It was noted that three of the payrolls tested the costs allocation was not accurate. Upon further review by the Organization it was noted that error impacted three of the four quarters. Recommendation: We recommend that the Organization ensure review procedures are implemented or adjusted to include the review of the cost allocation used. Views of responsible official and planned corrective action: Management's response is reported in "Management's View and Corrective Action Plan" included at the end of this report.
Finding 2023-001
Criteria: The Organization allocates payroll costs using an allocation that is updated on a quarterly basis based on the pounds of food distributed by category. Condition: During audit testing it was noted that indirect payroll costs did not follow the cost allocation plan for the final three quarters of the fiscal year. Cause: Cost allocation percentages were not reviewed and updated for transactions in the final three quarters of the fiscal year which allowed expenses to be recorded at the incorrect allocation among programs. Effect: The incorrect allocation being used amounted to a $132,257 overstatement of expenses being allocated to the food distribution cluster. Questioned costs: $132,157 (total payroll transactions incorrectly allocated based on finding above). Context: A non-statistical sample of 4 payroll periods were selected out of a population of 26 for testing. It was noted that three of the payrolls tested the costs allocation was not accurate. Upon further review by the Organization it was noted that error impacted three of the four quarters. Recommendation: We recommend that the Organization ensure review procedures are implemented or adjusted to include the review of the cost allocation used. Views of responsible official and planned corrective action: Management's response is reported in "Management's View and Corrective Action Plan" included at the end of this report.
Finding 2023-001
Criteria: The Organization allocates payroll costs using an allocation that is updated on a quarterly basis based on the pounds of food distributed by category. Condition: During audit testing it was noted that indirect payroll costs did not follow the cost allocation plan for the final three quarters of the fiscal year. Cause: Cost allocation percentages were not reviewed and updated for transactions in the final three quarters of the fiscal year which allowed expenses to be recorded at the incorrect allocation among programs. Effect: The incorrect allocation being used amounted to a $132,257 overstatement of expenses being allocated to the food distribution cluster. Questioned costs: $132,157 (total payroll transactions incorrectly allocated based on finding above). Context: A non-statistical sample of 4 payroll periods were selected out of a population of 26 for testing. It was noted that three of the payrolls tested the costs allocation was not accurate. Upon further review by the Organization it was noted that error impacted three of the four quarters. Recommendation: We recommend that the Organization ensure review procedures are implemented or adjusted to include the review of the cost allocation used. Views of responsible official and planned corrective action: Management's response is reported in "Management's View and Corrective Action Plan" included at the end of this report.
Finding 2023-001
Criteria: The Organization allocates payroll costs using an allocation that is updated on a quarterly basis based on the pounds of food distributed by category. Condition: During audit testing it was noted that indirect payroll costs did not follow the cost allocation plan for the final three quarters of the fiscal year. Cause: Cost allocation percentages were not reviewed and updated for transactions in the final three quarters of the fiscal year which allowed expenses to be recorded at the incorrect allocation among programs. Effect: The incorrect allocation being used amounted to a $132,257 overstatement of expenses being allocated to the food distribution cluster. Questioned costs: $132,157 (total payroll transactions incorrectly allocated based on finding above). Context: A non-statistical sample of 4 payroll periods were selected out of a population of 26 for testing. It was noted that three of the payrolls tested the costs allocation was not accurate. Upon further review by the Organization it was noted that error impacted three of the four quarters. Recommendation: We recommend that the Organization ensure review procedures are implemented or adjusted to include the review of the cost allocation used. Views of responsible official and planned corrective action: Management's response is reported in "Management's View and Corrective Action Plan" included at the end of this report.
Finding 2023-001
Criteria: The Organization allocates payroll costs using an allocation that is updated on a quarterly basis based on the pounds of food distributed by category. Condition: During audit testing it was noted that indirect payroll costs did not follow the cost allocation plan for the final three quarters of the fiscal year. Cause: Cost allocation percentages were not reviewed and updated for transactions in the final three quarters of the fiscal year which allowed expenses to be recorded at the incorrect allocation among programs. Effect: The incorrect allocation being used amounted to a $132,257 overstatement of expenses being allocated to the food distribution cluster. Questioned costs: $132,157 (total payroll transactions incorrectly allocated based on finding above). Context: A non-statistical sample of 4 payroll periods were selected out of a population of 26 for testing. It was noted that three of the payrolls tested the costs allocation was not accurate. Upon further review by the Organization it was noted that error impacted three of the four quarters. Recommendation: We recommend that the Organization ensure review procedures are implemented or adjusted to include the review of the cost allocation used. Views of responsible official and planned corrective action: Management's response is reported in "Management's View and Corrective Action Plan" included at the end of this report.
Finding 2023-001
Criteria: The Organization allocates payroll costs using an allocation that is updated on a quarterly basis based on the pounds of food distributed by category. Condition: During audit testing it was noted that indirect payroll costs did not follow the cost allocation plan for the final three quarters of the fiscal year. Cause: Cost allocation percentages were not reviewed and updated for transactions in the final three quarters of the fiscal year which allowed expenses to be recorded at the incorrect allocation among programs. Effect: The incorrect allocation being used amounted to a $132,257 overstatement of expenses being allocated to the food distribution cluster. Questioned costs: $132,157 (total payroll transactions incorrectly allocated based on finding above). Context: A non-statistical sample of 4 payroll periods were selected out of a population of 26 for testing. It was noted that three of the payrolls tested the costs allocation was not accurate. Upon further review by the Organization it was noted that error impacted three of the four quarters. Recommendation: We recommend that the Organization ensure review procedures are implemented or adjusted to include the review of the cost allocation used. Views of responsible official and planned corrective action: Management's response is reported in "Management's View and Corrective Action Plan" included at the end of this report.
Finding 2023-001
Criteria: The Organization allocates payroll costs using an allocation that is updated on a quarterly basis based on the pounds of food distributed by category. Condition: During audit testing it was noted that indirect payroll costs did not follow the cost allocation plan for the final three quarters of the fiscal year. Cause: Cost allocation percentages were not reviewed and updated for transactions in the final three quarters of the fiscal year which allowed expenses to be recorded at the incorrect allocation among programs. Effect: The incorrect allocation being used amounted to a $132,257 overstatement of expenses being allocated to the food distribution cluster. Questioned costs: $132,157 (total payroll transactions incorrectly allocated based on finding above). Context: A non-statistical sample of 4 payroll periods were selected out of a population of 26 for testing. It was noted that three of the payrolls tested the costs allocation was not accurate. Upon further review by the Organization it was noted that error impacted three of the four quarters. Recommendation: We recommend that the Organization ensure review procedures are implemented or adjusted to include the review of the cost allocation used. Views of responsible official and planned corrective action: Management's response is reported in "Management's View and Corrective Action Plan" included at the end of this report.
Finding 2023-001
Criteria: The Organization allocates payroll costs using an allocation that is updated on a quarterly basis based on the pounds of food distributed by category. Condition: During audit testing it was noted that indirect payroll costs did not follow the cost allocation plan for the final three quarters of the fiscal year. Cause: Cost allocation percentages were not reviewed and updated for transactions in the final three quarters of the fiscal year which allowed expenses to be recorded at the incorrect allocation among programs. Effect: The incorrect allocation being used amounted to a $132,257 overstatement of expenses being allocated to the food distribution cluster. Questioned costs: $132,157 (total payroll transactions incorrectly allocated based on finding above). Context: A non-statistical sample of 4 payroll periods were selected out of a population of 26 for testing. It was noted that three of the payrolls tested the costs allocation was not accurate. Upon further review by the Organization it was noted that error impacted three of the four quarters. Recommendation: We recommend that the Organization ensure review procedures are implemented or adjusted to include the review of the cost allocation used. Views of responsible official and planned corrective action: Management's response is reported in "Management's View and Corrective Action Plan" included at the end of this report.
Finding 2023-001
Criteria: The Organization allocates payroll costs using an allocation that is updated on a quarterly basis based on the pounds of food distributed by category. Condition: During audit testing it was noted that indirect payroll costs did not follow the cost allocation plan for the final three quarters of the fiscal year. Cause: Cost allocation percentages were not reviewed and updated for transactions in the final three quarters of the fiscal year which allowed expenses to be recorded at the incorrect allocation among programs. Effect: The incorrect allocation being used amounted to a $132,257 overstatement of expenses being allocated to the food distribution cluster. Questioned costs: $132,157 (total payroll transactions incorrectly allocated based on finding above). Context: A non-statistical sample of 4 payroll periods were selected out of a population of 26 for testing. It was noted that three of the payrolls tested the costs allocation was not accurate. Upon further review by the Organization it was noted that error impacted three of the four quarters. Recommendation: We recommend that the Organization ensure review procedures are implemented or adjusted to include the review of the cost allocation used. Views of responsible official and planned corrective action: Management's response is reported in "Management's View and Corrective Action Plan" included at the end of this report.
Finding 2023-001
Criteria: The Organization allocates payroll costs using an allocation that is updated on a quarterly basis based on the pounds of food distributed by category. Condition: During audit testing it was noted that indirect payroll costs did not follow the cost allocation plan for the final three quarters of the fiscal year. Cause: Cost allocation percentages were not reviewed and updated for transactions in the final three quarters of the fiscal year which allowed expenses to be recorded at the incorrect allocation among programs. Effect: The incorrect allocation being used amounted to a $132,257 overstatement of expenses being allocated to the food distribution cluster. Questioned costs: $132,157 (total payroll transactions incorrectly allocated based on finding above). Context: A non-statistical sample of 4 payroll periods were selected out of a population of 26 for testing. It was noted that three of the payrolls tested the costs allocation was not accurate. Upon further review by the Organization it was noted that error impacted three of the four quarters. Recommendation: We recommend that the Organization ensure review procedures are implemented or adjusted to include the review of the cost allocation used. Views of responsible official and planned corrective action: Management's response is reported in "Management's View and Corrective Action Plan" included at the end of this report.