FAC Explorer

Audit 30205

FY End
2022-06-30
Total Expended
$14.07M
Findings
12
Programs
5
Organization: Good Shepherd Food Bank of Maine (ME)
Year: 2022 Accepted: 2022-11-02
Auditor: Baker Newman & Noyes LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30647 2022-101 Significant Deficiency Yes P
30648 2022-101 Significant Deficiency Yes P
30649 2022-101 Significant Deficiency Yes P
30650 2022-101 Significant Deficiency Yes P
30651 2022-101 Significant Deficiency Yes P
30652 2022-101 Significant Deficiency Yes P
607089 2022-101 Significant Deficiency Yes P
607090 2022-101 Significant Deficiency Yes P
607091 2022-101 Significant Deficiency Yes P
607092 2022-101 Significant Deficiency Yes P
607093 2022-101 Significant Deficiency Yes P
607094 2022-101 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
10.568 Emergency Food Assistance Program (administrative Costs) $8.86M Yes 1
10.565 Commodity Supplemental Food Program $3.78M Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $810,001 - 0
10.178 Trade Mitigation Program Eligible Recipient Agency Operational Funds (a) $21,551 - 0
10.559 Summer Food Service Program for Children $16,615 - 0

Contacts

Name Title Type
YPXRQSJ9D7B7 Bryan O'Connor Auditee
2077823554 Anne Cloutier Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures for direct and indirect costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in the Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN). No grant monies expended and reported within the Schedule were passed-through to subrecipients. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-101
Finding 2022-101: USDA Food Receipts Criteria: Notice of receipt of USDA Foods provided within two business days to the State of Maine Department of Agriculture for the CSFP & TEFAP program. Condition: Notice of receipt of USDA Foods was not provided timely to the State of Maine Department of Agriculture in accordance with award requirements. Context: Our sample of 25 receipts of USDA Foods included six (6) instances where notification was not provided to the State of Maine Department of Agriculture within the required timeframe. Effect: Noncompliance with the provisions of the award may impact GSFB's ability to participate in the program. Cause: Office and warehouse closures during the year due to COVID-19 outbreak. Also, we note increased volume and demand due to response to the global COVID-19 pandemic. Recommendation: We recommend GSFB reinforce the importance of submitting receipt tickets in accordance with award requirements. Views of Responsible Officials: GSFB is in continuous communication with a Maine USDA contact, who represents nonissue of tardy submissions.
Finding 2022-101
Finding 2022-101: USDA Food Receipts Criteria: Notice of receipt of USDA Foods provided within two business days to the State of Maine Department of Agriculture for the CSFP & TEFAP program. Condition: Notice of receipt of USDA Foods was not provided timely to the State of Maine Department of Agriculture in accordance with award requirements. Context: Our sample of 25 receipts of USDA Foods included six (6) instances where notification was not provided to the State of Maine Department of Agriculture within the required timeframe. Effect: Noncompliance with the provisions of the award may impact GSFB's ability to participate in the program. Cause: Office and warehouse closures during the year due to COVID-19 outbreak. Also, we note increased volume and demand due to response to the global COVID-19 pandemic. Recommendation: We recommend GSFB reinforce the importance of submitting receipt tickets in accordance with award requirements. Views of Responsible Officials: GSFB is in continuous communication with a Maine USDA contact, who represents nonissue of tardy submissions.
Finding 2022-101
Finding 2022-101: USDA Food Receipts Criteria: Notice of receipt of USDA Foods provided within two business days to the State of Maine Department of Agriculture for the CSFP & TEFAP program. Condition: Notice of receipt of USDA Foods was not provided timely to the State of Maine Department of Agriculture in accordance with award requirements. Context: Our sample of 25 receipts of USDA Foods included six (6) instances where notification was not provided to the State of Maine Department of Agriculture within the required timeframe. Effect: Noncompliance with the provisions of the award may impact GSFB's ability to participate in the program. Cause: Office and warehouse closures during the year due to COVID-19 outbreak. Also, we note increased volume and demand due to response to the global COVID-19 pandemic. Recommendation: We recommend GSFB reinforce the importance of submitting receipt tickets in accordance with award requirements. Views of Responsible Officials: GSFB is in continuous communication with a Maine USDA contact, who represents nonissue of tardy submissions.
Finding 2022-101
Finding 2022-101: USDA Food Receipts Criteria: Notice of receipt of USDA Foods provided within two business days to the State of Maine Department of Agriculture for the CSFP & TEFAP program. Condition: Notice of receipt of USDA Foods was not provided timely to the State of Maine Department of Agriculture in accordance with award requirements. Context: Our sample of 25 receipts of USDA Foods included six (6) instances where notification was not provided to the State of Maine Department of Agriculture within the required timeframe. Effect: Noncompliance with the provisions of the award may impact GSFB's ability to participate in the program. Cause: Office and warehouse closures during the year due to COVID-19 outbreak. Also, we note increased volume and demand due to response to the global COVID-19 pandemic. Recommendation: We recommend GSFB reinforce the importance of submitting receipt tickets in accordance with award requirements. Views of Responsible Officials: GSFB is in continuous communication with a Maine USDA contact, who represents nonissue of tardy submissions.
Finding 2022-101
Finding 2022-101: USDA Food Receipts Criteria: Notice of receipt of USDA Foods provided within two business days to the State of Maine Department of Agriculture for the CSFP & TEFAP program. Condition: Notice of receipt of USDA Foods was not provided timely to the State of Maine Department of Agriculture in accordance with award requirements. Context: Our sample of 25 receipts of USDA Foods included six (6) instances where notification was not provided to the State of Maine Department of Agriculture within the required timeframe. Effect: Noncompliance with the provisions of the award may impact GSFB's ability to participate in the program. Cause: Office and warehouse closures during the year due to COVID-19 outbreak. Also, we note increased volume and demand due to response to the global COVID-19 pandemic. Recommendation: We recommend GSFB reinforce the importance of submitting receipt tickets in accordance with award requirements. Views of Responsible Officials: GSFB is in continuous communication with a Maine USDA contact, who represents nonissue of tardy submissions.
Finding 2022-101
Finding 2022-101: USDA Food Receipts Criteria: Notice of receipt of USDA Foods provided within two business days to the State of Maine Department of Agriculture for the CSFP & TEFAP program. Condition: Notice of receipt of USDA Foods was not provided timely to the State of Maine Department of Agriculture in accordance with award requirements. Context: Our sample of 25 receipts of USDA Foods included six (6) instances where notification was not provided to the State of Maine Department of Agriculture within the required timeframe. Effect: Noncompliance with the provisions of the award may impact GSFB's ability to participate in the program. Cause: Office and warehouse closures during the year due to COVID-19 outbreak. Also, we note increased volume and demand due to response to the global COVID-19 pandemic. Recommendation: We recommend GSFB reinforce the importance of submitting receipt tickets in accordance with award requirements. Views of Responsible Officials: GSFB is in continuous communication with a Maine USDA contact, who represents nonissue of tardy submissions.
Finding 2022-101
Finding 2022-101: USDA Food Receipts Criteria: Notice of receipt of USDA Foods provided within two business days to the State of Maine Department of Agriculture for the CSFP & TEFAP program. Condition: Notice of receipt of USDA Foods was not provided timely to the State of Maine Department of Agriculture in accordance with award requirements. Context: Our sample of 25 receipts of USDA Foods included six (6) instances where notification was not provided to the State of Maine Department of Agriculture within the required timeframe. Effect: Noncompliance with the provisions of the award may impact GSFB's ability to participate in the program. Cause: Office and warehouse closures during the year due to COVID-19 outbreak. Also, we note increased volume and demand due to response to the global COVID-19 pandemic. Recommendation: We recommend GSFB reinforce the importance of submitting receipt tickets in accordance with award requirements. Views of Responsible Officials: GSFB is in continuous communication with a Maine USDA contact, who represents nonissue of tardy submissions.
Finding 2022-101
Finding 2022-101: USDA Food Receipts Criteria: Notice of receipt of USDA Foods provided within two business days to the State of Maine Department of Agriculture for the CSFP & TEFAP program. Condition: Notice of receipt of USDA Foods was not provided timely to the State of Maine Department of Agriculture in accordance with award requirements. Context: Our sample of 25 receipts of USDA Foods included six (6) instances where notification was not provided to the State of Maine Department of Agriculture within the required timeframe. Effect: Noncompliance with the provisions of the award may impact GSFB's ability to participate in the program. Cause: Office and warehouse closures during the year due to COVID-19 outbreak. Also, we note increased volume and demand due to response to the global COVID-19 pandemic. Recommendation: We recommend GSFB reinforce the importance of submitting receipt tickets in accordance with award requirements. Views of Responsible Officials: GSFB is in continuous communication with a Maine USDA contact, who represents nonissue of tardy submissions.
Finding 2022-101
Finding 2022-101: USDA Food Receipts Criteria: Notice of receipt of USDA Foods provided within two business days to the State of Maine Department of Agriculture for the CSFP & TEFAP program. Condition: Notice of receipt of USDA Foods was not provided timely to the State of Maine Department of Agriculture in accordance with award requirements. Context: Our sample of 25 receipts of USDA Foods included six (6) instances where notification was not provided to the State of Maine Department of Agriculture within the required timeframe. Effect: Noncompliance with the provisions of the award may impact GSFB's ability to participate in the program. Cause: Office and warehouse closures during the year due to COVID-19 outbreak. Also, we note increased volume and demand due to response to the global COVID-19 pandemic. Recommendation: We recommend GSFB reinforce the importance of submitting receipt tickets in accordance with award requirements. Views of Responsible Officials: GSFB is in continuous communication with a Maine USDA contact, who represents nonissue of tardy submissions.
Finding 2022-101
Finding 2022-101: USDA Food Receipts Criteria: Notice of receipt of USDA Foods provided within two business days to the State of Maine Department of Agriculture for the CSFP & TEFAP program. Condition: Notice of receipt of USDA Foods was not provided timely to the State of Maine Department of Agriculture in accordance with award requirements. Context: Our sample of 25 receipts of USDA Foods included six (6) instances where notification was not provided to the State of Maine Department of Agriculture within the required timeframe. Effect: Noncompliance with the provisions of the award may impact GSFB's ability to participate in the program. Cause: Office and warehouse closures during the year due to COVID-19 outbreak. Also, we note increased volume and demand due to response to the global COVID-19 pandemic. Recommendation: We recommend GSFB reinforce the importance of submitting receipt tickets in accordance with award requirements. Views of Responsible Officials: GSFB is in continuous communication with a Maine USDA contact, who represents nonissue of tardy submissions.
Finding 2022-101
Finding 2022-101: USDA Food Receipts Criteria: Notice of receipt of USDA Foods provided within two business days to the State of Maine Department of Agriculture for the CSFP & TEFAP program. Condition: Notice of receipt of USDA Foods was not provided timely to the State of Maine Department of Agriculture in accordance with award requirements. Context: Our sample of 25 receipts of USDA Foods included six (6) instances where notification was not provided to the State of Maine Department of Agriculture within the required timeframe. Effect: Noncompliance with the provisions of the award may impact GSFB's ability to participate in the program. Cause: Office and warehouse closures during the year due to COVID-19 outbreak. Also, we note increased volume and demand due to response to the global COVID-19 pandemic. Recommendation: We recommend GSFB reinforce the importance of submitting receipt tickets in accordance with award requirements. Views of Responsible Officials: GSFB is in continuous communication with a Maine USDA contact, who represents nonissue of tardy submissions.
Finding 2022-101
Finding 2022-101: USDA Food Receipts Criteria: Notice of receipt of USDA Foods provided within two business days to the State of Maine Department of Agriculture for the CSFP & TEFAP program. Condition: Notice of receipt of USDA Foods was not provided timely to the State of Maine Department of Agriculture in accordance with award requirements. Context: Our sample of 25 receipts of USDA Foods included six (6) instances where notification was not provided to the State of Maine Department of Agriculture within the required timeframe. Effect: Noncompliance with the provisions of the award may impact GSFB's ability to participate in the program. Cause: Office and warehouse closures during the year due to COVID-19 outbreak. Also, we note increased volume and demand due to response to the global COVID-19 pandemic. Recommendation: We recommend GSFB reinforce the importance of submitting receipt tickets in accordance with award requirements. Views of Responsible Officials: GSFB is in continuous communication with a Maine USDA contact, who represents nonissue of tardy submissions.