FAC Explorer

Audit 302161

FY End
2020-06-30
Total Expended
$1.69M
Findings
8
Programs
5
Organization: Kalamazoo Loaves & Fishes Inc. (MI)
Year: 2020 Accepted: 2024-04-02
Auditor: Seber Tans Plc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
392035 2020-001 Material Weakness - P
392036 2020-001 Material Weakness - P
392037 2020-001 Material Weakness - P
392038 2020-001 Material Weakness - P
968477 2020-001 Material Weakness - P
968478 2020-001 Material Weakness - P
968479 2020-001 Material Weakness - P
968480 2020-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $1.17M Yes 1
10.565 Commodity Supplemental Food Program $380,934 Yes 1
10.568 Emergency Food Assistance Program (administrative Costs) $109,681 Yes 1
10.178 Trade Mitigation Program Eligible Recipient Agency Operational Funds (a) $35,051 Yes 1
97.114 Emergency Food and Shelter National Board Program (arra) $1,259 - 0

Contacts

Name Title Type
ZULMQZJNBWX4 Jennifer Johnson Auditee
2694882617 Brian Napp Auditor
No contacts on file

Notes to SEFA

Title: NOTE A – Basis of Presentation Accounting Policies: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization uses an indirect cost rate as approved by the applicable federal grantor The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of the Organization under programs of the federal government for the year ended June 30, 2020. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: NOTE B – Summary of Significant Accounting Policies Accounting Policies: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization uses an indirect cost rate as approved by the applicable federal grantor 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented when applicable and where available. The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: NOTE C – Food Commodities Accounting Policies: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization uses an indirect cost rate as approved by the applicable federal grantor Nonmonetary assistance is reported based on the commodities received and disbursed. The value per pound is established by guidelines published by Feeding America, a nationally recognized food donation charity.
Title: NOTE D – Subrecipients Accounting Policies: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization uses an indirect cost rate as approved by the applicable federal grantor No amounts were provided to subrecipients.

Finding Details

Finding 2020-001
The Organization was required to complete and file an audit report on compliance for each major federal awards program and on internal control over compliance required by the uniform guidance (hereafter referred to as the “Single Audit”) for the year ended June 30, 2020 within nine months of the year-end date. A Single Audit was not timely completed for the fiscal reporting years noted above.
Finding 2020-001
The Organization was required to complete and file an audit report on compliance for each major federal awards program and on internal control over compliance required by the uniform guidance (hereafter referred to as the “Single Audit”) for the year ended June 30, 2020 within nine months of the year-end date. A Single Audit was not timely completed for the fiscal reporting years noted above.
Finding 2020-001
The Organization was required to complete and file an audit report on compliance for each major federal awards program and on internal control over compliance required by the uniform guidance (hereafter referred to as the “Single Audit”) for the year ended June 30, 2020 within nine months of the year-end date. A Single Audit was not timely completed for the fiscal reporting years noted above.
Finding 2020-001
The Organization was required to complete and file an audit report on compliance for each major federal awards program and on internal control over compliance required by the uniform guidance (hereafter referred to as the “Single Audit”) for the year ended June 30, 2020 within nine months of the year-end date. A Single Audit was not timely completed for the fiscal reporting years noted above.
Finding 2020-001
The Organization was required to complete and file an audit report on compliance for each major federal awards program and on internal control over compliance required by the uniform guidance (hereafter referred to as the “Single Audit”) for the year ended June 30, 2020 within nine months of the year-end date. A Single Audit was not timely completed for the fiscal reporting years noted above.
Finding 2020-001
The Organization was required to complete and file an audit report on compliance for each major federal awards program and on internal control over compliance required by the uniform guidance (hereafter referred to as the “Single Audit”) for the year ended June 30, 2020 within nine months of the year-end date. A Single Audit was not timely completed for the fiscal reporting years noted above.
Finding 2020-001
The Organization was required to complete and file an audit report on compliance for each major federal awards program and on internal control over compliance required by the uniform guidance (hereafter referred to as the “Single Audit”) for the year ended June 30, 2020 within nine months of the year-end date. A Single Audit was not timely completed for the fiscal reporting years noted above.
Finding 2020-001
The Organization was required to complete and file an audit report on compliance for each major federal awards program and on internal control over compliance required by the uniform guidance (hereafter referred to as the “Single Audit”) for the year ended June 30, 2020 within nine months of the year-end date. A Single Audit was not timely completed for the fiscal reporting years noted above.