FAC Explorer

Audit 306187

FY End
2023-09-30
Total Expended
$20.82M
Findings
2
Programs
1
Organization: Pennsylvania Association of Regional Food Banks (PA)
Year: 2023 Accepted: 2024-05-13
Auditor: Schneider Downs & CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
396592 2023-001 Significant Deficiency - E
973034 2023-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
10.565 Commodity Supplemental Food Program $3.65M Yes 0

Contacts

Name Title Type
FFZNUS3FG9R9 Shelia Christopher Auditee
4122903045 Kimberly Griffith Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of PARF 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 PARF, it is not intended to and does not present the financial position, changes in net assets or cash flows of PARF. 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: PARF has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Finding 2023-001 Condition: The lead agencies, who are subrecipients under the Federal Awards, are required to have clients sign the Form 502045-A CSFP Sub-Agency Monthly Participant Sign-in Sheet to self-declare program eligibility before food is disbursed. There were four instances out of 40 distributions tested where this sign off was not completed. Criteria: The lead agency should monitor all significant compliance processes to ensure they are completed as required prior to food distribution occurring. Cause: Due to the hectic environment at the lead agencies during food distribution day, oversights have occurred when obtaining the required client signoff. Effect or potential effect: Food distributions could occur without noted eligibility and appropriate authorization or documented review by an appropriate employee at a lead agency. Recommendation: We recommend PARF continue to reiterate the importance of the sign offs during its routine trainings and review of policy adherence with the lead agencies. Views of Responsible Officials: PARF has an extensive training process in place for lead agencies, in relation to grant award compliance requirements, which includes the provision of training manuals and monthly phone calls to review matters. In addition, PARF provides updates to the lead agencies as new or amended requirements are enacted. Further, PARF does periodic reviews of the lead agencies and completes the biennial review Form 502035 CSFP Management Evaluation. PARF will continue to reiterate the required signoff process with the lead agencies during phone calls, training session and reviews.
Finding 2023-001
Finding 2023-001 Condition: The lead agencies, who are subrecipients under the Federal Awards, are required to have clients sign the Form 502045-A CSFP Sub-Agency Monthly Participant Sign-in Sheet to self-declare program eligibility before food is disbursed. There were four instances out of 40 distributions tested where this sign off was not completed. Criteria: The lead agency should monitor all significant compliance processes to ensure they are completed as required prior to food distribution occurring. Cause: Due to the hectic environment at the lead agencies during food distribution day, oversights have occurred when obtaining the required client signoff. Effect or potential effect: Food distributions could occur without noted eligibility and appropriate authorization or documented review by an appropriate employee at a lead agency. Recommendation: We recommend PARF continue to reiterate the importance of the sign offs during its routine trainings and review of policy adherence with the lead agencies. Views of Responsible Officials: PARF has an extensive training process in place for lead agencies, in relation to grant award compliance requirements, which includes the provision of training manuals and monthly phone calls to review matters. In addition, PARF provides updates to the lead agencies as new or amended requirements are enacted. Further, PARF does periodic reviews of the lead agencies and completes the biennial review Form 502035 CSFP Management Evaluation. PARF will continue to reiterate the required signoff process with the lead agencies during phone calls, training session and reviews.