2023-001 Eligibility
Finding Type: Significant Deficiency in Internal Controls over Compliance
Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) and the Food Distribution Cluster (10.565, 10.568, 10.569).
Criteria: Per 7 CFR 251.5(c), a state agency may delegate to one or more eligible recipient agencies with which the state agency enters into an agreement the responsibility for the distribution of commodities and administrative funds. Per the State’s agreement with the Food Bank, the Food Bank shall submit household reports monthly.
Condition and context: As part of our eligibility testing, and in order to determine whether the onsite check-in forms were complete, we agreed the onsite check-in forms for our eligibility selections to the household distribution reports. For six out of the 38 statistically valid samples, the number of unduplicated households serviced on the check-in forms did not agree to the household distribution reports. This condition was noted for five out of 11 months selected for completeness.
Cause: The Food Bank did not have controls in place to ensure the accuracy of the Household Participation reports.
Effect: The number of eligible households that received food distributions was not accurately reported to the State.
Questioned Costs: None.
Repeat finding: No.
Recommendation: We recommend that the Food Bank implement controls to ensure the accuracy of the Household Participation report.
Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
2023-001 Eligibility
Finding Type: Significant Deficiency in Internal Controls over Compliance
Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) and the Food Distribution Cluster (10.565, 10.568, 10.569).
Criteria: Per 7 CFR 251.5(c), a state agency may delegate to one or more eligible recipient agencies with which the state agency enters into an agreement the responsibility for the distribution of commodities and administrative funds. Per the State’s agreement with the Food Bank, the Food Bank shall submit household reports monthly.
Condition and context: As part of our eligibility testing, and in order to determine whether the onsite check-in forms were complete, we agreed the onsite check-in forms for our eligibility selections to the household distribution reports. For six out of the 38 statistically valid samples, the number of unduplicated households serviced on the check-in forms did not agree to the household distribution reports. This condition was noted for five out of 11 months selected for completeness.
Cause: The Food Bank did not have controls in place to ensure the accuracy of the Household Participation reports.
Effect: The number of eligible households that received food distributions was not accurately reported to the State.
Questioned Costs: None.
Repeat finding: No.
Recommendation: We recommend that the Food Bank implement controls to ensure the accuracy of the Household Participation report.
Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
2023-001 Eligibility
Finding Type: Significant Deficiency in Internal Controls over Compliance
Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) and the Food Distribution Cluster (10.565, 10.568, 10.569).
Criteria: Per 7 CFR 251.5(c), a state agency may delegate to one or more eligible recipient agencies with which the state agency enters into an agreement the responsibility for the distribution of commodities and administrative funds. Per the State’s agreement with the Food Bank, the Food Bank shall submit household reports monthly.
Condition and context: As part of our eligibility testing, and in order to determine whether the onsite check-in forms were complete, we agreed the onsite check-in forms for our eligibility selections to the household distribution reports. For six out of the 38 statistically valid samples, the number of unduplicated households serviced on the check-in forms did not agree to the household distribution reports. This condition was noted for five out of 11 months selected for completeness.
Cause: The Food Bank did not have controls in place to ensure the accuracy of the Household Participation reports.
Effect: The number of eligible households that received food distributions was not accurately reported to the State.
Questioned Costs: None.
Repeat finding: No.
Recommendation: We recommend that the Food Bank implement controls to ensure the accuracy of the Household Participation report.
Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
2023-001 Eligibility
Finding Type: Significant Deficiency in Internal Controls over Compliance
Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) and the Food Distribution Cluster (10.565, 10.568, 10.569).
Criteria: Per 7 CFR 251.5(c), a state agency may delegate to one or more eligible recipient agencies with which the state agency enters into an agreement the responsibility for the distribution of commodities and administrative funds. Per the State’s agreement with the Food Bank, the Food Bank shall submit household reports monthly.
Condition and context: As part of our eligibility testing, and in order to determine whether the onsite check-in forms were complete, we agreed the onsite check-in forms for our eligibility selections to the household distribution reports. For six out of the 38 statistically valid samples, the number of unduplicated households serviced on the check-in forms did not agree to the household distribution reports. This condition was noted for five out of 11 months selected for completeness.
Cause: The Food Bank did not have controls in place to ensure the accuracy of the Household Participation reports.
Effect: The number of eligible households that received food distributions was not accurately reported to the State.
Questioned Costs: None.
Repeat finding: No.
Recommendation: We recommend that the Food Bank implement controls to ensure the accuracy of the Household Participation report.
Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
2023-001 Eligibility
Finding Type: Significant Deficiency in Internal Controls over Compliance
Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) and the Food Distribution Cluster (10.565, 10.568, 10.569).
Criteria: Per 7 CFR 251.5(c), a state agency may delegate to one or more eligible recipient agencies with which the state agency enters into an agreement the responsibility for the distribution of commodities and administrative funds. Per the State’s agreement with the Food Bank, the Food Bank shall submit household reports monthly.
Condition and context: As part of our eligibility testing, and in order to determine whether the onsite check-in forms were complete, we agreed the onsite check-in forms for our eligibility selections to the household distribution reports. For six out of the 38 statistically valid samples, the number of unduplicated households serviced on the check-in forms did not agree to the household distribution reports. This condition was noted for five out of 11 months selected for completeness.
Cause: The Food Bank did not have controls in place to ensure the accuracy of the Household Participation reports.
Effect: The number of eligible households that received food distributions was not accurately reported to the State.
Questioned Costs: None.
Repeat finding: No.
Recommendation: We recommend that the Food Bank implement controls to ensure the accuracy of the Household Participation report.
Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
2023-001 Eligibility
Finding Type: Significant Deficiency in Internal Controls over Compliance
Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) and the Food Distribution Cluster (10.565, 10.568, 10.569).
Criteria: Per 7 CFR 251.5(c), a state agency may delegate to one or more eligible recipient agencies with which the state agency enters into an agreement the responsibility for the distribution of commodities and administrative funds. Per the State’s agreement with the Food Bank, the Food Bank shall submit household reports monthly.
Condition and context: As part of our eligibility testing, and in order to determine whether the onsite check-in forms were complete, we agreed the onsite check-in forms for our eligibility selections to the household distribution reports. For six out of the 38 statistically valid samples, the number of unduplicated households serviced on the check-in forms did not agree to the household distribution reports. This condition was noted for five out of 11 months selected for completeness.
Cause: The Food Bank did not have controls in place to ensure the accuracy of the Household Participation reports.
Effect: The number of eligible households that received food distributions was not accurately reported to the State.
Questioned Costs: None.
Repeat finding: No.
Recommendation: We recommend that the Food Bank implement controls to ensure the accuracy of the Household Participation report.
Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
2023-001 Eligibility
Finding Type: Significant Deficiency in Internal Controls over Compliance
Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) and the Food Distribution Cluster (10.565, 10.568, 10.569).
Criteria: Per 7 CFR 251.5(c), a state agency may delegate to one or more eligible recipient agencies with which the state agency enters into an agreement the responsibility for the distribution of commodities and administrative funds. Per the State’s agreement with the Food Bank, the Food Bank shall submit household reports monthly.
Condition and context: As part of our eligibility testing, and in order to determine whether the onsite check-in forms were complete, we agreed the onsite check-in forms for our eligibility selections to the household distribution reports. For six out of the 38 statistically valid samples, the number of unduplicated households serviced on the check-in forms did not agree to the household distribution reports. This condition was noted for five out of 11 months selected for completeness.
Cause: The Food Bank did not have controls in place to ensure the accuracy of the Household Participation reports.
Effect: The number of eligible households that received food distributions was not accurately reported to the State.
Questioned Costs: None.
Repeat finding: No.
Recommendation: We recommend that the Food Bank implement controls to ensure the accuracy of the Household Participation report.
Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
2023-001 Eligibility
Finding Type: Significant Deficiency in Internal Controls over Compliance
Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) and the Food Distribution Cluster (10.565, 10.568, 10.569).
Criteria: Per 7 CFR 251.5(c), a state agency may delegate to one or more eligible recipient agencies with which the state agency enters into an agreement the responsibility for the distribution of commodities and administrative funds. Per the State’s agreement with the Food Bank, the Food Bank shall submit household reports monthly.
Condition and context: As part of our eligibility testing, and in order to determine whether the onsite check-in forms were complete, we agreed the onsite check-in forms for our eligibility selections to the household distribution reports. For six out of the 38 statistically valid samples, the number of unduplicated households serviced on the check-in forms did not agree to the household distribution reports. This condition was noted for five out of 11 months selected for completeness.
Cause: The Food Bank did not have controls in place to ensure the accuracy of the Household Participation reports.
Effect: The number of eligible households that received food distributions was not accurately reported to the State.
Questioned Costs: None.
Repeat finding: No.
Recommendation: We recommend that the Food Bank implement controls to ensure the accuracy of the Household Participation report.
Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
2023-001 Eligibility
Finding Type: Significant Deficiency in Internal Controls over Compliance
Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) and the Food Distribution Cluster (10.565, 10.568, 10.569).
Criteria: Per 7 CFR 251.5(c), a state agency may delegate to one or more eligible recipient agencies with which the state agency enters into an agreement the responsibility for the distribution of commodities and administrative funds. Per the State’s agreement with the Food Bank, the Food Bank shall submit household reports monthly.
Condition and context: As part of our eligibility testing, and in order to determine whether the onsite check-in forms were complete, we agreed the onsite check-in forms for our eligibility selections to the household distribution reports. For six out of the 38 statistically valid samples, the number of unduplicated households serviced on the check-in forms did not agree to the household distribution reports. This condition was noted for five out of 11 months selected for completeness.
Cause: The Food Bank did not have controls in place to ensure the accuracy of the Household Participation reports.
Effect: The number of eligible households that received food distributions was not accurately reported to the State.
Questioned Costs: None.
Repeat finding: No.
Recommendation: We recommend that the Food Bank implement controls to ensure the accuracy of the Household Participation report.
Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
2023-001 Eligibility
Finding Type: Significant Deficiency in Internal Controls over Compliance
Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) and the Food Distribution Cluster (10.565, 10.568, 10.569).
Criteria: Per 7 CFR 251.5(c), a state agency may delegate to one or more eligible recipient agencies with which the state agency enters into an agreement the responsibility for the distribution of commodities and administrative funds. Per the State’s agreement with the Food Bank, the Food Bank shall submit household reports monthly.
Condition and context: As part of our eligibility testing, and in order to determine whether the onsite check-in forms were complete, we agreed the onsite check-in forms for our eligibility selections to the household distribution reports. For six out of the 38 statistically valid samples, the number of unduplicated households serviced on the check-in forms did not agree to the household distribution reports. This condition was noted for five out of 11 months selected for completeness.
Cause: The Food Bank did not have controls in place to ensure the accuracy of the Household Participation reports.
Effect: The number of eligible households that received food distributions was not accurately reported to the State.
Questioned Costs: None.
Repeat finding: No.
Recommendation: We recommend that the Food Bank implement controls to ensure the accuracy of the Household Participation report.
Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
2023-001 Eligibility
Finding Type: Significant Deficiency in Internal Controls over Compliance
Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) and the Food Distribution Cluster (10.565, 10.568, 10.569).
Criteria: Per 7 CFR 251.5(c), a state agency may delegate to one or more eligible recipient agencies with which the state agency enters into an agreement the responsibility for the distribution of commodities and administrative funds. Per the State’s agreement with the Food Bank, the Food Bank shall submit household reports monthly.
Condition and context: As part of our eligibility testing, and in order to determine whether the onsite check-in forms were complete, we agreed the onsite check-in forms for our eligibility selections to the household distribution reports. For six out of the 38 statistically valid samples, the number of unduplicated households serviced on the check-in forms did not agree to the household distribution reports. This condition was noted for five out of 11 months selected for completeness.
Cause: The Food Bank did not have controls in place to ensure the accuracy of the Household Participation reports.
Effect: The number of eligible households that received food distributions was not accurately reported to the State.
Questioned Costs: None.
Repeat finding: No.
Recommendation: We recommend that the Food Bank implement controls to ensure the accuracy of the Household Participation report.
Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.
2023-001 Eligibility
Finding Type: Significant Deficiency in Internal Controls over Compliance
Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) and the Food Distribution Cluster (10.565, 10.568, 10.569).
Criteria: Per 7 CFR 251.5(c), a state agency may delegate to one or more eligible recipient agencies with which the state agency enters into an agreement the responsibility for the distribution of commodities and administrative funds. Per the State’s agreement with the Food Bank, the Food Bank shall submit household reports monthly.
Condition and context: As part of our eligibility testing, and in order to determine whether the onsite check-in forms were complete, we agreed the onsite check-in forms for our eligibility selections to the household distribution reports. For six out of the 38 statistically valid samples, the number of unduplicated households serviced on the check-in forms did not agree to the household distribution reports. This condition was noted for five out of 11 months selected for completeness.
Cause: The Food Bank did not have controls in place to ensure the accuracy of the Household Participation reports.
Effect: The number of eligible households that received food distributions was not accurately reported to the State.
Questioned Costs: None.
Repeat finding: No.
Recommendation: We recommend that the Food Bank implement controls to ensure the accuracy of the Household Participation report.
Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.