FAC Explorer

Audit 308549

FY End
2023-12-31
Total Expended
$1.23M
Findings
2
Programs
3
Organization: Midwest Food Bank Nfp (IL)
Year: 2023 Accepted: 2024-06-11
Auditor: Sikich CPA LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400531 2023-001 Significant Deficiency Yes I
976973 2023-001 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.08M Yes 1
10.568 Emergency Food Assistance Program (administrative Costs) $120,000 - 0
97.024 Emergency Food and Shelter National Board Program $21,376 - 0

Contacts

Name Title Type
KN17TNZBPP57 Lisa Martin Auditee
3092910900 Leary Morris Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of Midwest Food Bank, NFP (the Organization) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: Auditee did not use the de minimis cost rate. The Organization did not provide federal awards to subrecipients during the year ended December 31, 2023.
Title: DESCRIPTION OF MAJOR FEDERAL PROGRAMS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of Midwest Food Bank, NFP (the Organization) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: Auditee did not use the de minimis cost rate. The major federal program of the Organization is the Coronavirus State and Local Fiscal Recovery Funds (21.027). The purpose of the Provider Relief Fund is to provide assistance to respond to the public health emergency, COVID-19 or it’s negative economic impacts.
Title: NON-CASH ASSISTANCE, LOANS OF OUSTANDING AND INSURANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of Midwest Food Bank, NFP (the Organization) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: Auditee did not use the de minimis cost rate. The Organization did not receive any federal non-cash assistance, federal loans or federal insurance for the year ended December 31, 2023. The Organization has no outstanding loans or loan guarantees with continuing compliance requirements.

Finding Details

Finding 2023-001
2023-001: Procurement Requirements Criteria: The Organization is required to establish a procurement policy in accordance with Uniform Guidance requirements, as specified in the compliance supplement. Condition: For one of the 40 items tested, we noted one food purchase expense did not have the documentation as required by the procurement policy. Based on inquiry with management, the procurement policy was not consistently followed for purchases surrounding food. Questioned costs: $51,200 Cause and Effect: By not maintaining documentation as required by the procurement policy, the Organization could expense funds that are not in accordance with the procurement policies established by Uniform Guidance Recommendation: We recommend the Organization provide training to staff on the requirements of the procurement policy. Auditee Response: The Organization will provide additional communication and training to staff on the requirements of the procurement policy
Finding 2023-001
2023-001: Procurement Requirements Criteria: The Organization is required to establish a procurement policy in accordance with Uniform Guidance requirements, as specified in the compliance supplement. Condition: For one of the 40 items tested, we noted one food purchase expense did not have the documentation as required by the procurement policy. Based on inquiry with management, the procurement policy was not consistently followed for purchases surrounding food. Questioned costs: $51,200 Cause and Effect: By not maintaining documentation as required by the procurement policy, the Organization could expense funds that are not in accordance with the procurement policies established by Uniform Guidance Recommendation: We recommend the Organization provide training to staff on the requirements of the procurement policy. Auditee Response: The Organization will provide additional communication and training to staff on the requirements of the procurement policy