FAC Explorer

Audit 309571

FY End
2023-06-30
Total Expended
$2.90M
Findings
10
Programs
13
Organization: Community Action Services and Food Bank (UT)
Year: 2023 Accepted: 2024-06-21
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401531 2023-003 Material Weakness - AB
401532 2023-003 Material Weakness - AB
401533 2023-003 Material Weakness - AB
401534 2023-003 Material Weakness - AB
401535 2023-003 Material Weakness - AB
977973 2023-003 Material Weakness - AB
977974 2023-003 Material Weakness - AB
977975 2023-003 Material Weakness - AB
977976 2023-003 Material Weakness - AB
977977 2023-003 Material Weakness - AB

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $760,860 Yes 0
93.569 Community Services Block Grant $364,903 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $284,658 - 0
21.023 Covid-19 Emergency Rental Assistance Program $239,897 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $67,048 Yes 0
94.006 Americorps $58,476 - 0
93.569 Covid-19 Community Services Block Grant $41,523 Yes 1
14.235 Supportive Housing Program $18,383 - 0
10.182 Local Food Purchase Assistance $17,406 - 0
14.169 Housing Counseling Assistance Program $14,109 - 0
14.218 Community Development Block Grants/entitlement Grants $10,762 - 0
93.558 Temporary Assistance for Needy Families $3,816 - 0
97.027 Emergency Management Institute (emi)_independent Study Program $3,129 - 0

Contacts

Name Title Type
HGGVXK4RKSS1 Karen McCandless Auditee
8016915250 Luke Taylor Auditor
No contacts on file

Notes to SEFA

Title: Food Donation Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Community Action Services and Food Bank (CASFB) under programs of the federal government for the year ended June 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 CASFB, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CASFB. Expenditures reported in 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: CASFB has not elected to use the 10% de minimis cost rate. Nonmonetary assistance is reported in the schedule at the fair market value of commodities received and disbursed. Federal awards in the form of commodities consist of food that is valued at a rate set by the board based on a nationally established price, which was an average of $1.87 per pound for the year ended June 30, 2023. This price is used by the Organization in valuing all of its food donations received. At June 30, 2023, CASFB had food commodities from federal sources totaling $200,982 in inventory.

Finding Details

Finding 2023-003
2023-003 U.S. Department of Health and Human Services Passed Through Utah Department of Workforce Services Community Services Block Grant - Federal Financial Assistance Listing Number 93.569 Activities Allowed or Allowable Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under the Federal Financial Assistance Listing Number 93.569 on the Schedule of Expenditures of Federal Awards. Criteria: 2 CFR Part 200 (Uniform Guidance) and the Compliance Supplement requires the Organization to incur expenses only for qualified costs. Condition: During our engagement, we identified 16 instances where the Organization could not provide documentation of the review and approval of non-payroll expenses prior to payment. Cause: The Organization did not have adequate controls to document the review and approval of qualified invoices prior to payment. Effect: Without clear documentation of approval, there is an increased risk of fraud or payments for ineligible program costs. Questioned Costs: None Context/Sampling: We selected 40 transactions for payroll and non-payroll expenditures in the CSBG program. Repeat finding from the Prior Year(s): No Recommendation: We recommend the Organization enhance controls to ensure that documentation of the review and approval of qualified expenses is properly maintained. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Health and Human Services Passed Through Utah Department of Workforce Services Community Services Block Grant - Federal Financial Assistance Listing Number 93.569 Activities Allowed or Allowable Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under the Federal Financial Assistance Listing Number 93.569 on the Schedule of Expenditures of Federal Awards. Criteria: 2 CFR Part 200 (Uniform Guidance) and the Compliance Supplement requires the Organization to incur expenses only for qualified costs. Condition: During our engagement, we identified 16 instances where the Organization could not provide documentation of the review and approval of non-payroll expenses prior to payment. Cause: The Organization did not have adequate controls to document the review and approval of qualified invoices prior to payment. Effect: Without clear documentation of approval, there is an increased risk of fraud or payments for ineligible program costs. Questioned Costs: None Context/Sampling: We selected 40 transactions for payroll and non-payroll expenditures in the CSBG program. Repeat finding from the Prior Year(s): No Recommendation: We recommend the Organization enhance controls to ensure that documentation of the review and approval of qualified expenses is properly maintained. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Health and Human Services Passed Through Utah Department of Workforce Services Community Services Block Grant - Federal Financial Assistance Listing Number 93.569 Activities Allowed or Allowable Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under the Federal Financial Assistance Listing Number 93.569 on the Schedule of Expenditures of Federal Awards. Criteria: 2 CFR Part 200 (Uniform Guidance) and the Compliance Supplement requires the Organization to incur expenses only for qualified costs. Condition: During our engagement, we identified 16 instances where the Organization could not provide documentation of the review and approval of non-payroll expenses prior to payment. Cause: The Organization did not have adequate controls to document the review and approval of qualified invoices prior to payment. Effect: Without clear documentation of approval, there is an increased risk of fraud or payments for ineligible program costs. Questioned Costs: None Context/Sampling: We selected 40 transactions for payroll and non-payroll expenditures in the CSBG program. Repeat finding from the Prior Year(s): No Recommendation: We recommend the Organization enhance controls to ensure that documentation of the review and approval of qualified expenses is properly maintained. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Health and Human Services Passed Through Utah Department of Workforce Services Community Services Block Grant - Federal Financial Assistance Listing Number 93.569 Activities Allowed or Allowable Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under the Federal Financial Assistance Listing Number 93.569 on the Schedule of Expenditures of Federal Awards. Criteria: 2 CFR Part 200 (Uniform Guidance) and the Compliance Supplement requires the Organization to incur expenses only for qualified costs. Condition: During our engagement, we identified 16 instances where the Organization could not provide documentation of the review and approval of non-payroll expenses prior to payment. Cause: The Organization did not have adequate controls to document the review and approval of qualified invoices prior to payment. Effect: Without clear documentation of approval, there is an increased risk of fraud or payments for ineligible program costs. Questioned Costs: None Context/Sampling: We selected 40 transactions for payroll and non-payroll expenditures in the CSBG program. Repeat finding from the Prior Year(s): No Recommendation: We recommend the Organization enhance controls to ensure that documentation of the review and approval of qualified expenses is properly maintained. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Health and Human Services Passed Through Utah Department of Workforce Services Community Services Block Grant - Federal Financial Assistance Listing Number 93.569 Activities Allowed or Allowable Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under the Federal Financial Assistance Listing Number 93.569 on the Schedule of Expenditures of Federal Awards. Criteria: 2 CFR Part 200 (Uniform Guidance) and the Compliance Supplement requires the Organization to incur expenses only for qualified costs. Condition: During our engagement, we identified 16 instances where the Organization could not provide documentation of the review and approval of non-payroll expenses prior to payment. Cause: The Organization did not have adequate controls to document the review and approval of qualified invoices prior to payment. Effect: Without clear documentation of approval, there is an increased risk of fraud or payments for ineligible program costs. Questioned Costs: None Context/Sampling: We selected 40 transactions for payroll and non-payroll expenditures in the CSBG program. Repeat finding from the Prior Year(s): No Recommendation: We recommend the Organization enhance controls to ensure that documentation of the review and approval of qualified expenses is properly maintained. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Health and Human Services Passed Through Utah Department of Workforce Services Community Services Block Grant - Federal Financial Assistance Listing Number 93.569 Activities Allowed or Allowable Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under the Federal Financial Assistance Listing Number 93.569 on the Schedule of Expenditures of Federal Awards. Criteria: 2 CFR Part 200 (Uniform Guidance) and the Compliance Supplement requires the Organization to incur expenses only for qualified costs. Condition: During our engagement, we identified 16 instances where the Organization could not provide documentation of the review and approval of non-payroll expenses prior to payment. Cause: The Organization did not have adequate controls to document the review and approval of qualified invoices prior to payment. Effect: Without clear documentation of approval, there is an increased risk of fraud or payments for ineligible program costs. Questioned Costs: None Context/Sampling: We selected 40 transactions for payroll and non-payroll expenditures in the CSBG program. Repeat finding from the Prior Year(s): No Recommendation: We recommend the Organization enhance controls to ensure that documentation of the review and approval of qualified expenses is properly maintained. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Health and Human Services Passed Through Utah Department of Workforce Services Community Services Block Grant - Federal Financial Assistance Listing Number 93.569 Activities Allowed or Allowable Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under the Federal Financial Assistance Listing Number 93.569 on the Schedule of Expenditures of Federal Awards. Criteria: 2 CFR Part 200 (Uniform Guidance) and the Compliance Supplement requires the Organization to incur expenses only for qualified costs. Condition: During our engagement, we identified 16 instances where the Organization could not provide documentation of the review and approval of non-payroll expenses prior to payment. Cause: The Organization did not have adequate controls to document the review and approval of qualified invoices prior to payment. Effect: Without clear documentation of approval, there is an increased risk of fraud or payments for ineligible program costs. Questioned Costs: None Context/Sampling: We selected 40 transactions for payroll and non-payroll expenditures in the CSBG program. Repeat finding from the Prior Year(s): No Recommendation: We recommend the Organization enhance controls to ensure that documentation of the review and approval of qualified expenses is properly maintained. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Health and Human Services Passed Through Utah Department of Workforce Services Community Services Block Grant - Federal Financial Assistance Listing Number 93.569 Activities Allowed or Allowable Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under the Federal Financial Assistance Listing Number 93.569 on the Schedule of Expenditures of Federal Awards. Criteria: 2 CFR Part 200 (Uniform Guidance) and the Compliance Supplement requires the Organization to incur expenses only for qualified costs. Condition: During our engagement, we identified 16 instances where the Organization could not provide documentation of the review and approval of non-payroll expenses prior to payment. Cause: The Organization did not have adequate controls to document the review and approval of qualified invoices prior to payment. Effect: Without clear documentation of approval, there is an increased risk of fraud or payments for ineligible program costs. Questioned Costs: None Context/Sampling: We selected 40 transactions for payroll and non-payroll expenditures in the CSBG program. Repeat finding from the Prior Year(s): No Recommendation: We recommend the Organization enhance controls to ensure that documentation of the review and approval of qualified expenses is properly maintained. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Health and Human Services Passed Through Utah Department of Workforce Services Community Services Block Grant - Federal Financial Assistance Listing Number 93.569 Activities Allowed or Allowable Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under the Federal Financial Assistance Listing Number 93.569 on the Schedule of Expenditures of Federal Awards. Criteria: 2 CFR Part 200 (Uniform Guidance) and the Compliance Supplement requires the Organization to incur expenses only for qualified costs. Condition: During our engagement, we identified 16 instances where the Organization could not provide documentation of the review and approval of non-payroll expenses prior to payment. Cause: The Organization did not have adequate controls to document the review and approval of qualified invoices prior to payment. Effect: Without clear documentation of approval, there is an increased risk of fraud or payments for ineligible program costs. Questioned Costs: None Context/Sampling: We selected 40 transactions for payroll and non-payroll expenditures in the CSBG program. Repeat finding from the Prior Year(s): No Recommendation: We recommend the Organization enhance controls to ensure that documentation of the review and approval of qualified expenses is properly maintained. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-003
2023-003 U.S. Department of Health and Human Services Passed Through Utah Department of Workforce Services Community Services Block Grant - Federal Financial Assistance Listing Number 93.569 Activities Allowed or Allowable Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under the Federal Financial Assistance Listing Number 93.569 on the Schedule of Expenditures of Federal Awards. Criteria: 2 CFR Part 200 (Uniform Guidance) and the Compliance Supplement requires the Organization to incur expenses only for qualified costs. Condition: During our engagement, we identified 16 instances where the Organization could not provide documentation of the review and approval of non-payroll expenses prior to payment. Cause: The Organization did not have adequate controls to document the review and approval of qualified invoices prior to payment. Effect: Without clear documentation of approval, there is an increased risk of fraud or payments for ineligible program costs. Questioned Costs: None Context/Sampling: We selected 40 transactions for payroll and non-payroll expenditures in the CSBG program. Repeat finding from the Prior Year(s): No Recommendation: We recommend the Organization enhance controls to ensure that documentation of the review and approval of qualified expenses is properly maintained. Views of Responsible Officials: Management agrees with the finding.