FAC Explorer

Audit 315000

FY End
2023-12-31
Total Expended
$7.62M
Findings
4
Programs
13
Organization: Food Bank of South Jersey, INC (NJ)
Year: 2023 Accepted: 2024-07-12
Auditor: Bowman & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478354 2023-001 Significant Deficiency - N
478355 2023-001 Significant Deficiency - N
1054796 2023-001 Significant Deficiency - N
1054797 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $412,580 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $294,312 - 0
10.559 Summer Food Service Program for Children $246,601 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants I- Camden County $225,000 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $141,166 Yes 0
97.024 Emergency Food and Shelter National Board Program $70,011 - 0
10.187 The Emergency Food Assistance Program (tefap) Commodity Credit Corporation Eligible Recipient Funds $64,584 - 0
93.268 Immunization Cooperative Agreements $48,670 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $41,707 - 0
14.218 Community Development Block Grants/entitlement Grants - Burlington $30,796 - 0
14.218 Community Development Block Grants/entitlement Grants - Gloucester $28,079 - 0
10.565 Commodity Supplemental Food Program $9,956 Yes 0
14.218 Community Development Block Grants/entitlement Grants - Camden $5,580 - 0

Contacts

Name Title Type
P3KJN6PBB4A3 Kathleen Horton Auditee
8566624884 Glen Walton Auditor
No contacts on file

Notes to SEFA

Title: Note 1: GENERAL Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance are presented using the accrual basis of accounting. This basis of accounting is described in Note 2 to the organization’s financial statements. The information in these schedules 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) and State of New Jersey Circular 15-08 OMB. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Auditee did not use the de minimus cost rate The accompanying schedule of expenditures of federal awards and state financial assistance present the activity of all federal and state award programs of the organization. All federal and state awards, with current year activity, received directly from federal, state, and local agencies, as well as federal and state awards passed through other government agencies, are included in the schedule.
Title: Note 3: RELATIONSHIP TO FINANCIAL STATEMENTS Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance are presented using the accrual basis of accounting. This basis of accounting is described in Note 2 to the organization’s financial statements. The information in these schedules 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) and State of New Jersey Circular 15-08 OMB. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Auditee did not use the de minimus cost rate Amounts reported in the accompanying schedule agree, in all material respects, with the amounts reported in related federal and state financial statements.
Title: Note 4: RELATIONSHIP TO FEDERAL AND STATE FINANCIAL REPORTS Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance are presented using the accrual basis of accounting. This basis of accounting is described in Note 2 to the organization’s financial statements. The information in these schedules 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) and State of New Jersey Circular 15-08 OMB. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Auditee did not use the de minimus cost rate Amounts reported in the accompanying schedules agree, in all material respects, with the amounts reported in related federal and state financial reports. However, the basis of accounting prescribed by the pass-through agency for the preparation of expenditure reports is different than the accrual basis of accounting. The basic difference between the two bases of accounting is that the equipment purchased with program funds are included as expenditures in the expenditure reports, while GAAP requires these items to be capitalized and depreciated over their useful lives.
Title: Note 5: MAJOR PROGRAMS Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance are presented using the accrual basis of accounting. This basis of accounting is described in Note 2 to the organization’s financial statements. The information in these schedules 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) and State of New Jersey Circular 15-08 OMB. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Auditee did not use the de minimus cost rate Major programs are identified in the Summary of Auditor’s Results section of the Schedule of Findings and Questioned Costs.

Finding Details

Finding 2023-001
Finding No. 2023-001 Federal Program Information Food Distribution Cluster 10.565 – Commodity Supplemental Food Program 10.568 – Emergency Food Assistance Program (Administrative Costs) 10.569 – Emergency Food Assistance Program (Food Commodities) – Non-cash Assistance Criteria or specific requirement OMB Compliance Supplement Requirement E – Eligibility for Subrecipients 7 CFR sections 251.3(c)(2) – Agreements between State agencies and eligible recipient agencies, and between eligible recipient agencies. Prior to making donated foods or administrative funds available, State agencies must enter into a written agreement with eligible recipient agencies to which they plan to distribute donated foods and/or administrative funds. State agencies must ensure that eligible recipient agencies in turn enter into a written agreement with any eligible recipient agencies to which they plan to distribute donated foods and/or administrative funds before donated foods or administrative funds are transferred between any two eligible recipient agencies. All agreements entered into must contain the information specified in paragraph (d) of this section, and be considered permanent, with amendments to be made as necessary, except that agreements must specify that they may be terminated by either party upon 30 days' written notice. State agencies must ensure that eligible recipient agencies provide, on a timely basis, by amendment to the agreement, or other written documents incorporated into the agreement by reference if permitted under paragraph (d) of this section, any information on changes in program administration, including any changes resulting from amendments to Federal regulations or policy. Condition The Organization was unable to provide a written agreement with local distribution agencies prior to receiving a TEFAP distribution. For one of the 40 agencies selected for testing, the Organization was unable to provide a written TEFAP agreement with the local distribution agency (LDA) Recommendation It is recommended that the Organization improve their system of monitoring of LDA contracts to ensure all participating agencies have approved TEFAP contracts prior to receiving TEFAP foods for the entire contract period. Questioned Costs None noted View of the Responsible Officials and Planned Corrective Actions The Organization has established procedures to set consistent dates for annual in-person trainings and signing of contracts. The Organization will set up a schedule in excel with expiring dates to ensure no TEFAP food is distributed without a contract.
Finding 2023-001
Finding No. 2023-001 Federal Program Information Food Distribution Cluster 10.565 – Commodity Supplemental Food Program 10.568 – Emergency Food Assistance Program (Administrative Costs) 10.569 – Emergency Food Assistance Program (Food Commodities) – Non-cash Assistance Criteria or specific requirement OMB Compliance Supplement Requirement E – Eligibility for Subrecipients 7 CFR sections 251.3(c)(2) – Agreements between State agencies and eligible recipient agencies, and between eligible recipient agencies. Prior to making donated foods or administrative funds available, State agencies must enter into a written agreement with eligible recipient agencies to which they plan to distribute donated foods and/or administrative funds. State agencies must ensure that eligible recipient agencies in turn enter into a written agreement with any eligible recipient agencies to which they plan to distribute donated foods and/or administrative funds before donated foods or administrative funds are transferred between any two eligible recipient agencies. All agreements entered into must contain the information specified in paragraph (d) of this section, and be considered permanent, with amendments to be made as necessary, except that agreements must specify that they may be terminated by either party upon 30 days' written notice. State agencies must ensure that eligible recipient agencies provide, on a timely basis, by amendment to the agreement, or other written documents incorporated into the agreement by reference if permitted under paragraph (d) of this section, any information on changes in program administration, including any changes resulting from amendments to Federal regulations or policy. Condition The Organization was unable to provide a written agreement with local distribution agencies prior to receiving a TEFAP distribution. For one of the 40 agencies selected for testing, the Organization was unable to provide a written TEFAP agreement with the local distribution agency (LDA) Recommendation It is recommended that the Organization improve their system of monitoring of LDA contracts to ensure all participating agencies have approved TEFAP contracts prior to receiving TEFAP foods for the entire contract period. Questioned Costs None noted View of the Responsible Officials and Planned Corrective Actions The Organization has established procedures to set consistent dates for annual in-person trainings and signing of contracts. The Organization will set up a schedule in excel with expiring dates to ensure no TEFAP food is distributed without a contract.
Finding 2023-001
Finding No. 2023-001 Federal Program Information Food Distribution Cluster 10.565 – Commodity Supplemental Food Program 10.568 – Emergency Food Assistance Program (Administrative Costs) 10.569 – Emergency Food Assistance Program (Food Commodities) – Non-cash Assistance Criteria or specific requirement OMB Compliance Supplement Requirement E – Eligibility for Subrecipients 7 CFR sections 251.3(c)(2) – Agreements between State agencies and eligible recipient agencies, and between eligible recipient agencies. Prior to making donated foods or administrative funds available, State agencies must enter into a written agreement with eligible recipient agencies to which they plan to distribute donated foods and/or administrative funds. State agencies must ensure that eligible recipient agencies in turn enter into a written agreement with any eligible recipient agencies to which they plan to distribute donated foods and/or administrative funds before donated foods or administrative funds are transferred between any two eligible recipient agencies. All agreements entered into must contain the information specified in paragraph (d) of this section, and be considered permanent, with amendments to be made as necessary, except that agreements must specify that they may be terminated by either party upon 30 days' written notice. State agencies must ensure that eligible recipient agencies provide, on a timely basis, by amendment to the agreement, or other written documents incorporated into the agreement by reference if permitted under paragraph (d) of this section, any information on changes in program administration, including any changes resulting from amendments to Federal regulations or policy. Condition The Organization was unable to provide a written agreement with local distribution agencies prior to receiving a TEFAP distribution. For one of the 40 agencies selected for testing, the Organization was unable to provide a written TEFAP agreement with the local distribution agency (LDA) Recommendation It is recommended that the Organization improve their system of monitoring of LDA contracts to ensure all participating agencies have approved TEFAP contracts prior to receiving TEFAP foods for the entire contract period. Questioned Costs None noted View of the Responsible Officials and Planned Corrective Actions The Organization has established procedures to set consistent dates for annual in-person trainings and signing of contracts. The Organization will set up a schedule in excel with expiring dates to ensure no TEFAP food is distributed without a contract.
Finding 2023-001
Finding No. 2023-001 Federal Program Information Food Distribution Cluster 10.565 – Commodity Supplemental Food Program 10.568 – Emergency Food Assistance Program (Administrative Costs) 10.569 – Emergency Food Assistance Program (Food Commodities) – Non-cash Assistance Criteria or specific requirement OMB Compliance Supplement Requirement E – Eligibility for Subrecipients 7 CFR sections 251.3(c)(2) – Agreements between State agencies and eligible recipient agencies, and between eligible recipient agencies. Prior to making donated foods or administrative funds available, State agencies must enter into a written agreement with eligible recipient agencies to which they plan to distribute donated foods and/or administrative funds. State agencies must ensure that eligible recipient agencies in turn enter into a written agreement with any eligible recipient agencies to which they plan to distribute donated foods and/or administrative funds before donated foods or administrative funds are transferred between any two eligible recipient agencies. All agreements entered into must contain the information specified in paragraph (d) of this section, and be considered permanent, with amendments to be made as necessary, except that agreements must specify that they may be terminated by either party upon 30 days' written notice. State agencies must ensure that eligible recipient agencies provide, on a timely basis, by amendment to the agreement, or other written documents incorporated into the agreement by reference if permitted under paragraph (d) of this section, any information on changes in program administration, including any changes resulting from amendments to Federal regulations or policy. Condition The Organization was unable to provide a written agreement with local distribution agencies prior to receiving a TEFAP distribution. For one of the 40 agencies selected for testing, the Organization was unable to provide a written TEFAP agreement with the local distribution agency (LDA) Recommendation It is recommended that the Organization improve their system of monitoring of LDA contracts to ensure all participating agencies have approved TEFAP contracts prior to receiving TEFAP foods for the entire contract period. Questioned Costs None noted View of the Responsible Officials and Planned Corrective Actions The Organization has established procedures to set consistent dates for annual in-person trainings and signing of contracts. The Organization will set up a schedule in excel with expiring dates to ensure no TEFAP food is distributed without a contract.