FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐002 Significant Deficiency in Internal Controls over Compliance and Noncompliance ‐
Reporting
Federal Agency: Department of Treasury
Pass through Grantor: Multiple
Federal Program(s): COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number(s): 21.027
Criteria: As per the grant agreement the Division is to submit various reports annually, quarterly and monthly to the passthrough
agency.
Condition/Context: Based on the results of the testing we noted the following:
‐ Out of a total of 8 annual reports sampled, 1 report was submitted late and there was no evidence of review for
all the sampled reports.
‐ Out of a total of 9 quarterly reports sampled, 3 reports were submitted late, and there was no evidence of review
for all the sampled reports.
‐ Out of a total of 9 monthly reports sampled, 4 reports were submitted late, and 3 reports did not have evidence of
review.
Cause: The Division experienced significant turnover during the year which resulted in oversight in preparation and
submission of the reports.
Effect: Reporting requirement are an integral part of compliance with the program. If a report is delinquent the grantor
may withhold funding or suspend the contract.
Questioned Costs: None.
Recommendation: Division management should review all compliance requirements applicable to grants and ensure that
the requirements are being met and that reports are submitted on a timely basis. Additionally, management should
enhance their control procedures such that the appropriate individuals are aware that review of the reports should be
documented with either electronic or manual signature prior to submission to the granting agencies.
Repeat Finding: Yes. See 2022‐002 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐
Eligibility
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest
Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”)
Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form
from the program participants to determine their eligibility.
Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake
Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we
found two instances where information that was required on the intake form was missing such as the address, the
household information, and/or name.
Cause: While the division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Unable to be determined.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
and completion of eligibility forms or approved alternatives are utilized and maintained by the Division.
Repeat Finding: Yes. See 2022‐005 in prior year report.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.
FINDING 2023‐004 Significant Deficiency in Internal Controls over Compliance ‐ Special Test and
Provisions
Federal Agency: Department of Agriculture
Pass through Grantor: Multiple
Federal Program(s): Emergency Food Assistance Program
Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster
Criteria: As per the compliance supplement the Division is to ensure appropriate accounting is maintained for USDA Foods,
an annual physical inventory is taken, and the physical inventory is reconciled with inventory records.
Condition/Context: The Division appropriately performed the required inventory counts, however from the 21 inventory
count results sampled, 7 count results did not indicate evidence of review.
Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if
an accurate count was performed.
Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to
inaccurate inventory records being maintained.
Questioned Costs: None.
Recommendation: We recommend that the Division enhance their control procedures such that the appropriate
individuals are aware that review of reports should be documented with either electronic or manual signature.
Views of Responsible Officials: See Corrective Action Plan.