Audit 319570

2023-002 Federal Agency: U.S. Department of Agriculture Federal Program Name: Food Insecurity Nutrition Incentive Grants Program Assistance Listing Number: 10.331 Pass-through Agency: National Institute of Food and Agriculture Pass-through Number: 2020-70030-33186; 2021-70034-34987; 2021-70034-35361 Award Period: September 1, 2020 - August 31, 2023; June 15, 2021 - June 14, 2024; August 1, 2021 - July 31, 2024 Compliance Requirement Affected: Allowable Costs Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures in place to ensure adequate controls designed to ensure personnel costs are documented with time and effort certifications. Condition: During our testing, we noted the organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications. Questioned Costs: None Context: During our testing, it was noted the organization did not have an approval by a supervisor on time and effort certification for the actual time spent working on the program for seven employees. Cause: The organization did not have policies and procedures in place during the fiscal year to adequately document and certify employee's time and effort charged to the grant. Effect: When an organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications, it can lead to a lack of transparency and accountability in recording and reporting personnel costs. This can result in inaccurate financial statements and potential noncompliance with regulatory requirements. Repeat Finding: Yes - see finding 2022-004. Recommendation: We recommend The Food Trust establish and implement controls that require employees to document their time and effort spent on various activities. Time and effort certifications should be regularly reviewed and approved by appropriate personnel to ensure accuracy and completeness of personnel cost documentation. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

2023-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Food Insecurity Nutrition Incentive Grants Program Assistance Listing Number: 10.331 Pass-through Agency: National Institute of Food and Agriculture Pass-through Number: 2019-70030-30412; 2020-70030-33186; 2021-70034-34987 2021-70034-35361 Award Period: September 1, 2019 - August 31, 2022; September 1, 2020 - August 31, 2023 June 15, 2021 - June 14, 2024; August 1, 2021 - July 31, 2024 Compliance Requirement Affected: Cash Management Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have procedures in place to ensure the draw down of federal funds in a timely manner and proper documentation of approval should be maintained to support the draw of funds. Condition: During our testing, we noted there was no documentation of review or approval on the calculation for the draw of funding for the program. In addition, draws are not performed in a timely manner after the expenditures are incurred. Questioned Costs: None Context: During our testing, it was noted there was no documentation of review or approval on the calculations for the draw of funding for the program. Cause: The organization had significant turnover within the finance department and was operating with insufficient resources to allocate responsibilities. Effect: We noted no instances of noncompliance with the provisions of allowable costs and activities; however, the lack of approval can increase the risk of fraud or errors going undetected. In addition, when draws are not performed in a timely manner after the expenditures are incurred, it can lead to cash flow issues and potential disruptions in the program's operations. Timely draws are important to ensure that funds are available to cover expenses and maintain the program's financial stability. Repeat Finding: Yes - see finding 2022-005. Recommendation: We recommend The Food Trust implement a clear approval process for the drawing of federal funding. In addition, it is important to establish a clear process and timeline for performing draws. This may involve regular monitoring of expenditures, timely submission of draw requests, and efficient processing of those requests. By implementing an approval and a timely draw process, the organization can enhance internal controls, reduce the risk of fraud, and ensure the accuracy and integrity of the fund draw process, and can better manage its cash flow, meet its financial obligations, and maintain the smooth operation of the program. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

2023-002 Federal Agency: U.S. Department of Agriculture Federal Program Name: Food Insecurity Nutrition Incentive Grants Program Assistance Listing Number: 10.331 Pass-through Agency: National Institute of Food and Agriculture Pass-through Number: 2020-70030-33186; 2021-70034-34987; 2021-70034-35361 Award Period: September 1, 2020 - August 31, 2023; June 15, 2021 - June 14, 2024; August 1, 2021 - July 31, 2024 Compliance Requirement Affected: Allowable Costs Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures in place to ensure adequate controls designed to ensure personnel costs are documented with time and effort certifications. Condition: During our testing, we noted the organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications. Questioned Costs: None Context: During our testing, it was noted the organization did not have an approval by a supervisor on time and effort certification for the actual time spent working on the program for seven employees. Cause: The organization did not have policies and procedures in place during the fiscal year to adequately document and certify employee's time and effort charged to the grant. Effect: When an organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications, it can lead to a lack of transparency and accountability in recording and reporting personnel costs. This can result in inaccurate financial statements and potential noncompliance with regulatory requirements. Repeat Finding: Yes - see finding 2022-004. Recommendation: We recommend The Food Trust establish and implement controls that require employees to document their time and effort spent on various activities. Time and effort certifications should be regularly reviewed and approved by appropriate personnel to ensure accuracy and completeness of personnel cost documentation. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

2023-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Food Insecurity Nutrition Incentive Grants Program Assistance Listing Number: 10.331 Pass-through Agency: National Institute of Food and Agriculture Pass-through Number: 2019-70030-30412; 2020-70030-33186; 2021-70034-34987 2021-70034-35361 Award Period: September 1, 2019 - August 31, 2022; September 1, 2020 - August 31, 2023 June 15, 2021 - June 14, 2024; August 1, 2021 - July 31, 2024 Compliance Requirement Affected: Cash Management Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have procedures in place to ensure the draw down of federal funds in a timely manner and proper documentation of approval should be maintained to support the draw of funds. Condition: During our testing, we noted there was no documentation of review or approval on the calculation for the draw of funding for the program. In addition, draws are not performed in a timely manner after the expenditures are incurred. Questioned Costs: None Context: During our testing, it was noted there was no documentation of review or approval on the calculations for the draw of funding for the program. Cause: The organization had significant turnover within the finance department and was operating with insufficient resources to allocate responsibilities. Effect: We noted no instances of noncompliance with the provisions of allowable costs and activities; however, the lack of approval can increase the risk of fraud or errors going undetected. In addition, when draws are not performed in a timely manner after the expenditures are incurred, it can lead to cash flow issues and potential disruptions in the program's operations. Timely draws are important to ensure that funds are available to cover expenses and maintain the program's financial stability. Repeat Finding: Yes - see finding 2022-005. Recommendation: We recommend The Food Trust implement a clear approval process for the drawing of federal funding. In addition, it is important to establish a clear process and timeline for performing draws. This may involve regular monitoring of expenditures, timely submission of draw requests, and efficient processing of those requests. By implementing an approval and a timely draw process, the organization can enhance internal controls, reduce the risk of fraud, and ensure the accuracy and integrity of the fund draw process, and can better manage its cash flow, meet its financial obligations, and maintain the smooth operation of the program. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

2023-002 Federal Agency: U.S. Department of Agriculture Federal Program Name: Food Insecurity Nutrition Incentive Grants Program Assistance Listing Number: 10.331 Pass-through Agency: National Institute of Food and Agriculture Pass-through Number: 2020-70030-33186; 2021-70034-34987; 2021-70034-35361 Award Period: September 1, 2020 - August 31, 2023; June 15, 2021 - June 14, 2024; August 1, 2021 - July 31, 2024 Compliance Requirement Affected: Allowable Costs Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures in place to ensure adequate controls designed to ensure personnel costs are documented with time and effort certifications. Condition: During our testing, we noted the organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications. Questioned Costs: None Context: During our testing, it was noted the organization did not have an approval by a supervisor on time and effort certification for the actual time spent working on the program for seven employees. Cause: The organization did not have policies and procedures in place during the fiscal year to adequately document and certify employee's time and effort charged to the grant. Effect: When an organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications, it can lead to a lack of transparency and accountability in recording and reporting personnel costs. This can result in inaccurate financial statements and potential noncompliance with regulatory requirements. Repeat Finding: Yes - see finding 2022-004. Recommendation: We recommend The Food Trust establish and implement controls that require employees to document their time and effort spent on various activities. Time and effort certifications should be regularly reviewed and approved by appropriate personnel to ensure accuracy and completeness of personnel cost documentation. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

2023-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Food Insecurity Nutrition Incentive Grants Program Assistance Listing Number: 10.331 Pass-through Agency: National Institute of Food and Agriculture Pass-through Number: 2019-70030-30412; 2020-70030-33186; 2021-70034-34987 2021-70034-35361 Award Period: September 1, 2019 - August 31, 2022; September 1, 2020 - August 31, 2023 June 15, 2021 - June 14, 2024; August 1, 2021 - July 31, 2024 Compliance Requirement Affected: Cash Management Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have procedures in place to ensure the draw down of federal funds in a timely manner and proper documentation of approval should be maintained to support the draw of funds. Condition: During our testing, we noted there was no documentation of review or approval on the calculation for the draw of funding for the program. In addition, draws are not performed in a timely manner after the expenditures are incurred. Questioned Costs: None Context: During our testing, it was noted there was no documentation of review or approval on the calculations for the draw of funding for the program. Cause: The organization had significant turnover within the finance department and was operating with insufficient resources to allocate responsibilities. Effect: We noted no instances of noncompliance with the provisions of allowable costs and activities; however, the lack of approval can increase the risk of fraud or errors going undetected. In addition, when draws are not performed in a timely manner after the expenditures are incurred, it can lead to cash flow issues and potential disruptions in the program's operations. Timely draws are important to ensure that funds are available to cover expenses and maintain the program's financial stability. Repeat Finding: Yes - see finding 2022-005. Recommendation: We recommend The Food Trust implement a clear approval process for the drawing of federal funding. In addition, it is important to establish a clear process and timeline for performing draws. This may involve regular monitoring of expenditures, timely submission of draw requests, and efficient processing of those requests. By implementing an approval and a timely draw process, the organization can enhance internal controls, reduce the risk of fraud, and ensure the accuracy and integrity of the fund draw process, and can better manage its cash flow, meet its financial obligations, and maintain the smooth operation of the program. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

2023-002 Federal Agency: U.S. Department of Agriculture Federal Program Name: Food Insecurity Nutrition Incentive Grants Program Assistance Listing Number: 10.331 Pass-through Agency: National Institute of Food and Agriculture Pass-through Number: 2020-70030-33186; 2021-70034-34987; 2021-70034-35361 Award Period: September 1, 2020 - August 31, 2023; June 15, 2021 - June 14, 2024; August 1, 2021 - July 31, 2024 Compliance Requirement Affected: Allowable Costs Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures in place to ensure adequate controls designed to ensure personnel costs are documented with time and effort certifications. Condition: During our testing, we noted the organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications. Questioned Costs: None Context: During our testing, it was noted the organization did not have an approval by a supervisor on time and effort certification for the actual time spent working on the program for seven employees. Cause: The organization did not have policies and procedures in place during the fiscal year to adequately document and certify employee's time and effort charged to the grant. Effect: When an organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications, it can lead to a lack of transparency and accountability in recording and reporting personnel costs. This can result in inaccurate financial statements and potential noncompliance with regulatory requirements. Repeat Finding: Yes - see finding 2022-004. Recommendation: We recommend The Food Trust establish and implement controls that require employees to document their time and effort spent on various activities. Time and effort certifications should be regularly reviewed and approved by appropriate personnel to ensure accuracy and completeness of personnel cost documentation. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

2023-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Food Insecurity Nutrition Incentive Grants Program Assistance Listing Number: 10.331 Pass-through Agency: National Institute of Food and Agriculture Pass-through Number: 2019-70030-30412; 2020-70030-33186; 2021-70034-34987 2021-70034-35361 Award Period: September 1, 2019 - August 31, 2022; September 1, 2020 - August 31, 2023 June 15, 2021 - June 14, 2024; August 1, 2021 - July 31, 2024 Compliance Requirement Affected: Cash Management Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have procedures in place to ensure the draw down of federal funds in a timely manner and proper documentation of approval should be maintained to support the draw of funds. Condition: During our testing, we noted there was no documentation of review or approval on the calculation for the draw of funding for the program. In addition, draws are not performed in a timely manner after the expenditures are incurred. Questioned Costs: None Context: During our testing, it was noted there was no documentation of review or approval on the calculations for the draw of funding for the program. Cause: The organization had significant turnover within the finance department and was operating with insufficient resources to allocate responsibilities. Effect: We noted no instances of noncompliance with the provisions of allowable costs and activities; however, the lack of approval can increase the risk of fraud or errors going undetected. In addition, when draws are not performed in a timely manner after the expenditures are incurred, it can lead to cash flow issues and potential disruptions in the program's operations. Timely draws are important to ensure that funds are available to cover expenses and maintain the program's financial stability. Repeat Finding: Yes - see finding 2022-005. Recommendation: We recommend The Food Trust implement a clear approval process for the drawing of federal funding. In addition, it is important to establish a clear process and timeline for performing draws. This may involve regular monitoring of expenditures, timely submission of draw requests, and efficient processing of those requests. By implementing an approval and a timely draw process, the organization can enhance internal controls, reduce the risk of fraud, and ensure the accuracy and integrity of the fund draw process, and can better manage its cash flow, meet its financial obligations, and maintain the smooth operation of the program. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

2023-004 Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Pass-through Agency: The Pennsylvania State University Pass-through Number: S003654-COP-TFT Award Period: October 1, 2022 - September 30, 2023 Compliance Requirement Affected: Allowable Costs Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures in place to ensure federal funds are only expended on allowable costs and allowable activities as dictated in the contract and budget of the program. Proper documentation should be maintained and reviewed to support all transactions. Condition: During our testing, we noted there was a lack of supporting documentation for the purchase of program supplies in the amount of $200 charged to the federal programs. Questioned Costs: None Context: During the testing, it was also noted management was unable to locate the supporting documentation for two transactions totaling $200. Cause: The organization experienced turnover within the finance department and the missing supporting documentation was likely misfiled and therefore unable to be located. Effect: If the organization does not retain proper supporting documentation for federal expenditures, it could result in funds being required to returned to the funding agency. Repeat Finding: Yes - see finding 2022-002. Recommendation: We recommend The Food Trust review its practices to ensure all supporting documentation is retained for federal purchases. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

2023-004 Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Pass-through Agency: The Pennsylvania State University Pass-through Number: S003654-COP-TFT Award Period: October 1, 2022 - September 30, 2023 Compliance Requirement Affected: Allowable Costs Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures in place to ensure federal funds are only expended on allowable costs and allowable activities as dictated in the contract and budget of the program. Proper documentation should be maintained and reviewed to support all transactions. Condition: During our testing, we noted there was a lack of supporting documentation for the purchase of program supplies in the amount of $200 charged to the federal programs. Questioned Costs: None Context: During the testing, it was also noted management was unable to locate the supporting documentation for two transactions totaling $200. Cause: The organization experienced turnover within the finance department and the missing supporting documentation was likely misfiled and therefore unable to be located. Effect: If the organization does not retain proper supporting documentation for federal expenditures, it could result in funds being required to returned to the funding agency. Repeat Finding: Yes - see finding 2022-002. Recommendation: We recommend The Food Trust review its practices to ensure all supporting documentation is retained for federal purchases. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

2023-002 Federal Agency: U.S. Department of Agriculture Federal Program Name: Food Insecurity Nutrition Incentive Grants Program Assistance Listing Number: 10.331 Pass-through Agency: National Institute of Food and Agriculture Pass-through Number: 2020-70030-33186; 2021-70034-34987; 2021-70034-35361 Award Period: September 1, 2020 - August 31, 2023; June 15, 2021 - June 14, 2024; August 1, 2021 - July 31, 2024 Compliance Requirement Affected: Allowable Costs Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures in place to ensure adequate controls designed to ensure personnel costs are documented with time and effort certifications. Condition: During our testing, we noted the organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications. Questioned Costs: None Context: During our testing, it was noted the organization did not have an approval by a supervisor on time and effort certification for the actual time spent working on the program for seven employees. Cause: The organization did not have policies and procedures in place during the fiscal year to adequately document and certify employee's time and effort charged to the grant. Effect: When an organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications, it can lead to a lack of transparency and accountability in recording and reporting personnel costs. This can result in inaccurate financial statements and potential noncompliance with regulatory requirements. Repeat Finding: Yes - see finding 2022-004. Recommendation: We recommend The Food Trust establish and implement controls that require employees to document their time and effort spent on various activities. Time and effort certifications should be regularly reviewed and approved by appropriate personnel to ensure accuracy and completeness of personnel cost documentation. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

2023-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Food Insecurity Nutrition Incentive Grants Program Assistance Listing Number: 10.331 Pass-through Agency: National Institute of Food and Agriculture Pass-through Number: 2019-70030-30412; 2020-70030-33186; 2021-70034-34987 2021-70034-35361 Award Period: September 1, 2019 - August 31, 2022; September 1, 2020 - August 31, 2023 June 15, 2021 - June 14, 2024; August 1, 2021 - July 31, 2024 Compliance Requirement Affected: Cash Management Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have procedures in place to ensure the draw down of federal funds in a timely manner and proper documentation of approval should be maintained to support the draw of funds. Condition: During our testing, we noted there was no documentation of review or approval on the calculation for the draw of funding for the program. In addition, draws are not performed in a timely manner after the expenditures are incurred. Questioned Costs: None Context: During our testing, it was noted there was no documentation of review or approval on the calculations for the draw of funding for the program. Cause: The organization had significant turnover within the finance department and was operating with insufficient resources to allocate responsibilities. Effect: We noted no instances of noncompliance with the provisions of allowable costs and activities; however, the lack of approval can increase the risk of fraud or errors going undetected. In addition, when draws are not performed in a timely manner after the expenditures are incurred, it can lead to cash flow issues and potential disruptions in the program's operations. Timely draws are important to ensure that funds are available to cover expenses and maintain the program's financial stability. Repeat Finding: Yes - see finding 2022-005. Recommendation: We recommend The Food Trust implement a clear approval process for the drawing of federal funding. In addition, it is important to establish a clear process and timeline for performing draws. This may involve regular monitoring of expenditures, timely submission of draw requests, and efficient processing of those requests. By implementing an approval and a timely draw process, the organization can enhance internal controls, reduce the risk of fraud, and ensure the accuracy and integrity of the fund draw process, and can better manage its cash flow, meet its financial obligations, and maintain the smooth operation of the program. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

2023-002 Federal Agency: U.S. Department of Agriculture Federal Program Name: Food Insecurity Nutrition Incentive Grants Program Assistance Listing Number: 10.331 Pass-through Agency: National Institute of Food and Agriculture Pass-through Number: 2020-70030-33186; 2021-70034-34987; 2021-70034-35361 Award Period: September 1, 2020 - August 31, 2023; June 15, 2021 - June 14, 2024; August 1, 2021 - July 31, 2024 Compliance Requirement Affected: Allowable Costs Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures in place to ensure adequate controls designed to ensure personnel costs are documented with time and effort certifications. Condition: During our testing, we noted the organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications. Questioned Costs: None Context: During our testing, it was noted the organization did not have an approval by a supervisor on time and effort certification for the actual time spent working on the program for seven employees. Cause: The organization did not have policies and procedures in place during the fiscal year to adequately document and certify employee's time and effort charged to the grant. Effect: When an organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications, it can lead to a lack of transparency and accountability in recording and reporting personnel costs. This can result in inaccurate financial statements and potential noncompliance with regulatory requirements. Repeat Finding: Yes - see finding 2022-004. Recommendation: We recommend The Food Trust establish and implement controls that require employees to document their time and effort spent on various activities. Time and effort certifications should be regularly reviewed and approved by appropriate personnel to ensure accuracy and completeness of personnel cost documentation. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

2023-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Food Insecurity Nutrition Incentive Grants Program Assistance Listing Number: 10.331 Pass-through Agency: National Institute of Food and Agriculture Pass-through Number: 2019-70030-30412; 2020-70030-33186; 2021-70034-34987 2021-70034-35361 Award Period: September 1, 2019 - August 31, 2022; September 1, 2020 - August 31, 2023 June 15, 2021 - June 14, 2024; August 1, 2021 - July 31, 2024 Compliance Requirement Affected: Cash Management Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have procedures in place to ensure the draw down of federal funds in a timely manner and proper documentation of approval should be maintained to support the draw of funds. Condition: During our testing, we noted there was no documentation of review or approval on the calculation for the draw of funding for the program. In addition, draws are not performed in a timely manner after the expenditures are incurred. Questioned Costs: None Context: During our testing, it was noted there was no documentation of review or approval on the calculations for the draw of funding for the program. Cause: The organization had significant turnover within the finance department and was operating with insufficient resources to allocate responsibilities. Effect: We noted no instances of noncompliance with the provisions of allowable costs and activities; however, the lack of approval can increase the risk of fraud or errors going undetected. In addition, when draws are not performed in a timely manner after the expenditures are incurred, it can lead to cash flow issues and potential disruptions in the program's operations. Timely draws are important to ensure that funds are available to cover expenses and maintain the program's financial stability. Repeat Finding: Yes - see finding 2022-005. Recommendation: We recommend The Food Trust implement a clear approval process for the drawing of federal funding. In addition, it is important to establish a clear process and timeline for performing draws. This may involve regular monitoring of expenditures, timely submission of draw requests, and efficient processing of those requests. By implementing an approval and a timely draw process, the organization can enhance internal controls, reduce the risk of fraud, and ensure the accuracy and integrity of the fund draw process, and can better manage its cash flow, meet its financial obligations, and maintain the smooth operation of the program. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

2023-002 Federal Agency: U.S. Department of Agriculture Federal Program Name: Food Insecurity Nutrition Incentive Grants Program Assistance Listing Number: 10.331 Pass-through Agency: National Institute of Food and Agriculture Pass-through Number: 2020-70030-33186; 2021-70034-34987; 2021-70034-35361 Award Period: September 1, 2020 - August 31, 2023; June 15, 2021 - June 14, 2024; August 1, 2021 - July 31, 2024 Compliance Requirement Affected: Allowable Costs Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures in place to ensure adequate controls designed to ensure personnel costs are documented with time and effort certifications. Condition: During our testing, we noted the organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications. Questioned Costs: None Context: During our testing, it was noted the organization did not have an approval by a supervisor on time and effort certification for the actual time spent working on the program for seven employees. Cause: The organization did not have policies and procedures in place during the fiscal year to adequately document and certify employee's time and effort charged to the grant. Effect: When an organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications, it can lead to a lack of transparency and accountability in recording and reporting personnel costs. This can result in inaccurate financial statements and potential noncompliance with regulatory requirements. Repeat Finding: Yes - see finding 2022-004. Recommendation: We recommend The Food Trust establish and implement controls that require employees to document their time and effort spent on various activities. Time and effort certifications should be regularly reviewed and approved by appropriate personnel to ensure accuracy and completeness of personnel cost documentation. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

2023-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Food Insecurity Nutrition Incentive Grants Program Assistance Listing Number: 10.331 Pass-through Agency: National Institute of Food and Agriculture Pass-through Number: 2019-70030-30412; 2020-70030-33186; 2021-70034-34987 2021-70034-35361 Award Period: September 1, 2019 - August 31, 2022; September 1, 2020 - August 31, 2023 June 15, 2021 - June 14, 2024; August 1, 2021 - July 31, 2024 Compliance Requirement Affected: Cash Management Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have procedures in place to ensure the draw down of federal funds in a timely manner and proper documentation of approval should be maintained to support the draw of funds. Condition: During our testing, we noted there was no documentation of review or approval on the calculation for the draw of funding for the program. In addition, draws are not performed in a timely manner after the expenditures are incurred. Questioned Costs: None Context: During our testing, it was noted there was no documentation of review or approval on the calculations for the draw of funding for the program. Cause: The organization had significant turnover within the finance department and was operating with insufficient resources to allocate responsibilities. Effect: We noted no instances of noncompliance with the provisions of allowable costs and activities; however, the lack of approval can increase the risk of fraud or errors going undetected. In addition, when draws are not performed in a timely manner after the expenditures are incurred, it can lead to cash flow issues and potential disruptions in the program's operations. Timely draws are important to ensure that funds are available to cover expenses and maintain the program's financial stability. Repeat Finding: Yes - see finding 2022-005. Recommendation: We recommend The Food Trust implement a clear approval process for the drawing of federal funding. In addition, it is important to establish a clear process and timeline for performing draws. This may involve regular monitoring of expenditures, timely submission of draw requests, and efficient processing of those requests. By implementing an approval and a timely draw process, the organization can enhance internal controls, reduce the risk of fraud, and ensure the accuracy and integrity of the fund draw process, and can better manage its cash flow, meet its financial obligations, and maintain the smooth operation of the program. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

2023-002 Federal Agency: U.S. Department of Agriculture Federal Program Name: Food Insecurity Nutrition Incentive Grants Program Assistance Listing Number: 10.331 Pass-through Agency: National Institute of Food and Agriculture Pass-through Number: 2020-70030-33186; 2021-70034-34987; 2021-70034-35361 Award Period: September 1, 2020 - August 31, 2023; June 15, 2021 - June 14, 2024; August 1, 2021 - July 31, 2024 Compliance Requirement Affected: Allowable Costs Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures in place to ensure adequate controls designed to ensure personnel costs are documented with time and effort certifications. Condition: During our testing, we noted the organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications. Questioned Costs: None Context: During our testing, it was noted the organization did not have an approval by a supervisor on time and effort certification for the actual time spent working on the program for seven employees. Cause: The organization did not have policies and procedures in place during the fiscal year to adequately document and certify employee's time and effort charged to the grant. Effect: When an organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications, it can lead to a lack of transparency and accountability in recording and reporting personnel costs. This can result in inaccurate financial statements and potential noncompliance with regulatory requirements. Repeat Finding: Yes - see finding 2022-004. Recommendation: We recommend The Food Trust establish and implement controls that require employees to document their time and effort spent on various activities. Time and effort certifications should be regularly reviewed and approved by appropriate personnel to ensure accuracy and completeness of personnel cost documentation. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

2023-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Food Insecurity Nutrition Incentive Grants Program Assistance Listing Number: 10.331 Pass-through Agency: National Institute of Food and Agriculture Pass-through Number: 2019-70030-30412; 2020-70030-33186; 2021-70034-34987 2021-70034-35361 Award Period: September 1, 2019 - August 31, 2022; September 1, 2020 - August 31, 2023 June 15, 2021 - June 14, 2024; August 1, 2021 - July 31, 2024 Compliance Requirement Affected: Cash Management Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management. The Organization should have procedures in place to ensure the draw down of federal funds in a timely manner and proper documentation of approval should be maintained to support the draw of funds. Condition: During our testing, we noted there was no documentation of review or approval on the calculation for the draw of funding for the program. In addition, draws are not performed in a timely manner after the expenditures are incurred. Questioned Costs: None Context: During our testing, it was noted there was no documentation of review or approval on the calculations for the draw of funding for the program. Cause: The organization had significant turnover within the finance department and was operating with insufficient resources to allocate responsibilities. Effect: We noted no instances of noncompliance with the provisions of allowable costs and activities; however, the lack of approval can increase the risk of fraud or errors going undetected. In addition, when draws are not performed in a timely manner after the expenditures are incurred, it can lead to cash flow issues and potential disruptions in the program's operations. Timely draws are important to ensure that funds are available to cover expenses and maintain the program's financial stability. Repeat Finding: Yes - see finding 2022-005. Recommendation: We recommend The Food Trust implement a clear approval process for the drawing of federal funding. In addition, it is important to establish a clear process and timeline for performing draws. This may involve regular monitoring of expenditures, timely submission of draw requests, and efficient processing of those requests. By implementing an approval and a timely draw process, the organization can enhance internal controls, reduce the risk of fraud, and ensure the accuracy and integrity of the fund draw process, and can better manage its cash flow, meet its financial obligations, and maintain the smooth operation of the program. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

2023-004 Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Pass-through Agency: The Pennsylvania State University Pass-through Number: S003654-COP-TFT Award Period: October 1, 2022 - September 30, 2023 Compliance Requirement Affected: Allowable Costs Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures in place to ensure federal funds are only expended on allowable costs and allowable activities as dictated in the contract and budget of the program. Proper documentation should be maintained and reviewed to support all transactions. Condition: During our testing, we noted there was a lack of supporting documentation for the purchase of program supplies in the amount of $200 charged to the federal programs. Questioned Costs: None Context: During the testing, it was also noted management was unable to locate the supporting documentation for two transactions totaling $200. Cause: The organization experienced turnover within the finance department and the missing supporting documentation was likely misfiled and therefore unable to be located. Effect: If the organization does not retain proper supporting documentation for federal expenditures, it could result in funds being required to returned to the funding agency. Repeat Finding: Yes - see finding 2022-002. Recommendation: We recommend The Food Trust review its practices to ensure all supporting documentation is retained for federal purchases. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

2023-004 Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Pass-through Agency: The Pennsylvania State University Pass-through Number: S003654-COP-TFT Award Period: October 1, 2022 - September 30, 2023 Compliance Requirement Affected: Allowable Costs Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures in place to ensure federal funds are only expended on allowable costs and allowable activities as dictated in the contract and budget of the program. Proper documentation should be maintained and reviewed to support all transactions. Condition: During our testing, we noted there was a lack of supporting documentation for the purchase of program supplies in the amount of $200 charged to the federal programs. Questioned Costs: None Context: During the testing, it was also noted management was unable to locate the supporting documentation for two transactions totaling $200. Cause: The organization experienced turnover within the finance department and the missing supporting documentation was likely misfiled and therefore unable to be located. Effect: If the organization does not retain proper supporting documentation for federal expenditures, it could result in funds being required to returned to the funding agency. Repeat Finding: Yes - see finding 2022-002. Recommendation: We recommend The Food Trust review its practices to ensure all supporting documentation is retained for federal purchases. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.