FAC Explorer

Audit 320575

FY End
2023-12-31
Total Expended
$1.27M
Findings
4
Programs
1
Organization: Hunger Free Oklahoma (OK)
Year: 2023 Accepted: 2024-09-24
Auditor: Hogantaylor LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
497952 2023-002 - - L
497953 2023-002 - - L
1074394 2023-002 - - L
1074395 2023-002 - - L

Programs

ALN Program Spent Major Findings
10.331 Gus Schumacher Nutrition Incentive Program $360,579 Yes 1

Contacts

Name Title Type
UMMGU91KJEM7 Chris Bernard Auditee
9182640693 Andy Gorham Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Hunger Free Oklahoma, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: Y Rate Explanation: Hunger Free Oklahoma, Inc. has elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Hunger Free Oklahoma, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements.
Title: Note 2 - Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Hunger Free Oklahoma, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: Y Rate Explanation: Hunger Free Oklahoma, Inc. has elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance. Hunger Free Oklahoma, Inc. has elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Finding: Item 2023-002 – Reporting: Delinquent Reports Federal Program – National Institute of Food and Agriculture/USDA Double Up Oklahoma Assistance Listing Number – 10.331 Criteria: The grant agreements for Double Up Oklahoma require the Project Financial Report to be filed by February 1 each year. Condition/context: The Project Financial Report was filed after the February 1, 2024, due date. Cause: The federal grant transferred to the Organization from another nonprofit entity during the year and there was not an internal control to verify if reporting on the stub period was required. Effect: Noncompliance with grants could result in the loss of grant funds or additional federal oversight. Questioned cost: Not applicable. Recommendation: We recommend the Organization establish an internal control to identify required reporting for new grants during transition periods. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.
Finding 2023-002
Finding: Item 2023-002 – Reporting: Delinquent Reports Federal Program – National Institute of Food and Agriculture/USDA Double Up Oklahoma Assistance Listing Number – 10.331 Criteria: The grant agreements for Double Up Oklahoma require the Project Financial Report to be filed by February 1 each year. Condition/context: The Project Financial Report was filed after the February 1, 2024, due date. Cause: The federal grant transferred to the Organization from another nonprofit entity during the year and there was not an internal control to verify if reporting on the stub period was required. Effect: Noncompliance with grants could result in the loss of grant funds or additional federal oversight. Questioned cost: Not applicable. Recommendation: We recommend the Organization establish an internal control to identify required reporting for new grants during transition periods. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.
Finding 2023-002
Finding: Item 2023-002 – Reporting: Delinquent Reports Federal Program – National Institute of Food and Agriculture/USDA Double Up Oklahoma Assistance Listing Number – 10.331 Criteria: The grant agreements for Double Up Oklahoma require the Project Financial Report to be filed by February 1 each year. Condition/context: The Project Financial Report was filed after the February 1, 2024, due date. Cause: The federal grant transferred to the Organization from another nonprofit entity during the year and there was not an internal control to verify if reporting on the stub period was required. Effect: Noncompliance with grants could result in the loss of grant funds or additional federal oversight. Questioned cost: Not applicable. Recommendation: We recommend the Organization establish an internal control to identify required reporting for new grants during transition periods. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.
Finding 2023-002
Finding: Item 2023-002 – Reporting: Delinquent Reports Federal Program – National Institute of Food and Agriculture/USDA Double Up Oklahoma Assistance Listing Number – 10.331 Criteria: The grant agreements for Double Up Oklahoma require the Project Financial Report to be filed by February 1 each year. Condition/context: The Project Financial Report was filed after the February 1, 2024, due date. Cause: The federal grant transferred to the Organization from another nonprofit entity during the year and there was not an internal control to verify if reporting on the stub period was required. Effect: Noncompliance with grants could result in the loss of grant funds or additional federal oversight. Questioned cost: Not applicable. Recommendation: We recommend the Organization establish an internal control to identify required reporting for new grants during transition periods. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.