FAC Explorer

Audit 322456

FY End
2023-12-31
Total Expended
$5.81M
Findings
6
Programs
10
Organization: Ohio Tri-County Food Alliance Dba Second Harvest Foodbank (OH)
Year: 2023 Accepted: 2024-09-30
Auditor: Brady Ware & Schoenfeld

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499607 2023-002 Significant Deficiency Yes L
499608 2023-003 Significant Deficiency - L
499609 2023-001 Significant Deficiency - J
1076049 2023-002 Significant Deficiency Yes L
1076050 2023-003 Significant Deficiency - L
1076051 2023-001 Significant Deficiency - J

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $2.72M Yes 2
10.565 Commodity Supplemental Food Program $904,213 Yes 0
10.182 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $743,582 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $658,732 Yes 1
93.558 Temporary Assistance for Needy Families $339,631 - 0
10.559 Summer Food Service Program for Children $229,770 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $116,390 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $50,501 - 0
97.024 Emergency Food and Shelter National Board Program $49,202 - 0
93.667 Social Services Block Grant $650 - 0

Contacts

Name Title Type
SME5BH6KD1S5 Andy Irick Auditee
9373258715 Melessa Behymer Auditor
No contacts on file

Notes to SEFA

Title: Note 4 - Donated Commodities Accounting Policies: Note 1 - Basis of Presentation The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the Organization under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. Note 2 - Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Note 3 - Indirect Cost Rate The Organization has elected not to use the 10 percent de minimums indirect cost rate as allowed under the Uniform Guidance. The amounts reported as federal expenditures for certain federal programs represents federal commodities distributed to pantries and other qualified agencies during the fiscal year under the programs with CFDA numbers 10.559, 10.565, 10.569, and 10.561. The value of federal commodities on hand for these programs at December 31, 2023 was $366,305.

Finding Details

Finding 2023-002
Condition: During our audit it was noted the Organization was not obtaining, in various instances, signatures of "approved shoppers" for USDA food product. Criteria: The Organization is required to maintain an "approved shopper" list from each partner agency stating who was authorized from their agency to pick up USDA food product. Cause: The Organization had turnover through-out the organization, and this required step was missed. Effect: The effect of the turnover caused staff to not obtain signatures for USDA food product so these names could be crossed referenced to the "approved shopper" listing. Recommendation: The recommendation is for the Organization to ensure all staff are appropriately trained on obtaining and cross referencing signatures on USDA food product. Views of Responsible Officials: See attached response.
Finding 2023-003
Condition: During our audit it was noted in one instance that the signer for a USDA distribution was not on the authorized signer listing. Criteria: The Organization is required to maintain an "approved shopper" list from each partner agency stating who was authorized from their agency to pick up USDA food product and ensure the signer of a delivery is on the approved list. Cause: The Organization had turnover through-out the organization, and this required step was missed. Effect: The effect of the turnover caused staff to not compare signature to "approved shopper" list. Recommendation: The recommendation is for the Organization to ensure all staff are appropriately trained on obtaining and cross referencing signatures on USDA food product. Views of Responsible Officials: See attached response.
Finding 2023-001
Condition: During our audit it was noted that the Organization was not completing a reporting requirement contained within the American Rescue Plan Act contract. Criteria: The Organization is required to submit various reports on multiple timelines to the Ohio Association of Foodbanks. Cause: The Organization had turnover at the Executive Director and Accounting levels in 2023. Effect: The effect of the turnover caused this reporting requirements on this new grant to not be identified. Recommendation: The recommendation is for the Organization to ensure that all required reporting is being timely submitted. Views of Responsible Officials: See attached response.
Finding 2023-002
Condition: During our audit it was noted the Organization was not obtaining, in various instances, signatures of "approved shoppers" for USDA food product. Criteria: The Organization is required to maintain an "approved shopper" list from each partner agency stating who was authorized from their agency to pick up USDA food product. Cause: The Organization had turnover through-out the organization, and this required step was missed. Effect: The effect of the turnover caused staff to not obtain signatures for USDA food product so these names could be crossed referenced to the "approved shopper" listing. Recommendation: The recommendation is for the Organization to ensure all staff are appropriately trained on obtaining and cross referencing signatures on USDA food product. Views of Responsible Officials: See attached response.
Finding 2023-003
Condition: During our audit it was noted in one instance that the signer for a USDA distribution was not on the authorized signer listing. Criteria: The Organization is required to maintain an "approved shopper" list from each partner agency stating who was authorized from their agency to pick up USDA food product and ensure the signer of a delivery is on the approved list. Cause: The Organization had turnover through-out the organization, and this required step was missed. Effect: The effect of the turnover caused staff to not compare signature to "approved shopper" list. Recommendation: The recommendation is for the Organization to ensure all staff are appropriately trained on obtaining and cross referencing signatures on USDA food product. Views of Responsible Officials: See attached response.
Finding 2023-001
Condition: During our audit it was noted that the Organization was not completing a reporting requirement contained within the American Rescue Plan Act contract. Criteria: The Organization is required to submit various reports on multiple timelines to the Ohio Association of Foodbanks. Cause: The Organization had turnover at the Executive Director and Accounting levels in 2023. Effect: The effect of the turnover caused this reporting requirements on this new grant to not be identified. Recommendation: The recommendation is for the Organization to ensure that all required reporting is being timely submitted. Views of Responsible Officials: See attached response.