FAC Explorer

Audit 327664

FY End
2024-06-30
Total Expended
$21.53M
Findings
2
Programs
6
Organization: Good Shepherd Food Bank of Maine (ME)
Year: 2024 Accepted: 2024-11-07
Auditor: Baker Newman & Noyes LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504881 2024-101 - - P
1081323 2024-101 - - P

Programs

ALN Program Spent Major Findings
10.565 Commodity Supplemental Food Program $3.54M Yes 1
10.568 Emergency Food Assistance Program (administrative Costs) $688,352 Yes 0
10.351 Rural Business Development Grant $305,715 - 0
10.331 Gus Schumacher Nutrition Incentive Program $215,083 - 0
10.177 Regional Food System Partnerships $169,022 - 0
10.559 Summer Food Service Program for Children $21,094 - 0

Contacts

Name Title Type
YPXRQSJ9D7B7 Bryan O'Connor Auditee
2077823554 Julie Paquette Auditor
No contacts on file

Notes to SEFA

Title: Food Commodities Accounting Policies: Expenditures for direct and indirect costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in the Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN). No grant monies expended and reported within the Schedule were passed through to subrecipients. De Minimis Rate Used: Y Rate Explanation: If necessary, the Company will elect to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Of the federal expenditures presented in the Schedule, the Company valued the noncash food commodities at fair market value at the time of their receipt using Feeding America guidelines.

Finding Details

Finding 2024-101
Criteria: The USDA has specific guidelines which need to be followed when assembling meal boxes. The meal boxes need to be packed in accordance with the CSFP menu. Condition: For one month tested, the items included in the meal box did not agree to the CSFP menu requirements. Context: For one month tested, assembly included one instance where two containers of meat, fish and poultry were included in the box rather than the required three containers. Effect: As a result of the condition, boxes of food are not in accordance with USDA requirements. Cause: Due to the lack of review prior to the box being sealed. Recommendation: We recommend that the Company reinforce the importance of maintaining the correct food items in each container in line with the USDA Menu. Views of Responsible Officials: Management acknowledges the finding. Management has introduced a new control under which a member of the inventory management team creates a bill of materials for each order. The bill of materials is reviewed by the Inventory Analyst, with the Director of Inventory Management as backup.
Finding 2024-101
Criteria: The USDA has specific guidelines which need to be followed when assembling meal boxes. The meal boxes need to be packed in accordance with the CSFP menu. Condition: For one month tested, the items included in the meal box did not agree to the CSFP menu requirements. Context: For one month tested, assembly included one instance where two containers of meat, fish and poultry were included in the box rather than the required three containers. Effect: As a result of the condition, boxes of food are not in accordance with USDA requirements. Cause: Due to the lack of review prior to the box being sealed. Recommendation: We recommend that the Company reinforce the importance of maintaining the correct food items in each container in line with the USDA Menu. Views of Responsible Officials: Management acknowledges the finding. Management has introduced a new control under which a member of the inventory management team creates a bill of materials for each order. The bill of materials is reviewed by the Inventory Analyst, with the Director of Inventory Management as backup.