FAC Explorer

Audit 327874

FY End
2023-06-30
Total Expended
$8.49M
Findings
6
Programs
7
Organization: Community Food Bank of Eastern Oklahoma, INC (OK)
Year: 2023 Accepted: 2024-11-11
Auditor: Hogantaylor LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
505248 2023-006 Significant Deficiency Yes L
505249 2023-006 Significant Deficiency Yes L
505250 2023-006 Significant Deficiency Yes L
1081690 2023-006 Significant Deficiency Yes L
1081691 2023-006 Significant Deficiency Yes L
1081692 2023-006 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $7.13M Yes 0
10.559 Summer Food Service Program for Children $184,686 - 0
93.558 Temporary Assistance for Needy Families $172,500 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $158,285 Yes 0
10.558 Child and Adult Care Food Program $153,873 - 0
10.182 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $135,965 - 0
10.565 Commodity Supplemental Food Program $78,919 Yes 1

Contacts

Name Title Type
SFDLFW6J2NL1 Karla Davis Auditee
9189364527 Andy Gorham Auditor
No contacts on file

Notes to SEFA

Title: Note 3 – Nonmonetary Assistance Accounting Policies: Note 1 – Summary of Significant Accounting Policies The accompanying schedule of expenditures of federal awards includes the federal grant activity of Community Food Bank of Eastern Oklahoma, Inc. (the Organization) 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: N Rate Explanation: Note 2 – Indirect Cost Rate The Organization has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Nonmonetary assistance is reported in the Schedule based on the amount expended and is valued at amounts established by the United States Department of Agriculture (USDA). At June 30, 2023, the Organization had USDA commodities inventory of $415,757 based on USDA assessed values as follows:

Finding Details

Finding 2023-006
Item 2023-006 – Delinquent Claim Filings Significant Deficiency Federal Program – Food Distribution Cluster CFDA Number – 10.569, 10.568, 10.565 Federal Award Numbers – 72208 Federal Award Year – June 30, 2023 Federal Agency – U.S. Department of Agriculture Pass-Through Entity – Oklahoma Department of Human Services Criteria: The grant award requires claims for reimbursement to be submitted within 30 days following the close of the month covered by the claim. Condition/context: Eleven of 12 claims reports for The Emergency Food Assistance Program (TEFAP) were filed after the 30-day due date. Eleven of twelve claims reports for Commodity Supplemental Food Program (CSFP) were filed after the 30-day due date. Cause: The Organization did not timely reconcile inventory records to the general ledger nor prepare reports for submission by the due date. Effect: Delinquent claims submissions could result in the loss of grant funds. The delay in cash receipts can put a strain on cash available for operations. Questioned cost: Not applicable. Repeat finding: This is a repeat of finding 2022-004 in the immediately prior audit. Recommendation: Filing claims reports should be incorporated as part of the month-end close process. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.
Finding 2023-006
Item 2023-006 – Delinquent Claim Filings Significant Deficiency Federal Program – Food Distribution Cluster CFDA Number – 10.569, 10.568, 10.565 Federal Award Numbers – 72208 Federal Award Year – June 30, 2023 Federal Agency – U.S. Department of Agriculture Pass-Through Entity – Oklahoma Department of Human Services Criteria: The grant award requires claims for reimbursement to be submitted within 30 days following the close of the month covered by the claim. Condition/context: Eleven of 12 claims reports for The Emergency Food Assistance Program (TEFAP) were filed after the 30-day due date. Eleven of twelve claims reports for Commodity Supplemental Food Program (CSFP) were filed after the 30-day due date. Cause: The Organization did not timely reconcile inventory records to the general ledger nor prepare reports for submission by the due date. Effect: Delinquent claims submissions could result in the loss of grant funds. The delay in cash receipts can put a strain on cash available for operations. Questioned cost: Not applicable. Repeat finding: This is a repeat of finding 2022-004 in the immediately prior audit. Recommendation: Filing claims reports should be incorporated as part of the month-end close process. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.
Finding 2023-006
Item 2023-006 – Delinquent Claim Filings Significant Deficiency Federal Program – Food Distribution Cluster CFDA Number – 10.569, 10.568, 10.565 Federal Award Numbers – 72208 Federal Award Year – June 30, 2023 Federal Agency – U.S. Department of Agriculture Pass-Through Entity – Oklahoma Department of Human Services Criteria: The grant award requires claims for reimbursement to be submitted within 30 days following the close of the month covered by the claim. Condition/context: Eleven of 12 claims reports for The Emergency Food Assistance Program (TEFAP) were filed after the 30-day due date. Eleven of twelve claims reports for Commodity Supplemental Food Program (CSFP) were filed after the 30-day due date. Cause: The Organization did not timely reconcile inventory records to the general ledger nor prepare reports for submission by the due date. Effect: Delinquent claims submissions could result in the loss of grant funds. The delay in cash receipts can put a strain on cash available for operations. Questioned cost: Not applicable. Repeat finding: This is a repeat of finding 2022-004 in the immediately prior audit. Recommendation: Filing claims reports should be incorporated as part of the month-end close process. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.
Finding 2023-006
Item 2023-006 – Delinquent Claim Filings Significant Deficiency Federal Program – Food Distribution Cluster CFDA Number – 10.569, 10.568, 10.565 Federal Award Numbers – 72208 Federal Award Year – June 30, 2023 Federal Agency – U.S. Department of Agriculture Pass-Through Entity – Oklahoma Department of Human Services Criteria: The grant award requires claims for reimbursement to be submitted within 30 days following the close of the month covered by the claim. Condition/context: Eleven of 12 claims reports for The Emergency Food Assistance Program (TEFAP) were filed after the 30-day due date. Eleven of twelve claims reports for Commodity Supplemental Food Program (CSFP) were filed after the 30-day due date. Cause: The Organization did not timely reconcile inventory records to the general ledger nor prepare reports for submission by the due date. Effect: Delinquent claims submissions could result in the loss of grant funds. The delay in cash receipts can put a strain on cash available for operations. Questioned cost: Not applicable. Repeat finding: This is a repeat of finding 2022-004 in the immediately prior audit. Recommendation: Filing claims reports should be incorporated as part of the month-end close process. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.
Finding 2023-006
Item 2023-006 – Delinquent Claim Filings Significant Deficiency Federal Program – Food Distribution Cluster CFDA Number – 10.569, 10.568, 10.565 Federal Award Numbers – 72208 Federal Award Year – June 30, 2023 Federal Agency – U.S. Department of Agriculture Pass-Through Entity – Oklahoma Department of Human Services Criteria: The grant award requires claims for reimbursement to be submitted within 30 days following the close of the month covered by the claim. Condition/context: Eleven of 12 claims reports for The Emergency Food Assistance Program (TEFAP) were filed after the 30-day due date. Eleven of twelve claims reports for Commodity Supplemental Food Program (CSFP) were filed after the 30-day due date. Cause: The Organization did not timely reconcile inventory records to the general ledger nor prepare reports for submission by the due date. Effect: Delinquent claims submissions could result in the loss of grant funds. The delay in cash receipts can put a strain on cash available for operations. Questioned cost: Not applicable. Repeat finding: This is a repeat of finding 2022-004 in the immediately prior audit. Recommendation: Filing claims reports should be incorporated as part of the month-end close process. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.
Finding 2023-006
Item 2023-006 – Delinquent Claim Filings Significant Deficiency Federal Program – Food Distribution Cluster CFDA Number – 10.569, 10.568, 10.565 Federal Award Numbers – 72208 Federal Award Year – June 30, 2023 Federal Agency – U.S. Department of Agriculture Pass-Through Entity – Oklahoma Department of Human Services Criteria: The grant award requires claims for reimbursement to be submitted within 30 days following the close of the month covered by the claim. Condition/context: Eleven of 12 claims reports for The Emergency Food Assistance Program (TEFAP) were filed after the 30-day due date. Eleven of twelve claims reports for Commodity Supplemental Food Program (CSFP) were filed after the 30-day due date. Cause: The Organization did not timely reconcile inventory records to the general ledger nor prepare reports for submission by the due date. Effect: Delinquent claims submissions could result in the loss of grant funds. The delay in cash receipts can put a strain on cash available for operations. Questioned cost: Not applicable. Repeat finding: This is a repeat of finding 2022-004 in the immediately prior audit. Recommendation: Filing claims reports should be incorporated as part of the month-end close process. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.