FAC Explorer

Audit 329585

FY End
2023-12-31
Total Expended
$3.29M
Findings
2
Programs
4
Organization: Second Harvest North Central Food Bank (MN)
Year: 2023 Accepted: 2024-11-22
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
510793 2023-001 Significant Deficiency - I
1087235 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $2.18M Yes 1
10.565 Commodity Supplemental Food Program $167,373 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $100,035 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $74,072 Yes 0

Contacts

Name Title Type
QE1ZEF8UGK89 Shaye Moris Auditee
2183362300 Jason Neumann Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: Second Harvest North Central Food Bank has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Second Harvest North Central Food Bank 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 2 CFR 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 Second Harvest North Central Food Bank, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Second Harvest North Central Food Bank.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: Second Harvest North Central Food Bank has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. For certain Federal Awards, Second Harvest North Central Food Bank has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Federal Agency: Department of Agriculture Federal Program Title: Emergency Food Assistance Program Federal Assistance Listing Number: 10.569 Audit period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Major Federal Programs Criteria or Specific Requirement: The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: While performing audit procedures, it was noted that no documentation was retained for the internal control over the search of vendors performed to verify they were not suspended or debarred. Questioned Costs: N/A Context: There were no signs of review or approval related to the search that had been performed for sample of vendor contracts reviewed. Cause: Understanding of grant requirements. Effect: Expenditures may not be allowable. Repeat Finding: No Recommendation: We recommend the Organization implement formal procedures to ensure they are following the proper suspension and debarment requirements. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: Department of Agriculture Federal Program Title: Emergency Food Assistance Program Federal Assistance Listing Number: 10.569 Audit period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Major Federal Programs Criteria or Specific Requirement: The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: While performing audit procedures, it was noted that no documentation was retained for the internal control over the search of vendors performed to verify they were not suspended or debarred. Questioned Costs: N/A Context: There were no signs of review or approval related to the search that had been performed for sample of vendor contracts reviewed. Cause: Understanding of grant requirements. Effect: Expenditures may not be allowable. Repeat Finding: No Recommendation: We recommend the Organization implement formal procedures to ensure they are following the proper suspension and debarment requirements. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.