FAC Explorer

Audit 335987

FY End
2024-06-30
Total Expended
$15.05M
Findings
10
Programs
5
Organization: Feeding Pennsylvania (PA)
Year: 2024 Accepted: 2025-01-06
Auditor: McKonly & Asbury LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517814 2024-001 - Yes P
517815 2024-001 - Yes P
517816 2024-001 - Yes P
517817 2024-001 - Yes P
517818 2024-001 - Yes P
1094256 2024-001 - Yes P
1094257 2024-001 - Yes P
1094258 2024-001 - Yes P
1094259 2024-001 - Yes P
1094260 2024-001 - Yes P

Programs

ALN Program Spent Major Findings
10.182 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $10.57M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.55M Yes 1
93.991 Preventive Health and Health Services Block Grant $422,983 - 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $305,103 - 1
10.568 Emergency Food Assistance Program (administrative Costs) $202,434 - 1

Contacts

Name Title Type
CNKXHWPBVNH5 Shea Saman Auditee
7172579854 Jaclyn Winchell 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 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: The organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Feeding Pennsylvania (a nonprofit organization) under programs of the federal government for the year ended June 30, 2024. 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.
Title: COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF HEALTH FEDERAL AWARDS 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: The organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. A summary of federal awards passed through the Commonwealth of Pennsylvania Department of Health is as follows: Contract-4100081715; 6/30/2023 Accounts Receivable (Deferred)-$100,787; Federal Awards Received-$349,700; Revenue Recognized-$422,983; 6/30/2024 Accounts Receivable (Deferred)-$174,070.
Title: SUMMARY OF SIGNIFICANT ACCOUTNING POLICIES 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: The organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures are reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recorgnized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: INDIRECT COST RATE 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: The organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The organization has elected not to use the 10% de minimis indirect cost rate allowe dunder the Uniform Guidance.

Finding Details

Finding 2024-001
Information of the Federal Program: Assistance Listing Number 10.182—Pandemic Relief Activities: Local Food Purchase Assistance Cooperative Agreement (LFPA). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 41000095515 Assistance Listing Number 10.561—State Administrative Matching Grants for the Supplemental Nutrition Assistance Program. Pass-Through Entity: Pennsylvania State University. Award Number: 41000088743 Assistance Listing Number 10.568—Emergency Food Assistance Program (Administrative Costs). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 4000023913 Assistance Listing Number 21.027—Coronavirus State and Local Fiscal Recovery Funds. Pass-Through Entity: Pennsylvania Department of Community and Economic Development. Award Number: C000082059 Assistance Listing Number 93.991—Preventative Health and Health Services Block Grant. Pass-Through Entity: Commonwealth of Pennsylvania Department of Health. Award Number: 41000081715 Condition: The reporting package for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse (FAC) in accordance with applicable requirements. Criteria: In accordance with 2 CFR 200.512 of the Uniform Guidance, the audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: Staffing resources did not allow for the reporting package to be prepared in a timely manner creating a delay in its submission. Effect or Potential Effect: Continual delinquencies could result in the termination of federal grants, suspension of federal funds, or debarment. Questioned Costs: None noted. Context: Limited resources and turnover within the accounting department during the fiscal year did not allow for the financial records to be maintained and reconciled in a timely manner. Repeat Finding: Repeat finding of 2023-001. Recommendation: The Organization should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the required due dates. View of Responsible Official: During the year following June 30, 2022, Feeding Pennsylvania experienced temporary staffing capacity issues that delayed our ability to timely prepare for and complete the relevant audit. Feeding Pennsylvania has since resolved these capacity issues through the hiring of a new CEO and the addition of experienced accounting personnel to support the CFO in strengthening internal controls and enhancing accounting and audit preparation processes. After filling these vacancies, Feeding Pennsylvania is in the process of completing the audit for the year ending June 30, 2024 in a timely manner. The Organization considers this matter resolved for future periods.
Finding 2024-001
Information of the Federal Program: Assistance Listing Number 10.182—Pandemic Relief Activities: Local Food Purchase Assistance Cooperative Agreement (LFPA). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 41000095515 Assistance Listing Number 10.561—State Administrative Matching Grants for the Supplemental Nutrition Assistance Program. Pass-Through Entity: Pennsylvania State University. Award Number: 41000088743 Assistance Listing Number 10.568—Emergency Food Assistance Program (Administrative Costs). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 4000023913 Assistance Listing Number 21.027—Coronavirus State and Local Fiscal Recovery Funds. Pass-Through Entity: Pennsylvania Department of Community and Economic Development. Award Number: C000082059 Assistance Listing Number 93.991—Preventative Health and Health Services Block Grant. Pass-Through Entity: Commonwealth of Pennsylvania Department of Health. Award Number: 41000081715 Condition: The reporting package for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse (FAC) in accordance with applicable requirements. Criteria: In accordance with 2 CFR 200.512 of the Uniform Guidance, the audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: Staffing resources did not allow for the reporting package to be prepared in a timely manner creating a delay in its submission. Effect or Potential Effect: Continual delinquencies could result in the termination of federal grants, suspension of federal funds, or debarment. Questioned Costs: None noted. Context: Limited resources and turnover within the accounting department during the fiscal year did not allow for the financial records to be maintained and reconciled in a timely manner. Repeat Finding: Repeat finding of 2023-001. Recommendation: The Organization should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the required due dates. View of Responsible Official: During the year following June 30, 2022, Feeding Pennsylvania experienced temporary staffing capacity issues that delayed our ability to timely prepare for and complete the relevant audit. Feeding Pennsylvania has since resolved these capacity issues through the hiring of a new CEO and the addition of experienced accounting personnel to support the CFO in strengthening internal controls and enhancing accounting and audit preparation processes. After filling these vacancies, Feeding Pennsylvania is in the process of completing the audit for the year ending June 30, 2024 in a timely manner. The Organization considers this matter resolved for future periods.
Finding 2024-001
Information of the Federal Program: Assistance Listing Number 10.182—Pandemic Relief Activities: Local Food Purchase Assistance Cooperative Agreement (LFPA). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 41000095515 Assistance Listing Number 10.561—State Administrative Matching Grants for the Supplemental Nutrition Assistance Program. Pass-Through Entity: Pennsylvania State University. Award Number: 41000088743 Assistance Listing Number 10.568—Emergency Food Assistance Program (Administrative Costs). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 4000023913 Assistance Listing Number 21.027—Coronavirus State and Local Fiscal Recovery Funds. Pass-Through Entity: Pennsylvania Department of Community and Economic Development. Award Number: C000082059 Assistance Listing Number 93.991—Preventative Health and Health Services Block Grant. Pass-Through Entity: Commonwealth of Pennsylvania Department of Health. Award Number: 41000081715 Condition: The reporting package for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse (FAC) in accordance with applicable requirements. Criteria: In accordance with 2 CFR 200.512 of the Uniform Guidance, the audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: Staffing resources did not allow for the reporting package to be prepared in a timely manner creating a delay in its submission. Effect or Potential Effect: Continual delinquencies could result in the termination of federal grants, suspension of federal funds, or debarment. Questioned Costs: None noted. Context: Limited resources and turnover within the accounting department during the fiscal year did not allow for the financial records to be maintained and reconciled in a timely manner. Repeat Finding: Repeat finding of 2023-001. Recommendation: The Organization should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the required due dates. View of Responsible Official: During the year following June 30, 2022, Feeding Pennsylvania experienced temporary staffing capacity issues that delayed our ability to timely prepare for and complete the relevant audit. Feeding Pennsylvania has since resolved these capacity issues through the hiring of a new CEO and the addition of experienced accounting personnel to support the CFO in strengthening internal controls and enhancing accounting and audit preparation processes. After filling these vacancies, Feeding Pennsylvania is in the process of completing the audit for the year ending June 30, 2024 in a timely manner. The Organization considers this matter resolved for future periods.
Finding 2024-001
Information of the Federal Program: Assistance Listing Number 10.182—Pandemic Relief Activities: Local Food Purchase Assistance Cooperative Agreement (LFPA). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 41000095515 Assistance Listing Number 10.561—State Administrative Matching Grants for the Supplemental Nutrition Assistance Program. Pass-Through Entity: Pennsylvania State University. Award Number: 41000088743 Assistance Listing Number 10.568—Emergency Food Assistance Program (Administrative Costs). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 4000023913 Assistance Listing Number 21.027—Coronavirus State and Local Fiscal Recovery Funds. Pass-Through Entity: Pennsylvania Department of Community and Economic Development. Award Number: C000082059 Assistance Listing Number 93.991—Preventative Health and Health Services Block Grant. Pass-Through Entity: Commonwealth of Pennsylvania Department of Health. Award Number: 41000081715 Condition: The reporting package for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse (FAC) in accordance with applicable requirements. Criteria: In accordance with 2 CFR 200.512 of the Uniform Guidance, the audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: Staffing resources did not allow for the reporting package to be prepared in a timely manner creating a delay in its submission. Effect or Potential Effect: Continual delinquencies could result in the termination of federal grants, suspension of federal funds, or debarment. Questioned Costs: None noted. Context: Limited resources and turnover within the accounting department during the fiscal year did not allow for the financial records to be maintained and reconciled in a timely manner. Repeat Finding: Repeat finding of 2023-001. Recommendation: The Organization should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the required due dates. View of Responsible Official: During the year following June 30, 2022, Feeding Pennsylvania experienced temporary staffing capacity issues that delayed our ability to timely prepare for and complete the relevant audit. Feeding Pennsylvania has since resolved these capacity issues through the hiring of a new CEO and the addition of experienced accounting personnel to support the CFO in strengthening internal controls and enhancing accounting and audit preparation processes. After filling these vacancies, Feeding Pennsylvania is in the process of completing the audit for the year ending June 30, 2024 in a timely manner. The Organization considers this matter resolved for future periods.
Finding 2024-001
Information of the Federal Program: Assistance Listing Number 10.182—Pandemic Relief Activities: Local Food Purchase Assistance Cooperative Agreement (LFPA). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 41000095515 Assistance Listing Number 10.561—State Administrative Matching Grants for the Supplemental Nutrition Assistance Program. Pass-Through Entity: Pennsylvania State University. Award Number: 41000088743 Assistance Listing Number 10.568—Emergency Food Assistance Program (Administrative Costs). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 4000023913 Assistance Listing Number 21.027—Coronavirus State and Local Fiscal Recovery Funds. Pass-Through Entity: Pennsylvania Department of Community and Economic Development. Award Number: C000082059 Assistance Listing Number 93.991—Preventative Health and Health Services Block Grant. Pass-Through Entity: Commonwealth of Pennsylvania Department of Health. Award Number: 41000081715 Condition: The reporting package for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse (FAC) in accordance with applicable requirements. Criteria: In accordance with 2 CFR 200.512 of the Uniform Guidance, the audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: Staffing resources did not allow for the reporting package to be prepared in a timely manner creating a delay in its submission. Effect or Potential Effect: Continual delinquencies could result in the termination of federal grants, suspension of federal funds, or debarment. Questioned Costs: None noted. Context: Limited resources and turnover within the accounting department during the fiscal year did not allow for the financial records to be maintained and reconciled in a timely manner. Repeat Finding: Repeat finding of 2023-001. Recommendation: The Organization should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the required due dates. View of Responsible Official: During the year following June 30, 2022, Feeding Pennsylvania experienced temporary staffing capacity issues that delayed our ability to timely prepare for and complete the relevant audit. Feeding Pennsylvania has since resolved these capacity issues through the hiring of a new CEO and the addition of experienced accounting personnel to support the CFO in strengthening internal controls and enhancing accounting and audit preparation processes. After filling these vacancies, Feeding Pennsylvania is in the process of completing the audit for the year ending June 30, 2024 in a timely manner. The Organization considers this matter resolved for future periods.
Finding 2024-001
Information of the Federal Program: Assistance Listing Number 10.182—Pandemic Relief Activities: Local Food Purchase Assistance Cooperative Agreement (LFPA). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 41000095515 Assistance Listing Number 10.561—State Administrative Matching Grants for the Supplemental Nutrition Assistance Program. Pass-Through Entity: Pennsylvania State University. Award Number: 41000088743 Assistance Listing Number 10.568—Emergency Food Assistance Program (Administrative Costs). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 4000023913 Assistance Listing Number 21.027—Coronavirus State and Local Fiscal Recovery Funds. Pass-Through Entity: Pennsylvania Department of Community and Economic Development. Award Number: C000082059 Assistance Listing Number 93.991—Preventative Health and Health Services Block Grant. Pass-Through Entity: Commonwealth of Pennsylvania Department of Health. Award Number: 41000081715 Condition: The reporting package for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse (FAC) in accordance with applicable requirements. Criteria: In accordance with 2 CFR 200.512 of the Uniform Guidance, the audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: Staffing resources did not allow for the reporting package to be prepared in a timely manner creating a delay in its submission. Effect or Potential Effect: Continual delinquencies could result in the termination of federal grants, suspension of federal funds, or debarment. Questioned Costs: None noted. Context: Limited resources and turnover within the accounting department during the fiscal year did not allow for the financial records to be maintained and reconciled in a timely manner. Repeat Finding: Repeat finding of 2023-001. Recommendation: The Organization should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the required due dates. View of Responsible Official: During the year following June 30, 2022, Feeding Pennsylvania experienced temporary staffing capacity issues that delayed our ability to timely prepare for and complete the relevant audit. Feeding Pennsylvania has since resolved these capacity issues through the hiring of a new CEO and the addition of experienced accounting personnel to support the CFO in strengthening internal controls and enhancing accounting and audit preparation processes. After filling these vacancies, Feeding Pennsylvania is in the process of completing the audit for the year ending June 30, 2024 in a timely manner. The Organization considers this matter resolved for future periods.
Finding 2024-001
Information of the Federal Program: Assistance Listing Number 10.182—Pandemic Relief Activities: Local Food Purchase Assistance Cooperative Agreement (LFPA). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 41000095515 Assistance Listing Number 10.561—State Administrative Matching Grants for the Supplemental Nutrition Assistance Program. Pass-Through Entity: Pennsylvania State University. Award Number: 41000088743 Assistance Listing Number 10.568—Emergency Food Assistance Program (Administrative Costs). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 4000023913 Assistance Listing Number 21.027—Coronavirus State and Local Fiscal Recovery Funds. Pass-Through Entity: Pennsylvania Department of Community and Economic Development. Award Number: C000082059 Assistance Listing Number 93.991—Preventative Health and Health Services Block Grant. Pass-Through Entity: Commonwealth of Pennsylvania Department of Health. Award Number: 41000081715 Condition: The reporting package for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse (FAC) in accordance with applicable requirements. Criteria: In accordance with 2 CFR 200.512 of the Uniform Guidance, the audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: Staffing resources did not allow for the reporting package to be prepared in a timely manner creating a delay in its submission. Effect or Potential Effect: Continual delinquencies could result in the termination of federal grants, suspension of federal funds, or debarment. Questioned Costs: None noted. Context: Limited resources and turnover within the accounting department during the fiscal year did not allow for the financial records to be maintained and reconciled in a timely manner. Repeat Finding: Repeat finding of 2023-001. Recommendation: The Organization should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the required due dates. View of Responsible Official: During the year following June 30, 2022, Feeding Pennsylvania experienced temporary staffing capacity issues that delayed our ability to timely prepare for and complete the relevant audit. Feeding Pennsylvania has since resolved these capacity issues through the hiring of a new CEO and the addition of experienced accounting personnel to support the CFO in strengthening internal controls and enhancing accounting and audit preparation processes. After filling these vacancies, Feeding Pennsylvania is in the process of completing the audit for the year ending June 30, 2024 in a timely manner. The Organization considers this matter resolved for future periods.
Finding 2024-001
Information of the Federal Program: Assistance Listing Number 10.182—Pandemic Relief Activities: Local Food Purchase Assistance Cooperative Agreement (LFPA). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 41000095515 Assistance Listing Number 10.561—State Administrative Matching Grants for the Supplemental Nutrition Assistance Program. Pass-Through Entity: Pennsylvania State University. Award Number: 41000088743 Assistance Listing Number 10.568—Emergency Food Assistance Program (Administrative Costs). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 4000023913 Assistance Listing Number 21.027—Coronavirus State and Local Fiscal Recovery Funds. Pass-Through Entity: Pennsylvania Department of Community and Economic Development. Award Number: C000082059 Assistance Listing Number 93.991—Preventative Health and Health Services Block Grant. Pass-Through Entity: Commonwealth of Pennsylvania Department of Health. Award Number: 41000081715 Condition: The reporting package for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse (FAC) in accordance with applicable requirements. Criteria: In accordance with 2 CFR 200.512 of the Uniform Guidance, the audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: Staffing resources did not allow for the reporting package to be prepared in a timely manner creating a delay in its submission. Effect or Potential Effect: Continual delinquencies could result in the termination of federal grants, suspension of federal funds, or debarment. Questioned Costs: None noted. Context: Limited resources and turnover within the accounting department during the fiscal year did not allow for the financial records to be maintained and reconciled in a timely manner. Repeat Finding: Repeat finding of 2023-001. Recommendation: The Organization should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the required due dates. View of Responsible Official: During the year following June 30, 2022, Feeding Pennsylvania experienced temporary staffing capacity issues that delayed our ability to timely prepare for and complete the relevant audit. Feeding Pennsylvania has since resolved these capacity issues through the hiring of a new CEO and the addition of experienced accounting personnel to support the CFO in strengthening internal controls and enhancing accounting and audit preparation processes. After filling these vacancies, Feeding Pennsylvania is in the process of completing the audit for the year ending June 30, 2024 in a timely manner. The Organization considers this matter resolved for future periods.
Finding 2024-001
Information of the Federal Program: Assistance Listing Number 10.182—Pandemic Relief Activities: Local Food Purchase Assistance Cooperative Agreement (LFPA). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 41000095515 Assistance Listing Number 10.561—State Administrative Matching Grants for the Supplemental Nutrition Assistance Program. Pass-Through Entity: Pennsylvania State University. Award Number: 41000088743 Assistance Listing Number 10.568—Emergency Food Assistance Program (Administrative Costs). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 4000023913 Assistance Listing Number 21.027—Coronavirus State and Local Fiscal Recovery Funds. Pass-Through Entity: Pennsylvania Department of Community and Economic Development. Award Number: C000082059 Assistance Listing Number 93.991—Preventative Health and Health Services Block Grant. Pass-Through Entity: Commonwealth of Pennsylvania Department of Health. Award Number: 41000081715 Condition: The reporting package for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse (FAC) in accordance with applicable requirements. Criteria: In accordance with 2 CFR 200.512 of the Uniform Guidance, the audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: Staffing resources did not allow for the reporting package to be prepared in a timely manner creating a delay in its submission. Effect or Potential Effect: Continual delinquencies could result in the termination of federal grants, suspension of federal funds, or debarment. Questioned Costs: None noted. Context: Limited resources and turnover within the accounting department during the fiscal year did not allow for the financial records to be maintained and reconciled in a timely manner. Repeat Finding: Repeat finding of 2023-001. Recommendation: The Organization should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the required due dates. View of Responsible Official: During the year following June 30, 2022, Feeding Pennsylvania experienced temporary staffing capacity issues that delayed our ability to timely prepare for and complete the relevant audit. Feeding Pennsylvania has since resolved these capacity issues through the hiring of a new CEO and the addition of experienced accounting personnel to support the CFO in strengthening internal controls and enhancing accounting and audit preparation processes. After filling these vacancies, Feeding Pennsylvania is in the process of completing the audit for the year ending June 30, 2024 in a timely manner. The Organization considers this matter resolved for future periods.
Finding 2024-001
Information of the Federal Program: Assistance Listing Number 10.182—Pandemic Relief Activities: Local Food Purchase Assistance Cooperative Agreement (LFPA). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 41000095515 Assistance Listing Number 10.561—State Administrative Matching Grants for the Supplemental Nutrition Assistance Program. Pass-Through Entity: Pennsylvania State University. Award Number: 41000088743 Assistance Listing Number 10.568—Emergency Food Assistance Program (Administrative Costs). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 4000023913 Assistance Listing Number 21.027—Coronavirus State and Local Fiscal Recovery Funds. Pass-Through Entity: Pennsylvania Department of Community and Economic Development. Award Number: C000082059 Assistance Listing Number 93.991—Preventative Health and Health Services Block Grant. Pass-Through Entity: Commonwealth of Pennsylvania Department of Health. Award Number: 41000081715 Condition: The reporting package for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse (FAC) in accordance with applicable requirements. Criteria: In accordance with 2 CFR 200.512 of the Uniform Guidance, the audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: Staffing resources did not allow for the reporting package to be prepared in a timely manner creating a delay in its submission. Effect or Potential Effect: Continual delinquencies could result in the termination of federal grants, suspension of federal funds, or debarment. Questioned Costs: None noted. Context: Limited resources and turnover within the accounting department during the fiscal year did not allow for the financial records to be maintained and reconciled in a timely manner. Repeat Finding: Repeat finding of 2023-001. Recommendation: The Organization should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the required due dates. View of Responsible Official: During the year following June 30, 2022, Feeding Pennsylvania experienced temporary staffing capacity issues that delayed our ability to timely prepare for and complete the relevant audit. Feeding Pennsylvania has since resolved these capacity issues through the hiring of a new CEO and the addition of experienced accounting personnel to support the CFO in strengthening internal controls and enhancing accounting and audit preparation processes. After filling these vacancies, Feeding Pennsylvania is in the process of completing the audit for the year ending June 30, 2024 in a timely manner. The Organization considers this matter resolved for future periods.