FAC Explorer

Audit 341804

FY End
2024-06-30
Total Expended
$46.30M
Findings
126
Programs
12
Organization: Capital Area Food Bank, Inc., (DC)
Year: 2024 Accepted: 2025-02-10
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522516 2024-001 Material Weakness - I
522517 2024-001 Material Weakness - I
522518 2024-001 Material Weakness - I
522519 2024-001 Material Weakness - I
522520 2024-001 Material Weakness - I
522521 2024-001 Material Weakness - I
522522 2024-001 Material Weakness - I
522523 2024-001 Material Weakness - I
522524 2024-001 Material Weakness - I
522525 2024-001 Material Weakness - I
522526 2024-001 Material Weakness - I
522527 2024-001 Material Weakness - I
522528 2024-001 Material Weakness - I
522529 2024-001 Material Weakness - I
522530 2024-001 Material Weakness - I
522531 2024-001 Material Weakness - I
522532 2024-001 Material Weakness - I
522533 2024-001 Material Weakness - I
522534 2024-001 Material Weakness - I
522535 2024-001 Material Weakness - I
522536 2024-001 Material Weakness - I
522537 2024-001 Material Weakness - I
522538 2024-001 Material Weakness - I
522539 2024-001 Material Weakness - I
522540 2024-001 Material Weakness - I
522541 2024-001 Material Weakness - I
522542 2024-002 Significant Deficiency - E
522543 2024-002 Significant Deficiency - E
522544 2024-002 Significant Deficiency - E
522545 2024-002 Significant Deficiency - E
522546 2024-002 Significant Deficiency - E
522547 2024-002 Significant Deficiency - E
522548 2024-002 Significant Deficiency - E
522549 2024-002 Significant Deficiency - E
522550 2024-002 Significant Deficiency - E
522551 2024-002 Significant Deficiency - E
522552 2024-002 Significant Deficiency - E
522553 2024-002 Significant Deficiency - E
522554 2024-002 Significant Deficiency - E
522555 2024-002 Significant Deficiency - E
522556 2024-003 Material Weakness - N
522557 2024-003 Material Weakness - N
522558 2024-003 Material Weakness - N
522559 2024-003 Material Weakness - N
522560 2024-003 Material Weakness - N
522561 2024-003 Material Weakness - N
522562 2024-003 Material Weakness - N
522563 2024-003 Material Weakness - N
522564 2024-003 Material Weakness - N
522565 2024-003 Material Weakness - N
522566 2024-003 Material Weakness - N
522567 2024-003 Material Weakness - N
522568 2024-003 Material Weakness - N
522569 2024-003 Material Weakness - N
522570 2024-004 Material Weakness - L
522571 2024-004 Material Weakness - L
522572 2024-004 Material Weakness - L
522573 2024-004 Material Weakness - L
522574 2024-004 Material Weakness - L
522575 2024-004 Material Weakness - L
522576 2024-004 Material Weakness - L
522577 2024-004 Material Weakness - L
522578 2024-004 Material Weakness - L
1098958 2024-001 Material Weakness - I
1098959 2024-001 Material Weakness - I
1098960 2024-001 Material Weakness - I
1098961 2024-001 Material Weakness - I
1098962 2024-001 Material Weakness - I
1098963 2024-001 Material Weakness - I
1098964 2024-001 Material Weakness - I
1098965 2024-001 Material Weakness - I
1098966 2024-001 Material Weakness - I
1098967 2024-001 Material Weakness - I
1098968 2024-001 Material Weakness - I
1098969 2024-001 Material Weakness - I
1098970 2024-001 Material Weakness - I
1098971 2024-001 Material Weakness - I
1098972 2024-001 Material Weakness - I
1098973 2024-001 Material Weakness - I
1098974 2024-001 Material Weakness - I
1098975 2024-001 Material Weakness - I
1098976 2024-001 Material Weakness - I
1098977 2024-001 Material Weakness - I
1098978 2024-001 Material Weakness - I
1098979 2024-001 Material Weakness - I
1098980 2024-001 Material Weakness - I
1098981 2024-001 Material Weakness - I
1098982 2024-001 Material Weakness - I
1098983 2024-001 Material Weakness - I
1098984 2024-002 Significant Deficiency - E
1098985 2024-002 Significant Deficiency - E
1098986 2024-002 Significant Deficiency - E
1098987 2024-002 Significant Deficiency - E
1098988 2024-002 Significant Deficiency - E
1098989 2024-002 Significant Deficiency - E
1098990 2024-002 Significant Deficiency - E
1098991 2024-002 Significant Deficiency - E
1098992 2024-002 Significant Deficiency - E
1098993 2024-002 Significant Deficiency - E
1098994 2024-002 Significant Deficiency - E
1098995 2024-002 Significant Deficiency - E
1098996 2024-002 Significant Deficiency - E
1098997 2024-002 Significant Deficiency - E
1098998 2024-003 Material Weakness - N
1098999 2024-003 Material Weakness - N
1099000 2024-003 Material Weakness - N
1099001 2024-003 Material Weakness - N
1099002 2024-003 Material Weakness - N
1099003 2024-003 Material Weakness - N
1099004 2024-003 Material Weakness - N
1099005 2024-003 Material Weakness - N
1099006 2024-003 Material Weakness - N
1099007 2024-003 Material Weakness - N
1099008 2024-003 Material Weakness - N
1099009 2024-003 Material Weakness - N
1099010 2024-003 Material Weakness - N
1099011 2024-003 Material Weakness - N
1099012 2024-004 Material Weakness - L
1099013 2024-004 Material Weakness - L
1099014 2024-004 Material Weakness - L
1099015 2024-004 Material Weakness - L
1099016 2024-004 Material Weakness - L
1099017 2024-004 Material Weakness - L
1099018 2024-004 Material Weakness - L
1099019 2024-004 Material Weakness - L
1099020 2024-004 Material Weakness - L

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $12.15M Yes 3
14.248 Community Development Block Grants Section 108 Loan Guarantees $5.21M - 0
21.027 Covid-19: Coronavirus State and Local Fiscal Recovery Funds $1.16M Yes 2
10.568 Emergency Food Assistance Program (administrative Costs) $613,013 Yes 3
14.228 Covid-19: Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $499,783 - 0
93.558 Temporary Assistance for Needy Families $499,394 - 0
10.182 Covid-19: Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $269,835 Yes 0
10.558 Child and Adult Care Food Program $193,581 Yes 1
10.565 Commodity Supplemental Food Program $133,580 Yes 3
10.187 The Emergency Food Assistance Program (tefap) Commodity Credit Corporation Eligible Recipient Funds $85,000 - 0
10.559 Summer Food Service Program for Children $71,513 - 0
97.024 Emergency Food and Shelter National Board Program $6,123 - 0

Contacts

Name Title Type
KDZHZJXPCBY6 John Robertson Auditee
2026449817 Michelle Lorenzana Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Capital Area Food Bank, Inc. and Affiliate (the Organization) 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. 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: Y Rate Explanation: The Organization 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 grant activity of Capital Area Food Bank, Inc. and Affiliate (the Organization) 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: Note 2. Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Capital Area Food Bank, Inc. and Affiliate (the Organization) 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. 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: Y Rate Explanation: The Organization 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 the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement
Title: Note 3. Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Capital Area Food Bank, Inc. and Affiliate (the Organization) 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. 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: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 4.           Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Capital Area Food Bank, Inc. and Affiliate (the Organization) 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. 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: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. For the year ended June 30, 2024, the Organization issued no awards to subrecipients as defined under the Uniform Guidance.
Title: Note 5.           Donated Food Commodities Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Capital Area Food Bank, Inc. and Affiliate (the Organization) 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. 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: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Nonmonetary assistance is reported in the Schedule at the fair value of the commodities disbursed to partner agencies based on the per pound value as determined by Feeding America. At June 30, 2024, the Organization had food commodities totaling $3,195,282 in inventory related to the federal programs.
Title: Note 6.           U.S. Department of Housing and Urban Development Loan Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Capital Area Food Bank, Inc. and Affiliate (the Organization) 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. 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: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization did not receive any new loans during the year ended June 30, 2024. The loan balance outstanding as of the beginning of the year is included in the schedule. At June 30, 2024, the outstanding loan balance is $5,205,000.
Title: Note 7.           Reconciliation of Schedule of Expenditures of Federal Awards to the Audited Financial Statements Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Capital Area Food Bank, Inc. and Affiliate (the Organization) 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. 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: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The following is a reconciliation of government grant revenue as reported in the audited financial statements to the schedule of expenditures of federal awards for the year ended June 30, 2024: See the Notes to the SEFA for table. See the Notes to the SEFA for the table

Finding Details

Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-004
Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) Reporting Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Federal Award Year: Year ended June 30, 2024 Type of finding: Material weakness Criteria: 2 CFR 200.510(b) requires that “The auditee must prepare a schedule of expenditures of Federal awards (the “schedule”) for the period covered by the auditee’s financial statements, which must include the total Federal awards expended as determined in accordance with section 200.502. Condition: While performing our audit procedures, we noted that CAFB included a $5 million grant from Fairfax County on their SEFA even though CABF is considered a beneficiary related to this grant. Cause: While the Organization recognized they were considered a beneficiary, they believed it was more conservative to include the grant on their SEFA. Effect: The SEFA was overstated by $5 million. Context: An error in the amount of approximately $5 million was identified on the SEFA with total federal expenditures of approximately $46 million. Questioned costs: None Repeat finding: No Recommendation: We recommend that CAFB strengthen its controls over the preparation of the SEFA and consult directly with grantors if there are questions related to whether a grant should be included on the SEFA. Views of responsible officials: CAFB does not agree with the finding as CAFB performed its own research suggesting exclusion of the aforementioned award and included it on the SEFA after consultation with RSM. RSM Response: RSM cannot be part of CAFB’s internal control structure and suggests in the future they consult directly with grantors if there are questions related to whether a grant should be included on the SEFA.
Finding 2024-004
Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) Reporting Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Federal Award Year: Year ended June 30, 2024 Type of finding: Material weakness Criteria: 2 CFR 200.510(b) requires that “The auditee must prepare a schedule of expenditures of Federal awards (the “schedule”) for the period covered by the auditee’s financial statements, which must include the total Federal awards expended as determined in accordance with section 200.502. Condition: While performing our audit procedures, we noted that CAFB included a $5 million grant from Fairfax County on their SEFA even though CABF is considered a beneficiary related to this grant. Cause: While the Organization recognized they were considered a beneficiary, they believed it was more conservative to include the grant on their SEFA. Effect: The SEFA was overstated by $5 million. Context: An error in the amount of approximately $5 million was identified on the SEFA with total federal expenditures of approximately $46 million. Questioned costs: None Repeat finding: No Recommendation: We recommend that CAFB strengthen its controls over the preparation of the SEFA and consult directly with grantors if there are questions related to whether a grant should be included on the SEFA. Views of responsible officials: CAFB does not agree with the finding as CAFB performed its own research suggesting exclusion of the aforementioned award and included it on the SEFA after consultation with RSM. RSM Response: RSM cannot be part of CAFB’s internal control structure and suggests in the future they consult directly with grantors if there are questions related to whether a grant should be included on the SEFA.
Finding 2024-004
Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) Reporting Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Federal Award Year: Year ended June 30, 2024 Type of finding: Material weakness Criteria: 2 CFR 200.510(b) requires that “The auditee must prepare a schedule of expenditures of Federal awards (the “schedule”) for the period covered by the auditee’s financial statements, which must include the total Federal awards expended as determined in accordance with section 200.502. Condition: While performing our audit procedures, we noted that CAFB included a $5 million grant from Fairfax County on their SEFA even though CABF is considered a beneficiary related to this grant. Cause: While the Organization recognized they were considered a beneficiary, they believed it was more conservative to include the grant on their SEFA. Effect: The SEFA was overstated by $5 million. Context: An error in the amount of approximately $5 million was identified on the SEFA with total federal expenditures of approximately $46 million. Questioned costs: None Repeat finding: No Recommendation: We recommend that CAFB strengthen its controls over the preparation of the SEFA and consult directly with grantors if there are questions related to whether a grant should be included on the SEFA. Views of responsible officials: CAFB does not agree with the finding as CAFB performed its own research suggesting exclusion of the aforementioned award and included it on the SEFA after consultation with RSM. RSM Response: RSM cannot be part of CAFB’s internal control structure and suggests in the future they consult directly with grantors if there are questions related to whether a grant should be included on the SEFA.
Finding 2024-004
Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) Reporting Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Federal Award Year: Year ended June 30, 2024 Type of finding: Material weakness Criteria: 2 CFR 200.510(b) requires that “The auditee must prepare a schedule of expenditures of Federal awards (the “schedule”) for the period covered by the auditee’s financial statements, which must include the total Federal awards expended as determined in accordance with section 200.502. Condition: While performing our audit procedures, we noted that CAFB included a $5 million grant from Fairfax County on their SEFA even though CABF is considered a beneficiary related to this grant. Cause: While the Organization recognized they were considered a beneficiary, they believed it was more conservative to include the grant on their SEFA. Effect: The SEFA was overstated by $5 million. Context: An error in the amount of approximately $5 million was identified on the SEFA with total federal expenditures of approximately $46 million. Questioned costs: None Repeat finding: No Recommendation: We recommend that CAFB strengthen its controls over the preparation of the SEFA and consult directly with grantors if there are questions related to whether a grant should be included on the SEFA. Views of responsible officials: CAFB does not agree with the finding as CAFB performed its own research suggesting exclusion of the aforementioned award and included it on the SEFA after consultation with RSM. RSM Response: RSM cannot be part of CAFB’s internal control structure and suggests in the future they consult directly with grantors if there are questions related to whether a grant should be included on the SEFA.
Finding 2024-004
Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) Reporting Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Federal Award Year: Year ended June 30, 2024 Type of finding: Material weakness Criteria: 2 CFR 200.510(b) requires that “The auditee must prepare a schedule of expenditures of Federal awards (the “schedule”) for the period covered by the auditee’s financial statements, which must include the total Federal awards expended as determined in accordance with section 200.502. Condition: While performing our audit procedures, we noted that CAFB included a $5 million grant from Fairfax County on their SEFA even though CABF is considered a beneficiary related to this grant. Cause: While the Organization recognized they were considered a beneficiary, they believed it was more conservative to include the grant on their SEFA. Effect: The SEFA was overstated by $5 million. Context: An error in the amount of approximately $5 million was identified on the SEFA with total federal expenditures of approximately $46 million. Questioned costs: None Repeat finding: No Recommendation: We recommend that CAFB strengthen its controls over the preparation of the SEFA and consult directly with grantors if there are questions related to whether a grant should be included on the SEFA. Views of responsible officials: CAFB does not agree with the finding as CAFB performed its own research suggesting exclusion of the aforementioned award and included it on the SEFA after consultation with RSM. RSM Response: RSM cannot be part of CAFB’s internal control structure and suggests in the future they consult directly with grantors if there are questions related to whether a grant should be included on the SEFA.
Finding 2024-004
Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) Reporting Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Federal Award Year: Year ended June 30, 2024 Type of finding: Material weakness Criteria: 2 CFR 200.510(b) requires that “The auditee must prepare a schedule of expenditures of Federal awards (the “schedule”) for the period covered by the auditee’s financial statements, which must include the total Federal awards expended as determined in accordance with section 200.502. Condition: While performing our audit procedures, we noted that CAFB included a $5 million grant from Fairfax County on their SEFA even though CABF is considered a beneficiary related to this grant. Cause: While the Organization recognized they were considered a beneficiary, they believed it was more conservative to include the grant on their SEFA. Effect: The SEFA was overstated by $5 million. Context: An error in the amount of approximately $5 million was identified on the SEFA with total federal expenditures of approximately $46 million. Questioned costs: None Repeat finding: No Recommendation: We recommend that CAFB strengthen its controls over the preparation of the SEFA and consult directly with grantors if there are questions related to whether a grant should be included on the SEFA. Views of responsible officials: CAFB does not agree with the finding as CAFB performed its own research suggesting exclusion of the aforementioned award and included it on the SEFA after consultation with RSM. RSM Response: RSM cannot be part of CAFB’s internal control structure and suggests in the future they consult directly with grantors if there are questions related to whether a grant should be included on the SEFA.
Finding 2024-004
Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) Reporting Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Federal Award Year: Year ended June 30, 2024 Type of finding: Material weakness Criteria: 2 CFR 200.510(b) requires that “The auditee must prepare a schedule of expenditures of Federal awards (the “schedule”) for the period covered by the auditee’s financial statements, which must include the total Federal awards expended as determined in accordance with section 200.502. Condition: While performing our audit procedures, we noted that CAFB included a $5 million grant from Fairfax County on their SEFA even though CABF is considered a beneficiary related to this grant. Cause: While the Organization recognized they were considered a beneficiary, they believed it was more conservative to include the grant on their SEFA. Effect: The SEFA was overstated by $5 million. Context: An error in the amount of approximately $5 million was identified on the SEFA with total federal expenditures of approximately $46 million. Questioned costs: None Repeat finding: No Recommendation: We recommend that CAFB strengthen its controls over the preparation of the SEFA and consult directly with grantors if there are questions related to whether a grant should be included on the SEFA. Views of responsible officials: CAFB does not agree with the finding as CAFB performed its own research suggesting exclusion of the aforementioned award and included it on the SEFA after consultation with RSM. RSM Response: RSM cannot be part of CAFB’s internal control structure and suggests in the future they consult directly with grantors if there are questions related to whether a grant should be included on the SEFA.
Finding 2024-004
Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) Reporting Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Federal Award Year: Year ended June 30, 2024 Type of finding: Material weakness Criteria: 2 CFR 200.510(b) requires that “The auditee must prepare a schedule of expenditures of Federal awards (the “schedule”) for the period covered by the auditee’s financial statements, which must include the total Federal awards expended as determined in accordance with section 200.502. Condition: While performing our audit procedures, we noted that CAFB included a $5 million grant from Fairfax County on their SEFA even though CABF is considered a beneficiary related to this grant. Cause: While the Organization recognized they were considered a beneficiary, they believed it was more conservative to include the grant on their SEFA. Effect: The SEFA was overstated by $5 million. Context: An error in the amount of approximately $5 million was identified on the SEFA with total federal expenditures of approximately $46 million. Questioned costs: None Repeat finding: No Recommendation: We recommend that CAFB strengthen its controls over the preparation of the SEFA and consult directly with grantors if there are questions related to whether a grant should be included on the SEFA. Views of responsible officials: CAFB does not agree with the finding as CAFB performed its own research suggesting exclusion of the aforementioned award and included it on the SEFA after consultation with RSM. RSM Response: RSM cannot be part of CAFB’s internal control structure and suggests in the future they consult directly with grantors if there are questions related to whether a grant should be included on the SEFA.
Finding 2024-004
Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) Reporting Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Federal Award Year: Year ended June 30, 2024 Type of finding: Material weakness Criteria: 2 CFR 200.510(b) requires that “The auditee must prepare a schedule of expenditures of Federal awards (the “schedule”) for the period covered by the auditee’s financial statements, which must include the total Federal awards expended as determined in accordance with section 200.502. Condition: While performing our audit procedures, we noted that CAFB included a $5 million grant from Fairfax County on their SEFA even though CABF is considered a beneficiary related to this grant. Cause: While the Organization recognized they were considered a beneficiary, they believed it was more conservative to include the grant on their SEFA. Effect: The SEFA was overstated by $5 million. Context: An error in the amount of approximately $5 million was identified on the SEFA with total federal expenditures of approximately $46 million. Questioned costs: None Repeat finding: No Recommendation: We recommend that CAFB strengthen its controls over the preparation of the SEFA and consult directly with grantors if there are questions related to whether a grant should be included on the SEFA. Views of responsible officials: CAFB does not agree with the finding as CAFB performed its own research suggesting exclusion of the aforementioned award and included it on the SEFA after consultation with RSM. RSM Response: RSM cannot be part of CAFB’s internal control structure and suggests in the future they consult directly with grantors if there are questions related to whether a grant should be included on the SEFA.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-001
2024-001: Suspension and Debarment Program: Child and Adult Care Food Program (ALN 10.558) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Maryland State Department of Education (347105) District of Columbia OSSE (N/A) Virginia Department of Health (4108) Federal Award Year: Year ended June 30, 2024 Program: Commodity Supplemental Food Program (ALN 10.565)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568)(Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569)(Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Program: COVID-19: Coronavirus State and Local Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Pass-through entity name and identifying number: Federation of Virginia Food Banks (N/A) Federation of Virginia Food Banks – Farms to Families Box Program (N/A) Fairfax County (#SR-003432J) D.C. Department of Health (CHA2022-000020-1) Office of the Deputy Mayor for Planning and Economic Development (PO690289-FY23-DMPED) City of Falls Church (N/A) VA Department of Agricultural Services (2022-4A1-001) Prince William County (N/A) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance Criteria: As stated in 2 CFR 200.214 Suspension and debarment, recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. As noted in 2 CFR 180.155, this verification may be accomplished by checking the System for Award Management (SAM.gov) exclusions to determine whether a person is excluded. 2 CFR 180.220(b)(1) indicates that contracts for goods or services where the amount is expected to equal or exceed $25,000 are covered transactions for the suspension and debarment requirement. Condition: We noted that, although CAFB has a written process for checking suspension and debarment, CAFB did not have documentation of a suspension and debarment check on procurements greater than $25,000 that we selected for testing in three major programs. Cause: The review process related to suspension and debarment did not occur as intended. Effect: Although not found in our testing, procurements could have been made to suspended or debarred parties. Context: Applies to controls over ensuring vendors are properly vetted and are not suspended or debarred. Questioned costs: None Repeat finding: No Recommendation: We recommend that the organization ensure the written procedures around suspension and debarment are followed. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-002
2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-003
2024-003: Special Tests and Provisions – Accountability for USDA Foods Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal Award Year: Year ended June 30, 2024 Type of finding: Material Weakness in Internal Control over Compliance, Other Matter Compliance Finding Criteria: FNS instruction 410-1 requires all inventory losses of inventory to be reported to the state agencies within a 30-day time frame. Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Cause: It was mistakenly believed that losses under a certain amount did not need to be reported. Effect: The late reporting of inventory shrinkage resulted in non-compliance with provisions of the related grant agreement. Context: A total of $60,000 of TEFAP inventory shrinkage during CAFB's fiscal year ended June 30, 2024, was not timely reported to the state agencies. The total consists of approximately $30,000 of food inventory CAFB received from DC and approximately $30,000 of food inventory CAFB received from Maryland. This issue was self-reported by CAFB to RSM. It did not originate from audit testing. Questioned costs: $60,000 was questioned during the year, however the amount is not included on the SEFA Repeat finding: No Recommendation: We recommend that the organization strengthen control processes around timely reporting of losses related to its grant agreements. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.
Finding 2024-004
Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) Reporting Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Federal Award Year: Year ended June 30, 2024 Type of finding: Material weakness Criteria: 2 CFR 200.510(b) requires that “The auditee must prepare a schedule of expenditures of Federal awards (the “schedule”) for the period covered by the auditee’s financial statements, which must include the total Federal awards expended as determined in accordance with section 200.502. Condition: While performing our audit procedures, we noted that CAFB included a $5 million grant from Fairfax County on their SEFA even though CABF is considered a beneficiary related to this grant. Cause: While the Organization recognized they were considered a beneficiary, they believed it was more conservative to include the grant on their SEFA. Effect: The SEFA was overstated by $5 million. Context: An error in the amount of approximately $5 million was identified on the SEFA with total federal expenditures of approximately $46 million. Questioned costs: None Repeat finding: No Recommendation: We recommend that CAFB strengthen its controls over the preparation of the SEFA and consult directly with grantors if there are questions related to whether a grant should be included on the SEFA. Views of responsible officials: CAFB does not agree with the finding as CAFB performed its own research suggesting exclusion of the aforementioned award and included it on the SEFA after consultation with RSM. RSM Response: RSM cannot be part of CAFB’s internal control structure and suggests in the future they consult directly with grantors if there are questions related to whether a grant should be included on the SEFA.
Finding 2024-004
Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) Reporting Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Federal Award Year: Year ended June 30, 2024 Type of finding: Material weakness Criteria: 2 CFR 200.510(b) requires that “The auditee must prepare a schedule of expenditures of Federal awards (the “schedule”) for the period covered by the auditee’s financial statements, which must include the total Federal awards expended as determined in accordance with section 200.502. Condition: While performing our audit procedures, we noted that CAFB included a $5 million grant from Fairfax County on their SEFA even though CABF is considered a beneficiary related to this grant. Cause: While the Organization recognized they were considered a beneficiary, they believed it was more conservative to include the grant on their SEFA. Effect: The SEFA was overstated by $5 million. Context: An error in the amount of approximately $5 million was identified on the SEFA with total federal expenditures of approximately $46 million. Questioned costs: None Repeat finding: No Recommendation: We recommend that CAFB strengthen its controls over the preparation of the SEFA and consult directly with grantors if there are questions related to whether a grant should be included on the SEFA. Views of responsible officials: CAFB does not agree with the finding as CAFB performed its own research suggesting exclusion of the aforementioned award and included it on the SEFA after consultation with RSM. RSM Response: RSM cannot be part of CAFB’s internal control structure and suggests in the future they consult directly with grantors if there are questions related to whether a grant should be included on the SEFA.
Finding 2024-004
Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) Reporting Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Federal Award Year: Year ended June 30, 2024 Type of finding: Material weakness Criteria: 2 CFR 200.510(b) requires that “The auditee must prepare a schedule of expenditures of Federal awards (the “schedule”) for the period covered by the auditee’s financial statements, which must include the total Federal awards expended as determined in accordance with section 200.502. Condition: While performing our audit procedures, we noted that CAFB included a $5 million grant from Fairfax County on their SEFA even though CABF is considered a beneficiary related to this grant. Cause: While the Organization recognized they were considered a beneficiary, they believed it was more conservative to include the grant on their SEFA. Effect: The SEFA was overstated by $5 million. Context: An error in the amount of approximately $5 million was identified on the SEFA with total federal expenditures of approximately $46 million. Questioned costs: None Repeat finding: No Recommendation: We recommend that CAFB strengthen its controls over the preparation of the SEFA and consult directly with grantors if there are questions related to whether a grant should be included on the SEFA. Views of responsible officials: CAFB does not agree with the finding as CAFB performed its own research suggesting exclusion of the aforementioned award and included it on the SEFA after consultation with RSM. RSM Response: RSM cannot be part of CAFB’s internal control structure and suggests in the future they consult directly with grantors if there are questions related to whether a grant should be included on the SEFA.
Finding 2024-004
Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) Reporting Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Federal Award Year: Year ended June 30, 2024 Type of finding: Material weakness Criteria: 2 CFR 200.510(b) requires that “The auditee must prepare a schedule of expenditures of Federal awards (the “schedule”) for the period covered by the auditee’s financial statements, which must include the total Federal awards expended as determined in accordance with section 200.502. Condition: While performing our audit procedures, we noted that CAFB included a $5 million grant from Fairfax County on their SEFA even though CABF is considered a beneficiary related to this grant. Cause: While the Organization recognized they were considered a beneficiary, they believed it was more conservative to include the grant on their SEFA. Effect: The SEFA was overstated by $5 million. Context: An error in the amount of approximately $5 million was identified on the SEFA with total federal expenditures of approximately $46 million. Questioned costs: None Repeat finding: No Recommendation: We recommend that CAFB strengthen its controls over the preparation of the SEFA and consult directly with grantors if there are questions related to whether a grant should be included on the SEFA. Views of responsible officials: CAFB does not agree with the finding as CAFB performed its own research suggesting exclusion of the aforementioned award and included it on the SEFA after consultation with RSM. RSM Response: RSM cannot be part of CAFB’s internal control structure and suggests in the future they consult directly with grantors if there are questions related to whether a grant should be included on the SEFA.
Finding 2024-004
Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) Reporting Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Federal Award Year: Year ended June 30, 2024 Type of finding: Material weakness Criteria: 2 CFR 200.510(b) requires that “The auditee must prepare a schedule of expenditures of Federal awards (the “schedule”) for the period covered by the auditee’s financial statements, which must include the total Federal awards expended as determined in accordance with section 200.502. Condition: While performing our audit procedures, we noted that CAFB included a $5 million grant from Fairfax County on their SEFA even though CABF is considered a beneficiary related to this grant. Cause: While the Organization recognized they were considered a beneficiary, they believed it was more conservative to include the grant on their SEFA. Effect: The SEFA was overstated by $5 million. Context: An error in the amount of approximately $5 million was identified on the SEFA with total federal expenditures of approximately $46 million. Questioned costs: None Repeat finding: No Recommendation: We recommend that CAFB strengthen its controls over the preparation of the SEFA and consult directly with grantors if there are questions related to whether a grant should be included on the SEFA. Views of responsible officials: CAFB does not agree with the finding as CAFB performed its own research suggesting exclusion of the aforementioned award and included it on the SEFA after consultation with RSM. RSM Response: RSM cannot be part of CAFB’s internal control structure and suggests in the future they consult directly with grantors if there are questions related to whether a grant should be included on the SEFA.
Finding 2024-004
Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) Reporting Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Federal Award Year: Year ended June 30, 2024 Type of finding: Material weakness Criteria: 2 CFR 200.510(b) requires that “The auditee must prepare a schedule of expenditures of Federal awards (the “schedule”) for the period covered by the auditee’s financial statements, which must include the total Federal awards expended as determined in accordance with section 200.502. Condition: While performing our audit procedures, we noted that CAFB included a $5 million grant from Fairfax County on their SEFA even though CABF is considered a beneficiary related to this grant. Cause: While the Organization recognized they were considered a beneficiary, they believed it was more conservative to include the grant on their SEFA. Effect: The SEFA was overstated by $5 million. Context: An error in the amount of approximately $5 million was identified on the SEFA with total federal expenditures of approximately $46 million. Questioned costs: None Repeat finding: No Recommendation: We recommend that CAFB strengthen its controls over the preparation of the SEFA and consult directly with grantors if there are questions related to whether a grant should be included on the SEFA. Views of responsible officials: CAFB does not agree with the finding as CAFB performed its own research suggesting exclusion of the aforementioned award and included it on the SEFA after consultation with RSM. RSM Response: RSM cannot be part of CAFB’s internal control structure and suggests in the future they consult directly with grantors if there are questions related to whether a grant should be included on the SEFA.
Finding 2024-004
Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) Reporting Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Federal Award Year: Year ended June 30, 2024 Type of finding: Material weakness Criteria: 2 CFR 200.510(b) requires that “The auditee must prepare a schedule of expenditures of Federal awards (the “schedule”) for the period covered by the auditee’s financial statements, which must include the total Federal awards expended as determined in accordance with section 200.502. Condition: While performing our audit procedures, we noted that CAFB included a $5 million grant from Fairfax County on their SEFA even though CABF is considered a beneficiary related to this grant. Cause: While the Organization recognized they were considered a beneficiary, they believed it was more conservative to include the grant on their SEFA. Effect: The SEFA was overstated by $5 million. Context: An error in the amount of approximately $5 million was identified on the SEFA with total federal expenditures of approximately $46 million. Questioned costs: None Repeat finding: No Recommendation: We recommend that CAFB strengthen its controls over the preparation of the SEFA and consult directly with grantors if there are questions related to whether a grant should be included on the SEFA. Views of responsible officials: CAFB does not agree with the finding as CAFB performed its own research suggesting exclusion of the aforementioned award and included it on the SEFA after consultation with RSM. RSM Response: RSM cannot be part of CAFB’s internal control structure and suggests in the future they consult directly with grantors if there are questions related to whether a grant should be included on the SEFA.
Finding 2024-004
Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) Reporting Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Federal Award Year: Year ended June 30, 2024 Type of finding: Material weakness Criteria: 2 CFR 200.510(b) requires that “The auditee must prepare a schedule of expenditures of Federal awards (the “schedule”) for the period covered by the auditee’s financial statements, which must include the total Federal awards expended as determined in accordance with section 200.502. Condition: While performing our audit procedures, we noted that CAFB included a $5 million grant from Fairfax County on their SEFA even though CABF is considered a beneficiary related to this grant. Cause: While the Organization recognized they were considered a beneficiary, they believed it was more conservative to include the grant on their SEFA. Effect: The SEFA was overstated by $5 million. Context: An error in the amount of approximately $5 million was identified on the SEFA with total federal expenditures of approximately $46 million. Questioned costs: None Repeat finding: No Recommendation: We recommend that CAFB strengthen its controls over the preparation of the SEFA and consult directly with grantors if there are questions related to whether a grant should be included on the SEFA. Views of responsible officials: CAFB does not agree with the finding as CAFB performed its own research suggesting exclusion of the aforementioned award and included it on the SEFA after consultation with RSM. RSM Response: RSM cannot be part of CAFB’s internal control structure and suggests in the future they consult directly with grantors if there are questions related to whether a grant should be included on the SEFA.
Finding 2024-004
Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) Reporting Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Federal agency: U.S. Department of the Treasury Federal Award Year: Year ended June 30, 2024 Type of finding: Material weakness Criteria: 2 CFR 200.510(b) requires that “The auditee must prepare a schedule of expenditures of Federal awards (the “schedule”) for the period covered by the auditee’s financial statements, which must include the total Federal awards expended as determined in accordance with section 200.502. Condition: While performing our audit procedures, we noted that CAFB included a $5 million grant from Fairfax County on their SEFA even though CABF is considered a beneficiary related to this grant. Cause: While the Organization recognized they were considered a beneficiary, they believed it was more conservative to include the grant on their SEFA. Effect: The SEFA was overstated by $5 million. Context: An error in the amount of approximately $5 million was identified on the SEFA with total federal expenditures of approximately $46 million. Questioned costs: None Repeat finding: No Recommendation: We recommend that CAFB strengthen its controls over the preparation of the SEFA and consult directly with grantors if there are questions related to whether a grant should be included on the SEFA. Views of responsible officials: CAFB does not agree with the finding as CAFB performed its own research suggesting exclusion of the aforementioned award and included it on the SEFA after consultation with RSM. RSM Response: RSM cannot be part of CAFB’s internal control structure and suggests in the future they consult directly with grantors if there are questions related to whether a grant should be included on the SEFA.