FAC Explorer

Audit 350653

FY End
2024-06-30
Total Expended
$29.41M
Findings
6
Programs
5
Organization: Mississippi Food Network, Inc. (MS)
Year: 2024 Accepted: 2025-03-31
Auditor: Matthews Curtrer & Lindsay P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
541061 2024-001 Significant Deficiency - E
541062 2024-001 Significant Deficiency - E
541063 2024-001 Significant Deficiency - E
1117503 2024-001 Significant Deficiency - E
1117504 2024-001 Significant Deficiency - E
1117505 2024-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $6.30M Yes 1
10.565 Commodity Supplemental Food Program $5.77M Yes 0
10.179 Micro-Grants for Food Security Program $1.11M Yes 0
10.568 Emergency Food Assistance Program (administrative Costs) $215,134 Yes 0
10.555 National School Lunch Program $62,983 Yes 0

Contacts

Name Title Type
TMX7AA7YJE23 Theodora Rowan Auditee
6019732224 Charles Lindsay Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Mississippi Food Network, Inc. has opted not to use the de minimis indirect cost rate of 10%, as provided for under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Final Guidance, for one grant and defaulted to the indirect cost rate provided by other departments for other grants. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Network under programs of the federal government for the year ended June 30, 2024. The schedule is presented on the accrual basis of accounting. The information in the 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 Network, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Network.
Title: Awards to subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Mississippi Food Network, Inc. has opted not to use the de minimis indirect cost rate of 10%, as provided for under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Final Guidance, for one grant and defaulted to the indirect cost rate provided by other departments for other grants. Of the federal expenditures presented in the Schedule, the Network did not provide any cash federal awards to subrecipients.

Finding Details

Finding 2024-001
Condition: Instances of agency files were deemed incomplete due to missing one of the required application documents. Criteria: Eligibility for the program requires the Network to maintain agency files based onstate requirements. The state provides a list of documents that should be received before an Agency is deemed eligible to disburse federal commodities. Cause: The Network has established procedures to ensure the completeness of files. A checklist was developed to verify that all necessary documents are received during the application process before agency approval. However, the agencies with missing applications joined the Network over 30 years ago, and their application documents may have been misplaced or lost due to office relocations during renovations. Effect: Agency files cannot be considered complete if certain documents are excluded from the records. Recommendation: We recommend that quarterly audits are performed to ensure that agency files are maintained in a manner that is consistent with state requirements. We also recommend that the Network obtain updated documents for agencies missing the required documentation. Views of Responsible Officials and Planned Corrective Actions: The Network plans to enhance their review of agency files to ensure that each agency file has the proper documents included. The Network also plans to request updated information for incomplete files to ensure compliance with the State’s eligibility requirements.
Finding 2024-001
Condition: Instances of agency files were deemed incomplete due to missing one of the required application documents. Criteria: Eligibility for the program requires the Network to maintain agency files based onstate requirements. The state provides a list of documents that should be received before an Agency is deemed eligible to disburse federal commodities. Cause: The Network has established procedures to ensure the completeness of files. A checklist was developed to verify that all necessary documents are received during the application process before agency approval. However, the agencies with missing applications joined the Network over 30 years ago, and their application documents may have been misplaced or lost due to office relocations during renovations. Effect: Agency files cannot be considered complete if certain documents are excluded from the records. Recommendation: We recommend that quarterly audits are performed to ensure that agency files are maintained in a manner that is consistent with state requirements. We also recommend that the Network obtain updated documents for agencies missing the required documentation. Views of Responsible Officials and Planned Corrective Actions: The Network plans to enhance their review of agency files to ensure that each agency file has the proper documents included. The Network also plans to request updated information for incomplete files to ensure compliance with the State’s eligibility requirements.
Finding 2024-001
Condition: Instances of agency files were deemed incomplete due to missing one of the required application documents. Criteria: Eligibility for the program requires the Network to maintain agency files based onstate requirements. The state provides a list of documents that should be received before an Agency is deemed eligible to disburse federal commodities. Cause: The Network has established procedures to ensure the completeness of files. A checklist was developed to verify that all necessary documents are received during the application process before agency approval. However, the agencies with missing applications joined the Network over 30 years ago, and their application documents may have been misplaced or lost due to office relocations during renovations. Effect: Agency files cannot be considered complete if certain documents are excluded from the records. Recommendation: We recommend that quarterly audits are performed to ensure that agency files are maintained in a manner that is consistent with state requirements. We also recommend that the Network obtain updated documents for agencies missing the required documentation. Views of Responsible Officials and Planned Corrective Actions: The Network plans to enhance their review of agency files to ensure that each agency file has the proper documents included. The Network also plans to request updated information for incomplete files to ensure compliance with the State’s eligibility requirements.
Finding 2024-001
Condition: Instances of agency files were deemed incomplete due to missing one of the required application documents. Criteria: Eligibility for the program requires the Network to maintain agency files based onstate requirements. The state provides a list of documents that should be received before an Agency is deemed eligible to disburse federal commodities. Cause: The Network has established procedures to ensure the completeness of files. A checklist was developed to verify that all necessary documents are received during the application process before agency approval. However, the agencies with missing applications joined the Network over 30 years ago, and their application documents may have been misplaced or lost due to office relocations during renovations. Effect: Agency files cannot be considered complete if certain documents are excluded from the records. Recommendation: We recommend that quarterly audits are performed to ensure that agency files are maintained in a manner that is consistent with state requirements. We also recommend that the Network obtain updated documents for agencies missing the required documentation. Views of Responsible Officials and Planned Corrective Actions: The Network plans to enhance their review of agency files to ensure that each agency file has the proper documents included. The Network also plans to request updated information for incomplete files to ensure compliance with the State’s eligibility requirements.
Finding 2024-001
Condition: Instances of agency files were deemed incomplete due to missing one of the required application documents. Criteria: Eligibility for the program requires the Network to maintain agency files based onstate requirements. The state provides a list of documents that should be received before an Agency is deemed eligible to disburse federal commodities. Cause: The Network has established procedures to ensure the completeness of files. A checklist was developed to verify that all necessary documents are received during the application process before agency approval. However, the agencies with missing applications joined the Network over 30 years ago, and their application documents may have been misplaced or lost due to office relocations during renovations. Effect: Agency files cannot be considered complete if certain documents are excluded from the records. Recommendation: We recommend that quarterly audits are performed to ensure that agency files are maintained in a manner that is consistent with state requirements. We also recommend that the Network obtain updated documents for agencies missing the required documentation. Views of Responsible Officials and Planned Corrective Actions: The Network plans to enhance their review of agency files to ensure that each agency file has the proper documents included. The Network also plans to request updated information for incomplete files to ensure compliance with the State’s eligibility requirements.
Finding 2024-001
Condition: Instances of agency files were deemed incomplete due to missing one of the required application documents. Criteria: Eligibility for the program requires the Network to maintain agency files based onstate requirements. The state provides a list of documents that should be received before an Agency is deemed eligible to disburse federal commodities. Cause: The Network has established procedures to ensure the completeness of files. A checklist was developed to verify that all necessary documents are received during the application process before agency approval. However, the agencies with missing applications joined the Network over 30 years ago, and their application documents may have been misplaced or lost due to office relocations during renovations. Effect: Agency files cannot be considered complete if certain documents are excluded from the records. Recommendation: We recommend that quarterly audits are performed to ensure that agency files are maintained in a manner that is consistent with state requirements. We also recommend that the Network obtain updated documents for agencies missing the required documentation. Views of Responsible Officials and Planned Corrective Actions: The Network plans to enhance their review of agency files to ensure that each agency file has the proper documents included. The Network also plans to request updated information for incomplete files to ensure compliance with the State’s eligibility requirements.