FAC Explorer

Audit 351990

FY End
2024-06-30
Total Expended
$19.94M
Findings
10
Programs
6
Organization: Food Lifeline (WA)
Year: 2024 Accepted: 2025-03-31
Auditor: Greenwood Ohlund Ps

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
548660 2024-002 Significant Deficiency - AB
548661 2024-002 Significant Deficiency - AB
548662 2024-002 Significant Deficiency - AB
548663 2024-002 Significant Deficiency - AB
548664 2024-002 Significant Deficiency - AB
1125102 2024-002 Significant Deficiency - AB
1125103 2024-002 Significant Deficiency - AB
1125104 2024-002 Significant Deficiency - AB
1125105 2024-002 Significant Deficiency - AB
1125106 2024-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $11.16M Yes 0
10.187 The Emergency Food Assistance Program (tefap) Commodity Credit Corporation Eligible Recipient Funds $389,858 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $380,208 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $258,899 Yes 1
66.808 Solid Waste Management Assistance Grants $162,040 - 0
97.024 Emergency Food and Shelter National Board Program $54,337 - 0

Contacts

Name Title Type
MZDTD2GWJUR9 Michael Scheaffer Auditee
2065456600 Andrew Van Ness 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 cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent 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 the Organization under programs of the federal government for the year ended June 30, 2024. 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.

Finding Details

Finding 2024-002
2024-002: Documentation of Internal Controls over Compliance Requirements for Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.568 Federal Program Name: Emergency Food Assistance Program (Administrative Costs) Pass-through Entity: Washington State Department of Agriculture Pass-through Award Number: K4747 Federal Agency: U.S. Department of the Treasury Assistance Listing Number: 21.027 Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Pass-through Entities: Washington State Department of Agriculture; Hopelink Pass-through Award Numbers: K4778; K2602, K4820 Type of Finding: Significant deficiency in internal control over compliance. Criteria: Under 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over federal awards. Condition: During the year ended June 30, 2024, Food Lifeline did not sufficiently document internal controls over compliance with requirements for activities allowed or unallowed and allowable costs/cost principles. Cause: Food Lifeline did not maintain proper internal controls or have staff members with the appropriate experience to accurately track grant expenditures using the correct project codes. Effect: Although there were no such instances identified during the audit, inadequate internal control over activities allowed or unallowed and allowable costs/cost principles could lead to potential waste or abuse of federal award funds, whether due to fraud or error, and future disallowed costs. Context: Due to turnover among both upper- and lower-level Finance Department personnel during the year ended June 30, 2024, as well as the shuffling of responsibilities among staff, project codes were not properly used to accurately track grant expenditures. Questioned Costs: None Recommendation: We recommend that management implements formal procedures to document internal controls over the allowability of expenditures incurred with federal program funds. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2024-002
2024-002: Documentation of Internal Controls over Compliance Requirements for Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.568 Federal Program Name: Emergency Food Assistance Program (Administrative Costs) Pass-through Entity: Washington State Department of Agriculture Pass-through Award Number: K4747 Federal Agency: U.S. Department of the Treasury Assistance Listing Number: 21.027 Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Pass-through Entities: Washington State Department of Agriculture; Hopelink Pass-through Award Numbers: K4778; K2602, K4820 Type of Finding: Significant deficiency in internal control over compliance. Criteria: Under 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over federal awards. Condition: During the year ended June 30, 2024, Food Lifeline did not sufficiently document internal controls over compliance with requirements for activities allowed or unallowed and allowable costs/cost principles. Cause: Food Lifeline did not maintain proper internal controls or have staff members with the appropriate experience to accurately track grant expenditures using the correct project codes. Effect: Although there were no such instances identified during the audit, inadequate internal control over activities allowed or unallowed and allowable costs/cost principles could lead to potential waste or abuse of federal award funds, whether due to fraud or error, and future disallowed costs. Context: Due to turnover among both upper- and lower-level Finance Department personnel during the year ended June 30, 2024, as well as the shuffling of responsibilities among staff, project codes were not properly used to accurately track grant expenditures. Questioned Costs: None Recommendation: We recommend that management implements formal procedures to document internal controls over the allowability of expenditures incurred with federal program funds. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2024-002
2024-002: Documentation of Internal Controls over Compliance Requirements for Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.568 Federal Program Name: Emergency Food Assistance Program (Administrative Costs) Pass-through Entity: Washington State Department of Agriculture Pass-through Award Number: K4747 Federal Agency: U.S. Department of the Treasury Assistance Listing Number: 21.027 Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Pass-through Entities: Washington State Department of Agriculture; Hopelink Pass-through Award Numbers: K4778; K2602, K4820 Type of Finding: Significant deficiency in internal control over compliance. Criteria: Under 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over federal awards. Condition: During the year ended June 30, 2024, Food Lifeline did not sufficiently document internal controls over compliance with requirements for activities allowed or unallowed and allowable costs/cost principles. Cause: Food Lifeline did not maintain proper internal controls or have staff members with the appropriate experience to accurately track grant expenditures using the correct project codes. Effect: Although there were no such instances identified during the audit, inadequate internal control over activities allowed or unallowed and allowable costs/cost principles could lead to potential waste or abuse of federal award funds, whether due to fraud or error, and future disallowed costs. Context: Due to turnover among both upper- and lower-level Finance Department personnel during the year ended June 30, 2024, as well as the shuffling of responsibilities among staff, project codes were not properly used to accurately track grant expenditures. Questioned Costs: None Recommendation: We recommend that management implements formal procedures to document internal controls over the allowability of expenditures incurred with federal program funds. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2024-002
2024-002: Documentation of Internal Controls over Compliance Requirements for Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.568 Federal Program Name: Emergency Food Assistance Program (Administrative Costs) Pass-through Entity: Washington State Department of Agriculture Pass-through Award Number: K4747 Federal Agency: U.S. Department of the Treasury Assistance Listing Number: 21.027 Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Pass-through Entities: Washington State Department of Agriculture; Hopelink Pass-through Award Numbers: K4778; K2602, K4820 Type of Finding: Significant deficiency in internal control over compliance. Criteria: Under 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over federal awards. Condition: During the year ended June 30, 2024, Food Lifeline did not sufficiently document internal controls over compliance with requirements for activities allowed or unallowed and allowable costs/cost principles. Cause: Food Lifeline did not maintain proper internal controls or have staff members with the appropriate experience to accurately track grant expenditures using the correct project codes. Effect: Although there were no such instances identified during the audit, inadequate internal control over activities allowed or unallowed and allowable costs/cost principles could lead to potential waste or abuse of federal award funds, whether due to fraud or error, and future disallowed costs. Context: Due to turnover among both upper- and lower-level Finance Department personnel during the year ended June 30, 2024, as well as the shuffling of responsibilities among staff, project codes were not properly used to accurately track grant expenditures. Questioned Costs: None Recommendation: We recommend that management implements formal procedures to document internal controls over the allowability of expenditures incurred with federal program funds. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2024-002
2024-002: Documentation of Internal Controls over Compliance Requirements for Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.568 Federal Program Name: Emergency Food Assistance Program (Administrative Costs) Pass-through Entity: Washington State Department of Agriculture Pass-through Award Number: K4747 Federal Agency: U.S. Department of the Treasury Assistance Listing Number: 21.027 Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Pass-through Entities: Washington State Department of Agriculture; Hopelink Pass-through Award Numbers: K4778; K2602, K4820 Type of Finding: Significant deficiency in internal control over compliance. Criteria: Under 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over federal awards. Condition: During the year ended June 30, 2024, Food Lifeline did not sufficiently document internal controls over compliance with requirements for activities allowed or unallowed and allowable costs/cost principles. Cause: Food Lifeline did not maintain proper internal controls or have staff members with the appropriate experience to accurately track grant expenditures using the correct project codes. Effect: Although there were no such instances identified during the audit, inadequate internal control over activities allowed or unallowed and allowable costs/cost principles could lead to potential waste or abuse of federal award funds, whether due to fraud or error, and future disallowed costs. Context: Due to turnover among both upper- and lower-level Finance Department personnel during the year ended June 30, 2024, as well as the shuffling of responsibilities among staff, project codes were not properly used to accurately track grant expenditures. Questioned Costs: None Recommendation: We recommend that management implements formal procedures to document internal controls over the allowability of expenditures incurred with federal program funds. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2024-002
2024-002: Documentation of Internal Controls over Compliance Requirements for Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.568 Federal Program Name: Emergency Food Assistance Program (Administrative Costs) Pass-through Entity: Washington State Department of Agriculture Pass-through Award Number: K4747 Federal Agency: U.S. Department of the Treasury Assistance Listing Number: 21.027 Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Pass-through Entities: Washington State Department of Agriculture; Hopelink Pass-through Award Numbers: K4778; K2602, K4820 Type of Finding: Significant deficiency in internal control over compliance. Criteria: Under 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over federal awards. Condition: During the year ended June 30, 2024, Food Lifeline did not sufficiently document internal controls over compliance with requirements for activities allowed or unallowed and allowable costs/cost principles. Cause: Food Lifeline did not maintain proper internal controls or have staff members with the appropriate experience to accurately track grant expenditures using the correct project codes. Effect: Although there were no such instances identified during the audit, inadequate internal control over activities allowed or unallowed and allowable costs/cost principles could lead to potential waste or abuse of federal award funds, whether due to fraud or error, and future disallowed costs. Context: Due to turnover among both upper- and lower-level Finance Department personnel during the year ended June 30, 2024, as well as the shuffling of responsibilities among staff, project codes were not properly used to accurately track grant expenditures. Questioned Costs: None Recommendation: We recommend that management implements formal procedures to document internal controls over the allowability of expenditures incurred with federal program funds. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2024-002
2024-002: Documentation of Internal Controls over Compliance Requirements for Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.568 Federal Program Name: Emergency Food Assistance Program (Administrative Costs) Pass-through Entity: Washington State Department of Agriculture Pass-through Award Number: K4747 Federal Agency: U.S. Department of the Treasury Assistance Listing Number: 21.027 Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Pass-through Entities: Washington State Department of Agriculture; Hopelink Pass-through Award Numbers: K4778; K2602, K4820 Type of Finding: Significant deficiency in internal control over compliance. Criteria: Under 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over federal awards. Condition: During the year ended June 30, 2024, Food Lifeline did not sufficiently document internal controls over compliance with requirements for activities allowed or unallowed and allowable costs/cost principles. Cause: Food Lifeline did not maintain proper internal controls or have staff members with the appropriate experience to accurately track grant expenditures using the correct project codes. Effect: Although there were no such instances identified during the audit, inadequate internal control over activities allowed or unallowed and allowable costs/cost principles could lead to potential waste or abuse of federal award funds, whether due to fraud or error, and future disallowed costs. Context: Due to turnover among both upper- and lower-level Finance Department personnel during the year ended June 30, 2024, as well as the shuffling of responsibilities among staff, project codes were not properly used to accurately track grant expenditures. Questioned Costs: None Recommendation: We recommend that management implements formal procedures to document internal controls over the allowability of expenditures incurred with federal program funds. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2024-002
2024-002: Documentation of Internal Controls over Compliance Requirements for Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.568 Federal Program Name: Emergency Food Assistance Program (Administrative Costs) Pass-through Entity: Washington State Department of Agriculture Pass-through Award Number: K4747 Federal Agency: U.S. Department of the Treasury Assistance Listing Number: 21.027 Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Pass-through Entities: Washington State Department of Agriculture; Hopelink Pass-through Award Numbers: K4778; K2602, K4820 Type of Finding: Significant deficiency in internal control over compliance. Criteria: Under 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over federal awards. Condition: During the year ended June 30, 2024, Food Lifeline did not sufficiently document internal controls over compliance with requirements for activities allowed or unallowed and allowable costs/cost principles. Cause: Food Lifeline did not maintain proper internal controls or have staff members with the appropriate experience to accurately track grant expenditures using the correct project codes. Effect: Although there were no such instances identified during the audit, inadequate internal control over activities allowed or unallowed and allowable costs/cost principles could lead to potential waste or abuse of federal award funds, whether due to fraud or error, and future disallowed costs. Context: Due to turnover among both upper- and lower-level Finance Department personnel during the year ended June 30, 2024, as well as the shuffling of responsibilities among staff, project codes were not properly used to accurately track grant expenditures. Questioned Costs: None Recommendation: We recommend that management implements formal procedures to document internal controls over the allowability of expenditures incurred with federal program funds. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2024-002
2024-002: Documentation of Internal Controls over Compliance Requirements for Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.568 Federal Program Name: Emergency Food Assistance Program (Administrative Costs) Pass-through Entity: Washington State Department of Agriculture Pass-through Award Number: K4747 Federal Agency: U.S. Department of the Treasury Assistance Listing Number: 21.027 Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Pass-through Entities: Washington State Department of Agriculture; Hopelink Pass-through Award Numbers: K4778; K2602, K4820 Type of Finding: Significant deficiency in internal control over compliance. Criteria: Under 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over federal awards. Condition: During the year ended June 30, 2024, Food Lifeline did not sufficiently document internal controls over compliance with requirements for activities allowed or unallowed and allowable costs/cost principles. Cause: Food Lifeline did not maintain proper internal controls or have staff members with the appropriate experience to accurately track grant expenditures using the correct project codes. Effect: Although there were no such instances identified during the audit, inadequate internal control over activities allowed or unallowed and allowable costs/cost principles could lead to potential waste or abuse of federal award funds, whether due to fraud or error, and future disallowed costs. Context: Due to turnover among both upper- and lower-level Finance Department personnel during the year ended June 30, 2024, as well as the shuffling of responsibilities among staff, project codes were not properly used to accurately track grant expenditures. Questioned Costs: None Recommendation: We recommend that management implements formal procedures to document internal controls over the allowability of expenditures incurred with federal program funds. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2024-002
2024-002: Documentation of Internal Controls over Compliance Requirements for Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.568 Federal Program Name: Emergency Food Assistance Program (Administrative Costs) Pass-through Entity: Washington State Department of Agriculture Pass-through Award Number: K4747 Federal Agency: U.S. Department of the Treasury Assistance Listing Number: 21.027 Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Pass-through Entities: Washington State Department of Agriculture; Hopelink Pass-through Award Numbers: K4778; K2602, K4820 Type of Finding: Significant deficiency in internal control over compliance. Criteria: Under 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over federal awards. Condition: During the year ended June 30, 2024, Food Lifeline did not sufficiently document internal controls over compliance with requirements for activities allowed or unallowed and allowable costs/cost principles. Cause: Food Lifeline did not maintain proper internal controls or have staff members with the appropriate experience to accurately track grant expenditures using the correct project codes. Effect: Although there were no such instances identified during the audit, inadequate internal control over activities allowed or unallowed and allowable costs/cost principles could lead to potential waste or abuse of federal award funds, whether due to fraud or error, and future disallowed costs. Context: Due to turnover among both upper- and lower-level Finance Department personnel during the year ended June 30, 2024, as well as the shuffling of responsibilities among staff, project codes were not properly used to accurately track grant expenditures. Questioned Costs: None Recommendation: We recommend that management implements formal procedures to document internal controls over the allowability of expenditures incurred with federal program funds. Views of Responsible Officials: There is no disagreement with the finding.