FAC Explorer

Audit 35378

FY End
2022-06-30
Total Expended
$3.35M
Findings
2
Programs
14
Organization: Community Action Services and Food Bank (UT)
Year: 2022 Accepted: 2023-02-27
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
35137 2022-003 Significant Deficiency - E
611579 2022-003 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $948,969 Yes 0
21.023 Covid-19 Emergency Rental Assistance Program $259,199 - 0
14.231 Covid-19 Emergency Solutions Grant Program $155,216 - 0
14.231 Emergency Solutions Grant Program $124,940 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $69,055 Yes 1
14.235 Supportive Housing Program $60,032 - 0
93.569 Covid-19 Community Services Block Grant $55,093 Yes 0
14.169 Housing Counseling Assistance Program $47,065 - 0
93.558 Temporary Assistance for Needy Families $45,283 - 0
93.569 Community Services Block Grant $27,397 Yes 0
14.218 Community Development Block Grant $7,389 - 0
14.218 Community Development Block Grants $1,809 - 0
97.024 Emergency Food and Shelter National Board Program $605 - 0
97.024 Covid-19 Emergency Food and Shelter National Board Program $548 - 0

Contacts

Name Title Type
HGGVXK4RKSS1 Karen McCandless Auditee
8016915250 Luke Taylor Auditor
No contacts on file

Notes to SEFA

Title: Food Donation Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Community Action Services and Food Bank (CASFB) under programs of the federal government for the year ended June 30, 2022. 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 CASFB, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CASFB. Expenditures reported in 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the schedule at the fair market value of commodities received and disbursed. Federal awards in the form of commodities consist of food that is valued at a rate set by the board based on a nationally established price, which was $1.79 per pound for the year ended June 30, 2022. This price is used by the Organization in valuing all of its food donations received. At June 30, 2022, CASFB had food commodities from federal sources totaling $334,501 in inventory.

Finding Details

Finding 2022-003
2022-003 U.S. Department of Agriculture Passed Through Utah Food Bank Food Distribution Cluster - Federal Financial Assistance Listing Number 10.568 Eligibility Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards included under the Federal Financial Assistance Listing Number 10.568 on the Schedule of Expenditures of Federal Awards. Criteria: 2 CFR Part 200 (Uniform Guidance) and the Compliance Supplement requires the Organization to certify households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency. Condition: During our engagement, we identified two instances where the Organization could not provide documentation that the household income qualified for services. We also identified one instance where the documented household income exceeded the income eligibility criteria. Cause: The Organization did not have adequate controls to ensure household income was properly certified. Effect: The organization may have allowed ineligible households to receive USDA Foods. Questioned Costs: None Context/Sampling: We selected 60 households that participated in the USDA program. Repeat finding from the Prior Year(s): No Recommendation: We recommend the Organization enhance controls to ensure that all documentation certifying the eligibility of households is properly maintained. Views of Responsible Officials: Management agrees with the finding.
Finding 2022-003
2022-003 U.S. Department of Agriculture Passed Through Utah Food Bank Food Distribution Cluster - Federal Financial Assistance Listing Number 10.568 Eligibility Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards included under the Federal Financial Assistance Listing Number 10.568 on the Schedule of Expenditures of Federal Awards. Criteria: 2 CFR Part 200 (Uniform Guidance) and the Compliance Supplement requires the Organization to certify households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency. Condition: During our engagement, we identified two instances where the Organization could not provide documentation that the household income qualified for services. We also identified one instance where the documented household income exceeded the income eligibility criteria. Cause: The Organization did not have adequate controls to ensure household income was properly certified. Effect: The organization may have allowed ineligible households to receive USDA Foods. Questioned Costs: None Context/Sampling: We selected 60 households that participated in the USDA program. Repeat finding from the Prior Year(s): No Recommendation: We recommend the Organization enhance controls to ensure that all documentation certifying the eligibility of households is properly maintained. Views of Responsible Officials: Management agrees with the finding.