FAC Explorer

Audit 361689

FY End
2024-12-31
Total Expended
$1.66M
Findings
2
Programs
2
Organization: National Pork Board (IA)
Year: 2024 Accepted: 2025-07-08
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
570672 2024-004 Significant Deficiency - I
1147114 2024-004 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.937 Partnerships for Climate-Smart Commodities $1.58M Yes 1
10.025 Plant and Animal Disease, Pest Control, and Animal Care $74,698 - 0

Contacts

Name Title Type
LL5MUFT82FY5 Andrea Goering Auditee
5152233523 David Little Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reporting 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: The Board has elected to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Board under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Board, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Board.

Finding Details

Finding 2024-004
Federal Agency: U.S. Department of Agriculture Federal Program Name: Partnerships for Climate-Smart Commodities Assistance Listing Number: 10.937 Federal Award Identification Number and Year: NR233A750004G022 – 2023 Award Period: April 14, 2023 through April 28, 2028 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: While performing audit procedures over subrecipients, it was noted that the Board does not have a formalized policy in place to ensure subrecipients are not suspended or debarred. Questioned Costs: None Context: The Board does not have a formalized policy in place to ensure subrecipients are not suspended or debarred, however the Board performed other procedures to ensure subrecipients were not suspended or debarred. Cause: The Board has not had a history of entering into contracts with subawards therefore has not historically had a formalized suspension and debarment policy in place. Effect: The Board may contract or subaward with parties that are suspended or debarred. Repeat Finding: No Recommendation: The Board should adopt a written suspension and debarment policy. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-004
Federal Agency: U.S. Department of Agriculture Federal Program Name: Partnerships for Climate-Smart Commodities Assistance Listing Number: 10.937 Federal Award Identification Number and Year: NR233A750004G022 – 2023 Award Period: April 14, 2023 through April 28, 2028 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: While performing audit procedures over subrecipients, it was noted that the Board does not have a formalized policy in place to ensure subrecipients are not suspended or debarred. Questioned Costs: None Context: The Board does not have a formalized policy in place to ensure subrecipients are not suspended or debarred, however the Board performed other procedures to ensure subrecipients were not suspended or debarred. Cause: The Board has not had a history of entering into contracts with subawards therefore has not historically had a formalized suspension and debarment policy in place. Effect: The Board may contract or subaward with parties that are suspended or debarred. Repeat Finding: No Recommendation: The Board should adopt a written suspension and debarment policy. Views of Responsible Officials: Management agrees with the finding.