Audit 361855

Criteria: Internal controls should be designed to capture the Food Bank’s federal expenditures in order to ensure that an accurate Schedule of Expenditures of Federal Awards (“SEFA”) can be prepared. Condition: Uniform Guidance section 200.510 requires the auditee to prepare a SEFA. A complete and accurate SEFA was not provided to the audit team. Cause: During 2024, the Food Bank was the pass-through recipient for three new federal programs. The disbursements were tracked by program throughout the year, however an Assistance Listing Number was not obtained and therefore the expenditures were not identified as federal expenditures and reported on the original SEFA. Questioned Costs: None. Effect: The SEFA is used by the auditor to determine which federal programs are to be audited as major programs and to accurately report expenditures to the federal government and granting agencies. Major programs may not be properly identified in accordance with the Uniform Guidance. Recommendation: All information should be included on the SEFA by employees familiar with the grant awards. All grant awards should be evaluated for the nature of the funding and identified as federal, if applicable. A review should be performed by someone other than the preparer for accuracy and completeness. Identification of a repeat finding: No. Management’s Response: Management agrees with the finding.

Criteria: Internal controls should be designed to capture the Food Bank’s federal expenditures in order to ensure that an accurate Schedule of Expenditures of Federal Awards (“SEFA”) can be prepared. Condition: Uniform Guidance section 200.510 requires the auditee to prepare a SEFA. A complete and accurate SEFA was not provided to the audit team. Cause: During 2024, the Food Bank was the pass-through recipient for three new federal programs. The disbursements were tracked by program throughout the year, however an Assistance Listing Number was not obtained and therefore the expenditures were not identified as federal expenditures and reported on the original SEFA. Questioned Costs: None. Effect: The SEFA is used by the auditor to determine which federal programs are to be audited as major programs and to accurately report expenditures to the federal government and granting agencies. Major programs may not be properly identified in accordance with the Uniform Guidance. Recommendation: All information should be included on the SEFA by employees familiar with the grant awards. All grant awards should be evaluated for the nature of the funding and identified as federal, if applicable. A review should be performed by someone other than the preparer for accuracy and completeness. Identification of a repeat finding: No. Management’s Response: Management agrees with the finding.

Criteria: Internal controls should be designed to capture the Food Bank’s federal expenditures in order to ensure that an accurate Schedule of Expenditures of Federal Awards (“SEFA”) can be prepared. Condition: Uniform Guidance section 200.510 requires the auditee to prepare a SEFA. A complete and accurate SEFA was not provided to the audit team. Cause: During 2024, the Food Bank was the pass-through recipient for three new federal programs. The disbursements were tracked by program throughout the year, however an Assistance Listing Number was not obtained and therefore the expenditures were not identified as federal expenditures and reported on the original SEFA. Questioned Costs: None. Effect: The SEFA is used by the auditor to determine which federal programs are to be audited as major programs and to accurately report expenditures to the federal government and granting agencies. Major programs may not be properly identified in accordance with the Uniform Guidance. Recommendation: All information should be included on the SEFA by employees familiar with the grant awards. All grant awards should be evaluated for the nature of the funding and identified as federal, if applicable. A review should be performed by someone other than the preparer for accuracy and completeness. Identification of a repeat finding: No. Management’s Response: Management agrees with the finding.

Criteria: Internal controls should be designed to capture the Food Bank’s federal expenditures in order to ensure that an accurate Schedule of Expenditures of Federal Awards (“SEFA”) can be prepared. Condition: Uniform Guidance section 200.510 requires the auditee to prepare a SEFA. A complete and accurate SEFA was not provided to the audit team. Cause: During 2024, the Food Bank was the pass-through recipient for three new federal programs. The disbursements were tracked by program throughout the year, however an Assistance Listing Number was not obtained and therefore the expenditures were not identified as federal expenditures and reported on the original SEFA. Questioned Costs: None. Effect: The SEFA is used by the auditor to determine which federal programs are to be audited as major programs and to accurately report expenditures to the federal government and granting agencies. Major programs may not be properly identified in accordance with the Uniform Guidance. Recommendation: All information should be included on the SEFA by employees familiar with the grant awards. All grant awards should be evaluated for the nature of the funding and identified as federal, if applicable. A review should be performed by someone other than the preparer for accuracy and completeness. Identification of a repeat finding: No. Management’s Response: Management agrees with the finding.

Criteria: Internal controls should be designed to capture the Food Bank’s federal expenditures in order to ensure that an accurate Schedule of Expenditures of Federal Awards (“SEFA”) can be prepared. Condition: Uniform Guidance section 200.510 requires the auditee to prepare a SEFA. A complete and accurate SEFA was not provided to the audit team. Cause: During 2024, the Food Bank was the pass-through recipient for three new federal programs. The disbursements were tracked by program throughout the year, however an Assistance Listing Number was not obtained and therefore the expenditures were not identified as federal expenditures and reported on the original SEFA. Questioned Costs: None. Effect: The SEFA is used by the auditor to determine which federal programs are to be audited as major programs and to accurately report expenditures to the federal government and granting agencies. Major programs may not be properly identified in accordance with the Uniform Guidance. Recommendation: All information should be included on the SEFA by employees familiar with the grant awards. All grant awards should be evaluated for the nature of the funding and identified as federal, if applicable. A review should be performed by someone other than the preparer for accuracy and completeness. Identification of a repeat finding: No. Management’s Response: Management agrees with the finding.

Criteria: Internal controls should be designed to capture the Food Bank’s federal expenditures in order to ensure that an accurate Schedule of Expenditures of Federal Awards (“SEFA”) can be prepared. Condition: Uniform Guidance section 200.510 requires the auditee to prepare a SEFA. A complete and accurate SEFA was not provided to the audit team. Cause: During 2024, the Food Bank was the pass-through recipient for three new federal programs. The disbursements were tracked by program throughout the year, however an Assistance Listing Number was not obtained and therefore the expenditures were not identified as federal expenditures and reported on the original SEFA. Questioned Costs: None. Effect: The SEFA is used by the auditor to determine which federal programs are to be audited as major programs and to accurately report expenditures to the federal government and granting agencies. Major programs may not be properly identified in accordance with the Uniform Guidance. Recommendation: All information should be included on the SEFA by employees familiar with the grant awards. All grant awards should be evaluated for the nature of the funding and identified as federal, if applicable. A review should be performed by someone other than the preparer for accuracy and completeness. Identification of a repeat finding: No. Management’s Response: Management agrees with the finding.

Criteria: Internal controls should be designed to capture the Food Bank’s federal expenditures in order to ensure that an accurate Schedule of Expenditures of Federal Awards (“SEFA”) can be prepared. Condition: Uniform Guidance section 200.510 requires the auditee to prepare a SEFA. A complete and accurate SEFA was not provided to the audit team. Cause: During 2024, the Food Bank was the pass-through recipient for three new federal programs. The disbursements were tracked by program throughout the year, however an Assistance Listing Number was not obtained and therefore the expenditures were not identified as federal expenditures and reported on the original SEFA. Questioned Costs: None. Effect: The SEFA is used by the auditor to determine which federal programs are to be audited as major programs and to accurately report expenditures to the federal government and granting agencies. Major programs may not be properly identified in accordance with the Uniform Guidance. Recommendation: All information should be included on the SEFA by employees familiar with the grant awards. All grant awards should be evaluated for the nature of the funding and identified as federal, if applicable. A review should be performed by someone other than the preparer for accuracy and completeness. Identification of a repeat finding: No. Management’s Response: Management agrees with the finding.

Criteria: Internal controls should be designed to capture the Food Bank’s federal expenditures in order to ensure that an accurate Schedule of Expenditures of Federal Awards (“SEFA”) can be prepared. Condition: Uniform Guidance section 200.510 requires the auditee to prepare a SEFA. A complete and accurate SEFA was not provided to the audit team. Cause: During 2024, the Food Bank was the pass-through recipient for three new federal programs. The disbursements were tracked by program throughout the year, however an Assistance Listing Number was not obtained and therefore the expenditures were not identified as federal expenditures and reported on the original SEFA. Questioned Costs: None. Effect: The SEFA is used by the auditor to determine which federal programs are to be audited as major programs and to accurately report expenditures to the federal government and granting agencies. Major programs may not be properly identified in accordance with the Uniform Guidance. Recommendation: All information should be included on the SEFA by employees familiar with the grant awards. All grant awards should be evaluated for the nature of the funding and identified as federal, if applicable. A review should be performed by someone other than the preparer for accuracy and completeness. Identification of a repeat finding: No. Management’s Response: Management agrees with the finding.

Criteria: Internal controls should be designed to capture the Food Bank’s federal expenditures in order to ensure that an accurate Schedule of Expenditures of Federal Awards (“SEFA”) can be prepared. Condition: Uniform Guidance section 200.510 requires the auditee to prepare a SEFA. A complete and accurate SEFA was not provided to the audit team. Cause: During 2024, the Food Bank was the pass-through recipient for three new federal programs. The disbursements were tracked by program throughout the year, however an Assistance Listing Number was not obtained and therefore the expenditures were not identified as federal expenditures and reported on the original SEFA. Questioned Costs: None. Effect: The SEFA is used by the auditor to determine which federal programs are to be audited as major programs and to accurately report expenditures to the federal government and granting agencies. Major programs may not be properly identified in accordance with the Uniform Guidance. Recommendation: All information should be included on the SEFA by employees familiar with the grant awards. All grant awards should be evaluated for the nature of the funding and identified as federal, if applicable. A review should be performed by someone other than the preparer for accuracy and completeness. Identification of a repeat finding: No. Management’s Response: Management agrees with the finding.

Criteria: Internal controls should be designed to capture the Food Bank’s federal expenditures in order to ensure that an accurate Schedule of Expenditures of Federal Awards (“SEFA”) can be prepared. Condition: Uniform Guidance section 200.510 requires the auditee to prepare a SEFA. A complete and accurate SEFA was not provided to the audit team. Cause: During 2024, the Food Bank was the pass-through recipient for three new federal programs. The disbursements were tracked by program throughout the year, however an Assistance Listing Number was not obtained and therefore the expenditures were not identified as federal expenditures and reported on the original SEFA. Questioned Costs: None. Effect: The SEFA is used by the auditor to determine which federal programs are to be audited as major programs and to accurately report expenditures to the federal government and granting agencies. Major programs may not be properly identified in accordance with the Uniform Guidance. Recommendation: All information should be included on the SEFA by employees familiar with the grant awards. All grant awards should be evaluated for the nature of the funding and identified as federal, if applicable. A review should be performed by someone other than the preparer for accuracy and completeness. Identification of a repeat finding: No. Management’s Response: Management agrees with the finding.