FAC Explorer

Audit 36289

FY End
2022-12-31
Total Expended
$6.09M
Findings
18
Programs
5
Organization: Emergency Food Network of Tacoma and Pierce County (WA)
Year: 2022 Accepted: 2023-09-19
Auditor: Johnson Stone & Pagano P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30221 2022-001 Significant Deficiency - I
30222 2022-001 Significant Deficiency - I
30223 2022-001 Significant Deficiency - I
30224 2022-001 Significant Deficiency - I
30225 2022-001 Significant Deficiency - I
30226 2022-001 Significant Deficiency - I
30227 2022-001 Significant Deficiency - I
30228 2022-001 Significant Deficiency - I
30229 2022-001 Significant Deficiency - I
606663 2022-001 Significant Deficiency - I
606664 2022-001 Significant Deficiency - I
606665 2022-001 Significant Deficiency - I
606666 2022-001 Significant Deficiency - I
606667 2022-001 Significant Deficiency - I
606668 2022-001 Significant Deficiency - I
606669 2022-001 Significant Deficiency - I
606670 2022-001 Significant Deficiency - I
606671 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $3.52M - 0
97.024 Emergency Food and Shelter National Board Program $75,000 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $40,599 Yes 1
10.565 Commodity Supplemental Food Program $29,480 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $4,901 - 0

Contacts

Name Title Type
VZQ4RUJ4J716 Cynthia Chavez Auditee
2535841040 Craig Catlin Auditor
No contacts on file

Notes to SEFA

Title: Subwawards Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Emergency Food Network of Tacoma and Pierce County under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ("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 Emergency Food Network of Tacoma and Pierce County, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of Emergency Food Network of Tacoma and Pierce County. 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate of ten percent. Emergency Food Network of Tacoma and Pierce County passed through federal awards under ALN 21.027 to the following subrecipients: See notes to SEFA for Chart/table.

Finding Details

Finding 2022-001
Funding Agency: Department of Treasury ALN: 21.027 Criteria The Organization is required to confirm annually that in subrecipients are not suspended or debarred, and have an active system award management (""SAM"") number, in accordance with Uniform Guidance. Condition The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number. Context The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number, during the year then ended December 31, 2022. Effect Federal expenditures for ALN #21.027 were passed by the Organization to subrecipients, wherein there was a moderate possibility the subrecipients' unfavorable suspension or debarment status, or lack of an active SAM number, was undetected. Cause The Organization confirms that its subrecipients are not suspended or debarred, and whether they have an active system award management (""SAM"") number, on a bi-annual basis and confirmation was not obtained during the year then ended December 31, 2022. Auditor's Recommendation We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients' suspension and debarment and SAM number status.
Finding 2022-001
Funding Agency: Department of Treasury ALN: 21.027 Criteria The Organization is required to confirm annually that in subrecipients are not suspended or debarred, and have an active system award management (""SAM"") number, in accordance with Uniform Guidance. Condition The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number. Context The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number, during the year then ended December 31, 2022. Effect Federal expenditures for ALN #21.027 were passed by the Organization to subrecipients, wherein there was a moderate possibility the subrecipients' unfavorable suspension or debarment status, or lack of an active SAM number, was undetected. Cause The Organization confirms that its subrecipients are not suspended or debarred, and whether they have an active system award management (""SAM"") number, on a bi-annual basis and confirmation was not obtained during the year then ended December 31, 2022. Auditor's Recommendation We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients' suspension and debarment and SAM number status.
Finding 2022-001
Funding Agency: Department of Treasury ALN: 21.027 Criteria The Organization is required to confirm annually that in subrecipients are not suspended or debarred, and have an active system award management (""SAM"") number, in accordance with Uniform Guidance. Condition The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number. Context The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number, during the year then ended December 31, 2022. Effect Federal expenditures for ALN #21.027 were passed by the Organization to subrecipients, wherein there was a moderate possibility the subrecipients' unfavorable suspension or debarment status, or lack of an active SAM number, was undetected. Cause The Organization confirms that its subrecipients are not suspended or debarred, and whether they have an active system award management (""SAM"") number, on a bi-annual basis and confirmation was not obtained during the year then ended December 31, 2022. Auditor's Recommendation We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients' suspension and debarment and SAM number status.
Finding 2022-001
Funding Agency: Department of Treasury ALN: 21.027 Criteria The Organization is required to confirm annually that in subrecipients are not suspended or debarred, and have an active system award management (""SAM"") number, in accordance with Uniform Guidance. Condition The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number. Context The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number, during the year then ended December 31, 2022. Effect Federal expenditures for ALN #21.027 were passed by the Organization to subrecipients, wherein there was a moderate possibility the subrecipients' unfavorable suspension or debarment status, or lack of an active SAM number, was undetected. Cause The Organization confirms that its subrecipients are not suspended or debarred, and whether they have an active system award management (""SAM"") number, on a bi-annual basis and confirmation was not obtained during the year then ended December 31, 2022. Auditor's Recommendation We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients' suspension and debarment and SAM number status.
Finding 2022-001
Funding Agency: Department of Treasury ALN: 21.027 Criteria The Organization is required to confirm annually that in subrecipients are not suspended or debarred, and have an active system award management (""SAM"") number, in accordance with Uniform Guidance. Condition The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number. Context The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number, during the year then ended December 31, 2022. Effect Federal expenditures for ALN #21.027 were passed by the Organization to subrecipients, wherein there was a moderate possibility the subrecipients' unfavorable suspension or debarment status, or lack of an active SAM number, was undetected. Cause The Organization confirms that its subrecipients are not suspended or debarred, and whether they have an active system award management (""SAM"") number, on a bi-annual basis and confirmation was not obtained during the year then ended December 31, 2022. Auditor's Recommendation We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients' suspension and debarment and SAM number status.
Finding 2022-001
Funding Agency: Department of Treasury ALN: 21.027 Criteria The Organization is required to confirm annually that in subrecipients are not suspended or debarred, and have an active system award management (""SAM"") number, in accordance with Uniform Guidance. Condition The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number. Context The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number, during the year then ended December 31, 2022. Effect Federal expenditures for ALN #21.027 were passed by the Organization to subrecipients, wherein there was a moderate possibility the subrecipients' unfavorable suspension or debarment status, or lack of an active SAM number, was undetected. Cause The Organization confirms that its subrecipients are not suspended or debarred, and whether they have an active system award management (""SAM"") number, on a bi-annual basis and confirmation was not obtained during the year then ended December 31, 2022. Auditor's Recommendation We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients' suspension and debarment and SAM number status.
Finding 2022-001
Funding Agency: Department of Treasury ALN: 21.027 Criteria The Organization is required to confirm annually that in subrecipients are not suspended or debarred, and have an active system award management (""SAM"") number, in accordance with Uniform Guidance. Condition The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number. Context The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number, during the year then ended December 31, 2022. Effect Federal expenditures for ALN #21.027 were passed by the Organization to subrecipients, wherein there was a moderate possibility the subrecipients' unfavorable suspension or debarment status, or lack of an active SAM number, was undetected. Cause The Organization confirms that its subrecipients are not suspended or debarred, and whether they have an active system award management (""SAM"") number, on a bi-annual basis and confirmation was not obtained during the year then ended December 31, 2022. Auditor's Recommendation We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients' suspension and debarment and SAM number status.
Finding 2022-001
Funding Agency: Department of Treasury ALN: 21.027 Criteria The Organization is required to confirm annually that in subrecipients are not suspended or debarred, and have an active system award management (""SAM"") number, in accordance with Uniform Guidance. Condition The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number. Context The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number, during the year then ended December 31, 2022. Effect Federal expenditures for ALN #21.027 were passed by the Organization to subrecipients, wherein there was a moderate possibility the subrecipients' unfavorable suspension or debarment status, or lack of an active SAM number, was undetected. Cause The Organization confirms that its subrecipients are not suspended or debarred, and whether they have an active system award management (""SAM"") number, on a bi-annual basis and confirmation was not obtained during the year then ended December 31, 2022. Auditor's Recommendation We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients' suspension and debarment and SAM number status.
Finding 2022-001
Funding Agency: Department of Treasury ALN: 21.027 Criteria The Organization is required to confirm annually that in subrecipients are not suspended or debarred, and have an active system award management (""SAM"") number, in accordance with Uniform Guidance. Condition The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number. Context The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number, during the year then ended December 31, 2022. Effect Federal expenditures for ALN #21.027 were passed by the Organization to subrecipients, wherein there was a moderate possibility the subrecipients' unfavorable suspension or debarment status, or lack of an active SAM number, was undetected. Cause The Organization confirms that its subrecipients are not suspended or debarred, and whether they have an active system award management (""SAM"") number, on a bi-annual basis and confirmation was not obtained during the year then ended December 31, 2022. Auditor's Recommendation We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients' suspension and debarment and SAM number status.
Finding 2022-001
Funding Agency: Department of Treasury ALN: 21.027 Criteria The Organization is required to confirm annually that in subrecipients are not suspended or debarred, and have an active system award management (""SAM"") number, in accordance with Uniform Guidance. Condition The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number. Context The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number, during the year then ended December 31, 2022. Effect Federal expenditures for ALN #21.027 were passed by the Organization to subrecipients, wherein there was a moderate possibility the subrecipients' unfavorable suspension or debarment status, or lack of an active SAM number, was undetected. Cause The Organization confirms that its subrecipients are not suspended or debarred, and whether they have an active system award management (""SAM"") number, on a bi-annual basis and confirmation was not obtained during the year then ended December 31, 2022. Auditor's Recommendation We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients' suspension and debarment and SAM number status.
Finding 2022-001
Funding Agency: Department of Treasury ALN: 21.027 Criteria The Organization is required to confirm annually that in subrecipients are not suspended or debarred, and have an active system award management (""SAM"") number, in accordance with Uniform Guidance. Condition The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number. Context The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number, during the year then ended December 31, 2022. Effect Federal expenditures for ALN #21.027 were passed by the Organization to subrecipients, wherein there was a moderate possibility the subrecipients' unfavorable suspension or debarment status, or lack of an active SAM number, was undetected. Cause The Organization confirms that its subrecipients are not suspended or debarred, and whether they have an active system award management (""SAM"") number, on a bi-annual basis and confirmation was not obtained during the year then ended December 31, 2022. Auditor's Recommendation We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients' suspension and debarment and SAM number status.
Finding 2022-001
Funding Agency: Department of Treasury ALN: 21.027 Criteria The Organization is required to confirm annually that in subrecipients are not suspended or debarred, and have an active system award management (""SAM"") number, in accordance with Uniform Guidance. Condition The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number. Context The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number, during the year then ended December 31, 2022. Effect Federal expenditures for ALN #21.027 were passed by the Organization to subrecipients, wherein there was a moderate possibility the subrecipients' unfavorable suspension or debarment status, or lack of an active SAM number, was undetected. Cause The Organization confirms that its subrecipients are not suspended or debarred, and whether they have an active system award management (""SAM"") number, on a bi-annual basis and confirmation was not obtained during the year then ended December 31, 2022. Auditor's Recommendation We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients' suspension and debarment and SAM number status.
Finding 2022-001
Funding Agency: Department of Treasury ALN: 21.027 Criteria The Organization is required to confirm annually that in subrecipients are not suspended or debarred, and have an active system award management (""SAM"") number, in accordance with Uniform Guidance. Condition The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number. Context The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number, during the year then ended December 31, 2022. Effect Federal expenditures for ALN #21.027 were passed by the Organization to subrecipients, wherein there was a moderate possibility the subrecipients' unfavorable suspension or debarment status, or lack of an active SAM number, was undetected. Cause The Organization confirms that its subrecipients are not suspended or debarred, and whether they have an active system award management (""SAM"") number, on a bi-annual basis and confirmation was not obtained during the year then ended December 31, 2022. Auditor's Recommendation We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients' suspension and debarment and SAM number status.
Finding 2022-001
Funding Agency: Department of Treasury ALN: 21.027 Criteria The Organization is required to confirm annually that in subrecipients are not suspended or debarred, and have an active system award management (""SAM"") number, in accordance with Uniform Guidance. Condition The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number. Context The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number, during the year then ended December 31, 2022. Effect Federal expenditures for ALN #21.027 were passed by the Organization to subrecipients, wherein there was a moderate possibility the subrecipients' unfavorable suspension or debarment status, or lack of an active SAM number, was undetected. Cause The Organization confirms that its subrecipients are not suspended or debarred, and whether they have an active system award management (""SAM"") number, on a bi-annual basis and confirmation was not obtained during the year then ended December 31, 2022. Auditor's Recommendation We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients' suspension and debarment and SAM number status.
Finding 2022-001
Funding Agency: Department of Treasury ALN: 21.027 Criteria The Organization is required to confirm annually that in subrecipients are not suspended or debarred, and have an active system award management (""SAM"") number, in accordance with Uniform Guidance. Condition The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number. Context The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number, during the year then ended December 31, 2022. Effect Federal expenditures for ALN #21.027 were passed by the Organization to subrecipients, wherein there was a moderate possibility the subrecipients' unfavorable suspension or debarment status, or lack of an active SAM number, was undetected. Cause The Organization confirms that its subrecipients are not suspended or debarred, and whether they have an active system award management (""SAM"") number, on a bi-annual basis and confirmation was not obtained during the year then ended December 31, 2022. Auditor's Recommendation We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients' suspension and debarment and SAM number status.
Finding 2022-001
Funding Agency: Department of Treasury ALN: 21.027 Criteria The Organization is required to confirm annually that in subrecipients are not suspended or debarred, and have an active system award management (""SAM"") number, in accordance with Uniform Guidance. Condition The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number. Context The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number, during the year then ended December 31, 2022. Effect Federal expenditures for ALN #21.027 were passed by the Organization to subrecipients, wherein there was a moderate possibility the subrecipients' unfavorable suspension or debarment status, or lack of an active SAM number, was undetected. Cause The Organization confirms that its subrecipients are not suspended or debarred, and whether they have an active system award management (""SAM"") number, on a bi-annual basis and confirmation was not obtained during the year then ended December 31, 2022. Auditor's Recommendation We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients' suspension and debarment and SAM number status.
Finding 2022-001
Funding Agency: Department of Treasury ALN: 21.027 Criteria The Organization is required to confirm annually that in subrecipients are not suspended or debarred, and have an active system award management (""SAM"") number, in accordance with Uniform Guidance. Condition The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number. Context The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number, during the year then ended December 31, 2022. Effect Federal expenditures for ALN #21.027 were passed by the Organization to subrecipients, wherein there was a moderate possibility the subrecipients' unfavorable suspension or debarment status, or lack of an active SAM number, was undetected. Cause The Organization confirms that its subrecipients are not suspended or debarred, and whether they have an active system award management (""SAM"") number, on a bi-annual basis and confirmation was not obtained during the year then ended December 31, 2022. Auditor's Recommendation We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients' suspension and debarment and SAM number status.
Finding 2022-001
Funding Agency: Department of Treasury ALN: 21.027 Criteria The Organization is required to confirm annually that in subrecipients are not suspended or debarred, and have an active system award management (""SAM"") number, in accordance with Uniform Guidance. Condition The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number. Context The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number, during the year then ended December 31, 2022. Effect Federal expenditures for ALN #21.027 were passed by the Organization to subrecipients, wherein there was a moderate possibility the subrecipients' unfavorable suspension or debarment status, or lack of an active SAM number, was undetected. Cause The Organization confirms that its subrecipients are not suspended or debarred, and whether they have an active system award management (""SAM"") number, on a bi-annual basis and confirmation was not obtained during the year then ended December 31, 2022. Auditor's Recommendation We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients' suspension and debarment and SAM number status.