FAC Explorer

Audit 364383

FY End
2024-12-31
Total Expended
$4.28M
Findings
2
Programs
7
Organization: Alternatives to Hunger (WA)
Year: 2024 Accepted: 2025-08-15
Auditor: Greenwood Ohlund Ps

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
573725 2024-001 Material Weakness Yes E
1150167 2024-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $576,000 - 0
10.569 Emergency Food Assistance Program (food Commodities) $415,545 Yes 0
10.182 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $152,959 Yes 0
97.024 Emergency Food and Shelter National Board Program $53,760 - 0
10.187 The Emergency Food Assistance Program (tefap) Commodity Credit Corporation Eligible Recipient Funds $41,076 Yes 0
10.568 Emergency Food Assistance Program (administrative Costs) $27,386 Yes 0
14.218 Community Development Block Grants/entitlement Grants $25,139 - 0

Contacts

Name Title Type
SYBCLXUJEYX7 Ben Twigg Auditee
3606760392 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 Alternatives to Hunger dba Bellingham Food Bank (the Organization) under programs of the federal government for the year ended December 31, 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 2024-001
Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.569 Federal Program Name: Emergency Food Assistance Program (Food Commodities) Cluster Name: Food Distribution Cluster Pass-through Entity: Washington State Department of Agriculture Pass-through Award Numbers: K4738 and K5698 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Federal regulations and the OMB Compliance Supplement require that grantees verify eligibility for individuals before providing food distributions and maintain records documenting such eligibility. Condition: Alternatives to Hunger dba Bellingham Food Bank (the Organization) did not require intake forms be completed by recipients of food commodities at certain distribution centers to determine and document eligibility throughout the entire year. No other verification was performed to determine whether individuals were eligible before receiving food commodities. Cause and Context: The Organization did not finish implementing its new eligibility verification process until mid-2024 and, as such, was not in compliance with these requirements for the full year. Effect: Food commodities may have been distributed to individuals who were not eligible to receive them. Questioned costs: There are no questioned costs associated with this finding as there were no direct payments provided by the Organization to recipients of food commodities from the program. Repeat finding: This is a repeat finding of finding 2023-001 from the prior year audit. Recommendation: The Organization should consistently obtain client intake data and retain such records to ensure compliance with eligibility requirements. Views of responsible officials: There is no disagreement with the finding.
Finding 2024-001
Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.569 Federal Program Name: Emergency Food Assistance Program (Food Commodities) Cluster Name: Food Distribution Cluster Pass-through Entity: Washington State Department of Agriculture Pass-through Award Numbers: K4738 and K5698 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Federal regulations and the OMB Compliance Supplement require that grantees verify eligibility for individuals before providing food distributions and maintain records documenting such eligibility. Condition: Alternatives to Hunger dba Bellingham Food Bank (the Organization) did not require intake forms be completed by recipients of food commodities at certain distribution centers to determine and document eligibility throughout the entire year. No other verification was performed to determine whether individuals were eligible before receiving food commodities. Cause and Context: The Organization did not finish implementing its new eligibility verification process until mid-2024 and, as such, was not in compliance with these requirements for the full year. Effect: Food commodities may have been distributed to individuals who were not eligible to receive them. Questioned costs: There are no questioned costs associated with this finding as there were no direct payments provided by the Organization to recipients of food commodities from the program. Repeat finding: This is a repeat finding of finding 2023-001 from the prior year audit. Recommendation: The Organization should consistently obtain client intake data and retain such records to ensure compliance with eligibility requirements. Views of responsible officials: There is no disagreement with the finding.