FAC Explorer

Audit 370003

FY End
2024-12-31
Total Expended
$13.99M
Findings
1
Programs
8
Organization: Second Harvest Food Bank of the Mahoning Valley (OH)
Year: 2024 Accepted: 2025-09-30
Auditor: Packer Thomas

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1158054 2024-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $7.15M Yes 1
93.667 Social Services Block Grant $5.58M Yes 0
10.565 Commodity Supplemental Food Program $563,784 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $174,887 Yes 0
10.568 Emergency Food Assistance Program (administrative Costs) $168,425 Yes 0
10.187 The Emergency Food Assistance Program (tefap) Commodity Credit Corporation Eligible Recipient Funds $131,487 Yes 0
10.182 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $120,513 Yes 0
97.024 Emergency Food and Shelter National Board Program $61,822 Yes 0

Contacts

Name Title Type
G1UDLPJBCCE5 Mike Iberis Auditee
3307925522 Cynthia Wollet Auditor
No contacts on file

Notes to SEFA

THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (THE SCHEDULE) INCLUDES THE FEDERAL AWARD ACTIVITY OF THE SECOND HARVEST FOOD BANK OF THE MAHONING VALLEY (FOOD BANK) 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 FOOD BANK, IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN NET ASSETS OR CASH FLOWS OF THE FOOD BANK.
NONMONETARY ASSISTANCE IS REPORTED IN THE SCHEDULE AT THE APPROXIMATE AVERAGE WHOLESALE VALUE OF ONE POUND OF DONATED PRODUCT AT THE NATIONAL LEVEL FOR THE COMMODITIES RECEIVED AND DISBURSED.

Finding Details

Finding 2024-002
Federal Expenditure Tracking (Emergency Food Assistance Program - Food Commodities) Criteria: Management is responsible for maintaining accurate records and implementing controls to properly calculate and report federal awards and expenditures in accordance with program requirements and the Uniform Guidance. Condition: The Company did not correctly calculate federal awards and expenditures for the Emergency Food Assistance Program (Food Commodities) based on the weights of food received and distributed for the program. Cause: The miscalculation resulted from errors in applying the appropriate commodity weights when determining the federal award amounts and related expenditures. Effect: Federal expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) were originally calculated incorrectly. Recommendation: Management should strengthen internal controls over the calculation and tracking of federal expenditures by ensuring commodity weights are accurately applied. This may include implementing a standardized calculation process, reconciling record of food received to supporting documentation, and performing supervisory review before amounts are reported on the SEFA.