FAC Explorer

Audit 372138

FY End
2024-12-31
Total Expended
$917,283
Findings
1
Programs
6
Organization: Community Food & Agriculture Coalition, Inc. (MT)
Year: 2024 Accepted: 2025-11-13
Auditor: CARVER FLOREK & JAMES CPA'S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1162338 2024-001 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
10.331 GUS SCHUMACHER NUTRITION INCENTIVE PROGRAM $431,220 Yes 1
10.576 SENIOR FARMERS MARKET NUTRITION PROGRAM $206,066 Yes 0
10.311 BEGINNING FARMER AND RANCHER DEVELOPMENT PROGRAM $181,051 Yes 0
10.303 INTEGRATED PROGRAMS $51,106 Yes 0
10.912 ENVIRONMENTAL QUALITY INCENTIVES PROGRAM $42,840 Yes 0
10.175 FARMERS MARKET AND LOCAL FOOD PROMOTION PROGRAM $5,000 Yes 0

Contacts

Name Title Type
M1JEBRF5UJX8 Bonnie Buckingham Auditee
4069261625 Keegan Witt Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Community Food & Agriculture Coalition (CFAC) 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 Title 2 US 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 CFAC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CFAC.
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.
CFAC has elected to use the 10 percent de minimis indirect cost rate allowed.
CFAC did not pass any funds to sub-recipients

Finding Details

Finding 2024-001
2024 – 001 LACK OF APPROVALS ON FEDERAL REIMBURSEMENT REQUEST Criteria: Organizational controls and compliance requirements note that approvals must be evident in order to submit reimbursement request to the granting agency. Condition: During our testing of the USDA Gus Schumacher Nutrition Incentive Program, we found that the Organization did not have approvals for 2 out of the 6 reimbursement request sampled. Cause: Unknown. Effect: The Organization did not follow the applicable control policy activities. Recommendation: We recommend that the Organization develop a sound structure of reporting and control lines to establish the proper controls that must be completed prior to any request activity.