Audit 384099

FY End

2025-06-30

Total Expended

$4.84M

Findings

Programs

Organization: West Ohio Food Bank (OH)

Year: 2025 Accepted: 2026-01-28

Auditor: E S EVANS AND COMPANY

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
1170824	2025-001	Material Weakness	Yes	E

Programs

ALN	Program	Spent	Major
10.569	EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES)	$1.89M	Yes
93.558	TEMPORARY ASSISTANCE FOR NEEDY FAMILIES	$921,034	Yes
10.182	PANDEMIC RELIEF ACTIVITIES: LOCAL FOOD PURCHASE AGREEMENTS WITH STATES, TRIBES, AND LOCAL GOVERNMENTS	$531,049	Yes
10.187	THE EMERGENCY FOOD ASSISTANCE PROGRAM (TEFAP) COMMODITY CREDIT CORPORATION ELIGIBLE RECIPIENT FUNDS	$490,953	Yes
10.565	COMMODITY SUPPLEMENTAL FOOD PROGRAM	$167,060	Yes
10.568	EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS)	$156,335	Yes
10.194	COMMODITY CREDIT CORPORATION (CCC) FUNDING TO ALLEVIATE EMERGENCY SUPPLY CHAIN DISRUPTION IN THE COMMODITY SUPPLEMENTAL FOOD PROGRAM (CSFP)	$73,782	Yes
93.667	SOCIAL SERVICES BLOCK GRANT	$20,964	Yes
10.561	STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM	$9,809	Yes

Contacts

Name	Title	Type
MRJNVZGJTE73	Tommie Harner	Auditee
4192227946	Jennifer Birkemeier, Cpa, Cfe	Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal award activity of West Ohio Food Bank (the Organization) under programs of the federal government for the year ended June 30, 2025. The information on this Schedule is prepared in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, 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.

Noncash assistance recorded in the Schedule consists of food commodities donated by various grantors. The donated food commodities are valued at the estimated fair value of $1.97 per pound (as valued by Feeding America). The Organization’s accounting policy for donated inventories is more fully described in Note A of the financial statements and follows accounting principles generally accepted in the United States of America.

Finding Details

Finding 2025-001

Noncompliance – Eligibility Food Distribution Cluster CFDA 10.565 Commodity Supplemental Food Program G-2425-17-0759 U.S. Department of Agriculture Criteria: The Senior Box Distribution Program requires that recipients complete a new application and be approved for participation every twelve months. Condition: During our testing of the Food Distribution Cluster, it was found that 11 of the 60 recipients of the Senior Box Distribution Program selected for testing were receiving a distribution based on a completed and approved application that was more than twelve months old. Cause: Staff responsible for the program during the year were not monitoring application dates and renewing expiring applications in a timely manner. Effect: If updated eligibility information is not received per program guidelines, distributions could be made to recipients whom are no longer eligible for the program. Known Questioned Costs: We identified: 11 individuals x the average cost of a Program box: $26.56 = $292.16 Likely Questioned Costs: Based on our sample results, we estimate that an additional 3,300 Program boxes x the average cost of a Program box $26.56 = $87,648.00 worth of Program boxes may have been distributed to individuals with expired applications on file. Context: Sixty Senior Box distributions were tested. Eleven were found to be distributed without a valid application on file. Repeat Finding? No. Recommendation: It is our recommendation that the agency implement internal control procedures to ensure that all applications are renewed within a twelve-month period, and that recipients without a valid application on file do not receive distributions until a valid, up-to-date application has been obtained. Views of responsible individuals and planned corrective action: West Ohio Food Bank agrees with this finding. Please refer to the corrective action plan on Page 34.