FAC Explorer

Audit 385679

FY End
2025-06-30
Total Expended
$14.00M
Findings
1
Programs
7
Organization: Community Food Bank of Eastern Oklahoma, INC (OK)
Year: 2025 Accepted: 2026-02-05
Auditor: HOGANTAYLOR LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1172494 2025-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $10.26M Yes 1
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $1.27M Yes 0
10.182 PANDEMIC RELIEF ACTIVITIES: LOCAL FOOD PURCHASE AGREEMENTS WITH STATES, TRIBES, AND LOCAL GOVERNMENTS $1.21M Yes 0
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $367,999 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $222,988 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $172,500 Yes 0
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM $102,908 Yes 0

Contacts

Name Title Type
SFDLFW6J2NL1 Andy Gorham Auditee
9187452333 Karla Davis Auditor
No contacts on file

Notes to SEFA

Nonmonetary assistance is reported in the Schedule based on the amount expended and is valued at amounts established by the USDA. At June 30, 2025, the Organization had USDA commodities inventory of $444,502 based on USDA assessed values as follows:

Finding Details

Finding 2025-002
Finding: Item 2025-002 – USDA Commodities Distributed Significant Deficiency Federal Program – Food Distribution Cluster AL Number – 10.569 Federal Award Numbers – 72208 Federal Award Year – June 30, 2023 Federal Agency – U.S. Department of Agriculture Pass-Through Entity – Oklahoma Department of Human Services Criteria: Accurate and complete records must be maintained with respect to the receipt, distribution/use, and inventory of USDA Foods, including end products processed from USDA Foods in TEFAP. Failure to maintain records required by 7 CFR section 250.19 is considered prima facie evidence of improper distribution or loss of USDA Foods, and the agency processor or entity is liable for the value of the food or replacement of the food in kind (7 CFR sections 250.16 and 250.19(a)). Condition/context: The Organization was unable to provide documentation supporting the precise value and quantity of USDA commodities distributed during June 2025. As a result, the initial financial statements and Schedule of Expenditures of Federal Awards (SEFA) included estimated June 2025 amounts derived from an allocation of combined June and July 2025 distribution data. Subsequent to the initial reporting, management obtained third party documentation supporting June 2025 USDA commodity activity and recorded adjusting journal entries to accurately reflect the June distribution amounts and the related impact to the SEFA. Based on the corrected information, no questioned costs are associated with this condition. Cause: A ransomware attack in June 2025 destroyed supporting documentation needed to determine the actual value of USDA commodities distributed for the specified month. Effect: The Organization included estimated, instead of actual, June 2025 amounts derived from an allocation of combined June and July 2025 distribution data. Questioned cost: Not applicable. Repeat finding: Not applicable. Recommendation: The Organization should implement IT security measures, including offsite backups and disaster recovery testing, to ensure critical compliance documentation is preserved and accessible in the event of a system failure or cyberattack. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.