FAC Explorer

Audit 40867

FY End
2022-06-30
Total Expended
$24.70M
Findings
10
Programs
7
Organization: Oregon Food Bank, Inc. (OR)
Year: 2022 Accepted: 2022-12-20
Auditor: Kern & Thompson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46677 2022-001 - Yes N
46678 2022-001 - Yes N
46679 2022-001 - Yes N
46680 2022-001 - Yes N
46681 2022-001 - Yes N
623119 2022-001 - Yes N
623120 2022-001 - Yes N
623121 2022-001 - Yes N
623122 2022-001 - Yes N
623123 2022-001 - Yes N

Programs

ALN Program Spent Major Findings
10.568 Emergency Food Assistance Program (administrative Costs) $3.03M Yes 1
10.565 Commodity Supplemental Food Program $321,599 Yes 1
97.024 Emergency Food and Shelter National Board Program $226,959 - 0
10.569 Emergency Food Assistance Program (food Commodities) $91,712 Yes 1
10.331 Food Insecurity Nutrition Incentive Grants Program $20,810 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $20,781 - 0
10.311 Beginning Farmer and Rancher Development Program $5,708 - 0

Contacts

Name Title Type
SR4PURMYCDX8 John Ng Auditee
5036898837 Kristin Brooks Auditor
No contacts on file

Notes to SEFA

Title: 3. Food Distribution Accounting Policies: 1. Summary of Significant Accounting Policiesa. Basis of PresentationThe accompanying schedule of expenditures of federal awards includes all federal grant activity of Oregon Food Bank, Inc. under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Because the schedule presents only a selected portion of the operations of Oregon Food Bank, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Oregon Food Bank, Inc.b. Basis of AccountingThe expenditures for each federal financial assistance programs are presented in the schedule on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Oregon Food Bank, Inc. has not elected to use the 10 percent de minimis indirect cost rate. The value of USDA food commodities received during the year was estimated by the State of Oregon and USDA. The value of USDA food commodities distributed during the year includes amounts held in inventory at the beginning of the year. As of June 30, 2022, Oregon Food Bank, Inc. had an inventory of USDA food commodities of $1,331,027.
Title: 4. Assistance Listings (AL) Accounting Policies: 1. Summary of Significant Accounting Policiesa. Basis of PresentationThe accompanying schedule of expenditures of federal awards includes all federal grant activity of Oregon Food Bank, Inc. under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Because the schedule presents only a selected portion of the operations of Oregon Food Bank, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Oregon Food Bank, Inc.b. Basis of AccountingThe expenditures for each federal financial assistance programs are presented in the schedule on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Oregon Food Bank, Inc. has not elected to use the 10 percent de minimis indirect cost rate. AL numbers reported in the accompanying Schedule of Expenditures of Federal Awards are based on the beta.sam.gov.
Title: 5. Programs Involving Non-Cash Assistance Accounting Policies: 1. Summary of Significant Accounting Policiesa. Basis of PresentationThe accompanying schedule of expenditures of federal awards includes all federal grant activity of Oregon Food Bank, Inc. under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Because the schedule presents only a selected portion of the operations of Oregon Food Bank, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Oregon Food Bank, Inc.b. Basis of AccountingThe expenditures for each federal financial assistance programs are presented in the schedule on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Oregon Food Bank, Inc. has not elected to use the 10 percent de minimis indirect cost rate. Federal expenditures reported in the schedule include the following non-cash assistance programs. All values are assessed value provided by federal agency.AssistanceListing # Title Type of Assistance Value 10.565 Commodity Supplemental Food Program Food Commodities $ 321,599. 10.569 Emergency Food Assistance Program Food Commodities $19,936,005. Total $ 20,257,604

Finding Details

Finding 2022-001
2022-001 Finding ? Federal Award Type of Finding: Federal Award ? Other non-compliance over Special Tests and Provisions AL Numbers: U.S. Department of Agriculture passed through ODHS 10.565, 10.568, 10.569, Food Distribution Cluster Repeat of Prior Year Finding: 2021-003 Criteria/Requirement: The commodity receipts and distributions recorded in the general ledger as revenue and expense should reconcile to the recording of inventory transactions. Verifiable records should be maintained pursuant to 27 CFR 250.19. According to section 2 CFR 200.303, the Organization should have internal controls in place to comply with requirements of the award and federal requirements regarding the accuracy of inventory activity. Condition/Context: Receipts recognized as commodity revenue and distributions recognized as expenses did not agree to the inventory transactions as recorded in the Primarius inventory system. Large inventory adjustments were recorded within Primarius to reconcile inventory amounts. Cause: The Organization relies on the inventory system to generate entries for the accounting system. The inventory system has known shortcomings that may create variances. Effect: Total USDA commodity inventory receipts and distributions recorded may not be accurate. Questioned Costs: None Recommendation: The Organization should incorporate another level of review or reconciliation process over the monthly USDA inventory receipts and distributions to agree inventory movement with recorded revenue and expense each period.
Finding 2022-001
2022-001 Finding ? Federal Award Type of Finding: Federal Award ? Other non-compliance over Special Tests and Provisions AL Numbers: U.S. Department of Agriculture passed through ODHS 10.565, 10.568, 10.569, Food Distribution Cluster Repeat of Prior Year Finding: 2021-003 Criteria/Requirement: The commodity receipts and distributions recorded in the general ledger as revenue and expense should reconcile to the recording of inventory transactions. Verifiable records should be maintained pursuant to 27 CFR 250.19. According to section 2 CFR 200.303, the Organization should have internal controls in place to comply with requirements of the award and federal requirements regarding the accuracy of inventory activity. Condition/Context: Receipts recognized as commodity revenue and distributions recognized as expenses did not agree to the inventory transactions as recorded in the Primarius inventory system. Large inventory adjustments were recorded within Primarius to reconcile inventory amounts. Cause: The Organization relies on the inventory system to generate entries for the accounting system. The inventory system has known shortcomings that may create variances. Effect: Total USDA commodity inventory receipts and distributions recorded may not be accurate. Questioned Costs: None Recommendation: The Organization should incorporate another level of review or reconciliation process over the monthly USDA inventory receipts and distributions to agree inventory movement with recorded revenue and expense each period.
Finding 2022-001
2022-001 Finding ? Federal Award Type of Finding: Federal Award ? Other non-compliance over Special Tests and Provisions AL Numbers: U.S. Department of Agriculture passed through ODHS 10.565, 10.568, 10.569, Food Distribution Cluster Repeat of Prior Year Finding: 2021-003 Criteria/Requirement: The commodity receipts and distributions recorded in the general ledger as revenue and expense should reconcile to the recording of inventory transactions. Verifiable records should be maintained pursuant to 27 CFR 250.19. According to section 2 CFR 200.303, the Organization should have internal controls in place to comply with requirements of the award and federal requirements regarding the accuracy of inventory activity. Condition/Context: Receipts recognized as commodity revenue and distributions recognized as expenses did not agree to the inventory transactions as recorded in the Primarius inventory system. Large inventory adjustments were recorded within Primarius to reconcile inventory amounts. Cause: The Organization relies on the inventory system to generate entries for the accounting system. The inventory system has known shortcomings that may create variances. Effect: Total USDA commodity inventory receipts and distributions recorded may not be accurate. Questioned Costs: None Recommendation: The Organization should incorporate another level of review or reconciliation process over the monthly USDA inventory receipts and distributions to agree inventory movement with recorded revenue and expense each period.
Finding 2022-001
2022-001 Finding ? Federal Award Type of Finding: Federal Award ? Other non-compliance over Special Tests and Provisions AL Numbers: U.S. Department of Agriculture passed through ODHS 10.565, 10.568, 10.569, Food Distribution Cluster Repeat of Prior Year Finding: 2021-003 Criteria/Requirement: The commodity receipts and distributions recorded in the general ledger as revenue and expense should reconcile to the recording of inventory transactions. Verifiable records should be maintained pursuant to 27 CFR 250.19. According to section 2 CFR 200.303, the Organization should have internal controls in place to comply with requirements of the award and federal requirements regarding the accuracy of inventory activity. Condition/Context: Receipts recognized as commodity revenue and distributions recognized as expenses did not agree to the inventory transactions as recorded in the Primarius inventory system. Large inventory adjustments were recorded within Primarius to reconcile inventory amounts. Cause: The Organization relies on the inventory system to generate entries for the accounting system. The inventory system has known shortcomings that may create variances. Effect: Total USDA commodity inventory receipts and distributions recorded may not be accurate. Questioned Costs: None Recommendation: The Organization should incorporate another level of review or reconciliation process over the monthly USDA inventory receipts and distributions to agree inventory movement with recorded revenue and expense each period.
Finding 2022-001
2022-001 Finding ? Federal Award Type of Finding: Federal Award ? Other non-compliance over Special Tests and Provisions AL Numbers: U.S. Department of Agriculture passed through ODHS 10.565, 10.568, 10.569, Food Distribution Cluster Repeat of Prior Year Finding: 2021-003 Criteria/Requirement: The commodity receipts and distributions recorded in the general ledger as revenue and expense should reconcile to the recording of inventory transactions. Verifiable records should be maintained pursuant to 27 CFR 250.19. According to section 2 CFR 200.303, the Organization should have internal controls in place to comply with requirements of the award and federal requirements regarding the accuracy of inventory activity. Condition/Context: Receipts recognized as commodity revenue and distributions recognized as expenses did not agree to the inventory transactions as recorded in the Primarius inventory system. Large inventory adjustments were recorded within Primarius to reconcile inventory amounts. Cause: The Organization relies on the inventory system to generate entries for the accounting system. The inventory system has known shortcomings that may create variances. Effect: Total USDA commodity inventory receipts and distributions recorded may not be accurate. Questioned Costs: None Recommendation: The Organization should incorporate another level of review or reconciliation process over the monthly USDA inventory receipts and distributions to agree inventory movement with recorded revenue and expense each period.
Finding 2022-001
2022-001 Finding ? Federal Award Type of Finding: Federal Award ? Other non-compliance over Special Tests and Provisions AL Numbers: U.S. Department of Agriculture passed through ODHS 10.565, 10.568, 10.569, Food Distribution Cluster Repeat of Prior Year Finding: 2021-003 Criteria/Requirement: The commodity receipts and distributions recorded in the general ledger as revenue and expense should reconcile to the recording of inventory transactions. Verifiable records should be maintained pursuant to 27 CFR 250.19. According to section 2 CFR 200.303, the Organization should have internal controls in place to comply with requirements of the award and federal requirements regarding the accuracy of inventory activity. Condition/Context: Receipts recognized as commodity revenue and distributions recognized as expenses did not agree to the inventory transactions as recorded in the Primarius inventory system. Large inventory adjustments were recorded within Primarius to reconcile inventory amounts. Cause: The Organization relies on the inventory system to generate entries for the accounting system. The inventory system has known shortcomings that may create variances. Effect: Total USDA commodity inventory receipts and distributions recorded may not be accurate. Questioned Costs: None Recommendation: The Organization should incorporate another level of review or reconciliation process over the monthly USDA inventory receipts and distributions to agree inventory movement with recorded revenue and expense each period.
Finding 2022-001
2022-001 Finding ? Federal Award Type of Finding: Federal Award ? Other non-compliance over Special Tests and Provisions AL Numbers: U.S. Department of Agriculture passed through ODHS 10.565, 10.568, 10.569, Food Distribution Cluster Repeat of Prior Year Finding: 2021-003 Criteria/Requirement: The commodity receipts and distributions recorded in the general ledger as revenue and expense should reconcile to the recording of inventory transactions. Verifiable records should be maintained pursuant to 27 CFR 250.19. According to section 2 CFR 200.303, the Organization should have internal controls in place to comply with requirements of the award and federal requirements regarding the accuracy of inventory activity. Condition/Context: Receipts recognized as commodity revenue and distributions recognized as expenses did not agree to the inventory transactions as recorded in the Primarius inventory system. Large inventory adjustments were recorded within Primarius to reconcile inventory amounts. Cause: The Organization relies on the inventory system to generate entries for the accounting system. The inventory system has known shortcomings that may create variances. Effect: Total USDA commodity inventory receipts and distributions recorded may not be accurate. Questioned Costs: None Recommendation: The Organization should incorporate another level of review or reconciliation process over the monthly USDA inventory receipts and distributions to agree inventory movement with recorded revenue and expense each period.
Finding 2022-001
2022-001 Finding ? Federal Award Type of Finding: Federal Award ? Other non-compliance over Special Tests and Provisions AL Numbers: U.S. Department of Agriculture passed through ODHS 10.565, 10.568, 10.569, Food Distribution Cluster Repeat of Prior Year Finding: 2021-003 Criteria/Requirement: The commodity receipts and distributions recorded in the general ledger as revenue and expense should reconcile to the recording of inventory transactions. Verifiable records should be maintained pursuant to 27 CFR 250.19. According to section 2 CFR 200.303, the Organization should have internal controls in place to comply with requirements of the award and federal requirements regarding the accuracy of inventory activity. Condition/Context: Receipts recognized as commodity revenue and distributions recognized as expenses did not agree to the inventory transactions as recorded in the Primarius inventory system. Large inventory adjustments were recorded within Primarius to reconcile inventory amounts. Cause: The Organization relies on the inventory system to generate entries for the accounting system. The inventory system has known shortcomings that may create variances. Effect: Total USDA commodity inventory receipts and distributions recorded may not be accurate. Questioned Costs: None Recommendation: The Organization should incorporate another level of review or reconciliation process over the monthly USDA inventory receipts and distributions to agree inventory movement with recorded revenue and expense each period.
Finding 2022-001
2022-001 Finding ? Federal Award Type of Finding: Federal Award ? Other non-compliance over Special Tests and Provisions AL Numbers: U.S. Department of Agriculture passed through ODHS 10.565, 10.568, 10.569, Food Distribution Cluster Repeat of Prior Year Finding: 2021-003 Criteria/Requirement: The commodity receipts and distributions recorded in the general ledger as revenue and expense should reconcile to the recording of inventory transactions. Verifiable records should be maintained pursuant to 27 CFR 250.19. According to section 2 CFR 200.303, the Organization should have internal controls in place to comply with requirements of the award and federal requirements regarding the accuracy of inventory activity. Condition/Context: Receipts recognized as commodity revenue and distributions recognized as expenses did not agree to the inventory transactions as recorded in the Primarius inventory system. Large inventory adjustments were recorded within Primarius to reconcile inventory amounts. Cause: The Organization relies on the inventory system to generate entries for the accounting system. The inventory system has known shortcomings that may create variances. Effect: Total USDA commodity inventory receipts and distributions recorded may not be accurate. Questioned Costs: None Recommendation: The Organization should incorporate another level of review or reconciliation process over the monthly USDA inventory receipts and distributions to agree inventory movement with recorded revenue and expense each period.
Finding 2022-001
2022-001 Finding ? Federal Award Type of Finding: Federal Award ? Other non-compliance over Special Tests and Provisions AL Numbers: U.S. Department of Agriculture passed through ODHS 10.565, 10.568, 10.569, Food Distribution Cluster Repeat of Prior Year Finding: 2021-003 Criteria/Requirement: The commodity receipts and distributions recorded in the general ledger as revenue and expense should reconcile to the recording of inventory transactions. Verifiable records should be maintained pursuant to 27 CFR 250.19. According to section 2 CFR 200.303, the Organization should have internal controls in place to comply with requirements of the award and federal requirements regarding the accuracy of inventory activity. Condition/Context: Receipts recognized as commodity revenue and distributions recognized as expenses did not agree to the inventory transactions as recorded in the Primarius inventory system. Large inventory adjustments were recorded within Primarius to reconcile inventory amounts. Cause: The Organization relies on the inventory system to generate entries for the accounting system. The inventory system has known shortcomings that may create variances. Effect: Total USDA commodity inventory receipts and distributions recorded may not be accurate. Questioned Costs: None Recommendation: The Organization should incorporate another level of review or reconciliation process over the monthly USDA inventory receipts and distributions to agree inventory movement with recorded revenue and expense each period.