2022-001 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: 7 CFR Section 250.19(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate supporting documents and required components, this finding relates to one component regarding lack of a signoff not lack of documentation. Condition: During our testing, we noted the following: - The invoices created as a result of USDA orders being made were not consistently signed off on by the recipient agency representative upon pick up or delivery of the commodities. Cause: The Food Bank will always try to get these signatures but there are instances where the recipient agency representative will leave without signing. There is no check for the signoff prior to the recipient agency departing with the goods. Effect: The Food Bank does not have consistent documentation, via a signoff, that goods noted on the invoice were picked up by the recipient agency. Questioned Costs: None Context/Sampling: We selected 40 USDA orders across all recipient agencies. 10 of which were from the top 5 volume sites in 2022 and 30 picked haphazardly. Of these 40, there were 4 instances where the invoice was missing a signature from the recipient agency. The invoice is generated from the same software used by the Food Bank to track inventory throughout the year and at year end. During our testing of the components of this software, specifically, values, receipts of inventory, distributions of inventory, and year end test counts of inventory, we found these transactions to be properly supported and recorded. Repeat Finding: No Recommendation: The Food Bank should ensure that when the recipient agencies pick up or have orders delivered, they do not leave without the invoice being properly signed off on. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
2022-002 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: : 2 CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted the following: - The contractors utilized by the Food Bank in 2022 were not properly checked for compliance requirements regarding debarment. They did not have a control in place to ensure the contractors used for their covered transactions were not made with a debarred or suspended party. Cause: The Food Bank did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Effect: The Food Bank is not in compliance with 2 CFR Section 200.213. The Food Bank is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the Food Bank could be overpaying for goods and services. Questioned Costs: None Context/Sampling: The Food Bank performed a subsequent review of all vendors paid with federal dollars under the major program, noting none of the vendors used were precluded from being paid with federal dollars. Repeat Finding: No Recommendation: We recommend that the Food Bank review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
2022-001 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: 7 CFR Section 250.19(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate supporting documents and required components, this finding relates to one component regarding lack of a signoff not lack of documentation. Condition: During our testing, we noted the following: - The invoices created as a result of USDA orders being made were not consistently signed off on by the recipient agency representative upon pick up or delivery of the commodities. Cause: The Food Bank will always try to get these signatures but there are instances where the recipient agency representative will leave without signing. There is no check for the signoff prior to the recipient agency departing with the goods. Effect: The Food Bank does not have consistent documentation, via a signoff, that goods noted on the invoice were picked up by the recipient agency. Questioned Costs: None Context/Sampling: We selected 40 USDA orders across all recipient agencies. 10 of which were from the top 5 volume sites in 2022 and 30 picked haphazardly. Of these 40, there were 4 instances where the invoice was missing a signature from the recipient agency. The invoice is generated from the same software used by the Food Bank to track inventory throughout the year and at year end. During our testing of the components of this software, specifically, values, receipts of inventory, distributions of inventory, and year end test counts of inventory, we found these transactions to be properly supported and recorded. Repeat Finding: No Recommendation: The Food Bank should ensure that when the recipient agencies pick up or have orders delivered, they do not leave without the invoice being properly signed off on. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
2022-002 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: : 2 CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted the following: - The contractors utilized by the Food Bank in 2022 were not properly checked for compliance requirements regarding debarment. They did not have a control in place to ensure the contractors used for their covered transactions were not made with a debarred or suspended party. Cause: The Food Bank did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Effect: The Food Bank is not in compliance with 2 CFR Section 200.213. The Food Bank is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the Food Bank could be overpaying for goods and services. Questioned Costs: None Context/Sampling: The Food Bank performed a subsequent review of all vendors paid with federal dollars under the major program, noting none of the vendors used were precluded from being paid with federal dollars. Repeat Finding: No Recommendation: We recommend that the Food Bank review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
2022-001 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: 7 CFR Section 250.19(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate supporting documents and required components, this finding relates to one component regarding lack of a signoff not lack of documentation. Condition: During our testing, we noted the following: - The invoices created as a result of USDA orders being made were not consistently signed off on by the recipient agency representative upon pick up or delivery of the commodities. Cause: The Food Bank will always try to get these signatures but there are instances where the recipient agency representative will leave without signing. There is no check for the signoff prior to the recipient agency departing with the goods. Effect: The Food Bank does not have consistent documentation, via a signoff, that goods noted on the invoice were picked up by the recipient agency. Questioned Costs: None Context/Sampling: We selected 40 USDA orders across all recipient agencies. 10 of which were from the top 5 volume sites in 2022 and 30 picked haphazardly. Of these 40, there were 4 instances where the invoice was missing a signature from the recipient agency. The invoice is generated from the same software used by the Food Bank to track inventory throughout the year and at year end. During our testing of the components of this software, specifically, values, receipts of inventory, distributions of inventory, and year end test counts of inventory, we found these transactions to be properly supported and recorded. Repeat Finding: No Recommendation: The Food Bank should ensure that when the recipient agencies pick up or have orders delivered, they do not leave without the invoice being properly signed off on. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
2022-002 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: : 2 CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted the following: - The contractors utilized by the Food Bank in 2022 were not properly checked for compliance requirements regarding debarment. They did not have a control in place to ensure the contractors used for their covered transactions were not made with a debarred or suspended party. Cause: The Food Bank did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Effect: The Food Bank is not in compliance with 2 CFR Section 200.213. The Food Bank is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the Food Bank could be overpaying for goods and services. Questioned Costs: None Context/Sampling: The Food Bank performed a subsequent review of all vendors paid with federal dollars under the major program, noting none of the vendors used were precluded from being paid with federal dollars. Repeat Finding: No Recommendation: We recommend that the Food Bank review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
2022-001 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: 7 CFR Section 250.19(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate supporting documents and required components, this finding relates to one component regarding lack of a signoff not lack of documentation. Condition: During our testing, we noted the following: - The invoices created as a result of USDA orders being made were not consistently signed off on by the recipient agency representative upon pick up or delivery of the commodities. Cause: The Food Bank will always try to get these signatures but there are instances where the recipient agency representative will leave without signing. There is no check for the signoff prior to the recipient agency departing with the goods. Effect: The Food Bank does not have consistent documentation, via a signoff, that goods noted on the invoice were picked up by the recipient agency. Questioned Costs: None Context/Sampling: We selected 40 USDA orders across all recipient agencies. 10 of which were from the top 5 volume sites in 2022 and 30 picked haphazardly. Of these 40, there were 4 instances where the invoice was missing a signature from the recipient agency. The invoice is generated from the same software used by the Food Bank to track inventory throughout the year and at year end. During our testing of the components of this software, specifically, values, receipts of inventory, distributions of inventory, and year end test counts of inventory, we found these transactions to be properly supported and recorded. Repeat Finding: No Recommendation: The Food Bank should ensure that when the recipient agencies pick up or have orders delivered, they do not leave without the invoice being properly signed off on. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
2022-002 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: : 2 CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted the following: - The contractors utilized by the Food Bank in 2022 were not properly checked for compliance requirements regarding debarment. They did not have a control in place to ensure the contractors used for their covered transactions were not made with a debarred or suspended party. Cause: The Food Bank did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Effect: The Food Bank is not in compliance with 2 CFR Section 200.213. The Food Bank is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the Food Bank could be overpaying for goods and services. Questioned Costs: None Context/Sampling: The Food Bank performed a subsequent review of all vendors paid with federal dollars under the major program, noting none of the vendors used were precluded from being paid with federal dollars. Repeat Finding: No Recommendation: We recommend that the Food Bank review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
2022-001 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: 7 CFR Section 250.19(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate supporting documents and required components, this finding relates to one component regarding lack of a signoff not lack of documentation. Condition: During our testing, we noted the following: - The invoices created as a result of USDA orders being made were not consistently signed off on by the recipient agency representative upon pick up or delivery of the commodities. Cause: The Food Bank will always try to get these signatures but there are instances where the recipient agency representative will leave without signing. There is no check for the signoff prior to the recipient agency departing with the goods. Effect: The Food Bank does not have consistent documentation, via a signoff, that goods noted on the invoice were picked up by the recipient agency. Questioned Costs: None Context/Sampling: We selected 40 USDA orders across all recipient agencies. 10 of which were from the top 5 volume sites in 2022 and 30 picked haphazardly. Of these 40, there were 4 instances where the invoice was missing a signature from the recipient agency. The invoice is generated from the same software used by the Food Bank to track inventory throughout the year and at year end. During our testing of the components of this software, specifically, values, receipts of inventory, distributions of inventory, and year end test counts of inventory, we found these transactions to be properly supported and recorded. Repeat Finding: No Recommendation: The Food Bank should ensure that when the recipient agencies pick up or have orders delivered, they do not leave without the invoice being properly signed off on. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
2022-002 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: : 2 CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted the following: - The contractors utilized by the Food Bank in 2022 were not properly checked for compliance requirements regarding debarment. They did not have a control in place to ensure the contractors used for their covered transactions were not made with a debarred or suspended party. Cause: The Food Bank did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Effect: The Food Bank is not in compliance with 2 CFR Section 200.213. The Food Bank is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the Food Bank could be overpaying for goods and services. Questioned Costs: None Context/Sampling: The Food Bank performed a subsequent review of all vendors paid with federal dollars under the major program, noting none of the vendors used were precluded from being paid with federal dollars. Repeat Finding: No Recommendation: We recommend that the Food Bank review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
2022-001 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: 7 CFR Section 250.19(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate supporting documents and required components, this finding relates to one component regarding lack of a signoff not lack of documentation. Condition: During our testing, we noted the following: - The invoices created as a result of USDA orders being made were not consistently signed off on by the recipient agency representative upon pick up or delivery of the commodities. Cause: The Food Bank will always try to get these signatures but there are instances where the recipient agency representative will leave without signing. There is no check for the signoff prior to the recipient agency departing with the goods. Effect: The Food Bank does not have consistent documentation, via a signoff, that goods noted on the invoice were picked up by the recipient agency. Questioned Costs: None Context/Sampling: We selected 40 USDA orders across all recipient agencies. 10 of which were from the top 5 volume sites in 2022 and 30 picked haphazardly. Of these 40, there were 4 instances where the invoice was missing a signature from the recipient agency. The invoice is generated from the same software used by the Food Bank to track inventory throughout the year and at year end. During our testing of the components of this software, specifically, values, receipts of inventory, distributions of inventory, and year end test counts of inventory, we found these transactions to be properly supported and recorded. Repeat Finding: No Recommendation: The Food Bank should ensure that when the recipient agencies pick up or have orders delivered, they do not leave without the invoice being properly signed off on. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
2022-002 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: : 2 CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted the following: - The contractors utilized by the Food Bank in 2022 were not properly checked for compliance requirements regarding debarment. They did not have a control in place to ensure the contractors used for their covered transactions were not made with a debarred or suspended party. Cause: The Food Bank did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Effect: The Food Bank is not in compliance with 2 CFR Section 200.213. The Food Bank is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the Food Bank could be overpaying for goods and services. Questioned Costs: None Context/Sampling: The Food Bank performed a subsequent review of all vendors paid with federal dollars under the major program, noting none of the vendors used were precluded from being paid with federal dollars. Repeat Finding: No Recommendation: We recommend that the Food Bank review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
2022-001 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: 7 CFR Section 250.19(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate supporting documents and required components, this finding relates to one component regarding lack of a signoff not lack of documentation. Condition: During our testing, we noted the following: - The invoices created as a result of USDA orders being made were not consistently signed off on by the recipient agency representative upon pick up or delivery of the commodities. Cause: The Food Bank will always try to get these signatures but there are instances where the recipient agency representative will leave without signing. There is no check for the signoff prior to the recipient agency departing with the goods. Effect: The Food Bank does not have consistent documentation, via a signoff, that goods noted on the invoice were picked up by the recipient agency. Questioned Costs: None Context/Sampling: We selected 40 USDA orders across all recipient agencies. 10 of which were from the top 5 volume sites in 2022 and 30 picked haphazardly. Of these 40, there were 4 instances where the invoice was missing a signature from the recipient agency. The invoice is generated from the same software used by the Food Bank to track inventory throughout the year and at year end. During our testing of the components of this software, specifically, values, receipts of inventory, distributions of inventory, and year end test counts of inventory, we found these transactions to be properly supported and recorded. Repeat Finding: No Recommendation: The Food Bank should ensure that when the recipient agencies pick up or have orders delivered, they do not leave without the invoice being properly signed off on. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
2022-002 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: : 2 CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted the following: - The contractors utilized by the Food Bank in 2022 were not properly checked for compliance requirements regarding debarment. They did not have a control in place to ensure the contractors used for their covered transactions were not made with a debarred or suspended party. Cause: The Food Bank did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Effect: The Food Bank is not in compliance with 2 CFR Section 200.213. The Food Bank is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the Food Bank could be overpaying for goods and services. Questioned Costs: None Context/Sampling: The Food Bank performed a subsequent review of all vendors paid with federal dollars under the major program, noting none of the vendors used were precluded from being paid with federal dollars. Repeat Finding: No Recommendation: We recommend that the Food Bank review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
2022-001 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: 7 CFR Section 250.19(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate supporting documents and required components, this finding relates to one component regarding lack of a signoff not lack of documentation. Condition: During our testing, we noted the following: - The invoices created as a result of USDA orders being made were not consistently signed off on by the recipient agency representative upon pick up or delivery of the commodities. Cause: The Food Bank will always try to get these signatures but there are instances where the recipient agency representative will leave without signing. There is no check for the signoff prior to the recipient agency departing with the goods. Effect: The Food Bank does not have consistent documentation, via a signoff, that goods noted on the invoice were picked up by the recipient agency. Questioned Costs: None Context/Sampling: We selected 40 USDA orders across all recipient agencies. 10 of which were from the top 5 volume sites in 2022 and 30 picked haphazardly. Of these 40, there were 4 instances where the invoice was missing a signature from the recipient agency. The invoice is generated from the same software used by the Food Bank to track inventory throughout the year and at year end. During our testing of the components of this software, specifically, values, receipts of inventory, distributions of inventory, and year end test counts of inventory, we found these transactions to be properly supported and recorded. Repeat Finding: No Recommendation: The Food Bank should ensure that when the recipient agencies pick up or have orders delivered, they do not leave without the invoice being properly signed off on. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
2022-002 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: : 2 CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted the following: - The contractors utilized by the Food Bank in 2022 were not properly checked for compliance requirements regarding debarment. They did not have a control in place to ensure the contractors used for their covered transactions were not made with a debarred or suspended party. Cause: The Food Bank did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Effect: The Food Bank is not in compliance with 2 CFR Section 200.213. The Food Bank is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the Food Bank could be overpaying for goods and services. Questioned Costs: None Context/Sampling: The Food Bank performed a subsequent review of all vendors paid with federal dollars under the major program, noting none of the vendors used were precluded from being paid with federal dollars. Repeat Finding: No Recommendation: We recommend that the Food Bank review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
2022-001 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: 7 CFR Section 250.19(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate supporting documents and required components, this finding relates to one component regarding lack of a signoff not lack of documentation. Condition: During our testing, we noted the following: - The invoices created as a result of USDA orders being made were not consistently signed off on by the recipient agency representative upon pick up or delivery of the commodities. Cause: The Food Bank will always try to get these signatures but there are instances where the recipient agency representative will leave without signing. There is no check for the signoff prior to the recipient agency departing with the goods. Effect: The Food Bank does not have consistent documentation, via a signoff, that goods noted on the invoice were picked up by the recipient agency. Questioned Costs: None Context/Sampling: We selected 40 USDA orders across all recipient agencies. 10 of which were from the top 5 volume sites in 2022 and 30 picked haphazardly. Of these 40, there were 4 instances where the invoice was missing a signature from the recipient agency. The invoice is generated from the same software used by the Food Bank to track inventory throughout the year and at year end. During our testing of the components of this software, specifically, values, receipts of inventory, distributions of inventory, and year end test counts of inventory, we found these transactions to be properly supported and recorded. Repeat Finding: No Recommendation: The Food Bank should ensure that when the recipient agencies pick up or have orders delivered, they do not leave without the invoice being properly signed off on. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
2022-002 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: : 2 CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted the following: - The contractors utilized by the Food Bank in 2022 were not properly checked for compliance requirements regarding debarment. They did not have a control in place to ensure the contractors used for their covered transactions were not made with a debarred or suspended party. Cause: The Food Bank did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Effect: The Food Bank is not in compliance with 2 CFR Section 200.213. The Food Bank is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the Food Bank could be overpaying for goods and services. Questioned Costs: None Context/Sampling: The Food Bank performed a subsequent review of all vendors paid with federal dollars under the major program, noting none of the vendors used were precluded from being paid with federal dollars. Repeat Finding: No Recommendation: We recommend that the Food Bank review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
2022-001 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: 7 CFR Section 250.19(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate supporting documents and required components, this finding relates to one component regarding lack of a signoff not lack of documentation. Condition: During our testing, we noted the following: - The invoices created as a result of USDA orders being made were not consistently signed off on by the recipient agency representative upon pick up or delivery of the commodities. Cause: The Food Bank will always try to get these signatures but there are instances where the recipient agency representative will leave without signing. There is no check for the signoff prior to the recipient agency departing with the goods. Effect: The Food Bank does not have consistent documentation, via a signoff, that goods noted on the invoice were picked up by the recipient agency. Questioned Costs: None Context/Sampling: We selected 40 USDA orders across all recipient agencies. 10 of which were from the top 5 volume sites in 2022 and 30 picked haphazardly. Of these 40, there were 4 instances where the invoice was missing a signature from the recipient agency. The invoice is generated from the same software used by the Food Bank to track inventory throughout the year and at year end. During our testing of the components of this software, specifically, values, receipts of inventory, distributions of inventory, and year end test counts of inventory, we found these transactions to be properly supported and recorded. Repeat Finding: No Recommendation: The Food Bank should ensure that when the recipient agencies pick up or have orders delivered, they do not leave without the invoice being properly signed off on. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.
2022-002 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 , 10.569 Pass-through Grant Numbers: 4NY810809, 4NY100105, 4NY430803, 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: : 2 CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted the following: - The contractors utilized by the Food Bank in 2022 were not properly checked for compliance requirements regarding debarment. They did not have a control in place to ensure the contractors used for their covered transactions were not made with a debarred or suspended party. Cause: The Food Bank did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Effect: The Food Bank is not in compliance with 2 CFR Section 200.213. The Food Bank is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the Food Bank could be overpaying for goods and services. Questioned Costs: None Context/Sampling: The Food Bank performed a subsequent review of all vendors paid with federal dollars under the major program, noting none of the vendors used were precluded from being paid with federal dollars. Repeat Finding: No Recommendation: We recommend that the Food Bank review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.