Type of Finding: Material Weakness in internal controls over compliance Criteria: An Organization?s internal control over compliance is a process designed to provide reasonable assurance that the Federal Award Compliance requirements are met. Condition: The Organization failed to properly monitor for obsolete inventory, resulting in a loss of USDA goods during 2022. Effect: Write off obsolete inventory and reporting to Virginia Department of Agriculture and Consumer Services for remedial action. Cause: Due to impacts of COVID-19, several agency distributions sites and on-site USDA distributions at the Organization had to be cancelled to comply with to social distancing measures. As a result, the Organization was not able to distribute USDA commodities prior to expiration date. The Organization did not distribute USDA commodities timely resulting in a write off for expired inventory. Questioned Costs: None Recommendation: We recommend that management regularly monitor and review for aged inventory to ensure goods are properly distributed prior to expiration. Views of Responsible Officials and Planned Corrective Actions: Management agrees with comments regarding the material weakness in internal controls over compliance. See corrective action plan.
Type of Finding: Material Weakness in internal controls over compliance Criteria: An Organization?s internal control over compliance is a process designed to provide reasonable assurance that the Federal Award Compliance requirements are met. Condition: The Organization failed to properly monitor for obsolete inventory, resulting in a loss of USDA goods during 2022. Effect: Write off obsolete inventory and reporting to Virginia Department of Agriculture and Consumer Services for remedial action. Cause: Due to impacts of COVID-19, several agency distributions sites and on-site USDA distributions at the Organization had to be cancelled to comply with to social distancing measures. As a result, the Organization was not able to distribute USDA commodities prior to expiration date. The Organization did not distribute USDA commodities timely resulting in a write off for expired inventory. Questioned Costs: None Recommendation: We recommend that management regularly monitor and review for aged inventory to ensure goods are properly distributed prior to expiration. Views of Responsible Officials and Planned Corrective Actions: Management agrees with comments regarding the material weakness in internal controls over compliance. See corrective action plan.
Type of Finding: Material Weakness in internal controls over compliance Criteria: An Organization?s internal control over compliance is a process designed to provide reasonable assurance that the Federal Award Compliance requirements are met. Condition: The Organization failed to properly monitor for obsolete inventory, resulting in a loss of USDA goods during 2022. Effect: Write off obsolete inventory and reporting to Virginia Department of Agriculture and Consumer Services for remedial action. Cause: Due to impacts of COVID-19, several agency distributions sites and on-site USDA distributions at the Organization had to be cancelled to comply with to social distancing measures. As a result, the Organization was not able to distribute USDA commodities prior to expiration date. The Organization did not distribute USDA commodities timely resulting in a write off for expired inventory. Questioned Costs: None Recommendation: We recommend that management regularly monitor and review for aged inventory to ensure goods are properly distributed prior to expiration. Views of Responsible Officials and Planned Corrective Actions: Management agrees with comments regarding the material weakness in internal controls over compliance. See corrective action plan.
Type of Finding: Material Weakness in internal controls over compliance Criteria: An Organization?s internal control over compliance is a process designed to provide reasonable assurance that the Federal Award Compliance requirements are met. Condition: The Organization failed to properly monitor for obsolete inventory, resulting in a loss of USDA goods during 2022. Effect: Write off obsolete inventory and reporting to Virginia Department of Agriculture and Consumer Services for remedial action. Cause: Due to impacts of COVID-19, several agency distributions sites and on-site USDA distributions at the Organization had to be cancelled to comply with to social distancing measures. As a result, the Organization was not able to distribute USDA commodities prior to expiration date. The Organization did not distribute USDA commodities timely resulting in a write off for expired inventory. Questioned Costs: None Recommendation: We recommend that management regularly monitor and review for aged inventory to ensure goods are properly distributed prior to expiration. Views of Responsible Officials and Planned Corrective Actions: Management agrees with comments regarding the material weakness in internal controls over compliance. See corrective action plan.
Type of Finding: Significant deficiency in internal controls over compliance Criteria: Recipient are required to have procurement policies and procedures in place that comply with the procurement standards outlined in the Uniform Guidance. Condition: Goods were purchased from vendors without going through the proper bid process. Effect: The Organization procured food commodities without obtaining required quotes from vendors. Cause: Due to supply chain constraints with COVID-19, certain products were unavailable and therefore the Organization could not obtain three procurement quotes. Questioned Costs: None Recommendation: We recommend that management follow the Organization?s procurement policy or documents reasons for any exceptions prior to procurement. Views of Responsible Officials and Planned Corrective Actions: Management agrees with comments regarding significant deficiency in internal controls over compliance. See corrective action plan.
Type of Finding: Material Weakness in internal controls over compliance Criteria: An Organization?s internal control over compliance is a process designed to provide reasonable assurance that the Federal Award Compliance requirements are met. Condition: The Organization failed to properly monitor for obsolete inventory, resulting in a loss of USDA goods during 2022. Effect: Write off obsolete inventory and reporting to Virginia Department of Agriculture and Consumer Services for remedial action. Cause: Due to impacts of COVID-19, several agency distributions sites and on-site USDA distributions at the Organization had to be cancelled to comply with to social distancing measures. As a result, the Organization was not able to distribute USDA commodities prior to expiration date. The Organization did not distribute USDA commodities timely resulting in a write off for expired inventory. Questioned Costs: None Recommendation: We recommend that management regularly monitor and review for aged inventory to ensure goods are properly distributed prior to expiration. Views of Responsible Officials and Planned Corrective Actions: Management agrees with comments regarding the material weakness in internal controls over compliance. See corrective action plan.
Type of Finding: Material Weakness in internal controls over compliance Criteria: An Organization?s internal control over compliance is a process designed to provide reasonable assurance that the Federal Award Compliance requirements are met. Condition: The Organization failed to properly monitor for obsolete inventory, resulting in a loss of USDA goods during 2022. Effect: Write off obsolete inventory and reporting to Virginia Department of Agriculture and Consumer Services for remedial action. Cause: Due to impacts of COVID-19, several agency distributions sites and on-site USDA distributions at the Organization had to be cancelled to comply with to social distancing measures. As a result, the Organization was not able to distribute USDA commodities prior to expiration date. The Organization did not distribute USDA commodities timely resulting in a write off for expired inventory. Questioned Costs: None Recommendation: We recommend that management regularly monitor and review for aged inventory to ensure goods are properly distributed prior to expiration. Views of Responsible Officials and Planned Corrective Actions: Management agrees with comments regarding the material weakness in internal controls over compliance. See corrective action plan.
Type of Finding: Material Weakness in internal controls over compliance Criteria: An Organization?s internal control over compliance is a process designed to provide reasonable assurance that the Federal Award Compliance requirements are met. Condition: The Organization failed to properly monitor for obsolete inventory, resulting in a loss of USDA goods during 2022. Effect: Write off obsolete inventory and reporting to Virginia Department of Agriculture and Consumer Services for remedial action. Cause: Due to impacts of COVID-19, several agency distributions sites and on-site USDA distributions at the Organization had to be cancelled to comply with to social distancing measures. As a result, the Organization was not able to distribute USDA commodities prior to expiration date. The Organization did not distribute USDA commodities timely resulting in a write off for expired inventory. Questioned Costs: None Recommendation: We recommend that management regularly monitor and review for aged inventory to ensure goods are properly distributed prior to expiration. Views of Responsible Officials and Planned Corrective Actions: Management agrees with comments regarding the material weakness in internal controls over compliance. See corrective action plan.
Type of Finding: Material Weakness in internal controls over compliance Criteria: An Organization?s internal control over compliance is a process designed to provide reasonable assurance that the Federal Award Compliance requirements are met. Condition: The Organization failed to properly monitor for obsolete inventory, resulting in a loss of USDA goods during 2022. Effect: Write off obsolete inventory and reporting to Virginia Department of Agriculture and Consumer Services for remedial action. Cause: Due to impacts of COVID-19, several agency distributions sites and on-site USDA distributions at the Organization had to be cancelled to comply with to social distancing measures. As a result, the Organization was not able to distribute USDA commodities prior to expiration date. The Organization did not distribute USDA commodities timely resulting in a write off for expired inventory. Questioned Costs: None Recommendation: We recommend that management regularly monitor and review for aged inventory to ensure goods are properly distributed prior to expiration. Views of Responsible Officials and Planned Corrective Actions: Management agrees with comments regarding the material weakness in internal controls over compliance. See corrective action plan.
Type of Finding: Material Weakness in internal controls over compliance Criteria: An Organization?s internal control over compliance is a process designed to provide reasonable assurance that the Federal Award Compliance requirements are met. Condition: The Organization failed to properly monitor for obsolete inventory, resulting in a loss of USDA goods during 2022. Effect: Write off obsolete inventory and reporting to Virginia Department of Agriculture and Consumer Services for remedial action. Cause: Due to impacts of COVID-19, several agency distributions sites and on-site USDA distributions at the Organization had to be cancelled to comply with to social distancing measures. As a result, the Organization was not able to distribute USDA commodities prior to expiration date. The Organization did not distribute USDA commodities timely resulting in a write off for expired inventory. Questioned Costs: None Recommendation: We recommend that management regularly monitor and review for aged inventory to ensure goods are properly distributed prior to expiration. Views of Responsible Officials and Planned Corrective Actions: Management agrees with comments regarding the material weakness in internal controls over compliance. See corrective action plan.
Type of Finding: Significant deficiency in internal controls over compliance Criteria: Recipient are required to have procurement policies and procedures in place that comply with the procurement standards outlined in the Uniform Guidance. Condition: Goods were purchased from vendors without going through the proper bid process. Effect: The Organization procured food commodities without obtaining required quotes from vendors. Cause: Due to supply chain constraints with COVID-19, certain products were unavailable and therefore the Organization could not obtain three procurement quotes. Questioned Costs: None Recommendation: We recommend that management follow the Organization?s procurement policy or documents reasons for any exceptions prior to procurement. Views of Responsible Officials and Planned Corrective Actions: Management agrees with comments regarding significant deficiency in internal controls over compliance. See corrective action plan.
Type of Finding: Material Weakness in internal controls over compliance Criteria: An Organization?s internal control over compliance is a process designed to provide reasonable assurance that the Federal Award Compliance requirements are met. Condition: The Organization failed to properly monitor for obsolete inventory, resulting in a loss of USDA goods during 2022. Effect: Write off obsolete inventory and reporting to Virginia Department of Agriculture and Consumer Services for remedial action. Cause: Due to impacts of COVID-19, several agency distributions sites and on-site USDA distributions at the Organization had to be cancelled to comply with to social distancing measures. As a result, the Organization was not able to distribute USDA commodities prior to expiration date. The Organization did not distribute USDA commodities timely resulting in a write off for expired inventory. Questioned Costs: None Recommendation: We recommend that management regularly monitor and review for aged inventory to ensure goods are properly distributed prior to expiration. Views of Responsible Officials and Planned Corrective Actions: Management agrees with comments regarding the material weakness in internal controls over compliance. See corrective action plan.