FAC Explorer

Audit 55870

FY End
2022-06-30
Total Expended
$4.38M
Findings
2
Programs
5
Organization: Channel One, Inc. (MN)
Year: 2022 Accepted: 2022-11-08
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58682 2022-001 Significant Deficiency - I
635124 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $2.71M Yes 1
10.565 Commodity Supplemental Food Program $511,506 Yes 0
10.568 Emergency Food Assistance Program (administrative Costs) $256,502 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $138,195 - 0
21.019 Coronavirus Relief Fund $50,000 - 0

Contacts

Name Title Type
QA4TB5NJRSP7 Matt Decook Auditee
5074241739 Lindsay Tweeten Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule are reported on the basis of accounting principles generally accepted in the United States of America. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the Organization 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 Title 2 US. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, 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.

Finding Details

Finding 2022-001
2022-001: Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program: TEFAP Federal Assistance Listing Number: 10.569 Pass-Through Agency: MDHS Office of Economic Opportunity Pass-Through Number(s): 201293 Award Period:10/1/21-9/30/22 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 200.214 Suspension and Debarment, the Organization is subject to debarment and suspension regulations, which restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: We noted there was no documentation to support a search was performed on a subrecipient prior to entering into a contract for services to ensure the subrecipient was not suspended or debarred. Questioned costs: None Context: For a sample of subrecipient subaward agreements tested, we noted there was no documentation supporting a review to ensure the vendor was not suspended or debarred. Cause: The Organization has not followed its formal procurement policy manual as it relates to suspension and debarment. Effect: Without the proper procedure in place, the Organization may enter into a contract with a subrecipient who has been suspended or debarred resulting in unallowable costs being incurred. Repeat Finding: No Recommendation: We recommend the Organization follow its procurement policy that includes procedures for suspension and debarment. Views of responsible officials and planned corrective actions: There is no disagreement with the finding.
Finding 2022-001
2022-001: Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program: TEFAP Federal Assistance Listing Number: 10.569 Pass-Through Agency: MDHS Office of Economic Opportunity Pass-Through Number(s): 201293 Award Period:10/1/21-9/30/22 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 200.214 Suspension and Debarment, the Organization is subject to debarment and suspension regulations, which restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: We noted there was no documentation to support a search was performed on a subrecipient prior to entering into a contract for services to ensure the subrecipient was not suspended or debarred. Questioned costs: None Context: For a sample of subrecipient subaward agreements tested, we noted there was no documentation supporting a review to ensure the vendor was not suspended or debarred. Cause: The Organization has not followed its formal procurement policy manual as it relates to suspension and debarment. Effect: Without the proper procedure in place, the Organization may enter into a contract with a subrecipient who has been suspended or debarred resulting in unallowable costs being incurred. Repeat Finding: No Recommendation: We recommend the Organization follow its procurement policy that includes procedures for suspension and debarment. Views of responsible officials and planned corrective actions: There is no disagreement with the finding.