FAC Explorer

Audit 70889

FY End
2022-06-30
Total Expended
$8.81M
Findings
2
Programs
4
Organization: Feeding America Riverside/san Bernardino (CA)
Year: 2022 Accepted: 2023-03-23
Auditor: Suchan & Associates An Accountancy Corporation

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
79230 2022-001 - - N
655672 2022-001 - - N

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $7.91M Yes 1
10.568 Emergency Food Assistance Program (administrative Costs) $438,707 Yes 0
97.024 Emergency Food and Shelter National Board Program $61,915 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $18,343 - 0

Contacts

Name Title Type
EZYRJQWNGBT7 Carolyn Solar Auditee
9513594757 Michele A Suchan Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE A - BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activityof Feeding America Riverside/ San Bernardino under programs of the federal government for the year endedJune 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portionof the operations of Feeding America Riverside/ San Bernardino, it is not intended to and does not present thefinancial position, changes in net assets, or cash flows of Feeding America Riverside/ San Bernardino.NOTE B SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, CostPrinciples for Non-profit Organizations, wherein certain types of expenditures are not allowable orare limited as to reimbursement.(2) Feeding America Riverside/ San Bernardino has not elected to use the 10 percent de minimisindirect cost rate as allowed under the Uniform Guidance.NOTE C FOOD DISTRIBUTIONNon-monetary assistance is reported at the fair value of the commodities received and distributed. At June 30,2022, Feeding America Riverside/ San Bernardino had USDA food commodities totaling $279,235 in inventory. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
FINDINGS ? FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS FINDING NO. 2022-001 USDA ? EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) FAL NO. 10.569 Condition: One distribution site?s (out of sample of 6 from the population of 30) total households served was reported incorrectly to the California Department of Social Services (CDSS). Criteria: The Eligible Recipient Agency (ERA) must maintain accurate and complete records to document the receipt, distribution, disposal, and inventory commodities received as required by the Memorandum of Understanding.Effect: The total households served was overstated which could have resulted in inaccurate records documenting the distribution of inventory commodities. Context: The organization?s site coordinator was on leave; therefore an estimate based on previous month?s distributions was entered for the total number of household served. The report was submitted at a later date by the site coordinator with accurate counts. Cause: The Organization?s policies and procedures does not address how and when to follow up when a site coordinator is on leave. Recommendation: The total household served should be updated with the CDSS to maintain accurate records. The USDA policies and procedures should be updated to prevent reoccurrence. View of Responsible Officials and Planned Corrective Actions: The Organization agrees with this finding and will adhere to the corrective action plan on page 22 in this audit report. Response: On January 13, 2023 the correct households served was reported to the CDSS. The policies and procedures will be updated to include procedures to maintain accurate and complete records to document the receipt, distribution, disposal, and inventory commodities received.
Finding 2022-001
FINDINGS ? FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS FINDING NO. 2022-001 USDA ? EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) FAL NO. 10.569 Condition: One distribution site?s (out of sample of 6 from the population of 30) total households served was reported incorrectly to the California Department of Social Services (CDSS). Criteria: The Eligible Recipient Agency (ERA) must maintain accurate and complete records to document the receipt, distribution, disposal, and inventory commodities received as required by the Memorandum of Understanding.Effect: The total households served was overstated which could have resulted in inaccurate records documenting the distribution of inventory commodities. Context: The organization?s site coordinator was on leave; therefore an estimate based on previous month?s distributions was entered for the total number of household served. The report was submitted at a later date by the site coordinator with accurate counts. Cause: The Organization?s policies and procedures does not address how and when to follow up when a site coordinator is on leave. Recommendation: The total household served should be updated with the CDSS to maintain accurate records. The USDA policies and procedures should be updated to prevent reoccurrence. View of Responsible Officials and Planned Corrective Actions: The Organization agrees with this finding and will adhere to the corrective action plan on page 22 in this audit report. Response: On January 13, 2023 the correct households served was reported to the CDSS. The policies and procedures will be updated to include procedures to maintain accurate and complete records to document the receipt, distribution, disposal, and inventory commodities received.