FAC Explorer

Audit 74573

FY End
2022-06-30
Total Expended
$16.93M
Findings
2
Programs
7
Organization: Regional Food Bank of Oklahoma (OK)
Year: 2022 Accepted: 2022-10-24
Auditor: Hogantaylor LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
64276 2022-001 Significant Deficiency - P
640718 2022-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $8.75M Yes 0
10.569 Covid-19 - Emergency Food Assistance Program (food Commodities) $4.60M Yes 0
10.568 Emergency Food Assistance Program (administrative Costs) $1.49M Yes 0
10.559 Summer Food Service Program for Children $774,895 - 0
10.558 Child and Adult Care Food Program $753,691 Yes 1
10.565 Commodity Supplemental Food Program $338,725 Yes 0
93.558 Temporary Assistance for Needy Families $227,500 - 0

Contacts

Name Title Type
NMFEJ7X3UTV1 Stephanie Mendenhall Auditee
4056003139 Richard Wright Auditor
No contacts on file

Notes to SEFA

Title: Nonmonetary Assistance Accounting Policies: Note 1- Summary of Significant Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of RFB and is presented on the accrual basis of accounting. 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 Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the consolidated financial statements. De Minimis Rate Used: N Rate Explanation: RFB has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Nonmonetary assistance is reported in the accompanying schedule of expenditures of federal awards based on amount received. At June 30, 2022, RFB had U.S. Department of Agriculture commodities inventory of $1,268,449.

Finding Details

Finding 2022-001
Finding: Item 2022-001 ? Procurement and Debarment Federal Program ? Child and Adult Care Food Program ALN (CFDA) Numbers ? 10.558 Agency Award Number ? DC-55-811 Federal Award Year ? June 30, 2022 Federal Agency ? U.S. Department of Agriculture Pass-Through Entity ? Oklahoma Dept. of Education $ - Criteria: 2 CFR ? 200.303, Internal Controls requires that a non-Federal entity establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The Food Bank's procurement policy states: The CEO will not enter into any new contracts or purchase agreements or new commitments of any kind valued at or above $500,000 per year without Board review and approval. Condition: The Food Bank did not obtain proper approval by the CEO or the Board for procurement of the food products used for the Child and Adult Care Food Program based on the policy for acquiring goods and services. Cause: The Food Bank did not follow its procurement policy for Board review and approval of the purchase contract under the federal program. Effect: Without appropriate approvals, the Food Bank could obtain food products that are not needed or from vendors who are not approved under the program. Context: Not applicable. Recommendation: The Food Bank should institute a procedure to ensure appropriate approval of all purchases under the program. View of responsible officials: Management's response is reported in "Management's Views and Corrective Action Plan" at the end of this report.
Finding 2022-001
Finding: Item 2022-001 ? Procurement and Debarment Federal Program ? Child and Adult Care Food Program ALN (CFDA) Numbers ? 10.558 Agency Award Number ? DC-55-811 Federal Award Year ? June 30, 2022 Federal Agency ? U.S. Department of Agriculture Pass-Through Entity ? Oklahoma Dept. of Education $ - Criteria: 2 CFR ? 200.303, Internal Controls requires that a non-Federal entity establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The Food Bank's procurement policy states: The CEO will not enter into any new contracts or purchase agreements or new commitments of any kind valued at or above $500,000 per year without Board review and approval. Condition: The Food Bank did not obtain proper approval by the CEO or the Board for procurement of the food products used for the Child and Adult Care Food Program based on the policy for acquiring goods and services. Cause: The Food Bank did not follow its procurement policy for Board review and approval of the purchase contract under the federal program. Effect: Without appropriate approvals, the Food Bank could obtain food products that are not needed or from vendors who are not approved under the program. Context: Not applicable. Recommendation: The Food Bank should institute a procedure to ensure appropriate approval of all purchases under the program. View of responsible officials: Management's response is reported in "Management's Views and Corrective Action Plan" at the end of this report.