FAC Explorer

Audit 87586

FY End
2022-06-30
Total Expended
$11.61M
Findings
20
Programs
6
Organization: Tri-State Food Bank, INC (IN)
Year: 2022 Accepted: 2023-01-24
Auditor: Kemper CPA Group LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
86900 2022-001 - - E
86901 2022-001 - - E
86902 2022-001 - - E
86903 2022-001 - - E
86904 2022-001 - - E
86905 2022-001 - - E
86906 2022-001 - - E
90497 2022-001 - - E
90498 2022-001 - - E
90499 2022-001 - - E
663342 2022-001 - - E
663343 2022-001 - - E
663344 2022-001 - - E
663345 2022-001 - - E
663346 2022-001 - - E
663347 2022-001 - - E
663348 2022-001 - - E
666939 2022-001 - - E
666940 2022-001 - - E
666941 2022-001 - - E

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $2.38M Yes 1
10.568 Emergency Food Assistance Program (administrative Costs) $279,942 Yes 1
14.218 Community Development Block Grants/entitlement Grants $74,000 - 0
10.565 Commodity Supplemental Food Program $54,089 Yes 0
10.558 Child and Adult Care Food Program $20,843 - 0
93.558 Temporary Assistance for Needy Families $10,512 - 0

Contacts

Name Title Type
G88MLN6J5A85 Glenn Roberts Auditee
8124250775 Michelle D. Smith Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A-21, Cost Principles for Education Institutions, wherein certain types of expenditures 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. The Organization has elected not to use the 10% de minimis indirect cost rates allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (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 U.S. 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.
Title: Federal Loan Programs Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A-21, Cost Principles for Education Institutions, wherein certain types of expenditures 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. The Organization has elected not to use the 10% de minimis indirect cost rates allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There are no federal loan programs administered directly by the Organization.

Finding Details

Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.
Finding 2022-001
SECTION II ? FINANCIAL STATEMENT FINDINGS None for the year ended June 30, 2022. SECTION III ? MAJOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING OF NONCOMPLIANCE: Finding No.: 2022-001 Subrecipient Eligibility Federal Program Name: Food Distribution Cluster CFDA Numbers: 10.565, 10.568, 10.569 Federal Agency: U.S. Department of Agriculture Information on Federal Program: The objective of the Food Distribution Cluster is to strengthen the nutrition safety net through the provision of U.S. Department of Agriculture (USDA)-donated foods (USDA Foods) to low-income persons. Included in the cluster are the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP). Criteria or Specific Requirement: The Organization must enter into written agreements with their subrecipient agencies that includes certain information, including references to 7 CFR section 247.4 and must also include a statement that recipient agencies are responsible for certain losses. Condition: During the testing of thirty seven subrecipient agency agreements, we noted 6 that did not have all required information. Questioned Costs: N/A Context: Of 75 agencies receiving commodities, KCPAG tested 37. There were four Kentucky agreements that were missing a reference to 7 CFR section 247.4 and two Illinois agreements that were missing a statement that the subrecipient agency was responsible for certain losses. Effect: The Organization is not in compliance with applicable regulations. Cause: The Organization used a simplified contract for CSFP that did not have the required information. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend that the Organization update all agreements to include all required information and references.