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Corrective Action Plans

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Finding 523099 (2024-002)
Significant Deficiency 2024
St. Louis Area Food Bank, Inc.
MO
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring
Finding 2024-002: Lack of Internal Control Over Compliance for Food Distributions Corrective Action Plan: Food distribution invoice signed by one (1) partner agency did not agree to the actual weight disbursed. We have taken action to address this issue, and it has already been implemented. A new Ch...
Finding 2024-002: Lack of Internal Control Over Compliance for Food Distributions Corrective Action Plan: Food distribution invoice signed by one (1) partner agency did not agree to the actual weight disbursed. We have taken action to address this issue, and it has already been implemented. A new Chief Operating Officer along with several warehouse employees were hired to ensure that proper staffing was maintained in the process. Management has also developed new Standard Operating Procedures (SOPs) and training programs for warehouse staff to ensure accurate documentation and compliance moving forward. This allows for the packing lists to be printed and packing to occur well in advance to allow for adjustments to be made in time to accurately reflect the amounts disbursed. The new SOPs also include that partner agencies have at least 24 hours to contact the Organization for any issues with the distribution and the Organization will update documentation and/or collect the order to reflect the documentation. Two positions have been staffed: Inventory Control and Quality Control part of their role is to make sure the pick ticket matches the pick order and then reconcile against the invoice at the time of posting. Name of Responsible Person: Meredith Knopp, Chief Executive OfficerAnticipated Completion Date: Implemented in December 31, 2024
View Audit 342402
Finding 523090 (2024-003)
Significant Deficiency 2024
St. Louis Area Food Bank, Inc.
MO
Internal Control / Segregation of Duties Eligibility Significant Deficiency
Finding 2024-003: Lack Internal Control Over Compliance for Timely Execution of Required Agreements Corrective Action Plan: Single Audit partner agreements for fiscal year 2024 (July 1, 2023 - June 30, 2024) with five (5) partner agencies were signed in June 2024 and November 2024. Management notes...
Finding 2024-003: Lack Internal Control Over Compliance for Timely Execution of Required Agreements Corrective Action Plan: Single Audit partner agreements for fiscal year 2024 (July 1, 2023 - June 30, 2024) with five (5) partner agencies were signed in June 2024 and November 2024. Management notes that as of year-end and final fieldwork, personnel are now in place who understand the importance of maintaining and completing required documentation, including annual and bi-annual agreements. Management will implement additional measures, such as improved tracking systems and staff training, to prevent future delays in the execution of required annual and bi-annual agreements. Management currently reconciles Al33 documents to agency partners. In addition, the management team is ensuring documents are signed and stored in an electronic document signature platfonn i.e DocuSign. Access to this platform will be available to all key staff for utilization and verification. Tracking is also documented within a separate excel spreadsheet and reconciled back to the electronic signature database. A Standard Operating Procedure has been created and implemented. Name of Responsible Person: Meredith Knopp, Chief Executive Officer Anticipated Completion Date: December 31 , 2024
View Audit 342402
Finding 523012 (2024-001)
Significant Deficiency 2024
Aids Foundation of Chicago
IL
Subrecipient Monitoring § 200.332 § 200.501
Finding: The Foundation is not in compliance with recordkeeping for program monitoring and evaluation, as the Foundation did not comprehensively assess all subrecipients using risk-based/subrecipient monitoring policies and procedures. Staff were not aware of the extent of the requirements to monito...
Finding: The Foundation is not in compliance with recordkeeping for program monitoring and evaluation, as the Foundation did not comprehensively assess all subrecipients using risk-based/subrecipient monitoring policies and procedures. Staff were not aware of the extent of the requirements to monitor program and fiscal compliance of project sponsors and document results and evidence of compliance or noncompliance. Therefore, a number of project sponsors/subrecipients were not monitored. Corrective Action Taken or Planned: The Foundation has updated its Quality Management Plan to include comprehensive subrecipient monitoring policies. The Foundation’s Quality Management team is working with all programming to implement a robust monitoring process, including risk assessments, adherent to grantor regulations, service delivery, and program outcomes. Date of Completion: January, 2024 Name of Contact Person: Laurie Wettstead, Chief Finance Officer
View Audit 342288
Finding 522997 (2024-001)
Significant Deficiency 2024
Town of Winchester, Connecticut
CT
Procurement, Suspension & Debarment Subrecipient Monitoring
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awar...
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). The Town did not have a process in place to check that vendors were not suspended or debarred by checking the System for Award Management (SAM). Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town has adopted a municipal purchasing policy including steps to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification. Name of Contact Person: Ann Marie Rheault, Director of Finance (860) 738-6961. Projected Completion Date: Policy already implemented.
View Audit 342254
Finding 522996 (2024-003)
Significant Deficiency 2024
Community Action Partnership of Cambria County
PA
Subrecipient Monitoring Internal Control / Segregation of Duties
Significant Deficiency: See Finding 2024-002
Significant Deficiency: See Finding 2024-002
View Audit 342242
Community Action Partnership of Cambria County
PA
Special Tests & Provisions Subrecipient Monitoring Eligibility
Name of Contact Person – Tracy Helsel, Head Start Program Director Recommendation: It was recommended that program management provide training and education to the governing body on the Head Start Program including eligibility requirements, policies, and practices, and ensure documentation of such ...
Name of Contact Person – Tracy Helsel, Head Start Program Director Recommendation: It was recommended that program management provide training and education to the governing body on the Head Start Program including eligibility requirements, policies, and practices, and ensure documentation of such training. Action Taken: As this compliance issue was recently addressed in the Organization’s ACF monitoring review, the Organization implemented corrective action that included in-person, virtual, and recorded training to board members, as well as providing binders to the governing body members that contained hard copies of protocols and training materials. Completion Date: September 30, 2024
View Audit 342242
Marshall County, Tenneessee
TN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Marshall County, working through its Mayor, Budget Director, Budget Committee and Commission will work to improve its Grant Policy to better streamline the process and educate all involved on how to properly execute the grant process. As a part of that process, points of emphasis will include effect...
Marshall County, working through its Mayor, Budget Director, Budget Committee and Commission will work to improve its Grant Policy to better streamline the process and educate all involved on how to properly execute the grant process. As a part of that process, points of emphasis will include effective communication of grant requirements with our different departments as well as sub-awardees. A concerted effort will be made to ensure that documentation is located in the County's Budget Office for ALL grants.
View Audit 342233
Bear River Association of Governments
UT
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214
Bear River Association of Governments (BRAG) will update internal policies to assign a member of the management team to check the federal system for suspension or disbarment for any checks written to vendors over $25,000 related to BRAG grants that involve federal funding.
Bear River Association of Governments (BRAG) will update internal policies to assign a member of the management team to check the federal system for suspension or disbarment for any checks written to vendors over $25,000 related to BRAG grants that involve federal funding.
View Audit 342184
Finding 522797 (2024-004)
Material Weakness 2024
Alexandria Community School Corporation
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the fede...
Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. Additionally, the School Corporation did not have contracts with the companies that included the clauses for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $1,114,159 Contact Person Responsible for Corrective Action: David Rowe, Business Manager Contact Phone Number: 765-298-6505 Views of Responsible Official: We concur with the finding. For the referenced project, all wages and project payments were processed through the project managing company. The contractor submitted wage requests and expenditure requests through them, and they submitted an invoice to us to pay for the work completed. Description of Corrective Action Plan: For any Davis-Bacon projects, we will maintain documentation that wages being paid meet federal wage requirements. In addition, we will require the project manager to submit payroll reports to us as well. Anticipated Completion Date: Begin immediately, ongoing.
View Audit 342172
Finding 522795 (2024-003)
Material Weakness 2024
Alexandria Community School Corporation
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II amount reported on the Year 3 report ($572,289) did not agree...
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II amount reported on the Year 3 report ($572,289) did not agree to the underlying expenditure records ($558,956) for the period of July 1, 2021 through June 30, 2022. Additionally, we noted that the ESSER I, ESSER II, and ESSER III amounts reported on the Year 4 report ($105,506, $510,158, and $1,156,254, respectively) did not agree to the underlying expenditure records ($138,662, $316,236, and $1,158,054, respectively) for the period of July 1, 2022 through June 30, 2023. Contact Person Responsible for Corrective Action: David Rowe, Business Manager Contact Phone Number: 765-298-6505 Views of Responsible Official: We concur with the finding, while noting that all expenditures and revenue from reimbursements balance within our system. Description of Corrective Action Plan: Verify that all expenditure account numbers match those utilized by AFR and Gateway reporting. Anticipated Completion Date: Begin immediately, ongoing.
View Audit 342172
Finding 522785 (2024-001)
Material Weakness 2024
La Familia Medical Center
NM
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness
Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee ra...
Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter and that all documentation supporting the sliding discount provided is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization corrected the claims on October 17, 2024 to reverse the sliding fee discounts that were provided without proper sliding fee application support and billing staff will work with the patients to attempt to collect the balance. The Organization has made changes to it's workflow and provided education to staff instructing them the importance of sliding fee applications and only applying the correct sliding fee discount amount when proper documentation support exists.
View Audit 342156
Finding 522682 (2024-004)
Material Weakness 2024
Usd #203, Piper, Kansas
KS
Reporting Subrecipient Monitoring Material Weakness § 200.502
2024-004 Preparation of and Internal controls over Schedule of Expenditures of Federal Awards Preparation (Material Weakness) Federal Agency: U.S Department of Education Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Award Period: June 30, 2024 Recommendation: The B...
2024-004 Preparation of and Internal controls over Schedule of Expenditures of Federal Awards Preparation (Material Weakness) Federal Agency: U.S Department of Education Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Award Period: June 30, 2024 Recommendation: The Board of Education and management should review the financial reporting process. Once this review is complete, the District should then perform a risk assessment to determine the best way to implement appropriate internal controls over financial reporting to ensure that the District prepares the schedule conformity with Uniform Guidance. Action Taken (Unaudited): Management plans to work with a third-party consulting fitm to address issues an improve protocols. Contact Name – Dr. Jessica Dain Expected Completion Date – 06/30/2025
View Audit 342009
Finding 522676 (2024-001)
Significant Deficiency 2024
Town of Preston
CT
Procurement, Suspension & Debarment Subrecipient Monitoring
Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not awar...
Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). The Town does not have a process in place to check that vendors are not suspended or debarred by checking the System for Award Management (SAM). Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town will establish policies and procedures to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification. Name of Contact Person: Cynthia Varricchio, MBA, Director of Finance and School Business Operations. Projected Completion Date: January 31, 2025
View Audit 341997
Finding 522675 (2024-001)
Significant Deficiency 2024
Town of Burlington
CT
Procurement, Suspension & Debarment Subrecipient Monitoring
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEPARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awar...
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEPARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). The Town does not have a process in place to check that vendors are not suspended or debarred by checking the System for Award Management (SAM). Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town will establish policies and procedures to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification. Name of Contact Person: Elisa Michell, Finance Director, (860) 673-6789 x5. Projected Completion Date: December 31, 2024.
View Audit 341991
Garfield School District Re-2
CO
Subrecipient Monitoring Reporting
Garfield School District No. RE-2 Agrees that the required reporting for ESSERIII was not completed during Fiscal Year 2023-2024 and moving forward, the finance department will review reporting requirements for all federal awards and ensure that the applicable reporting occurs in adherennce to the r...
Garfield School District No. RE-2 Agrees that the required reporting for ESSERIII was not completed during Fiscal Year 2023-2024 and moving forward, the finance department will review reporting requirements for all federal awards and ensure that the applicable reporting occurs in adherennce to the rules specific to applicable federal awards.
View Audit 341923
Finding 522655 (2024-001)
Material Weakness 2024
Big Brothers-Big Sisters of Metropolitan Chicago
IL
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
We plan to implement procedures and controls to review all existing applicable contracts and verify that none of these vendors are suspended, debarred or otherwise ineligible on SAM.gov. We further plan to implement a procedure of evaluating each new contract as to whether it falls within the scope...
We plan to implement procedures and controls to review all existing applicable contracts and verify that none of these vendors are suspended, debarred or otherwise ineligible on SAM.gov. We further plan to implement a procedure of evaluating each new contract as to whether it falls within the scope of our procurement, suspension, and debarment policy. For contracts that do, the procedure will require the Chief Program & Operating Officer or their designee to check the new vendor on SAM.gov. The control procedure will require the CFO to verify the check was performed prior to signing a contract with the vendor. The CFO will verify the results and that proof of the check with a date stamp is retained in accordance with the Organization’s document retention policies. Responsibility: Chief Financial Officer Anticipated Completion Date: June 30, 2025
View Audit 341908
Finding 522649 (2024-003)
Significant Deficiency 2024
North Central Education Cooperative
ND
Subrecipient Monitoring § 200.332
2024-003 Contact Person Tonya Hunskor Planned Corrective Action The Cooperative will ensure proper subrecipient monitoring is implemented. Planned Completion Date June 30, 2025.
2024-003 Contact Person Tonya Hunskor Planned Corrective Action The Cooperative will ensure proper subrecipient monitoring is implemented. Planned Completion Date June 30, 2025.
View Audit 341895
Finding 522645 (2024-001)
Significant Deficiency 2024
National Park Trust, Inc.
MD
Subrecipient Monitoring § 200.332
Funding Agency: U.S. Department of the Interior National Park Service. Assistance Listing Number: 15.954. Finding: Reporting - The Trust did not provide timely Federal Funding Accountability and Transparency Act (FFATA) reporting for ALN #15.954 subawards subject to the FFATA reporting requirements....
Funding Agency: U.S. Department of the Interior National Park Service. Assistance Listing Number: 15.954. Finding: Reporting - The Trust did not provide timely Federal Funding Accountability and Transparency Act (FFATA) reporting for ALN #15.954 subawards subject to the FFATA reporting requirements. Corrective Action Plan: The Trust agrees with the finding. The Trust will review all subawards for subrecipients and ensure that FFATA reporting is completed in a timely manner for subawards subject to the requirements. The Trust will add a clause in subawards stating this requirement and will submit FFATA reports immediately upon subaward disbursement. Responsible Official: Mike Hoehn, Senior Director of Finance and Administration Anticipated Completion Date: November 22, 2024
View Audit 341893
Finding 522641 (2024-004)
Material Weakness 2024
Oak Park Elementary School District 97
IL
Questioned Costs Subrecipient Monitoring Eligibility § 200.516
Corrective Action Plan Finding No.: 2024 - 004 Condition: The District did not meet its maintenance of effort on either the aggregate or the per capita basis for fiscal year 2024. The shortfall in maintenance of effort was $401,982. Plan: The District will implement procedures and internal con...
Corrective Action Plan Finding No.: 2024 - 004 Condition: The District did not meet its maintenance of effort on either the aggregate or the per capita basis for fiscal year 2024. The shortfall in maintenance of effort was $401,982. Plan: The District will implement procedures and internal controls in FY 2025 to monitor maintenance of effort compliance. Furthermore the District will perform a comprehensive review of fiscal year 2024 expenditures to identify the cause of the decrease in special education expenditures from the FY 2023 amounts to determine if allowable exceptions can be identified in accordance with federal guidelines. Anticipated Date of Completion: 6/30/2025 Name of Contact Person: Sheila Johnson, Assistant Superintendent of Finance and Operations
View Audit 341891 Questioned Costs: $1
City of Buffalo Section 8 Housing Assistance Payments Program Ny409
NY
Subrecipient Monitoring HUD Housing Programs Reporting
View of Responsible Officials and Planned Corrective Action Plan—The City was unaware of the FFATA reporting requirements. As a result of this finding, we have reached out to HUD to obtain reporting instructions and have begun the process of gathering subrecipient information necessary for reporting...
View of Responsible Officials and Planned Corrective Action Plan—The City was unaware of the FFATA reporting requirements. As a result of this finding, we have reached out to HUD to obtain reporting instructions and have begun the process of gathering subrecipient information necessary for reporting. As soon as all pertinent information has been gathered, the Office of Strategic Planning will begin filing all past due reports until we become current.
View Audit 341882
Culberson County, Texas
TX
Procurement, Suspension & Debarment Subrecipient Monitoring
The County will document in the next 60 days its risk assessment to support the County's micro purchas threshold polcy of $50,000. The County treaurer will verify remediation.
The County will document in the next 60 days its risk assessment to support the County's micro purchas threshold polcy of $50,000. The County treaurer will verify remediation.
View Audit 341865
Finding 522594 (2024-001)
Significant Deficiency 2024
Cny Works, Inc.
NY
Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility
Corrective Action Plan for FYE June 30, 2024 Finding 2024-001 Corrective Action Plan: The Youth Department had a leadership void for the first half of program year 2023 which resulted in having a vacuum on direct leadership in the department which unfortunately led to this finding. I am pleased to r...
Corrective Action Plan for FYE June 30, 2024 Finding 2024-001 Corrective Action Plan: The Youth Department had a leadership void for the first half of program year 2023 which resulted in having a vacuum on direct leadership in the department which unfortunately led to this finding. I am pleased to report that in January 2024 CNY Works welcomed a new Director of Youth Services which has led the department to transform and flourish in the last year. Under the new leadership, the Youth Department has implemented new internal controls, processes and has staff focused and running programs under the Workforce Innovation and Opportunity Act (WIOA). Nonetheless, CNY Work youth staff along with the Executive Director and the Director of Youth Services will review current policies and procedures to ensure these are operating effectively reflecting allowable activities and allowable costs (including hours worked by youth in the program) are allocated and charged accurately to the federal program. Emphasizing the importance of internal controls to ensure documents are signed by designated individuals to comply with requirements. The Director of Youth Services will continue to review timesheets, eligibility forms, and signatures, along with other requirements of the program to ensure internal control procedures are adequate and operating as intended. Finally, management will continue to analyze methods for monitoring the operational effectiveness of the applied internal controls on compliance and document any mitigating controls that are developed and implemented. Contact Person Responsible for Corrective Action Plan: Rosemary Avila-Ticio Executive Director, CNY Works Phone Number: 315-477-6901 Email: ravila@cnyworks.com Anticipated Completion Date of Corrective Action Plan: March 30, 2025
View Audit 341825
Finding 522589 (2024-001)
Significant Deficiency 2024
Town of Kennebunkport
ME
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking
Management’s response/corrective action plan: The Town acknowledges the finding and is taking steps to address the deficiency. Actions include implementing procedures to verify and document contractor eligibility. These measures will ensure contractors are not suspended or debarred, particularly for...
Management’s response/corrective action plan: The Town acknowledges the finding and is taking steps to address the deficiency. Actions include implementing procedures to verify and document contractor eligibility. These measures will ensure contractors are not suspended or debarred, particularly for federally funded projects. The Town is committed to maintaining compliance and protecting federal funding.
View Audit 341812
Finding 522588 (2024-001)
Significant Deficiency 2024
Housing for Rockdale Elders, Inc.
MA
Questioned Costs HUD Housing Programs Special Tests & Provisions
Management agrees with the finding and is in the process of revising internal controls to address this issue.
Management agrees with the finding and is in the process of revising internal controls to address this issue.
View Audit 341811 Questioned Costs: $1
Finding 522542 (2024-002)
Significant Deficiency 2024
Capital Area Food Bank, Inc.,
DC
Questioned Costs Eligibility Subrecipient Monitoring
Finding 2024-002: Eligibility – Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible c...
Finding 2024-002: Eligibility – Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Condition: During eligibility testing, we found instances of non-compliance, as follows: TEFAP – We noted that for one out of 20 participants sampled for TEFAP, an ineligible community partner organization was able to order approximately 100 pounds of TEFAP food from CAFB’s website. CSFP – We noted that for one out of 40 individual participants sampled for CSFP, one participant’s original enrollment documents supporting eligibility was missing. The organization did have the participant’s re-enrollment documents for the subsequent fiscal year. This is related to a person being eligible to receive food. Views of Responsible Officials and Planned Corrective Actions: The Organization's investigation into the root causes of the two incidents revealed clerical errors. For the TEFAP incident, a mistake in the partner organization's profile allowed access to USDA food via our online ordering portal. Regarding the CSFP participant, the initial eligibility documents were misplaced, but subsequent reauthorization documents were available. The Organization’s planned corrective actions with respect to the two instances include the following: TEFAP partner eligibility:  Review and enhance existing procedures for establishing partner organization profiles; and  Establish a periodic reconciliation of partner organization’s authorized to access TEFAP commodities in the online ordering portal with a listing of authorized TEFAP partners CSFP eligibility:  Review and enhance existing procedures for filing individual eligibility documents; and  Continued internal reviews by the Organization’s compliance department covering the filing of individual eligibility documents Anticipated Completion Date: March 2025
View Audit 341804 Questioned Costs: $1
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