FAC Explorer

Finding 1055588 (2023-001)

Significant Deficiency
Requirement
G
Questioned Costs
-
Year
2023
Accepted
2024-07-22
Audit: 315637
Organization: Community Food & Agriculture Coalition, Inc. (MT)
Auditor: Carver Florek & James Cpa's

AI Summary

  • Core Issue: The Organization lacks a written policy for the matching requirement under the USDA Gus Schumacher Nutrition Incentive Program.
  • Impacted Requirements: This absence violates 2 CFR § 200, which mandates written policies for managing award funds.
  • Recommended Follow-Up: The Organization should create and adopt a written policy to ensure compliance with federal regulations.

Finding Text

2023 – 001 LACK OF WRITTEN POLICY RELATED TO MATCHING REQUIREMENT Criteria: 2 CFR § 200 requires non federal entities to have certain written policies and procedures for managing award funds. Condition: During our testing of the USDA Gus Schumacher Nutrition Incentive Program, we found that the Organization did not have a written policy associated with the matching requirement. Cause: Community Food & Agriculture Coalition was unaware of the requirement to have a written policy related to the matching requirement. Effect: The Organization is not in compliance with the federal regulation that requires written policies. Recommendation: We recommend that the Organization adopts a written policy related to the matching requirement associated with the USDA Gus Schumacher Nutrition Incentive Program.

Categories

Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 479146 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.331 Food Insecurity Nutrition Incentive Grants Program $614,368
10.576 Senior Farmers Market Nutrition Program $64,280
10.175 Farmers Market and Local Food Promotion Program (b) $29,042
10.912 Environmental Quality Incentives Program $2,563
10.215 Sustainable Agriculture Research and Education $1,653
10.303 Integrated Programs $651