Finding 10623 (2022-004)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2024-01-29
Audit: 14285
Organization: The Food Trust (PA)

AI Summary

  • Core Issue: The Organization lacks adequate controls for documenting personnel costs, specifically time and effort certifications.
  • Impacted Requirements: This finding affects compliance with 2 CFR Part 200 regarding allowable costs and activities.
  • Recommended Follow-up: Implement controls for time and effort documentation, ensuring regular reviews and approvals to maintain accuracy.

Finding Text

Federal Agency: U.S. Department of Agriculture Federal Program Name: Food Insecurity Nutrition Incentive Grants Program Assistance Listing Number: 10.331 Pass-through Agency: National Institute of Food and Agriculture Pass-through Number: 2019-70030-30412; 2020-70030-33186; 2021-70034-34987 2021-70034-35361 Award Period: September 1, 2019 - August 31, 2022; September 1, 2020 - August 31, 2023 June 15, 2021 - June 14, 2024; August 1, 2021 - July 31, 2024 Compliance Requirement Affected: Allowable Costs Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures in place to ensure adequate controls designed to ensure personnel costs are documented with time and effort certifications.Condition: During our testing, we noted the Organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications. Questioned Costs: None Context: During our testing, it was noted the Organization is not completing time and effort certification for the actual time spent working on the program. Cause: The Organization did not have policies and procedures in place to adequately document and certify employee’s time and effort charged to the grant. Effect: When an organization does not have adequate controls designed to ensure personnel costs are documented with time and effort certifications, it can lead to a lack of transparency and accountability in recording and reporting personnel costs. This can result in inaccurate financial statements and potential noncompliance with regulatory requirements. Repeat Finding: N/A: Not a repeat finding. Recommendation: We recommend The Food Trust establish and implement controls that require employees to document their time and effort spent on various activities. Time and effort certifications should be regularly reviewed and approved by appropriate personnel to ensure accuracy and completeness of personnel cost documentation. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to The Food Trust’s Corrective Action Plan.

Corrective Action Plan

DEPARTMENT OF AGRICULTURE 2022-004 Food Insecurity Nutrition Incentive Grants Program – Assistance Listing No. 10.331 Recommendation: We recommend The Food Trust establish and implement controls that require employees to document their time and effort spent on various activities. Time and effort certifications should be regularly reviewed and approved by appropriate personnel to ensure accuracy and completeness of personnel cost documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement processes and tools to ensure that all employee time and effort charged to federal grants is appropriately documented. Name(s) of the contact person(s) responsible for corrective action: Regine Metellus, Vice President of Finance Planned completion date for corrective action plan:The planned corrective action will be completed by September 2024.

Categories

Allowable Costs / Cost Principles Reporting Significant Deficiency

Other Findings in this Audit

  • 10617 2022-002
    Significant Deficiency
  • 10618 2022-002
    Significant Deficiency
  • 10619 2022-002
    Significant Deficiency
  • 10620 2022-002
    Significant Deficiency
  • 10621 2022-002
    Significant Deficiency
  • 10622 2022-003
    Significant Deficiency
  • 10624 2022-004
    Significant Deficiency
  • 10625 2022-004
    Significant Deficiency
  • 10626 2022-004
    Significant Deficiency
  • 10627 2022-005
    Significant Deficiency
  • 10628 2022-005
    Significant Deficiency
  • 10629 2022-005
    Significant Deficiency
  • 10630 2022-005
    Significant Deficiency
  • 587059 2022-002
    Significant Deficiency
  • 587060 2022-002
    Significant Deficiency
  • 587061 2022-002
    Significant Deficiency
  • 587062 2022-002
    Significant Deficiency
  • 587063 2022-002
    Significant Deficiency
  • 587064 2022-003
    Significant Deficiency
  • 587065 2022-004
    Significant Deficiency
  • 587066 2022-004
    Significant Deficiency
  • 587067 2022-004
    Significant Deficiency
  • 587068 2022-004
    Significant Deficiency
  • 587069 2022-005
    Significant Deficiency
  • 587070 2022-005
    Significant Deficiency
  • 587071 2022-005
    Significant Deficiency
  • 587072 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $627,878
10.331 Food Insecurity Nutrition Incentive Grants Program $239,222
10.168 Farmers' Market and Local Food Promotion Program $50,194
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $35,775
93.236 Grants to States to Support Oral Health Workforce Activities $31,792
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $30,157
10.575 Farm to School Grant Program $26,165
10.170 Specialty Crop Block Grant Program - Farm Bill $21,030