Finding Text
Information of the Federal Program:
Assistance Listing Number 10.182—Pandemic Relief Activities: Local Food Purchase Assistance Cooperative Agreement (LFPA). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 41000095515
Assistance Listing Number 10.561—State Administrative Matching Grants for the Supplemental Nutrition Assistance Program. Pass-Through Entity: Pennsylvania State University. Award Number: 41000088743
Assistance Listing Number 10.568—Emergency Food Assistance Program (Administrative Costs). Pass-Through Entity: Commonwealth of Pennsylvania Department of Agriculture. Award Number: 4000023913
Assistance Listing Number 21.027—Coronavirus State and Local Fiscal Recovery Funds. Pass-Through Entity: Pennsylvania Department of Community and Economic Development. Award Number: C000082059
Assistance Listing Number 93.991—Preventative Health and Health Services Block Grant. Pass-Through Entity: Commonwealth of Pennsylvania Department of Health. Award Number: 41000081715
Condition: The reporting package for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse (FAC) in accordance with applicable requirements.
Criteria: In accordance with 2 CFR 200.512 of the Uniform Guidance, the audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Cause: Staffing resources did not allow for the reporting package to be prepared in a timely manner creating a delay in its submission.
Effect or Potential Effect: Continual delinquencies could result in the termination of federal grants, suspension of federal funds, or debarment.
Questioned Costs: None noted.
Context: Limited resources and turnover within the accounting department during the fiscal year did not allow for the financial records to be maintained and reconciled in a timely manner.
Repeat Finding: Repeat finding of 2023-001.
Recommendation: The Organization should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the required due dates.
View of Responsible Official: During the year following June 30, 2022, Feeding Pennsylvania experienced temporary staffing capacity issues that delayed our ability to timely prepare for and complete the relevant audit. Feeding Pennsylvania has since resolved these capacity issues through the hiring of a new CEO and the addition of experienced accounting personnel to support the CFO in strengthening internal controls and enhancing accounting and audit preparation processes. After filling these vacancies, Feeding Pennsylvania is in the process of completing the audit for the year ending June 30, 2024 in a timely manner. The Organization considers this matter resolved for future periods.