Finding Text
Federal Program: Assistance listing number 10.569, Emergency Food Assistance Program – United States Department of Agriculture, passed through Iowa Department of Human Services
Compliance Requirement: Eligibility
Criteria: A properly designed system of internal control over compliance allows entities to meet those requirements set forth by the federal government. Under the Emergency Food Assistance Program for Food Commodities, the Food Bank is required to maintain accurate and complete records with respect to the distribution/use of USDA Foods, including documentation of eligibility using approved TEFAP forms.
Condition: 1 of 25 recipients tested did not have documentation of the required TEFAP eligibility form prior to receiving product.
Cause: Changes in documentation requirements effective January 1, 2024, along with staff and volunteer turnover created gaps in knowledge, training, and execution. In addition, the internal filing of paper forms was not completed in a timely manner, leading to difficulties in producing documentation for audit testing.
Questioned Costs: The results of this noncompliance did not result in any questioned costs.
Potential Effect: USDA product could be given to ineligible recipients.
Recommendation: The Food Bank should review its procedures to ensure staff and volunteers are aware of eligibility requirements prior to allowing individuals to receive product in order to comply with federal grant requirements.
Responsible Official’s Response: Management agrees with the finding and the recommendation.