Finding 1098989 (2024-002)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2024
Accepted
2025-02-10
Audit: 341804
Organization: Capital Area Food Bank, Inc., (DC)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: Instances of non-compliance in eligibility testing for TEFAP and CSFP were identified, including an ineligible community partner receiving food and missing documentation for an individual participant.
  • Impacted Requirements: Eligibility guidelines for TEFAP and CSFP were not followed, leading to improper food distribution and lack of necessary documentation.
  • Recommended Follow-Up: Implement stronger control processes to ensure compliance with eligibility criteria and maintain proper documentation for all participants.

Finding Text

2024-002: Eligibility Program: Commodity Supplemental Food Program (ALN 10.565) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: District of Columbia Department of Health (CHA2022-000027) Montgomery County Department of Health and Human Services (1087608) Maryland Department of Aging (N/A) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Administrative Costs) (ALN 10.568) (Food Distribution Cluster) Federal agency: U.S. Department of Agriculture Pass-through entity name and identifying number: Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012-FY23 and FIA/FNS 23-012-FY 24) Federal Award Year: Year ended June 30, 2024 Program: Emergency Food Assistance Program (Commodities) (ALN 10.569) (Food Distribution Cluster) Pass-through entity name and identifying number: District of Columbia OSSE Wellness and Nutrition Services Division (CW102461) District of Columbia Department of Health (N/A) Virginia Department of Agriculture and Consumer Services (VDACS) (67-150) Maryland Department of Human Resources Family Investment Administration (FIA/FNS 23-012) Federal agency: U.S. Department of Agriculture Federal Award Year: Year ended June 30, 2024 Type of finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Finding Criteria: The Emergency Food Assistance Program (TEFAP) - Receipt of USDA Foods for Household Use – An Eligible Recipient Agency (ERA) certifies households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency (7 CFR section 251.5(b)). These criteria are approved in advance by the Food and Nutrition Service (FNS) as part of the state agency’s distribution plan (7 CFR section 251.6(a)). Commodity Supplemental Food Program (CSFP) - Eligibility Criteria is at the State’s Discretion. In addition to categorical and income eligibility, the state agency may also require that applicants (a) be at nutritional risk, as determined by a physician or by local agency health staff; and/or (b) reside within the service area of a local agency when applying for benefits (7 CFR section 247.9(e)). 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. Cause: Eligibility guidelines were not followed in one case, and documentation not maintained in the second case. Effect: TEFAP – Food was provided to a community partner who was not eligible. CSFP – Documentation was not properly maintained to support eligibility of an individual who was provided food. Context: One community partner organization out of 20 items tested was approved to receive food despite not being eligible. One individual participant out of 40 participants tested did not have documentation to support eligibility for the program. Questioned costs: $1,069 Repeat finding: No Recommendation: We recommend that the organization ensure control processes are appropriate to identify noncompliance or missing documentation. Views of responsible officials: CAFB has reviewed and agrees with the finding and the recommendation.

Categories

Questioned Costs Eligibility Subrecipient Monitoring School Nutrition Programs Significant Deficiency

Other Findings in this Audit

  • 522516 2024-001
    Material Weakness
  • 522517 2024-001
    Material Weakness
  • 522518 2024-001
    Material Weakness
  • 522519 2024-001
    Material Weakness
  • 522520 2024-001
    Material Weakness
  • 522521 2024-001
    Material Weakness
  • 522522 2024-001
    Material Weakness
  • 522523 2024-001
    Material Weakness
  • 522524 2024-001
    Material Weakness
  • 522525 2024-001
    Material Weakness
  • 522526 2024-001
    Material Weakness
  • 522527 2024-001
    Material Weakness
  • 522528 2024-001
    Material Weakness
  • 522529 2024-001
    Material Weakness
  • 522530 2024-001
    Material Weakness
  • 522531 2024-001
    Material Weakness
  • 522532 2024-001
    Material Weakness
  • 522533 2024-001
    Material Weakness
  • 522534 2024-001
    Material Weakness
  • 522535 2024-001
    Material Weakness
  • 522536 2024-001
    Material Weakness
  • 522537 2024-001
    Material Weakness
  • 522538 2024-001
    Material Weakness
  • 522539 2024-001
    Material Weakness
  • 522540 2024-001
    Material Weakness
  • 522541 2024-001
    Material Weakness
  • 522542 2024-002
    Significant Deficiency
  • 522543 2024-002
    Significant Deficiency
  • 522544 2024-002
    Significant Deficiency
  • 522545 2024-002
    Significant Deficiency
  • 522546 2024-002
    Significant Deficiency
  • 522547 2024-002
    Significant Deficiency
  • 522548 2024-002
    Significant Deficiency
  • 522549 2024-002
    Significant Deficiency
  • 522550 2024-002
    Significant Deficiency
  • 522551 2024-002
    Significant Deficiency
  • 522552 2024-002
    Significant Deficiency
  • 522553 2024-002
    Significant Deficiency
  • 522554 2024-002
    Significant Deficiency
  • 522555 2024-002
    Significant Deficiency
  • 522556 2024-003
    Material Weakness
  • 522557 2024-003
    Material Weakness
  • 522558 2024-003
    Material Weakness
  • 522559 2024-003
    Material Weakness
  • 522560 2024-003
    Material Weakness
  • 522561 2024-003
    Material Weakness
  • 522562 2024-003
    Material Weakness
  • 522563 2024-003
    Material Weakness
  • 522564 2024-003
    Material Weakness
  • 522565 2024-003
    Material Weakness
  • 522566 2024-003
    Material Weakness
  • 522567 2024-003
    Material Weakness
  • 522568 2024-003
    Material Weakness
  • 522569 2024-003
    Material Weakness
  • 522570 2024-004
    Material Weakness
  • 522571 2024-004
    Material Weakness
  • 522572 2024-004
    Material Weakness
  • 522573 2024-004
    Material Weakness
  • 522574 2024-004
    Material Weakness
  • 522575 2024-004
    Material Weakness
  • 522576 2024-004
    Material Weakness
  • 522577 2024-004
    Material Weakness
  • 522578 2024-004
    Material Weakness
  • 1098958 2024-001
    Material Weakness
  • 1098959 2024-001
    Material Weakness
  • 1098960 2024-001
    Material Weakness
  • 1098961 2024-001
    Material Weakness
  • 1098962 2024-001
    Material Weakness
  • 1098963 2024-001
    Material Weakness
  • 1098964 2024-001
    Material Weakness
  • 1098965 2024-001
    Material Weakness
  • 1098966 2024-001
    Material Weakness
  • 1098967 2024-001
    Material Weakness
  • 1098968 2024-001
    Material Weakness
  • 1098969 2024-001
    Material Weakness
  • 1098970 2024-001
    Material Weakness
  • 1098971 2024-001
    Material Weakness
  • 1098972 2024-001
    Material Weakness
  • 1098973 2024-001
    Material Weakness
  • 1098974 2024-001
    Material Weakness
  • 1098975 2024-001
    Material Weakness
  • 1098976 2024-001
    Material Weakness
  • 1098977 2024-001
    Material Weakness
  • 1098978 2024-001
    Material Weakness
  • 1098979 2024-001
    Material Weakness
  • 1098980 2024-001
    Material Weakness
  • 1098981 2024-001
    Material Weakness
  • 1098982 2024-001
    Material Weakness
  • 1098983 2024-001
    Material Weakness
  • 1098984 2024-002
    Significant Deficiency
  • 1098985 2024-002
    Significant Deficiency
  • 1098986 2024-002
    Significant Deficiency
  • 1098987 2024-002
    Significant Deficiency
  • 1098988 2024-002
    Significant Deficiency
  • 1098990 2024-002
    Significant Deficiency
  • 1098991 2024-002
    Significant Deficiency
  • 1098992 2024-002
    Significant Deficiency
  • 1098993 2024-002
    Significant Deficiency
  • 1098994 2024-002
    Significant Deficiency
  • 1098995 2024-002
    Significant Deficiency
  • 1098996 2024-002
    Significant Deficiency
  • 1098997 2024-002
    Significant Deficiency
  • 1098998 2024-003
    Material Weakness
  • 1098999 2024-003
    Material Weakness
  • 1099000 2024-003
    Material Weakness
  • 1099001 2024-003
    Material Weakness
  • 1099002 2024-003
    Material Weakness
  • 1099003 2024-003
    Material Weakness
  • 1099004 2024-003
    Material Weakness
  • 1099005 2024-003
    Material Weakness
  • 1099006 2024-003
    Material Weakness
  • 1099007 2024-003
    Material Weakness
  • 1099008 2024-003
    Material Weakness
  • 1099009 2024-003
    Material Weakness
  • 1099010 2024-003
    Material Weakness
  • 1099011 2024-003
    Material Weakness
  • 1099012 2024-004
    Material Weakness
  • 1099013 2024-004
    Material Weakness
  • 1099014 2024-004
    Material Weakness
  • 1099015 2024-004
    Material Weakness
  • 1099016 2024-004
    Material Weakness
  • 1099017 2024-004
    Material Weakness
  • 1099018 2024-004
    Material Weakness
  • 1099019 2024-004
    Material Weakness
  • 1099020 2024-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.569 Emergency Food Assistance Program (food Commodities) $12.15M
14.248 Community Development Block Grants Section 108 Loan Guarantees $5.21M
21.027 Covid-19: Coronavirus State and Local Fiscal Recovery Funds $1.16M
10.568 Emergency Food Assistance Program (administrative Costs) $613,013
14.228 Covid-19: Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $499,783
93.558 Temporary Assistance for Needy Families $499,394
10.182 Covid-19: Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $269,835
10.558 Child and Adult Care Food Program $193,581
10.565 Commodity Supplemental Food Program $133,580
10.187 The Emergency Food Assistance Program (tefap) Commodity Credit Corporation Eligible Recipient Funds $85,000
10.559 Summer Food Service Program for Children $71,513
97.024 Emergency Food and Shelter National Board Program $6,123