Finding Text
Finding: Item 2024-003 – Delinquent Claim Filings
Significant Deficiency
Federal Program – Food Distribution Cluster
AL Number – 10.569, 10.568, 10.565
Federal Award Numbers – 72208
Federal Award Year – June 30, 2023
Federal Agency – U.S. Department of Agriculture
Pass-Through Entity – Oklahoma Department of Human Services
Criteria: The grant award requires claims for reimbursement to be submitted within 30 days following the close of the month covered by the claim.
Condition/context: Two of six claims reports for The Emergency Food Assistance Program (TEFAP) were filed after the 30-day due date.
Four of twelve claims reports for Commodity Supplemental Food Program (CSFP) were filed after the 30-day due date.
Cause: Turnover in the Organization.
Effect: Delinquent claims submissions could result in the loss of grant funds. The delay in cash receipts can put a strain on cash available for operations.
Questioned cost: Not applicable.
Repeat finding: This is a repeat of findings 2022-004 and 2023-006 in the immediately prior audits.
Recommendation: Filing claims reports should be incorporated as part of the month-end closing process.
View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.