Finding Text
Item 2023-004: Preparation of Schedule of Expenditures of Federal Awards Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the period from July 1, 2023 to December 31, 2023. Federal award grant number: 204645, 203684, 236829, 229353, and 031875505 Federal agency: U.S. Department of Agriculture, U.S. Department of Treasury Pass-through entity: Minnesota Department of Health, Minnesota Department of Human Services, and Wisconsin Department of Agriculture, Trade and Consumer Protection Criteria: The Uniform Guidance (2 CFR 200.510) requires the auditee to prepare the schedule of expenditures of federal awards to cover the correct reporting period and contain certain information to be considered complete. Condition: We noted the initial schedule of expenditures of federal awards presented for audit was incorrectly for the year ended June 30, 2024. Once the correct period was determined and the revised schedule of expenditures of federal awards was received for the period from July 1, 2023 to December 31, 2023, additional findings were noted as follows: • Food Distribution Cluster program was not properly grouped by federal Assistance Listing Number. • Pass-through entity identifying numbers listed for three programs were incorrect. Once the pass-through entity numbers were corrected, it was determined that two of the programs were the same and should be combined as one listing. • Coronavirus State and Local Fiscal Recovery Funds had improper identification of federal department, pass-through entity and pass-through entity identifying number. This program was improperly included in the Food Distribution Cluster. Cause: The exceptions noted above were due to a breakdown in SHNLFB’s procedures to ensure that the schedule of expenditures of federal awards is in accordance with the Uniform Guidance. Further, we noted there is no documented review and approval of the schedule of expenditures of federal awards. Effect: Improper schedule of expenditures of federal awards was presented for audit. Questioned costs: None Context: The schedule of expenditures of federal awards was not prepared consistent with the requirements of the Uniform Guidance (2 CFR 200.510). Repeat finding: No Recommendation: SHNLFB should continue to improve its procedures around the preparation and review of the schedule of expenditures of federal awards. Views of responsible officials of the auditee: SHNLFB concurs with this finding and a response is included in the corrective action plan.