Finding 1152964 (2023-004)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2025-09-15
Audit: 366283
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The initial schedule of expenditures of federal awards was incorrectly prepared for the year ending June 30, 2024, leading to multiple inaccuracies in federal program identification.
  • Impacted Requirements: The findings indicate non-compliance with the Uniform Guidance (2 CFR 200.510), particularly regarding the correct reporting period and proper grouping of federal programs.
  • Recommended Follow-Up: SHNLFB should enhance its procedures for preparing and reviewing the schedule of expenditures to ensure compliance with federal requirements.

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.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

  • 1152943 2023-003
    Material Weakness Repeat
  • 1152944 2023-004
    Material Weakness Repeat
  • 1152945 2023-005
    Material Weakness Repeat
  • 1152946 2023-006
    Material Weakness Repeat
  • 1152947 2023-007
    Material Weakness Repeat
  • 1152948 2023-003
    Material Weakness Repeat
  • 1152949 2023-004
    Material Weakness Repeat
  • 1152950 2023-005
    Material Weakness Repeat
  • 1152951 2023-006
    Material Weakness Repeat
  • 1152952 2023-007
    Material Weakness Repeat
  • 1152953 2023-003
    Material Weakness Repeat
  • 1152954 2023-004
    Material Weakness Repeat
  • 1152955 2023-005
    Material Weakness Repeat
  • 1152956 2023-006
    Material Weakness Repeat
  • 1152957 2023-007
    Material Weakness Repeat
  • 1152958 2023-003
    Material Weakness Repeat
  • 1152959 2023-004
    Material Weakness Repeat
  • 1152960 2023-005
    Material Weakness Repeat
  • 1152961 2023-006
    Material Weakness Repeat
  • 1152962 2023-007
    Material Weakness Repeat
  • 1152963 2023-003
    Material Weakness Repeat
  • 1152965 2023-005
    Material Weakness Repeat
  • 1152966 2023-006
    Material Weakness Repeat
  • 1152967 2023-007
    Material Weakness Repeat
  • 1152968 2023-003
    Material Weakness Repeat
  • 1152969 2023-004
    Material Weakness Repeat
  • 1152970 2023-005
    Material Weakness Repeat
  • 1152971 2023-006
    Material Weakness Repeat
  • 1152972 2023-007
    Material Weakness Repeat
  • 1152973 2023-003
    Material Weakness Repeat
  • 1152974 2023-004
    Material Weakness Repeat
  • 1152975 2023-005
    Material Weakness Repeat
  • 1152976 2023-006
    Material Weakness Repeat
  • 1152977 2023-007
    Material Weakness Repeat
  • 1152978 2023-003
    Material Weakness Repeat
  • 1152979 2023-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.565 Commodity Supplemental Food Program $234,668
10.569 Emergency Food Assistance Program (food Commodities) $216,355
21.027 Coronavirus State and Local Fiscal Recovery Funds $42,484
10.568 Emergency Food Assistance Program (administrative Costs) $9,612