Finding Text
2023-003 Commodity Supplemental Food Program (CSFP) Eligibility Criteria [ ] Compliance Finding [ ] Significant Deficiency [X] Material Weakness OMB 2 CFR 200, Subpart F Compliance Supplement, Part 4, Compliance Requirement E, Eligibility states, “A local agency certifies households as eligible to receive a CSFP food package by applying categorical and income eligible criteria. Eligibility is limited to the elderly (persons at least 60 years of age) (7 CFR section 247.9(a)).” Condition During our testing of eligibility of the CSFP program, we noted eight exceptions where the Organization did not document the source of identification for which age of the recipient of food was determined. We also noted one exception for which an application did not have adequate documentation of approval. Cause The Organization did not have a formal process to document and review CSFP applications. Context The finding appears to be a systemic problem. Effect Incomplete or inaccurate applications could indicate that individuals may have not been eligible to receive food benefits. Recommendation We recommend that the Organization implement appropriate controls and review over the CSFP application process and maintain appropriate records to ascertain the eligibility of recipients of food benefits. View of responsible officials and planned corrective action We have implemented a CSFP application system that requires each element of the application to comply with eligibility standards before continuing to the next step.