Finding #2024-006 – Eligibility – Material Weakness and Other Noncompliance. Applicable federal program: U. S. Department of Agriculture, Passed through The Houston Food Bank, Emergency Food Assistance Program – Food Commodities (Food Distribution Cluster), Assistance Listing #: 10.569, Contract Number: 30517, Contract Year: 01/01/24 – 12/31/24. Condition and context: In a sample of 40 clients served during the year, we noted nine served clients had no documentation to support their eligibility to receive food assistance. Recommendation: Strengthen policies and procedures to ensure the documentation and retention of eligibility determinations. Planned corrective action: An internal audit performed in January 2025 identified deficiencies in internal controls for the calendar year 2024, primarily due to elevated personnel turnover. In response, corrective measures were implemented in April 2025, including the establishment and documentation of formal internal controls and procedures. New management has assumed oversight responsibilities and is actively monitoring compliance to ensure sustained effectiveness of these controls. Controls have been strengthened to ensure eligibility determinations are properly supported and that support is reviewed and retained. Responsible officer: Virginia Gonzalez, Chief Executive Officer. Estimated completion date: Completed as of April 30, 2025.