FAC Explorer

Finding 1162338 (2024-001)

Material Weakness Repeat Finding
Requirement
C
Questioned Costs
-
Year
2024
Accepted
2025-11-13
Audit: 372138
Organization: Community Food & Agriculture Coalition, Inc. (MT)
Auditor: CARVER FLOREK & JAMES CPA'S

AI Summary

  • Core Issue: Missing approvals for 2 out of 6 federal reimbursement requests.
  • Impacted Requirements: Compliance with organizational controls for submitting reimbursement requests.
  • Recommended Follow-Up: Create a clear reporting and control structure to ensure all approvals are obtained before submitting requests.

Finding Text

2024 – 001 LACK OF APPROVALS ON FEDERAL REIMBURSEMENT REQUEST Criteria: Organizational controls and compliance requirements note that approvals must be evident in order to submit reimbursement request to the granting agency. Condition: During our testing of the USDA Gus Schumacher Nutrition Incentive Program, we found that the Organization did not have approvals for 2 out of the 6 reimbursement request sampled. Cause: Unknown. Effect: The Organization did not follow the applicable control policy activities. Recommendation: We recommend that the Organization develop a sound structure of reporting and control lines to establish the proper controls that must be completed prior to any request activity.

Corrective Action Plan

November 4, 2025 Carver, Florek & James CPA’s Attn: Keegan Witt Audit Findings Corrective Action Plan Finding number: Section III: Federal Awards Findings and Questioned Costs Contact Person Responsible: Bonnie Buckingham Corrective Action Planned: Financial procedures that Community Food & Agriculture routinely follow are as follows: - Operations & Finance Manager will pull reports from QuickBooks accounting software for all federal grants for which a request for funds will be generated. - Executive Director reviews the draw down request, signs off on it, and the Executive Director or the Operations & Finance Manager files a request from the Federal portal, for funds expended for a specific program. All current and future expenditures and drawdown requests will be signed and dated with an electronic stamp certification prior to any drawdown request, as per the Financial Procedures stated above. All staff have been made aware of the strict adherence to this policy. Anticipated Completion Date will be immediate. Sincerely, Bonnie Buckingham Executive Director

Categories

Cash Management Reporting

Programs in Audit

ALN Program Name Expenditures
10.331 GUS SCHUMACHER NUTRITION INCENTIVE PROGRAM $431,220
10.576 SENIOR FARMERS MARKET NUTRITION PROGRAM $206,066
10.311 BEGINNING FARMER AND RANCHER DEVELOPMENT PROGRAM $181,051
10.303 INTEGRATED PROGRAMS $51,106
10.912 ENVIRONMENTAL QUALITY INCENTIVES PROGRAM $42,840
10.175 FARMERS MARKET AND LOCAL FOOD PROMOTION PROGRAM $5,000