Finding Text
AL number: 10.568, 10.569, 10.565 AL title: Emergency Food Assistance Program – Food Distribution Cluster Compliance requirement Special Tests and Provisions Name of federal agency: U.S. Department of Agriculture Name of pass-through entity: Illinois Department of Human Services and Missouri Department of Social Services Type of finding: Compliance Finding – Noncompliance with Federal Program Requirements Criteria: Federal regulations require that recipients maintain complete and accurate documentation for food commodities, including inspection reports and bills of lading, to demonstrate compliance with Special Tests and Provisions and ensure accountability for inventory received and distributed. Condition: During our audit, we were unable to obtain the inspection report and bill of lading for one food commodity receipt of the twenty tested. The absence of these documents prevented us from performing required compliance testing and verifying adherence to federal requirements. Cause: The deficiency appears to result from inadequate retention of documentation and insufficient oversight of intake procedures, compounded by staff turnover and onboarding challenges.Possible effect: Failure to maintain required documentation constitutes noncompliance with federal program requirements, limits the ability to verify proper food inventory tracking, including receipts and distributions, and increases the risk of errors or misstatements in reporting. Questioned cost: None Recommendation: We recommend management implement stronger controls over document retention by establishing clear procedures for collecting, signing, and storing inspection reports and bills of lading. Additionally, management should provide training to staff and conduct periodic internal reviews to ensure compliance with documentation requirements.