Finding Text
Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – September 30, 2026 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards require compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 1 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2024. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: The organization had an issue with the internal tracking schedule resulting in the monitoring not being completed within the required two-year period. Effect: The Organization collected data and monitored participating agencies after year end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2023- 003. Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.