Finding 12130 (2022-002)

Significant Deficiency

Requirement

Questioned Costs

Year

2022

Accepted

2023-06-25

Audit: 16212

Organization: Midwest Food Bank Nfp (IL)

Auditor: Sikich LLP

AI Summary

Core Issue: The Organization submitted three reports late, violating grant reporting requirements.
Impacted Requirements: Timely filing of reports as specified in each grant agreement.
Recommended Follow-Up: Implement processes to track and evaluate reporting deadlines for all grants.

Finding Text

2022-002: Reporting Requirements Criteria: The Organization is required to submit various reports as listed in each grant agreement for the major program. The Organization submitted three reports after the reporting deadline. Condition: The Organization did not timely file all reports in accordance with reporting requirements listed in each grant. Questioned costs: None Cause and Effect: By not filing all reports timely, the Organization could face repercussions from the grantors. Recommendation: We recommend the Organization establish processes to evaluate and track reporting requirements for each grant to ensure required reports are filed timely. Auditee Response: The Organization inadvertently missed the reporting deadline due to misinterpreting the reporting requirements. The Organization intends to more closely identify and track reporting deadlines.

Corrective Action Plan

2022-002: Reporting Requirements Criteria: The Organization is required to submit various reports as listed in each grant agreement for the major program. The Organization submitted two reports after the reporting deadline. Additionally, one required report was not filed. Condition: The Organization did not timely file all reports in accordance with reporting requirements listed in each grant. Questioned costs: None Cause and Effect: By not filing all reports timely, the Organization could face repercussions from the grantors. Corrective Plan: Midwest Food Bank NFP inadvertently missed the reporting deadline due to misinterpreting the reporting requirements. The Organization, led by Lisa Martin, CFO, will establish a framework by June 30, 2023, to more closely identify and track reporting deadlines to ensure reporting within proper timeframes.

Other Findings in this Audit

12131 2022-001

Significant Deficiency
12132 2022-002

Significant Deficiency
12133 2022-001

Significant Deficiency
12134 2022-002

Significant Deficiency
12135 2022-001

Significant Deficiency
588572 2022-002

Significant Deficiency
588573 2022-001

Significant Deficiency
588574 2022-002

Significant Deficiency
588575 2022-001

Significant Deficiency
588576 2022-002

Significant Deficiency
588577 2022-001

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
21.027	Coronavirus State and Local Fiscal Recovery Funds	$368,945
97.024	Emergency Food and Shelter National Board Program	$22,000