Finding Text
FINDING 2025-001 Material Weakness in Internal Controls over Compliance, Material Noncompliance - Eligibility Federal Agency: Department of Agriculture Pass through Grantor: Multiple Federal Program(s): Food Distribution Cluster Assistance Listing Number(s): 10.565/10.569 Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “Division”) is required to obtain self-declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility. Condition/Context: Through eligibility testing, 31 of the 60 requested selections of the specified TEFAP Client Intake Form (AGR-2271) were not available for our review. Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over the retention of the forms do not exist. Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of compliance with the Program. Noncompliance with such grant agreements could result in loss of funding. Questioned Costs: Unable to be determined. The Division was unable to provide a record of food commodities provided to selected participants. Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or ensure that approved alternatives to the form are utilized and maintained by the Division. Repeat Finding: Yes. See 2024-002 in prior year report. Views of Responsible Officials: See Corrective Action Plan.