FAC Explorer

Finding 1223689 (2025-003)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-07-15
Audit: 407179
Organization: Second Harvest Community Foodbank (MO)
Auditor: UHY LLP

AI Summary

  • Answer: Second Harvest is not following its own procurement policy for evaluating vendors.
  • Trend: This issue arises because evaluations are based on individual invoices instead of total contract amounts.
  • List: Review and adjust procurement procedures to ensure all vendors are evaluated according to policy.

Finding Text

Second Harvest considers procurement procedures for routine vendors based on individual invoices, rather than based on total contract expenditures. As such, not all vendors were evaluated in accordance with Second Harvest’s procurement policy.

Corrective Action Plan

We agree with the auditor’s comments and the following action has been taken to improve this situation. Second Harvest staff have built a comprehensive vendor list to properly evaluate vendors through the procurement process and developed a schedule to review vendors in accordance with our Financial Policies and Procedures on a regular basis based on the anticipated and/or historical aggregate spend for goods and services. Second Harvest updated its Financial Policies and Procedures as of March 2026, which includes the guiding process, review of the organizational practices around procurement, and a new threshold of $15k. This corrective action was implemented January 1, 2026.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1223678 2025-002
    Material Weakness Repeat
  • 1223679 2025-004
    Material Weakness Repeat
  • 1223680 2025-004
    Material Weakness Repeat
  • 1223681 2025-004
    Material Weakness Repeat
  • 1223682 2025-002
    Material Weakness Repeat
  • 1223683 2025-002
    Material Weakness Repeat
  • 1223684 2025-004
    Material Weakness Repeat
  • 1223685 2025-003
    Material Weakness Repeat
  • 1223686 2025-003
    Material Weakness Repeat
  • 1223687 2025-003
    Material Weakness Repeat
  • 1223688 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.07M
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $282,659
10.182 PANDEMIC RELIEF ACTIVITIES: LOCAL FOOD PURCHASE AGREEMENTS WITH STATES, TRIBES, AND LOCAL GOVERNMENTS $111,130
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $69,973
10.558 CHILD AND ADULT CARE FOOD PROGRAM $53,914
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $42,651
10.187 THE EMERGENCY FOOD ASSISTANCE PROGRAM (TEFAP) COMMODITY CREDIT CORPORATION ELIGIBLE RECIPIENT FUNDS $40,977
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $23,750
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $17,605
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM $3,208