FAC Explorer

Finding 1236811 (2025-002)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2025
Accepted
2026-09-26
Audit: 412296
Organization: Ohio Tri-County Food Alliance Dba Second Harvest Foodbank (OH)
Auditor: BRADY WARE & SCHOENFELD

AI Summary

  • Core Issue: Incomplete and missing documentation for monitoring subrecipient agencies, including unsigned forms and untracked visits.
  • Impacted Requirements: The Organization must maintain effective internal controls and documentation for compliance with federal award monitoring requirements.
  • Recommended Follow-Up: Implement a centralized tracking system for monitoring activities and establish a review process to ensure all documentation is complete and retained.

Finding Text

Finding 2025-002 - Monitoring of Subrecipient Agencies Condition: During our testing of subrecipient agency monitoring files, we noted exceptions in which monitoring documentation was incomplete, missing, or not performed within the required monitoring cycle. Specifically, monitoring visit forms were not signed by SHFB employees, monitoring visit forms were not signed by agency representatives, monitoring visit forms could not be provided for certain agencies, membership applications or agreements could not be located for certain agencies, and certain agencies did not appear to have monitoring visits completed at least once every two years as required. Criteria: The Organization is required to maintain effective internal controls over compliance with federal award requirements, including procedures to monitor subrecipient agencies and retain documentation supporting that required monitoring was performed. Monitoring documentation should evidence timely completion, review, and approval by appropriate Organization personnel and agency representatives. Cause: The Organization’s review and record-retention procedures did not ensure that monitoring visit documentation was completed, signed by all required parties, retained in the agency file, and tracked to confirm that monitoring visits were completed within the required two-year cycle. Effect: Without complete and timely monitoring documentation, the Organization may be unable to demonstrate that it performed required subrecipient monitoring procedures or that subrecipient agencies complied with applicable program requirements. This increases the risk that instances of noncompliance by subrecipient agencies may not be identified and corrected timely. Recommendation: We recommend that the Organization strengthen its subrecipient monitoring controls by implementing a centralized tracking process for agency monitoring activities, including due dates for required monitoring visits and required documentation. The Organization should also establish a review procedure to verify that monitoring visit forms are completed, signed by both Organization personnel and agency representatives, and retained in the agency file along with current membership applications or agreements. Views of Responsible Officials: See attached response

Corrective Action Plan

Finding 2025-002 - Monitoring of Sub recipient Agencies Condition Testing ofsubrecipient agency monitoring files identified exceptions including monitoring visit forms that were unsigned by Organization staff and/or agency representatives, monitoring documentation that could not be located for certain agencies, missing membership applications or agreements, and monitoring visits that were not completed within the required two-year cycle. Corrective Action The Organization concurs with this finding and is implementing the following controls, with additional administrative support added to ensure timely completion: I. All TEFAP and agency agreements will be completed and signed in person by each of the Organization's TEFAP agencies at the Organization's annual All-Agency Conference (held at Second Harvest on Friday, September 25, 2026), where updated Authorized Shopper Lists will also be collected directly from each agency. 2. Following the conference, all agreements and signer lists will be internally audited by the Agency Relations Manager to confirm every required document is on file and properly executed for each agency. 3. Both a digital record and a physical, on-site copy will be maintained in each agency's file for all agreements, signer lists, and monitoring documentation. 4. Site visits for all subrecipient agencies will be scheduled for the full year at the sta11 of each calendar year, rather than tracked reactively, ensming visits are completed within the required two-year cycle. This schedule and all subsequent visit results will be logged both digitally and in each agency's physical file. 5. Where a required prior-period document cannot be located, the Organization will document the missing record and the corrective action taken in the agency file. If the affected agency's monitoring visit is overdue under the two-year cycle, a new monitoring visit will be scheduled promptly; otherwise, the agency's next regularly scheduled visit will be fully completed, signed, and retained in accordance with the Organization's documentation procedures. Responsible Party: Agency Relations Manager, with oversight from the Executive Director Target Completion Date: Agreements/signer lists: September 25, 2026 (All-Agency Conference) with internal audit to follow immediately; full-year site visit schedule: in place for calendar year 2027

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 1236810 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $2.14M
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM $1.28M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $448,268
10.182 PANDEMIC RELIEF ACTIVITIES: LOCAL FOOD PURCHASE AGREEMENTS WITH STATES, TRIBES, AND LOCAL GOVERNMENTS $393,423
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $35,481
93.667 SOCIAL SERVICES BLOCK GRANT $20,293