FAC Explorer

Finding 1240507 (2024-004)

Material Weakness Repeat Finding
Requirement
H
Questioned Costs
-
Year
2024
Accepted
2026-10-15
Audit: 414962
Organization: Toledo Northwest Ohio Food Bank (OH)
Auditor: MANER COSTERISAN

AI Summary

  • Core Issue: The Organization failed to submit the required financial reporting package on time to the Federal Audit Clearinghouse.
  • Impacted Requirements: This noncompliance violates Title 2 U.S. Code of Federal Regulations (CFR) Part 200, which mandates timely submissions.
  • Recommended Follow-Up: Establish and enforce new procedures to monitor submission timelines and prevent future delays.

Finding Text

2024-004 Timeliness of Reporting Audited Financial Statements and Federal Awards Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments; ALN 10.182; U.S. Department of Agriculture Coronavirus State and Local Fiscal Recovery Funds; ALN 21.027; U.S. Department of Treasury Finding Type: Material Weakness and Material Noncompliance Condition: The Organization’s data collection form and the reporting package for the year ended December 31, 2024, was not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: The Organization did not have established controls in place to ensure timely submission to the Federal Audit Clearinghouse due to significant turnover in the finance department. Effect: The Organization did not meet the criteria for a low-risk auditee in the current year. Recommendation: The Organization should implement procedures and controls to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. Organization’s Response: The Organization concurs with the facts of this finding and is implementing procedures to prevent this in the future.

Corrective Action Plan

Toledo Northwestern Ohio Food Bank, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2024 Organization Contact Person: James Caldwell, Preside nt/ CEO The findings from the December 31, 2024 schedule offindings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedu le. Financial Statement Findings 2024-001 - Material Journal Entries Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Anticipated Completion Date: February 2025 2024-002 - Timeliness of Bank Reconciliations Responsible Party: Director of Operation s an d third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Completion Date: February 2025 Federal Award Findings 2024-003 - Written Policies and Procedures Responsible Party: Director of Operations and third-party accountantAction to be Taken: Management agr ees with the finding, and we have implemented such a policy. Completion Date: May 14, 2025 2024 -004 - Timeliness of Reporting Audited Financial Statements and Federal Awards Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the findin g, and are in the process of catching up with the reporting of audited financial data and federa l awards. Anticipated Completion Date: June 30, 2026 2024-005 - Timeliness of Reporting Required under Funding Agreements Responsible Party: Director of Operations and third-party accountant Action to be Take n: Management agrees with the finding, and are in the process of implementing a policy to ensure timely reporting of financia l and programmatic data as stipulated by federal funding agreements. Anticipated Completion Date: June 30, 2026

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness Reporting

Other Findings in this Audit

  • 1240506 2024-003
    Material Weakness Repeat
  • 1240508 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $856,912
10.182 PANDEMIC RELIEF ACTIVITIES: LOCAL FOOD PURCHASE AGREEMENTS WITH STATES, TRIBES, AND LOCAL GOVERNMENTS $777,812
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $705,008
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $130,467
93.667 SOCIAL SERVICES BLOCK GRANT $100,109
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $12,875