Finding Text
2022-001 U.S. Department of Agriculture, Food, and Nutrition Service Emergency Food Assistance Program Assistance Listing Number: 10.568/10.569 Passed Through: The Arizona Department of Economic Security Pass Through Number: CtR052634 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding ? Significant Deficiency in Internal Control Over Compliance Condition/Context ? Internal control procedures over eligibility requirements for 1 of 40 eligibility sheets tested indicated there was no certifying signature by the eligible recipient agency volunteer, there was no evidence of secondary review by the distribution agency program officials. Criteria ? In accordance with the Compliance Supplement, Part 6 ? Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause ? Clerical oversight. Effect ? Noncompliance with the Compliance Supplement and Uniform Guidance. Repeat Finding ? Yes Questioned Costs ? None Recommendation ? Distribution site files should be reviewed by a responsible individual for compliance with federal award requirements. The review should be documented. Additionally, training on applicable federal award requirements and internal control monitoring activities should be conducted with program staff and distribution agencies. View of Responsible Officials - There is no disagreement with the audit findings