FAC Explorer

Finding 26352 (2022-004)

-
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-05-25
Audit: 26275
Organization: Community Food Bank of Eastern Oklahoma, INC (OK)
Auditor: Hogantaylor LLP

AI Summary

  • Core Issue: All four claims for reimbursement were submitted late, exceeding the 30-day deadline.
  • Impacted Requirements: Timely filing of claims is essential to avoid losing grant funds.
  • Recommended Follow-Up: Integrate claims filing into the month-end close process to ensure compliance.

Finding Text

Item 2022-004 ? Delinquent Claim Filings Federal Program ? Food Distribution Cluster CFDA Number ? 10.569, 10.568, 10.565 Federal Award Numbers ? 72208 Federal Award Year ? June 30, 2022 Federal Agency ? U.S. Department of Agriculture Pass-Through Entity ? Oklahoma Department of Human Services Criteria: The grant award requires claims for reimbursement to be submitted within 30 days following the close of the month covered by the claim. Condition/context: Four of the four claims reports tested were filed after the 30-day due date. Cause: Turnover in personnel and not timely reconciling inventory records. Effect: Delinquent claims submissions could result in the loss of grant funds. Questioned cost: Not applicable. Repeat finding: This is not a repeat finding. Recommendation: Filing claims reports should be incorporated as part of the month-end close process. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.

Corrective Action Plan

Item 2022-004 -Delinquent Claim Filings. Recommendation: Filing claims report should be incorporated as part of the month-end close process. Action Planned: CFO will create Month end close schedule, ensuring claim filings are prepared monthly, as applicable. Anticipated Completion Date: June 30, 2023 Responsible Party: Ann Nelson, Chief Financial Officer

Categories

Subrecipient Monitoring Cash Management Reporting Equipment & Real Property Management

Other Findings in this Audit

  • 26351 2022-003
    Significant Deficiency
  • 602793 2022-003
    Significant Deficiency
  • 602794 2022-004
    -

Programs in Audit

ALN Program Name Expenditures
10.569 Emergency Food Assistance Program (food Commodities) $7.81M
10.559 Summer Food Service Program for Children $439,422
10.558 Child and Adult Care Food Program $321,312
10.568 Emergency Food Assistance Program (administrative Costs) $277,849
21.027 Coronavirus State and Local Fiscal Recovery Funds $216,367
93.558 Temporary Assistance for Needy Families $172,500
10.565 Commodity Supplemental Food Program $90,943