FAC Explorer

Finding 279102 (2022-002)

-
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-27
Audit: 264352
Organization: Greater Cleveland Food Bank (OH)
Auditor: Barnes Wendling CPAS INC

AI Summary

  • Core Issue: Two out of four quarterly reports were submitted late, breaching the 45-day deadline set by the grant agreement.
  • Impacted Requirements: Compliance with the reporting timeline outlined in the subrecipient grant agreement is essential for maintaining funding and accountability.
  • Recommended Follow-Up: The Greater Cleveland Food Bank should conduct a review with staff to emphasize the importance of adhering to reporting deadlines.

Finding Text

Reference Number: 2022-002 Internal Control over Compliance with Reporting Federal Agency(ies): CFDA Number(s): Cluster (if applicable) and Program Name(s): 477 Cluster: United States Department of Health and Human Services 93.558 Temporary Assistance for Needy Families (TANF) "Criteria or Specific Requirement:" The subrecipient grant agreement between the Greater Cleveland Food Bank and the Ohio Association of Foodbanks states : the quarterly statistical summary report form of agencies, product pounds by source of food distributed, households served by type, individual served and service statistics by county must be submitted to the Ohio Association of Foodbanks within 45 days after the end of each quarter. Context and Condition: We tested all 4 quarterly statistical summary report forms submitted to the Ohio Association of Foodbanks for the year ended September 30, 2022 and 2 of the quarterly statistical summary report forms were submitted subsequent to 45 day deadline. Questioned Costs: None noted Cause and Effect: Policies and procedures were not appropriately adhered to in certain instances to ensure quarterly reporting was submitted in accordance with grant requirements. Recommendation: We recommended the Greater Cleveland Food Bank review with all supervisors and employees responsible for timely reporting to the Ohio Association of Foodbanks the importance of reporting compliance guidelines.

Corrective Action Plan

Finding: 2022-002 Internal Control over Compliance with Reporting Agency: Greater Cleveland Food Bank Name of responsible contact person and title: Jessica Morgan, CPO & Valissa Turner Howard, VP of Talent and Legal Affairs Anticipated completion date: 7/31/2023 Agency's response: Concur Planned Corrective Action(s): ? The Agency Services Analyst will complete the quarterly report within 35 days of the end of the quarter to ensure proper review, approval, and corrections if necessary, in order to be submitted within the 45-day requirement. Prior to the report being submitted, the Director of Agency Services will continue to review and will provide oversight for timely submission. ? Include in our Internal Auditing Program of the OAF/TANF contract, review of all supporting documents to validate timely reporting. ? The VP of Talent and Legal Affairs with the support of the Compliance Manager will review the timelines for all required reporting to the Ohio Association of Food banks on an annual basis with supervisors and those employees responsible for reporting.

Categories

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 279096 2022-001
    Material Weakness
  • 279097 2022-001
    Material Weakness
  • 279098 2022-001
    Material Weakness
  • 279099 2022-001
    Material Weakness
  • 279100 2022-001
    Material Weakness
  • 279101 2022-001
    Material Weakness
  • 279103 2022-001
    Material Weakness
  • 855538 2022-001
    Material Weakness
  • 855539 2022-001
    Material Weakness
  • 855540 2022-001
    Material Weakness
  • 855541 2022-001
    Material Weakness
  • 855542 2022-001
    Material Weakness
  • 855543 2022-001
    Material Weakness
  • 855544 2022-002
    -
  • 855545 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.569 Emergency Food Assistance Program (food Commodities) $16.06M
93.558 Temporary Assistance for Needy Families $13.88M
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.00M
10.565 Commodity Supplemental Food Program $1.75M
21.019 Coronavirus Relief Fund $1.73M
10.558 Child and Adult Care Food Program $961,720
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $743,400
10.559 Summer Food Service Program for Children $430,715
93.667 Social Services Block Grant $294,846
10.568 Emergency Food Assistance Program (administrative Costs) $152,136