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Assistance Listing Number, Federal Agency, and Program Name 21.027, U.S. Department of Treasury, Coronavirus State and Local Fiscal Recovery Fund 97.024, Department of Homeland Security, Emergency Food and Shelter National Board Program 97.036, Federal Emergency Management Agency, Disaster Grants Public Assistance (Presidentially Declared Disasters) Federal Award Identification Number and Year N/A Pass through Entity 21.027 Kendall County and Lake County 97.024 United Way of Boone County, Kishwaukee United Way (DeKalb County), United Way of Metropolitan Chicago (DuPage County), Fox Valley United Way (Kane County), Kankakee County Committee Service, Inc., Kendall County Health Department, United Way of Lake County, McHenry County Community Development, HOPE of Ogle County, United Way of Will County, United Way of Rock River Valley (Winnebago County) 97.036 Illinois Department of Human Services/Feeding Illinois Finding Type Significant deficiency Repeat Finding No Criteria Per 2 CFR 200.332(d), pass-through entities are to monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the subaward, and that the subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include, among other things, following up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the pass-through entity detected through audits, on-site reviews, and written confirmation from the subrecipient and highlighting the status of actions planned or taken to address single audit findings related to the particular subwaward. Condition It was noted through testing that there were multiple agencies where a monitoring visit had not taken place within the last two years per the Food Bank's subrecipient monitoring policy. Questioned Costs N/A Identification of How Questioned Costs Were Computed N/A Context Of the 77 monitoring visits tested, 9 had not had a monitoring visit by the Food Bank within the two prior years. Cause and Effect Due to COVID-19 protocols limiting on-site contact, site monitoring visits were delayed and not completed in a timely manner. If monitoring visits are not properly performed or follow-up is not completed, there is a risk that the food being passed to the participants is not sanitary or safe. Recommendation We recommend that the Food Bank ensure monitoring visits are completed consistently with the policy in place and that all issues identified are followed up on and completed as quickly as possible. Views of Responsible Officials and Corrective Action Plan The director, compliance manager, and three area leaders of the agency team maintain a schedule of sites to be monitored. During the pandemic, there were extensive site closings and reduced hours, which impeded the ability to maintain the schedule. In order to maintain a safe work environment, it was necessary to reduce visits during peak periods of the pandemic. This was a unique and short-term issue. Each team member has a goal of conducting weekly monitoring visits in order to complete the overdue visits by June 30, 2023. Monitoring visits will be prioritized from oldest to newest until the schedule is brought current. Area leaders will continue conducting site monitoring visits with agencies prior to their upcoming due dates.