FAC Explorer

Finding 30647 (2022-101)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2022-11-02
Audit: 30205
Organization: Good Shepherd Food Bank of Maine (ME)
Auditor: Baker Newman & Noyes LLC

AI Summary

  • Core Issue: Timely notification of USDA Food receipts was not provided to the State of Maine, violating award requirements.
  • Impacted Requirements: Notifications must be sent within two business days; failure to comply may jeopardize program participation.
  • Recommended Follow-up: GSFB should emphasize the importance of timely submissions to ensure compliance with award conditions.

Finding Text

Finding 2022-101: USDA Food Receipts Criteria: Notice of receipt of USDA Foods provided within two business days to the State of Maine Department of Agriculture for the CSFP & TEFAP program. Condition: Notice of receipt of USDA Foods was not provided timely to the State of Maine Department of Agriculture in accordance with award requirements. Context: Our sample of 25 receipts of USDA Foods included six (6) instances where notification was not provided to the State of Maine Department of Agriculture within the required timeframe. Effect: Noncompliance with the provisions of the award may impact GSFB's ability to participate in the program. Cause: Office and warehouse closures during the year due to COVID-19 outbreak. Also, we note increased volume and demand due to response to the global COVID-19 pandemic. Recommendation: We recommend GSFB reinforce the importance of submitting receipt tickets in accordance with award requirements. Views of Responsible Officials: GSFB is in continuous communication with a Maine USDA contact, who represents nonissue of tardy submissions.

Corrective Action Plan

Identifying Number: 2022-101: USDA Foods Receipts Criteria: Notice of receipt of USDA Foods provided within two business days to the State of Maine Department of Agriculture for the CSFP program and within two business days for the TEFAP program. Condition: Notice of receipt of USDA Foods was not provided timely to the State of Maine Department of Agriculture in accordance with award requirements. Context: A sample of 25 receipts of USDA Foods included six instances where notification was not provided to the State of Maine Department of Agriculture within the required timeframe. Effect: Noncompliance with the provisions of the award may impact GSFB's ability to participate in the program. Cause: Increased volume and demand due to response to the global COVID-19 pandemic. Recommendation: GSFB reinforce the importance of submitting receipt tickets in accordance with award requirements. GSFB should further assign an individual within their organization to assume a higher level of direct responsibility for the administration of federal awards by GSFB. Contact: Bryan O'Connor Corrective Actions Taken or Planned: Staff commits to (1) uploading all documents in connection with each purchase order to the purchase file in our enterprise resource platform so that documentation is readily available; (2) utilizing exceptions report created to alert the inventory team if a USDA purchase order has been systematically received and documentation hasn't been uploaded within one business day from the time of receipt; and (3) instituting periodic review by Director of Inventory Management and Compliance of a sample of uploaded files to confirm that emails have been submitted to the Department within two business days of receipt.

Categories

School Nutrition Programs Special Tests & Provisions

Other Findings in this Audit

  • 30648 2022-101
    Significant Deficiency Repeat
  • 30649 2022-101
    Significant Deficiency Repeat
  • 30650 2022-101
    Significant Deficiency Repeat
  • 30651 2022-101
    Significant Deficiency Repeat
  • 30652 2022-101
    Significant Deficiency Repeat
  • 607089 2022-101
    Significant Deficiency Repeat
  • 607090 2022-101
    Significant Deficiency Repeat
  • 607091 2022-101
    Significant Deficiency Repeat
  • 607092 2022-101
    Significant Deficiency Repeat
  • 607093 2022-101
    Significant Deficiency Repeat
  • 607094 2022-101
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.568 Emergency Food Assistance Program (administrative Costs) $8.86M
10.565 Commodity Supplemental Food Program $3.78M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $810,001
10.178 Trade Mitigation Program Eligible Recipient Agency Operational Funds (a) $21,551
10.559 Summer Food Service Program for Children $16,615