Finding Text
2022-003 U.S. Department of Agriculture Passed Through Utah Food Bank Food Distribution Cluster - Federal Financial Assistance Listing Number 10.568 Eligibility Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards included under the Federal Financial Assistance Listing Number 10.568 on the Schedule of Expenditures of Federal Awards. Criteria: 2 CFR Part 200 (Uniform Guidance) and the Compliance Supplement requires the Organization to certify households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency. Condition: During our engagement, we identified two instances where the Organization could not provide documentation that the household income qualified for services. We also identified one instance where the documented household income exceeded the income eligibility criteria. Cause: The Organization did not have adequate controls to ensure household income was properly certified. Effect: The organization may have allowed ineligible households to receive USDA Foods. Questioned Costs: None Context/Sampling: We selected 60 households that participated in the USDA program. Repeat finding from the Prior Year(s): No Recommendation: We recommend the Organization enhance controls to ensure that all documentation certifying the eligibility of households is properly maintained. Views of Responsible Officials: Management agrees with the finding.