FAC Explorer

Finding 370192 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-02-22
Audit: 291752
Organization: Ohio Tri-County Food Alliance Dba Second Harvest Foodbank (OH)
Auditor: Brady Ware & Schoenfeld

AI Summary

  • Issue: The FAC reporting package for the December 31, 2022 audit was not filed on time.
  • Requirements Impacted: The Organization must file the package within 30 days of receiving the auditor's report or within nine months after the fiscal year-end, as per 2 CFR 200.512.
  • Follow-Up: Implement a process to ensure timely completion of audits to avoid future delays in filing the FAC reporting package.

Finding Text

Finding 2022-001 - Federal Audit Clearinghouse (FAC) Condition: During our audit it was noted the FAC reporting package for the December 31, 2022 single audit was not filed timely. Criteria: The Organization is required to file the FAC reporting package 30 days after receipt of the auditors' report or within nine months after the fiscal year-end, which ever comes first, under 2 CFR 200.512. Cause: The Organization had turnover at the Executive Director and Accounting levels in 2023. Effect: The effect of the turnover caused delays in getting the single audit completed timely. Recommendation: The recommendation is for the Organization to ensure that there is a process and procedure in place to ensue timely audit completion so the FAC reporting package can be filed timely. Views of Responsible Officials: See attached response.

Corrective Action Plan

Finding 2022-001- Federal Audit Clearinghouse (FAC)- 20 N. Murray Street Springfield, Ohio 45503 93 7.325.8715 thes hfb.org The Organization recognizes its lapse in filing the F AC on time. Amidst changes in accounting personnel and the Executive Director role throughout 2022 and early 2023, the Organization has now appointed a Finance Director and filled the Executive Director position. Faith Schiffer, the new Finance Director, will oversee the timely completion of the financial statement audit and ensure the F AC filing meets its deadline.

Categories

Reporting

Other Findings in this Audit

  • 370193 2022-002
    Significant Deficiency
  • 946634 2022-001
    Significant Deficiency
  • 946635 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.569 Emergency Food Assistance Program (food Commodities) $3.73M
10.565 Commodity Supplemental Food Program $635,953
93.558 Temporary Assistance for Needy Families $529,628
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $126,770
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $99,230
97.024 Emergency Food and Shelter National Board Program $42,034
21.027 Coronavirus State and Local Fiscal Recovery Funds $30,510
10.500 Cooperative Extension Service $20,016
93.667 Social Services Block Grant $16,196
10.559 Summer Food Service Program for Children $12,462