Finding Text
2023-004 Eligibility
U.S. Department of Education/Pass-through Texas Department of Agriculture
Federal Assistance Listing Number 10.187 – Commodity Credit Corporation
Award Number: 01534
Award Year: 10/1/22 – 9/30/23
Type of Finding: Other instance of noncompliance
Criteria: Management is responsible for compliance with Eligibility procedures in accordance with
the Uniform Guidance.
Condition: One of the subrecipients’ (i.e. , Agencies receiving food for distribution) eligibility
requirements is for The Food Bank to conduct annual site visits to verify the site’s ability to operate
in full compliance with the requirements of the agency agreement. Three subrecipients tested did
not have evidence of an annual site visit.
Questioned Costs: None
Context/Sampling: A nonstatistical sample of 21 out of 209 subrecipients was selected for
testing.
Cause: The Food Bank experienced significant turnover in the Partner Services Department
resulting in these annual visits being missed during 2023.
Effect or Potential Effect: Lack of compliance with Eligibility compliance requirements may result
in reduced future funding for the program.
Recommendation: We recommend The Food Bank incorporate controls and procedures to
ensure the subrecipient eligibility requirements are being followed.
Views of Responsible Officials: The Food Bank agrees with the finding. Due to turnover and transitions in key positions, on-boarding of agencies did not include these three locations on the annual site visit schedule.
Corrective Actions: In FY 2024 new procedures have already been implemented for on-boarding, new personnel have been assigned oversight of agencies, and two compliance departments, one in Accounting and one in Partner Services, have been fully established to monitor compliance.