Finding Text
FINDING 2022‐005 Material Weakness in Compliance (Eligibility), Material Noncompliance
Federal Agency: Department of Agriculture, Food, and Nutrition Services
Pass through Grantor: Washington State Department of Agriculture and Montana State Food Bank
Federal Program(s): Emergency Food Assistance Program (food commodities) – Food Distribution Cluster
Assistance Listing Number(s): 10.569
Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, the Division must complete selfdeclaration
forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form
– Annual, or a Washington state approved alternate client intake form to determine eligibility of receipt of food
commodities goods.
Condition: Sufficient controls over the retention of client eligibility forms and documentation are not designed and
implemented. Through eligibility testing, forty‐seven (47) out of sixty (60) selections for the specified TEFAP Client
Intake Form (AGR‐2271) and Annual TEFAP Individual Intake Form (AGR‐2342) were not available for our review.
Cause: While the Division has policies and procedures regarding the completion of the forms, sufficient controls over
the retention of the forms do not exist.
Effect: Monitoring and determining eligibility of recipients of the Food Commodities Program is an essential part of
compliance with the Program. Noncompliance with such grant agreements could result in loss of funding.
Questioned Costs: Cannot be determined.
Context or Perspective: While the Division has processes in place for the completion of self‐declaration forms prior to
receiving assistance, 47 of the 60 samples selected for testing were not maintained by the Division and were not
available for our review.
Recommendation: Management and department administrators should ensure appropriate controls over the retention
of eligibility forms or approved alternatives are utilized and maintained by the Division.
Views of Responsible Officials: See Corrective Action Plan.