Finding 47672 (2022-001)

-
Requirement
E
Questioned Costs
$1
Year
2022
Accepted
2023-02-01
Audit: 52669
Organization: West Ohio Food Bank (OH)

AI Summary

  • Core Issue: Unauthorized individuals received Senior Box distributions, violating program requirements.
  • Impacted Requirements: Signatures must be verified to confirm eligibility of recipients or their approved proxies.
  • Recommended Follow-Up: Implement procedures to ensure only eligible recipients or approved proxies receive distributions.

Finding Text

Criteria: The Senior Box Distribution Program requires that an eligible recipient or an approved proxy sign for each distribution received. Condition: During our testing of the Food Distribution Cluster, it was found that 6 of the 30 Senior Box Distribution Program boxes selected for testing were distributed to an unauthorized individual as evidenced by the signature on the distribution form that could not be verified. Additionally, it was found that 2 of the 25 additional Senior Box Distribution Program recipients tested were not eligible at the time of the distribution based on the invalid or expired application on file. Effect: If agency personnel at distributions do not ensure that eligible recipients or their approved proxy are the only individuals receiving program benefits, distributions could be made to recipients who are not eligible for the program. Cause: Staff onsite during distributions were not properly identifying and verifying the eligibility of the individuals receiving program boxes. Questioned Costs: 8 individuals x $54.63= $437.04 Context: Thirty Senior Box distributions were tested. Six were found to be distributed to an unauthorized individual. Twenty-five additional Senior Box distributions were tested. Two were found to be distributed to an ineligible recipient. Recommendation: It is our recommendation that the agency implement procedures to ensure that distributions are only provided to eligible recipients or an approved proxy.

Corrective Action Plan

Name of Contact Person: Ginger Loscavo, Program Specialist Corrective Action: Eligibility requirements regarding the Commodity Supplemental Food program (CSFP) are recognized by West Ohio Food Bank (WOFB) and WOFB continues making internal controls a top priority in the program?s operation. There are currently more than 1,475 applications processed through WOFB and 40 site locations for CSFP. During the auditing process, there were 6 participants who did not sign the signature sheet to receive their box. They had a proxy sign and received the box for them that was not listed on their application as being a proxy eligible to do this. It was discovered for four of the participants that the pantry site administrator, who distributes the boxes monthly, signed for the participant because of a misunderstanding they had assuming they were automatically considered a proxy for those receiving boxes from their location. The remaining two participant?s boxes were signed for by another program participant who received her monthly box along with boxes for 2 other participants who were unable to get their box on their own because of not having transportation. The site administrator made an error allowing this person to sign for the boxes as that person was not listed as a proxy. Additional testing discovered 2 participants out of 25 were not eligible at the time of the distribution based on an invalid or expired application on file. One of the applications had the client put his annual income in the income field of the application but marked he received this monthly instead of annually. The other participant had an application that was not dated properly but was processed allowing him to receive a box. Effective January 1, 2023, WOFB will conduct a refresher course for all program sites and site administrators reviewing eligibility and program requirements for CSFP. The Program Specialist will oversee these training sessions. Any new sites that may develop throughout the year will be trained on all rules, regulations, and eligibility for the program. All new site staff and/or volunteers will be trained annually. Every six months, the Program Specialist will audit signature sheets from all site locations and make any necessary adjustments. This will be an ongoing corrective action plan throughout the existence of CSFP at WOFB. The process will be overseen by the Chief Operations Officer. In addition, all applications will be reviewed thoroughly ensuring the correct income field is marked by the applicant that coordinates with their stated income and dates will be reviewed on each application ensuring the client is eligible and using the correct annual application. The Program Specialist will review at least 10% of the applications currently on file each month. These will also be reviewed by the Chief Operations Officer to check for accuracy. Proposed Completion Date: WOFB?s fiscal year begins July 1 each year. The Program Specialist will conduct training with all program sites by October 30th of the current year. As new sites, staff and/or volunteers distribute food boxes for CSFP, training will be conducted before their first distribution. This process will be ongoing. Beginning January 1, 2023, the Program Specialist will begin reviewing 10% of CSFP applications monthly with the Chief Operations Officer doing a 2nd check and periodically spot-checking applications for the program. This will be ongoing.

Categories

Questioned Costs Eligibility

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.569 Emergency Food Assistance Program (food Commodities) $3.17M
21.019 Coronavirus Relief Fund $950,000
93.558 Temporary Assistance for Needy Families $823,320
10.568 Emergency Food Assistance Program (administrative Costs) $418,147
10.565 Commodity Supplemental Food Program $345,381
93.667 Social Services Block Grant $74,617
97.024 Emergency Food and Shelter National Board Program $8,216