Finding 479146 (2023-001)

Significant Deficiency

Requirement

Questioned Costs

Year

2023

Accepted

2024-07-22

Audit: 315637

Organization: Community Food & Agriculture Coalition, Inc. (MT)

Auditor: Carver Florek & James Cpa's

AI Summary

Core Issue: The Organization lacks a written policy for the matching requirement under the USDA Gus Schumacher Nutrition Incentive Program.
Impacted Requirements: This absence violates 2 CFR § 200, which mandates written policies for managing award funds.
Recommended Follow-Up: The Organization should create and adopt a written policy to ensure compliance with federal regulations.

Finding Text

2023 – 001 LACK OF WRITTEN POLICY RELATED TO MATCHING REQUIREMENT Criteria: 2 CFR § 200 requires non federal entities to have certain written policies and procedures for managing award funds. Condition: During our testing of the USDA Gus Schumacher Nutrition Incentive Program, we found that the Organization did not have a written policy associated with the matching requirement. Cause: Community Food & Agriculture Coalition was unaware of the requirement to have a written policy related to the matching requirement. Effect: The Organization is not in compliance with the federal regulation that requires written policies. Recommendation: We recommend that the Organization adopts a written policy related to the matching requirement associated with the USDA Gus Schumacher Nutrition Incentive Program.

Corrective Action Plan

Finding Number: 2023- 001, Lack of Written Policy Relating to Matching Requirement Contact Person(s) Responsible: Bonnie Buckingham and Claire Grisham Corrective Action Planned: We will research the requirements for a matching policy for federal grants and develop a policy that will be included in CFAC’s Financial Procedures document. Anticipated Completion Date: June 30, 2024

Other Findings in this Audit

1055588 2023-001

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
10.331	Food Insecurity Nutrition Incentive Grants Program	$614,368
10.576	Senior Farmers Market Nutrition Program	$64,280
10.175	Farmers Market and Local Food Promotion Program (b)	$29,042
10.912	Environmental Quality Incentives Program	$2,563
10.215	Sustainable Agriculture Research and Education	$1,653
10.303	Integrated Programs	$651