Finding 479364 (2023-001)

2023-001 Federal Agency: Department of Agriculture (USDA) Pass-Through Entity: State of New York Executive Department of General Services Assistance Listing Numbers: 10.568 and 10.569 Pass-through Grant Numbers: 4NY810809, 4NY430803, and 8NY200100 Program Name: The Emergency Food Assistance Program (TEFAP), Food Distribution Cluster Criteria: 7 CFR Section 250.19(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate supporting documents and required components, this finding relates to one component regarding lack of a signoff not lack of documentation. Condition: During our testing, we noted the following: The invoices created as a result of USDA orders being made were not consistently signed off onby the recipient agency representative upon pick up or delivery of the commodities. Cause: The Food Bank will always try to get these signatures but there are instances where the recipient agency representative will leave without signing. There is no check for the signoff prior to the recipient agency departing with the goods. Effect: The Food Bank does not have consistent documentation, via a signoff, that goods noted on the invoice were picked up by the recipient agency. Questioned Costs: None Context/Sampling: We selected 40 USDA orders across all recipient agencies. 10 of which were from the top 5 volume sites in 2023 and 30 picked haphazardly. Of these 40, there were 3 instances where the invoice was missing a signature from the recipient agency. The invoice is generated from the same software used by the Food Bank to track inventory throughout the year and at year end. During our testing of the components of this software, specifically, values, receipts of inventory, distributions of inventory, and year end test counts of inventory, we found these transactions to be properly supported and recorded. Repeat Finding: Yes Recommendation: The Food Bank should ensure that when the recipient agencies pick up or have orders delivered, they do not leave without the invoice being properly signed off on. View of Responsible Officials: Management agrees with the finding and will implement the recommendations.