FAC Explorer

Finding 486059 (2023-003)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-09-06
Audit: 318713
Organization: The Salvation Army Northwest Division (WA)
Auditor: Deloitte & Touche LLP

AI Summary

  • Core Issue: The Salvation Army Northwest Division failed to maintain required eligibility forms for the Emergency Food Assistance Program, with 46 out of 60 forms missing or incomplete.
  • Impacted Requirements: Compliance with federal eligibility criteria is crucial; noncompliance risks funding loss and undermines program integrity.
  • Recommended Follow-up: Management should enhance controls for retaining and completing eligibility forms to ensure compliance and prevent future issues.

Finding Text

FINDING 2023‐003 Material Weakness in Internal Controls and Compliance, Material Noncompliance ‐ Eligibility Federal Agency: Department of Agriculture Pass through Grantor: Multiple Federal Program(s): Emergency Food Assistance Program Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster Criteria: As a subrecipient of the State of Washington’s Food Commodities Program, The Salvation Army Northwest Division (the “TSA”) is required to obtain self‐declaration forms, The Emergency Food Assistance Program (“TEFAP”) Client Intake Form, TEFAP Individual Intake Form – Annual, or a Washington state approved alternate client intake form from the program participants to determine their eligibility. Condition/Context: Through eligibility testing, 46 of the 60 requested selections of the specified TEFAP Client Intake Form (AGR‐2271) were not available for our review. Of the 14 selections where we were able to review support, we found two instances where information that was required on the intake form was missing such as the address, the household information, and/or name. 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: Unable to be determined. Recommendation: Management and department administrators should ensure appropriate controls over the retention and completion of eligibility forms or approved alternatives are utilized and maintained by the Division. Repeat Finding: Yes. See 2022‐005 in prior year report. Views of Responsible Officials: See Corrective Action Plan.

Categories

Subrecipient Monitoring Eligibility Material Weakness

Other Findings in this Audit

  • 486022 2023-002
    Significant Deficiency Repeat
  • 486023 2023-002
    Significant Deficiency Repeat
  • 486024 2023-002
    Significant Deficiency Repeat
  • 486025 2023-002
    Significant Deficiency Repeat
  • 486026 2023-002
    Significant Deficiency Repeat
  • 486027 2023-002
    Significant Deficiency Repeat
  • 486028 2023-002
    Significant Deficiency Repeat
  • 486029 2023-002
    Significant Deficiency Repeat
  • 486030 2023-002
    Significant Deficiency Repeat
  • 486031 2023-002
    Significant Deficiency Repeat
  • 486032 2023-002
    Significant Deficiency Repeat
  • 486033 2023-002
    Significant Deficiency Repeat
  • 486034 2023-002
    Significant Deficiency Repeat
  • 486035 2023-002
    Significant Deficiency Repeat
  • 486036 2023-002
    Significant Deficiency Repeat
  • 486037 2023-002
    Significant Deficiency Repeat
  • 486038 2023-002
    Significant Deficiency Repeat
  • 486039 2023-002
    Significant Deficiency Repeat
  • 486040 2023-002
    Significant Deficiency Repeat
  • 486041 2023-002
    Significant Deficiency Repeat
  • 486042 2023-002
    Significant Deficiency Repeat
  • 486043 2023-002
    Significant Deficiency Repeat
  • 486044 2023-002
    Significant Deficiency Repeat
  • 486045 2023-002
    Significant Deficiency Repeat
  • 486046 2023-002
    Significant Deficiency Repeat
  • 486047 2023-002
    Significant Deficiency Repeat
  • 486048 2023-003
    Material Weakness Repeat
  • 486049 2023-003
    Material Weakness Repeat
  • 486050 2023-003
    Material Weakness Repeat
  • 486051 2023-003
    Material Weakness Repeat
  • 486052 2023-003
    Material Weakness Repeat
  • 486053 2023-003
    Material Weakness Repeat
  • 486054 2023-003
    Material Weakness Repeat
  • 486055 2023-003
    Material Weakness Repeat
  • 486056 2023-003
    Material Weakness Repeat
  • 486057 2023-003
    Material Weakness Repeat
  • 486058 2023-003
    Material Weakness Repeat
  • 486060 2023-003
    Material Weakness Repeat
  • 486061 2023-003
    Material Weakness Repeat
  • 486062 2023-004
    Significant Deficiency
  • 486063 2023-004
    Significant Deficiency
  • 486064 2023-004
    Significant Deficiency
  • 486065 2023-004
    Significant Deficiency
  • 486066 2023-004
    Significant Deficiency
  • 486067 2023-004
    Significant Deficiency
  • 486068 2023-004
    Significant Deficiency
  • 486069 2023-004
    Significant Deficiency
  • 486070 2023-004
    Significant Deficiency
  • 486071 2023-004
    Significant Deficiency
  • 486072 2023-004
    Significant Deficiency
  • 486073 2023-004
    Significant Deficiency
  • 486074 2023-004
    Significant Deficiency
  • 486075 2023-004
    Significant Deficiency
  • 1062464 2023-002
    Significant Deficiency Repeat
  • 1062465 2023-002
    Significant Deficiency Repeat
  • 1062466 2023-002
    Significant Deficiency Repeat
  • 1062467 2023-002
    Significant Deficiency Repeat
  • 1062468 2023-002
    Significant Deficiency Repeat
  • 1062469 2023-002
    Significant Deficiency Repeat
  • 1062470 2023-002
    Significant Deficiency Repeat
  • 1062471 2023-002
    Significant Deficiency Repeat
  • 1062472 2023-002
    Significant Deficiency Repeat
  • 1062473 2023-002
    Significant Deficiency Repeat
  • 1062474 2023-002
    Significant Deficiency Repeat
  • 1062475 2023-002
    Significant Deficiency Repeat
  • 1062476 2023-002
    Significant Deficiency Repeat
  • 1062477 2023-002
    Significant Deficiency Repeat
  • 1062478 2023-002
    Significant Deficiency Repeat
  • 1062479 2023-002
    Significant Deficiency Repeat
  • 1062480 2023-002
    Significant Deficiency Repeat
  • 1062481 2023-002
    Significant Deficiency Repeat
  • 1062482 2023-002
    Significant Deficiency Repeat
  • 1062483 2023-002
    Significant Deficiency Repeat
  • 1062484 2023-002
    Significant Deficiency Repeat
  • 1062485 2023-002
    Significant Deficiency Repeat
  • 1062486 2023-002
    Significant Deficiency Repeat
  • 1062487 2023-002
    Significant Deficiency Repeat
  • 1062488 2023-002
    Significant Deficiency Repeat
  • 1062489 2023-002
    Significant Deficiency Repeat
  • 1062490 2023-003
    Material Weakness Repeat
  • 1062491 2023-003
    Material Weakness Repeat
  • 1062492 2023-003
    Material Weakness Repeat
  • 1062493 2023-003
    Material Weakness Repeat
  • 1062494 2023-003
    Material Weakness Repeat
  • 1062495 2023-003
    Material Weakness Repeat
  • 1062496 2023-003
    Material Weakness Repeat
  • 1062497 2023-003
    Material Weakness Repeat
  • 1062498 2023-003
    Material Weakness Repeat
  • 1062499 2023-003
    Material Weakness Repeat
  • 1062500 2023-003
    Material Weakness Repeat
  • 1062501 2023-003
    Material Weakness Repeat
  • 1062502 2023-003
    Material Weakness Repeat
  • 1062503 2023-003
    Material Weakness Repeat
  • 1062504 2023-004
    Significant Deficiency
  • 1062505 2023-004
    Significant Deficiency
  • 1062506 2023-004
    Significant Deficiency
  • 1062507 2023-004
    Significant Deficiency
  • 1062508 2023-004
    Significant Deficiency
  • 1062509 2023-004
    Significant Deficiency
  • 1062510 2023-004
    Significant Deficiency
  • 1062511 2023-004
    Significant Deficiency
  • 1062512 2023-004
    Significant Deficiency
  • 1062513 2023-004
    Significant Deficiency
  • 1062514 2023-004
    Significant Deficiency
  • 1062515 2023-004
    Significant Deficiency
  • 1062516 2023-004
    Significant Deficiency
  • 1062517 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
64.024 Va Homeless Providers Grant and Per Diem Program $911,019
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $328,977
94.006 Americorps $45,799
10.558 Child and Adult Care Food Program $37,762
21.019 Covid-19 Coronavirus Relief Fund $36,508
97.024 Covid-19 Emergency Food and Shelter National Board Program $30,800
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $23,129
14.218 Covid-19 Community Development Block Grants/entitlement Grants $21,120
10.569 Emergency Food Assistance Program (food Commodities) $16,608
14.231 Covid-19 Emergency Solutions Grant Program $14,976
14.239 Home Investment Partnerships Program $14,257
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $13,958
14.218 Community Development Block Grants/entitlement Grants $11,596
10.568 Emergency Food Assistance Program (administrative Costs) $10,010
14.267 Continuum of Care Program $9,897
10.559 Summer Food Service Program for Children $9,465
97.024 Emergency Food and Shelter National Board Program $7,011
14.239 Covid-19 Home Investment Partnerships Program $2,880
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $1,799
14.231 Emergency Solutions Grant Program $1,737