Finding 497952 (2023-002)

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Requirement
L
Questioned Costs
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Year
2023
Accepted
2024-09-24
Audit: 320575
Organization: Hunger Free Oklahoma (OK)
Auditor: Hogantaylor LLP

AI Summary

  • Issue: The Project Financial Report for Double Up Oklahoma was submitted late, missing the February 1, 2024 deadline.
  • Requirements impacted: Compliance with grant agreements is critical to avoid potential loss of funding or increased federal scrutiny.
  • Follow-up: Implement an internal control system to ensure timely reporting for new grants during transitions.

Finding Text

Finding: Item 2023-002 – Reporting: Delinquent Reports Federal Program – National Institute of Food and Agriculture/USDA Double Up Oklahoma Assistance Listing Number – 10.331 Criteria: The grant agreements for Double Up Oklahoma require the Project Financial Report to be filed by February 1 each year. Condition/context: The Project Financial Report was filed after the February 1, 2024, due date. Cause: The federal grant transferred to the Organization from another nonprofit entity during the year and there was not an internal control to verify if reporting on the stub period was required. Effect: Noncompliance with grants could result in the loss of grant funds or additional federal oversight. Questioned cost: Not applicable. Recommendation: We recommend the Organization establish an internal control to identify required reporting for new grants during transition periods. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.

Corrective Action Plan

Finding 2023-002 – Reporting: Delinquent Reports Federal Program – National Institute of Food and Agriculture/USDA Double Up Oklahoma Assistance Listing Number – 10.331 Finding Summary: The Project Financial Report was filed after the February 1, 2024, due date. Responsible Individuals: Richard Comeau, Narine Lambert, Eileen Alexander Corrective Action Plan: The Organization recognizes that the Project Grant Report was filed after the February 1, 2024, due date. The delay in filing the Project Financial Report was primarily due to the transition of the grant from TCF to HFO. This transition involved several administrative and procedural changes that impacted the timely submission of the report. To address this issue and prevent future occurrences, the following corrective actions will be implemented: 1. Review and Update Procedures: The Organization will review and update its financial reporting procedures to ensure timely submission of all reports. 2. Training and Communication: All relevant staff will receive training on the updated procedures and the importance of adhering to deadlines. Regular communication will be maintained to reinforce these standards. 3. Monitoring: Staff will review the current report monitoring system to track the progress of financial report preparation and submission and update as needed. By implementing these corrective actions, the Organization aims to ensure timely and accurate financial reporting in the future. Anticipated Completion Date: 09/12/2024

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.331 Gus Schumacher Nutrition Incentive Program $360,579