FAC Explorer

Finding 499609 (2023-001)

Significant Deficiency
Requirement
J
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 322456
Organization: Ohio Tri-County Food Alliance Dba Second Harvest Foodbank (OH)
Auditor: Brady Ware & Schoenfeld

AI Summary

  • Issue: The Organization failed to meet reporting requirements under the American Rescue Plan Act contract.
  • Impact: Turnover in key leadership roles led to missed deadlines for submitting reports to the Ohio Association of Foodbanks.
  • Follow-up: Ensure timely submission of all required reports to avoid future compliance issues.

Finding Text

Condition: During our audit it was noted that the Organization was not completing a reporting requirement contained within the American Rescue Plan Act contract. Criteria: The Organization is required to submit various reports on multiple timelines to the Ohio Association of Foodbanks. Cause: The Organization had turnover at the Executive Director and Accounting levels in 2023. Effect: The effect of the turnover caused this reporting requirements on this new grant to not be identified. Recommendation: The recommendation is for the Organization to ensure that all required reporting is being timely submitted. Views of Responsible Officials: See attached response.

Corrective Action Plan

The Organization acknowledges that a reporting requirement contained within the American Rescue Plan Act contract was not completed. The lapse occurred as a result of personnel changes in 2022-2023. The Finance Director, Faith Schiffer, has been tasked with ensuring the reports are filed in a timely manner.

Categories

Reporting

Other Findings in this Audit

  • 499607 2023-002
    Significant Deficiency Repeat
  • 499608 2023-003
    Significant Deficiency
  • 1076049 2023-002
    Significant Deficiency Repeat
  • 1076050 2023-003
    Significant Deficiency
  • 1076051 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.569 Emergency Food Assistance Program (food Commodities) $2.72M
10.565 Commodity Supplemental Food Program $904,213
10.182 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $743,582
21.027 Coronavirus State and Local Fiscal Recovery Funds $658,732
93.558 Temporary Assistance for Needy Families $339,631
10.559 Summer Food Service Program for Children $229,770
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $116,390
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $50,501
97.024 Emergency Food and Shelter National Board Program $49,202
93.667 Social Services Block Grant $650