FAC Explorer

Finding 51730 (2022-002)

Material Weakness
Requirement
E
Questioned Costs
$1
Year
2022
Accepted
2023-06-27
Audit: 40786
Organization: Genesee County, Michigan (MI)
Auditor: Plante & Moran PLLC

AI Summary

  • Core Issue: One out of 40 individuals tested received food without proper eligibility documentation, violating grant requirements.
  • Impacted Requirements: The entity failed to certify recipients as eligible according to USDA guidelines and state agency instructions.
  • Recommended Follow-Up: Implement internal controls to ensure all participants have required eligibility documentation before food distribution.

Finding Text

Assistance Listing Number, Federal Agency, and Program Name ALN 10.565, U.S. Department of Agriculture, Food Distribution Cluster Federal Award Identification Number and Year 25000 1010, 2022 Pass through Entity Michigan Department of Education Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per the grant agreement, the entity is required to initially certify recipients to ensure eligibility criteria are met for the food distribution program to confine distribution of United States Department of Agriculture (USDA) foods received from the state agency to recipients determined to be eligible in accordance with instructions issued by the state agency and the 7 CFR Part 247, Part 250, and Food and Nutrition Service Food Package instructions for the Commodity Supplement Food Program. Condition We noted during testing that initial eligibility review and approval was not completed and not on file for one out of 40 individuals tested that received a food distribution. Questioned Costs $85 Identification of How Questioned Costs Were Computed Questioned costs represent the value of the one box of food distributed to the ineligible person. Context From October 1, 2021 through September 30, 2022, all participants requesting participation in the program require a completed and reviewed intake evaluation form to document review of eligibility. We selected 40 individuals for testing, and one lacked the initial eligibility evaluation prior to receiving food under the program. Cause and Effect There was not a process in place to check eligibility prior to distributing food. The lack of review of the database led to one person receiving food that was not deemed eligible under the program as the person did not have a completed and reviewed intake evaluation form on file. This lack of control could also result in the possibility of further ineligible persons to receive food as well. Recommendation We recommend that an internal control be put in place to ensure that participants have required eligibility documentation on file prior to receiving food under the program. Views of Responsible Officials and Planned Corrective Actions GCCARD?s intake and office staff have been fully trained on the rules and regulation of completing the whole process of receiving and approval of a CSFP application which will include handing out blank applications in December, receiving completed applications in January, determining eligibility, providing the participant with a CSFP card (Valid for 1year), completing the office portion of the application, having the Intake staff sign the application, and filing of the application. This particular item was related to when eligibility was performed outdoors. Now the eligibility is performed indoors which allows for easier access to eligibility documentation.

Categories

Questioned Costs Eligibility Internal Control / Segregation of Duties Material Weakness

Other Findings in this Audit

  • 51723 2022-002
    Material Weakness
  • 51724 2022-004
    Material Weakness
  • 51725 2022-001
    Material Weakness
  • 51726 2022-001
    Material Weakness
  • 51727 2022-001
    Material Weakness
  • 51728 2022-003
    Material Weakness
  • 51729 2022-001
    Material Weakness
  • 51731 2022-004
    Material Weakness
  • 51732 2022-004
    Material Weakness
  • 51733 2022-004
    Material Weakness
  • 51734 2022-005
    Material Weakness
  • 51735 2022-005
    Material Weakness
  • 51736 2022-005
    Material Weakness
  • 51737 2022-005
    Material Weakness
  • 51738 2022-005
    Material Weakness
  • 51739 2022-005
    Material Weakness
  • 51740 2022-005
    Material Weakness
  • 51741 2022-005
    Material Weakness
  • 51742 2022-005
    Material Weakness
  • 51743 2022-005
    Material Weakness
  • 51744 2022-005
    Material Weakness
  • 51745 2022-005
    Material Weakness
  • 51746 2022-005
    Material Weakness
  • 51747 2022-005
    Material Weakness
  • 51748 2022-005
    Material Weakness
  • 51749 2022-005
    Material Weakness
  • 51750 2022-005
    Material Weakness
  • 51751 2022-005
    Material Weakness
  • 628165 2022-002
    Material Weakness
  • 628166 2022-004
    Material Weakness
  • 628167 2022-001
    Material Weakness
  • 628168 2022-001
    Material Weakness
  • 628169 2022-001
    Material Weakness
  • 628170 2022-003
    Material Weakness
  • 628171 2022-001
    Material Weakness
  • 628172 2022-002
    Material Weakness
  • 628173 2022-004
    Material Weakness
  • 628174 2022-004
    Material Weakness
  • 628175 2022-004
    Material Weakness
  • 628176 2022-005
    Material Weakness
  • 628177 2022-005
    Material Weakness
  • 628178 2022-005
    Material Weakness
  • 628179 2022-005
    Material Weakness
  • 628180 2022-005
    Material Weakness
  • 628181 2022-005
    Material Weakness
  • 628182 2022-005
    Material Weakness
  • 628183 2022-005
    Material Weakness
  • 628184 2022-005
    Material Weakness
  • 628185 2022-005
    Material Weakness
  • 628186 2022-005
    Material Weakness
  • 628187 2022-005
    Material Weakness
  • 628188 2022-005
    Material Weakness
  • 628189 2022-005
    Material Weakness
  • 628190 2022-005
    Material Weakness
  • 628191 2022-005
    Material Weakness
  • 628192 2022-005
    Material Weakness
  • 628193 2022-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $14.29M
21.023 Covid-19 - Emergency Rental Assistance Program $11.66M
14.218 Community Development Block Grants/entitlement Grants $2.18M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.97M
93.563 Child Support Enforcement $1.79M
93.600 Head Start $1.70M
93.268 Covid-19 - Immunization Cooperative Agreements $1.22M
10.569 Emergency Food Assistance Program (food Commodities) $885,146
93.568 Low-Income Home Energy Assistance $827,917
10.565 Commodity Supplemental Food Program $654,406
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $605,871
14.239 Home Investment Partnerships Program $605,006
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $522,021
93.053 Nutrition Services Incentive Program $485,849
10.558 Child and Adult Care Food Program $386,430
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $366,321
93.926 Healthy Start Initiative $335,941
16.588 Violence Against Women Formula Grants $309,999
10.568 Emergency Food Assistance Program (administrative Costs) $270,468
16.575 Crime Victim Assistance $251,793
93.217 Family Planning_services $244,507
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $221,280
14.231 Covid-19 - Emergency Solutions Grant Program $218,615
93.994 Maternal and Child Health Services Block Grant to the States $192,570
16.034 Coronavirus Emergency Supplemental Funding Program $187,908
93.268 Immunization Cooperative Agreements $177,031
97.024 Emergency Food and Shelter National Board Program $169,478
14.231 Emergency Solutions Grant Program $167,100
16.833 National Sexual Assault Kit Initiative $124,293
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $103,127
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $100,548
81.042 Weatherization Assistance for Low-Income Persons $79,978
10.555 National School Lunch Program $78,967
20.205 Highway Planning and Construction $76,163
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $67,086
93.940 Hiv Prevention Activities_health Department Based $62,322
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $55,061
21.032 Local Assistance and Tribal Consistency Fund $50,000
93.136 Injury Prevention and Control Research and State and Community Based Programs $48,779
97.042 Emergency Management Performance Grants $44,381
93.889 National Bioterrorism Hospital Preparedness Program $34,113
10.559 Summer Food Service Program for Children $29,402
93.569 Community Services Block Grant $25,000
97.067 Homeland Security Grant Program $24,741
97.012 Boating Safety Financial Assistance $24,700
93.354 Covid-19 - Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $12,405
93.991 Preventive Health and Health Services Block Grant $10,000
16.738 Edward Byrne Memorial Justice Assistance Grant Program $7,211
16.606 State Criminal Alien Assistance Program $5,477
93.778 Medical Assistance Program $5,315
16.825 Smart Prosecution Initiative $3,935
93.558 Temporary Assistance for Needy Families $2,423
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1,626
93.597 Grants to States for Access and Visitation Programs $620