Finding 52180 (2022-001)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2022-11-17
Audit: 49631
Auditor: Forvis

AI Summary

  • Core Issue: There is a material weakness in internal controls over compliance, leading to unmonitored obsolete inventory.
  • Impacted Requirements: The Organization failed to meet Federal Award Compliance by not distributing USDA goods before their expiration.
  • Recommended Follow-Up: Management should regularly monitor aged inventory to ensure timely distribution of goods.

Finding Text

Type of Finding: Material Weakness in internal controls over compliance Criteria: An Organization?s internal control over compliance is a process designed to provide reasonable assurance that the Federal Award Compliance requirements are met. Condition: The Organization failed to properly monitor for obsolete inventory, resulting in a loss of USDA goods during 2022. Effect: Write off obsolete inventory and reporting to Virginia Department of Agriculture and Consumer Services for remedial action. Cause: Due to impacts of COVID-19, several agency distributions sites and on-site USDA distributions at the Organization had to be cancelled to comply with to social distancing measures. As a result, the Organization was not able to distribute USDA commodities prior to expiration date. The Organization did not distribute USDA commodities timely resulting in a write off for expired inventory. Questioned Costs: None Recommendation: We recommend that management regularly monitor and review for aged inventory to ensure goods are properly distributed prior to expiration. Views of Responsible Officials and Planned Corrective Actions: Management agrees with comments regarding the material weakness in internal controls over compliance. See corrective action plan.

Corrective Action Plan

Material Weakness in Internal Control over Compliance Finding 2022-001 ? Inventory Obsolescence Name of Contact Person: Dean Wooten The Foodbank identified a problem in our USDA inventory management after the departure of several employees over the last year. During Covid it had become more difficult to distribute USDA product as many partner agencies no longer participated in the program. In addition, a weekly distribution held at the Foodbank had to be terminated due to social distancing standards. Consequently, some frozen inventory was retained longer than allowed. Once identified, management immediately self-disclosed the error to the Virginia Department of Agriculture and Consumer Services (VDACS) and the USDA. Management immediately began working with both parties to address the issue. Management also disclosed the situation to auditors at the beginning of the 2022 audit engagement. USDA inventory is now reviewed on a regular basis by the Warehouse Manager to identify any items that are not ?moving?. The inventory list is also provided to the Director of Agency & Program Services who works closely with the Warehouse Manager and the USDA partner agencies to make sure product is being utilized in a timely manner. The Foodbank has also enlisted more USDA participating partners which has increased the demand for USDA product. This increased demand will help ensure that product is not remaining in the warehouse beyond the allowed time. The Foodbank is also in the process of a software system upgrade that will add bar code scanning capability to the inventory management system which will enhance inventory control. The Foodbank will also be hiring an inventory position that will report directly to the Finance department and will serve as an internal auditor of the inventory to ensure adherence to accuracy and compliance standards. VDACS is also working closely with the Foodbank to ensure product is moving and being evaluated on a regular basis. In the first two months (July and August), since implementing these changes, the foodbank has increased its USDA food distribution by 100% compared to the previous year, from 191,664 pounds to 384,590 pounds. Proposed Completion Date: Prior to fiscal year end, June 30, 2023.

Categories

Material Weakness Reporting Equipment & Real Property Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 52181 2022-001
    Material Weakness
  • 52182 2022-001
    Material Weakness
  • 52183 2022-001
    Material Weakness
  • 52184 2022-003
    Significant Deficiency
  • 52185 2022-001
    Material Weakness
  • 628622 2022-001
    Material Weakness
  • 628623 2022-001
    Material Weakness
  • 628624 2022-001
    Material Weakness
  • 628625 2022-001
    Material Weakness
  • 628626 2022-003
    Significant Deficiency
  • 628627 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.228 Covid-19 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.49M
10.569 Emergency Food Assistance Program (food Commodities) $1.16M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.01M
93.558 Temporary Assistance for Needy Families $577,216
10.569 Covid-19 Emergency Food Assistance Program $405,289
10.568 Emergency Food Assistance Program (administrative Costs) $323,198
10.558 Child and Adult Care Food Program $225,886
10.559 Summer Food Service Program for Children $118,475
97.024 Emergency Food and Shelter National Board Program $89,717
14.218 Community Development Block Grants/entitlement Grants $25,000
10.565 Commodity Supplemental Food Program $24,333