FAC Explorer

Finding 525312 (2023-007)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-03-03
Audit: 344536
Organization: Second Harvest Community Foodbank (MO)
Auditor: Uhy LLP

AI Summary

  • Answer: Five federally funded programs were missing from the SEFA report.
  • Trend: This indicates a potential oversight in program identification by Second Harvest.
  • List: Follow up by reviewing program identification processes and ensuring all federally funded programs are included in future SEFA reports.

Finding Text

Five federally funded programs were excluded from the SEFA as they were not identified by Second Harvest.

Corrective Action Plan

We agree with the auditor’s comments and the following action will be taken to improve this situation. We are working to organize current contracts and awards for federal programs and other funding sources. Second Harvest staff will review each funding contract and verify which sources include funding and expenditures subject to Uniform Guidance. This corrective action will be implemented by June 1, 2025.

Categories

Reporting

Other Findings in this Audit

  • 525309 2023-003
    Material Weakness Repeat
  • 525310 2023-004
    Material Weakness Repeat
  • 525311 2023-006
    Significant Deficiency
  • 525313 2023-005
    Significant Deficiency
  • 1101751 2023-003
    Material Weakness Repeat
  • 1101752 2023-004
    Material Weakness Repeat
  • 1101753 2023-006
    Significant Deficiency
  • 1101754 2023-007
    Significant Deficiency
  • 1101755 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.569 Emergency Food Assistance Program (food Commodities) $270,791
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $112,408
10.766 Community Facilities Loans and Grants $68,430
10.558 Child and Adult Care Food Program $51,332
10.568 Emergency Food Assistance Program (administrative Costs) $47,771
10.559 Summer Food Service Program for Children $46,926
14.218 Community Development Block Grants/entitlement Grants $23,750
10.182 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $14,776