Food Distribution Cluster
US Department of Agriculture / Oregon Department of Human Services / Farmers Market Fund
Federal Assistance Listing Number: 10.565, 10.568, 10.569, 10.182, 10.331
Federal Program Name: Food Distribution Cluster, Local Food Purchase Assistance Cooperative, Gus
Schumacher Nutrition Incentive Program
OFB’s View on Finding:
OFB acknowledges the finding and agrees with the auditors' assessment
Responsible Party:
Katie Kenton, Interim Co-Director of Finance (Strategic Finance); Nan Wang, Interim Co-Director of Finance (Operational Finance); Starr Yurkewycz, Director of Partnerships and Programs; Nathan Harris, Director of Community Philanthropy; Shannon Oliver, Interim Director of Operations
Corrective Action Plan: Finance will assess requirements and establish procedures and internal controls to ensure the consistent application, billing, and reporting of indirect cost rates across all federal awards. This will include collaborating with grant writing staff during the pre-application and pre-award phases to centralize grant preparation and ensure indirect rates are accurately applied in grant proposals and budgets. Multiple dedicated review steps in the grant lifecycle will be developed to both ensure accuracy of the rates charged and address any changes from the Federal Government. Existing strengths, tools, and capacity will be reviewed to support this process, including alignment with subrecipient indirect cost practices. Training will be provided to individuals responsible for these controls to ensure accurate implementation and ongoing compliance. These actions will improve our ability to manage indirect costs effectively and ensure compliance with federal requirements.
The anticipated completion date is June 30, 2026.