FAC Explorer

Finding 538019 (2024-004)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-27
Audit: 349032
Organization: Catholic Charities of Los Angeles, Inc. (CA)
Auditor: Armanino LLP

AI Summary

  • Core Issue: Two food distribution locations failed to conduct required monthly inventories of USDA foods.
  • Impacted Requirements: Compliance with the USDA's monthly inventory requirement was not met, leading to potential non-compliance.
  • Recommended Follow-Up: Management should train staff on compliance requirements and tailor inventory processes to fit each location's needs.

Finding Text

AL number:10.569 AL title: Emergency Food Assistance Program (Food Commodities) Federal award identification number and year: n/a Name of federal agency:Department of Agriculture Name of pass through entity:Food Bank of Southern California Repeat finding: No Criteria:Catholic Charities is required to conduct at least monthly inventory of USDA foods. Condition:We tested all 12 food distribution locations and two of the locations were unable to provide evidence of inventory work performed for the month of June 2024. Cause: Catholic Charities staff were unaware of the requirement to perform at least monthly inventory of USDA foods. Effect or potential effect:Catholic Charities was not in compliance with the requirement to at least monthly inventory of USDA foods. Questioned cost:No questioned costs identified. Recommendation:Management should ensure that staff at the food distribution locations are aware of the compliance requirements and provide additional training as deemed necessary. Inventory processes and internal controls can be tailored to the nature and size of the location receiving and distributing the food resources. Views of responsible officials: Management will review monthly inventory reports for each shelter going forward.

Corrective Action Plan

Catholic Charities is required to conduct at least monthly inventory of USDA foods. We tested all 12 food distribution locations for inventory reporting and two of the locations were unable to provide evidence of inventory work performed for the month of June 2024. Recommendation: Management should ensure that staff at the food distribution locations are aware of the compliance requirements and provide additional training deemed necessary. Inventory processes and internal controls can be tailored to the nature and size of the location receiving and distributing the food resources. Action Taken: Management will review monthly inventory reports for each food pantry going forward and ensure reports are created to report zero amounts of inventory at month end. Name of responsible person: Daniel O'Brien, Chief Financial Officer Anticipated completion date: March 1, 2025 If there are questions regarding this plan, please call Catholic Charitie of Los Angeles's, Chief Financial Officer at (213) 251-3410. Sincerely yours, Daniel O'Brien Chief Financial Officer

Categories

School Nutrition Programs Equipment & Real Property Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 538016 2024-001
    Significant Deficiency
  • 538017 2024-002
    Significant Deficiency
  • 538018 2024-003
    Significant Deficiency
  • 1114458 2024-001
    Significant Deficiency
  • 1114459 2024-002
    Significant Deficiency
  • 1114460 2024-003
    Significant Deficiency
  • 1114461 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.52M
17.259 Wioa Youth Activities $737,080
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $553,558
10.569 Emergency Food Assistance Program (food Commodities) $331,656
17.258 Wioa Adult Program $239,943
93.676 Unaccompanied Children Program $226,565
14.267 Continuum of Care Program $117,183
17.278 Wioa Dislocated Worker Formula Grants $39,985
14.231 Emergency Solutions Grant Program $36,889
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $35,743
93.558 Temporary Assistance for Needy Families $33,172
93.569 Community Services Block Grant $30,392
93.598 Services to Victims of A Severe Form of Trafficking $26,730
14.218 Community Development Block Grants/entitlement Grants $25,000
93.575 Child Care and Development Block Grant $16,845
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $7,524
97.024 Emergency Food and Shelter National Board Program $5,949