FAC Explorer

Finding 568150 (2024-003)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-06-27
Audit: 360458
Organization: The Salvation Army Northwest Division (WA)
Auditor: Deloitte & Touche LLP

AI Summary

  • Core Issue: There is a significant deficiency in internal controls regarding the review of USDA Foods inventory counts.
  • Impacted Requirements: The Division failed to document reviews of inventory counts, violating 2 CFR 250.19 recordkeeping standards.
  • Recommended Follow-Up: Implement procedures to ensure that inventory report reviews are documented with signatures, either electronic or manual.

Finding Text

FINDING 2024-003 Significant Deficiency in Internal Controls over Compliance – Special Tests and Provisions – Accountability for USDA Foods Federal Agency: Department of Agriculture Pass through Grantor: Multiple Federal Program(s): Emergency Food Assistance Program Assistance Listing Number(s): 10.568/10.569 Food Distribution Cluster Criteria: As per the recordkeeping requirements at 2 CFR 250.19 the Division is to ensure appropriate accounting is maintained for USDA Foods, an annual physical inventory is taken, and the physical inventory is reconciled with inventory records. Condition/Context: The Division appropriately performed the required inventory counts, however from the 31 inventory count results sampled, 22 count results did not indicate evidence of review. Cause: The Division did not retain documentation to support whether the inventory report had been reviewed to ensure if an accurate count was performed. Effect: Due to the lack of review, potential issues in the inventory recordkeeping process could go undetected leading to inaccurate inventory records being maintained. Questioned Costs: None. Recommendation: We recommend that the Division enhance their control procedures such that the appropriate individuals are aware that review of reports should be documented with either electronic or manual signature. Repeat Finding: Yes. See 2023-004 in prior year report. Views of Responsible Officials: See Corrective Action Plan.

Categories

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions School Nutrition Programs Significant Deficiency

Other Findings in this Audit

  • 568083 2024-001
    Significant Deficiency Repeat
  • 568084 2024-001
    Significant Deficiency Repeat
  • 568085 2024-001
    Significant Deficiency Repeat
  • 568086 2024-001
    Significant Deficiency Repeat
  • 568087 2024-001
    Significant Deficiency Repeat
  • 568088 2024-001
    Significant Deficiency Repeat
  • 568089 2024-001
    Significant Deficiency Repeat
  • 568090 2024-001
    Significant Deficiency Repeat
  • 568091 2024-001
    Significant Deficiency Repeat
  • 568092 2024-001
    Significant Deficiency Repeat
  • 568093 2024-001
    Significant Deficiency Repeat
  • 568094 2024-001
    Significant Deficiency Repeat
  • 568095 2024-001
    Significant Deficiency Repeat
  • 568096 2024-001
    Significant Deficiency Repeat
  • 568097 2024-001
    Significant Deficiency Repeat
  • 568098 2024-001
    Significant Deficiency Repeat
  • 568099 2024-001
    Significant Deficiency Repeat
  • 568100 2024-001
    Significant Deficiency Repeat
  • 568101 2024-001
    Significant Deficiency Repeat
  • 568102 2024-001
    Significant Deficiency Repeat
  • 568103 2024-001
    Significant Deficiency Repeat
  • 568104 2024-001
    Significant Deficiency Repeat
  • 568105 2024-001
    Significant Deficiency Repeat
  • 568106 2024-001
    Significant Deficiency Repeat
  • 568107 2024-001
    Significant Deficiency Repeat
  • 568108 2024-001
    Significant Deficiency Repeat
  • 568109 2024-001
    Significant Deficiency Repeat
  • 568110 2024-001
    Significant Deficiency Repeat
  • 568111 2024-001
    Significant Deficiency Repeat
  • 568112 2024-001
    Significant Deficiency Repeat
  • 568113 2024-001
    Significant Deficiency Repeat
  • 568114 2024-001
    Significant Deficiency Repeat
  • 568115 2024-001
    Significant Deficiency Repeat
  • 568116 2024-001
    Significant Deficiency Repeat
  • 568117 2024-002
    Material Weakness Repeat
  • 568118 2024-002
    Material Weakness Repeat
  • 568119 2024-002
    Material Weakness Repeat
  • 568120 2024-002
    Material Weakness Repeat
  • 568121 2024-002
    Material Weakness Repeat
  • 568122 2024-002
    Material Weakness Repeat
  • 568123 2024-002
    Material Weakness Repeat
  • 568124 2024-002
    Material Weakness Repeat
  • 568125 2024-002
    Material Weakness Repeat
  • 568126 2024-002
    Material Weakness Repeat
  • 568127 2024-002
    Material Weakness Repeat
  • 568128 2024-002
    Material Weakness Repeat
  • 568129 2024-002
    Material Weakness Repeat
  • 568130 2024-002
    Material Weakness Repeat
  • 568131 2024-002
    Material Weakness Repeat
  • 568132 2024-002
    Material Weakness Repeat
  • 568133 2024-002
    Material Weakness Repeat
  • 568134 2024-002
    Material Weakness Repeat
  • 568135 2024-003
    Significant Deficiency Repeat
  • 568136 2024-003
    Significant Deficiency Repeat
  • 568137 2024-003
    Significant Deficiency Repeat
  • 568138 2024-003
    Significant Deficiency Repeat
  • 568139 2024-003
    Significant Deficiency Repeat
  • 568140 2024-003
    Significant Deficiency Repeat
  • 568141 2024-003
    Significant Deficiency Repeat
  • 568142 2024-003
    Significant Deficiency Repeat
  • 568143 2024-003
    Significant Deficiency Repeat
  • 568144 2024-003
    Significant Deficiency Repeat
  • 568145 2024-003
    Significant Deficiency Repeat
  • 568146 2024-003
    Significant Deficiency Repeat
  • 568147 2024-003
    Significant Deficiency Repeat
  • 568148 2024-003
    Significant Deficiency Repeat
  • 568149 2024-003
    Significant Deficiency Repeat
  • 568151 2024-003
    Significant Deficiency Repeat
  • 568152 2024-003
    Significant Deficiency Repeat
  • 568153 2024-004
    Significant Deficiency
  • 568154 2024-004
    Significant Deficiency
  • 568155 2024-004
    Significant Deficiency
  • 568156 2024-004
    Significant Deficiency
  • 568157 2024-004
    Significant Deficiency
  • 568158 2024-005
    Significant Deficiency
  • 568159 2024-005
    Significant Deficiency
  • 568160 2024-005
    Significant Deficiency
  • 568161 2024-005
    Significant Deficiency
  • 568162 2024-005
    Significant Deficiency
  • 568163 2024-005
    Significant Deficiency
  • 568164 2024-005
    Significant Deficiency
  • 568165 2024-005
    Significant Deficiency
  • 568166 2024-005
    Significant Deficiency
  • 568167 2024-005
    Significant Deficiency
  • 568168 2024-005
    Significant Deficiency
  • 568169 2024-005
    Significant Deficiency
  • 568170 2024-005
    Significant Deficiency
  • 568171 2024-005
    Significant Deficiency
  • 568172 2024-005
    Significant Deficiency
  • 568173 2024-005
    Significant Deficiency
  • 568174 2024-005
    Significant Deficiency
  • 568175 2024-005
    Significant Deficiency
  • 568176 2024-005
    Significant Deficiency
  • 568177 2024-005
    Significant Deficiency
  • 568178 2024-005
    Significant Deficiency
  • 568179 2024-005
    Significant Deficiency
  • 568180 2024-005
    Significant Deficiency
  • 568181 2024-005
    Significant Deficiency
  • 568182 2024-005
    Significant Deficiency
  • 568183 2024-005
    Significant Deficiency
  • 568184 2024-005
    Significant Deficiency
  • 568185 2024-005
    Significant Deficiency
  • 568186 2024-005
    Significant Deficiency
  • 568187 2024-005
    Significant Deficiency
  • 568188 2024-005
    Significant Deficiency
  • 568189 2024-005
    Significant Deficiency
  • 568190 2024-005
    Significant Deficiency
  • 568191 2024-005
    Significant Deficiency
  • 1144525 2024-001
    Significant Deficiency Repeat
  • 1144526 2024-001
    Significant Deficiency Repeat
  • 1144527 2024-001
    Significant Deficiency Repeat
  • 1144528 2024-001
    Significant Deficiency Repeat
  • 1144529 2024-001
    Significant Deficiency Repeat
  • 1144530 2024-001
    Significant Deficiency Repeat
  • 1144531 2024-001
    Significant Deficiency Repeat
  • 1144532 2024-001
    Significant Deficiency Repeat
  • 1144533 2024-001
    Significant Deficiency Repeat
  • 1144534 2024-001
    Significant Deficiency Repeat
  • 1144535 2024-001
    Significant Deficiency Repeat
  • 1144536 2024-001
    Significant Deficiency Repeat
  • 1144537 2024-001
    Significant Deficiency Repeat
  • 1144538 2024-001
    Significant Deficiency Repeat
  • 1144539 2024-001
    Significant Deficiency Repeat
  • 1144540 2024-001
    Significant Deficiency Repeat
  • 1144541 2024-001
    Significant Deficiency Repeat
  • 1144542 2024-001
    Significant Deficiency Repeat
  • 1144543 2024-001
    Significant Deficiency Repeat
  • 1144544 2024-001
    Significant Deficiency Repeat
  • 1144545 2024-001
    Significant Deficiency Repeat
  • 1144546 2024-001
    Significant Deficiency Repeat
  • 1144547 2024-001
    Significant Deficiency Repeat
  • 1144548 2024-001
    Significant Deficiency Repeat
  • 1144549 2024-001
    Significant Deficiency Repeat
  • 1144550 2024-001
    Significant Deficiency Repeat
  • 1144551 2024-001
    Significant Deficiency Repeat
  • 1144552 2024-001
    Significant Deficiency Repeat
  • 1144553 2024-001
    Significant Deficiency Repeat
  • 1144554 2024-001
    Significant Deficiency Repeat
  • 1144555 2024-001
    Significant Deficiency Repeat
  • 1144556 2024-001
    Significant Deficiency Repeat
  • 1144557 2024-001
    Significant Deficiency Repeat
  • 1144558 2024-001
    Significant Deficiency Repeat
  • 1144559 2024-002
    Material Weakness Repeat
  • 1144560 2024-002
    Material Weakness Repeat
  • 1144561 2024-002
    Material Weakness Repeat
  • 1144562 2024-002
    Material Weakness Repeat
  • 1144563 2024-002
    Material Weakness Repeat
  • 1144564 2024-002
    Material Weakness Repeat
  • 1144565 2024-002
    Material Weakness Repeat
  • 1144566 2024-002
    Material Weakness Repeat
  • 1144567 2024-002
    Material Weakness Repeat
  • 1144568 2024-002
    Material Weakness Repeat
  • 1144569 2024-002
    Material Weakness Repeat
  • 1144570 2024-002
    Material Weakness Repeat
  • 1144571 2024-002
    Material Weakness Repeat
  • 1144572 2024-002
    Material Weakness Repeat
  • 1144573 2024-002
    Material Weakness Repeat
  • 1144574 2024-002
    Material Weakness Repeat
  • 1144575 2024-002
    Material Weakness Repeat
  • 1144576 2024-002
    Material Weakness Repeat
  • 1144577 2024-003
    Significant Deficiency Repeat
  • 1144578 2024-003
    Significant Deficiency Repeat
  • 1144579 2024-003
    Significant Deficiency Repeat
  • 1144580 2024-003
    Significant Deficiency Repeat
  • 1144581 2024-003
    Significant Deficiency Repeat
  • 1144582 2024-003
    Significant Deficiency Repeat
  • 1144583 2024-003
    Significant Deficiency Repeat
  • 1144584 2024-003
    Significant Deficiency Repeat
  • 1144585 2024-003
    Significant Deficiency Repeat
  • 1144586 2024-003
    Significant Deficiency Repeat
  • 1144587 2024-003
    Significant Deficiency Repeat
  • 1144588 2024-003
    Significant Deficiency Repeat
  • 1144589 2024-003
    Significant Deficiency Repeat
  • 1144590 2024-003
    Significant Deficiency Repeat
  • 1144591 2024-003
    Significant Deficiency Repeat
  • 1144592 2024-003
    Significant Deficiency Repeat
  • 1144593 2024-003
    Significant Deficiency Repeat
  • 1144594 2024-003
    Significant Deficiency Repeat
  • 1144595 2024-004
    Significant Deficiency
  • 1144596 2024-004
    Significant Deficiency
  • 1144597 2024-004
    Significant Deficiency
  • 1144598 2024-004
    Significant Deficiency
  • 1144599 2024-004
    Significant Deficiency
  • 1144600 2024-005
    Significant Deficiency
  • 1144601 2024-005
    Significant Deficiency
  • 1144602 2024-005
    Significant Deficiency
  • 1144603 2024-005
    Significant Deficiency
  • 1144604 2024-005
    Significant Deficiency
  • 1144605 2024-005
    Significant Deficiency
  • 1144606 2024-005
    Significant Deficiency
  • 1144607 2024-005
    Significant Deficiency
  • 1144608 2024-005
    Significant Deficiency
  • 1144609 2024-005
    Significant Deficiency
  • 1144610 2024-005
    Significant Deficiency
  • 1144611 2024-005
    Significant Deficiency
  • 1144612 2024-005
    Significant Deficiency
  • 1144613 2024-005
    Significant Deficiency
  • 1144614 2024-005
    Significant Deficiency
  • 1144615 2024-005
    Significant Deficiency
  • 1144616 2024-005
    Significant Deficiency
  • 1144617 2024-005
    Significant Deficiency
  • 1144618 2024-005
    Significant Deficiency
  • 1144619 2024-005
    Significant Deficiency
  • 1144620 2024-005
    Significant Deficiency
  • 1144621 2024-005
    Significant Deficiency
  • 1144622 2024-005
    Significant Deficiency
  • 1144623 2024-005
    Significant Deficiency
  • 1144624 2024-005
    Significant Deficiency
  • 1144625 2024-005
    Significant Deficiency
  • 1144626 2024-005
    Significant Deficiency
  • 1144627 2024-005
    Significant Deficiency
  • 1144628 2024-005
    Significant Deficiency
  • 1144629 2024-005
    Significant Deficiency
  • 1144630 2024-005
    Significant Deficiency
  • 1144631 2024-005
    Significant Deficiency
  • 1144632 2024-005
    Significant Deficiency
  • 1144633 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
64.024 Va Homeless Providers Grant and Per Diem Program $504,872
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $60,928
14.239 Home Investment Partnerships Program $55,035
14.267 Continuum of Care Program $35,900
10.558 Child and Adult Care Food Program $29,490
10.559 Summer Food Service Program for Children $23,900
97.024 Emergency Food and Shelter National Board Program $8,640
14.218 Covid-19 Community Development Block Grants/entitlement Grants $8,498
10.568 Emergency Food Assistance Program (administrative Costs) $7,552
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $4,822
14.218 Community Development Block Grants/entitlement Grants $2,899
14.231 Emergency Solutions Grant Program $2,802
10.569 Emergency Food Assistance Program (food Commodities) $1,556
94.006 Americorps State and National 94.006 $400