Finding 583972 (2023-002)

Information on the Federal Program: Assistance Listing Number 10.565—Commodity Supplemental Food Program, U.S. Department of Agriculture. Pass-Through Entities and Award Numbers: Minnesota Department of Health, award number 204642. Compliance Requirement: Eligibility. Type of Finding: Significant deficiency in internal control over compliance. Criteria: 2 CFR 200.303 of Subpart D, "Post Federal Award Requirements Standards for Financial and Program Management," of the Uniform Guidance requires a nonfederal entity to establish and maintain effective internal control over the federal award that provides reasonable assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award, including Eligibility. Condition: Controls were not operating effectively over CSFP eligibility. Cause: Some signed enrollment forms for CSFP participants detailing eligibility status were not available upon request. The signatures present on these forms indicate the performance of the review control being performed by Second Harvest Heartland personnel. They should confirm all the information included on the form to be correct. Effect or Potential Effect: An ineligible individual could receive a CSFP box. Questioned Costs: None Context: Signed enrollment forms were not available for two of forty participants selected. Repeat Finding: No Recommendation: We recommend that Second Harvest Heartland digitalize their CSFP enrollment forms for convenient access and so that every form is reviewed for signatures during their upload. Views of Responsible Officials: Agree.