Finding 58474 (2022-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-02-09

AI Summary

  • Core Issue: Agency files are incomplete due to missing required application documents, specifically Initial inspection and Hold & Recall reports.
  • Impacted Requirements: Eligibility for federal commodity disbursement relies on maintaining complete agency files as per state requirements.
  • Recommended Follow-Up: Conduct quarterly audits to verify compliance with state documentation requirements and enhance file review processes.

Finding Text

2022-001 {ALN 10.568 Emergency Food Assistance Program (Administrative Cost) ALN 10.569 Emergency Food Assistance Program (Food Commodities) ALN 10.565 Commodity Supplemental Program} Condition: Instances of agency files were deemed incomplete due to missing one or more of the required application documents. Documentation of required items in the agency files could not be located. Items missing consisted of the following: Initial inspection and Hold & Recall reports. Criteria: Eligibility for the program requires the Network to maintain agency files based on State requirements. The state provides a list of documents that should be received before an Agency is deemed eligible to disburse federal commodities. Cause: The Network has procedures in place to ensure that the files are complete. The Network developed a checklist to ensure that all documents are received during the application process before agency approval. However, there has been high turnover this past year that may have caused this documentation to be missing. Effect: Agency files cannot be considered complete if certain documents are excluded from the records. Recommendation: We recommend that quarterly audits are performed to ensure that agency files are maintained in a manner that is consistent with state requirements. Views of Responsible Officials and Planned Corrective Actions: The Network plans to enhance their review of agency files to ensure that each agency file has the proper documents included. Subsequent to June 30, 2022, the Network hired new staff and a Director of Accounting who will be responsible for this internal control.

Categories

Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 58473 2022-001
    Significant Deficiency
  • 634915 2022-001
    Significant Deficiency
  • 634916 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.569 Emergency Food Assistance Program (food Commodities) $2.23M
10.565 Commodity Supplemental Food Program $285,515
10.568 Emergency Food Assistance Program (administrative Costs) $198,323
10.558 Child and Adult Care Food Program $27,505