Finding Text
2022-003) Accountability for USDA-Donated Foods Assistance Listing Numbers Name of Federal Program or Cluster 10.568 and 10.569 Food Distribution Cluster: Emergency Food Assistance Program Questioned Costs: N/A Criteria: As noted in the compliance supplement, Distributing and subdistributing agencies (as defined at 7 CFR section 250.3) must maintain accurate and complete records with respect to the receipt, distribution, and inventory of USDA-donated foods including end products processed from donated foods. Universe/ Population Size: USDA-donated foods receipts and disbursements inventory system reports for the period January 1, 2022 to December 31, 2022 Sample size: A sample of 20 receipts and 20 distributions were haphazardly selected for testing. This sample is not a statistically valid sample. Condition: As part of our testing of controls and compliance over the accountability for USDA-donated foods we noted the following: ? The order sheet utilized to record items distributed was not maintained by the Food Bank or the receiving agency evidencing the agencies acknowledgement of receipt of goods for two of the distributions selected. ? The order sheet utilized to record items distributed was not signed by the receiving agency evidencing the agencies acknowledgement of receipt of goods for three of the distributions selected for testing. Cause: The Food Bank experienced staffing turnover in the inventory warehouse which resulted in policies and procedures for order sheets not being consistently followed.Effect: Evidence of supporting documentation for the receipts and distribution of USDA-donated foods, including end products processed from donated food, was not available Recommendation: The Food Bank should continue to train new employees on the policies, procedures, and related controls over maintaining supporting documentation for receipts and distributions of USDA-donated foods. Management response: Management agrees with the finding