Finding Text
Condition: During our testing of the reporting compliance requirement, we reviewed a sample of reports required to be submitted to the pass-through entities, Ohio Association of Foodbanks (OAF) and County of Summit Department of Jobs and Family Services (CSDJFS) the following required reports in our sample had the below noted errors: ? For 2 reports out of sample size of 2, the OFPACP Monthly Inventory submitted to OAF, total inventory quantities on-hand did not agree to the supporting documentation used to prepare the report. There was also no indication of a secondary review prior to submission. ? For 1 report out of a sample size of 2, the Monthly Report required to be submitted to CSDJFS did not agree to supporting documentation for certain statistical data reported including total number of households served during the period and number of households served with a minor. There was also no indication of a secondary review prior to submission. ? For 1 report out of a sample size of 2, the Performance Outcome Report required to be submitted to CSDJFS did not agree to supporting documentation for certain statistical data reported including total number of households served during the period and number of households served with a minor. There was also no indication of a secondary review prior to submission. Criteria: Individual agreements with CSDJFS and OAF require Akron-Canton Regional Foodbank, Inc. and Affiliates to submit certain reports at defined times throughout the grant period. Reports must include the information indicated by the awarding agency and be submitted timely and accurately. Cause: For the above noted reports, controls over the review of reports by a secondary individual, separate from the preparer, were not functioning effectively to detect and correct errors in the submitted reports prior to their submission. Effect: As a result of the condition noted above, audit procedures identified reports submitted with inaccurate information. There was no monetary impact on these errors or material noncompliance with other compliance requirements reported. Recommendation: We recommend internal control procedures be reviewed by management and a secondary review of all submitted reports be performed by an employee, separate from the preparer and knowledgeable of compliance requirements, for completeness and accuracy, including comparing to source documentation and any reconciliations between source data and final reporting.