FAC Explorer

Finding 60632 (2022-005)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-03-26
Audit: 56189
Organization: Great Plains Food Bank (ND)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: Incomplete eligibility documentation for food assistance programs due to management oversight.
  • Impacted Requirements: Internal controls over compliance criteria were not followed, leading to missing signatures and lack of documented reviews.
  • Recommended Follow-Up: Management should establish and enforce controls to ensure all eligibility determinations are properly documented and retained.

Finding Text

2022-005 U.S. Department of Agriculture Federal Financial Assistance Listing # 10.565 All Awards Federal Financial Assistance Listing # 10.568 All Awards Federal Financial Assistance Listing # 10.569 All Awards Food Distribution Cluster Eligibility Significant Deficiency in Internal Control over Compliance Criteria ? A good system of internal controls includes a process to ensure that eligibility determinations for the program are appropriate. This includes a process to ensure proper completion of all tracking forms and documentation, including documented reviews. Condition ? During our review of the eligibility determinations, it was identified that there were two forms that were incomplete within the files, as they were missing signatures of participants or a documented review process. Cause ? Due to oversight by management, all forms were not completed and documented within participant files. Effect ? The Organization?s internal control process was not followed, resulting in lack of documentation of eligibility determination and no documented review process. However, it is noted that the individual participants and agencies were determined to be eligible for the program. Questioned Costs ? None Reported. Context/Sampling ? A nonstatistical sample of 60 participants within CSFP out of a population of over 250 were selected for eligibility testing. 1 out of the 60 eligibility determinations tested had an error. An additional nonstatistical sample of 29 participants within TEFAP out of a population of 146 were selected for eligibility testing. 1 out of the 29 eligibility determinations tested had an error. Repeat Finding from Prior Year(s) ? No. Recommendation ? Management should implement internal controls to ensure all eligibility determination reviews are documented and retained in the file. Views of Responsible Officials ? Management agrees with the finding.

Corrective Action Plan

Finding 2022-005 U.S. Department of Agriculture CFDA # 10.565, 10.568, 10.569 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations for the CSFP and Emergency Food Assistance Programs. Two tested samples did not have the proper documentation. Responsible Individuals: Melissa Sobolik, CEO, David Stachon, CFO Corrective Action Plan: The GPFB will ensure all documents for TEFAP and CSFP programs have proper signatures by necessary parties going forward. This will be done as paperwork is completed and retained in the file. Anticipated Completion Date: March, 2023

Categories

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility Significant Deficiency

Other Findings in this Audit

  • 60631 2022-004
    Significant Deficiency Repeat
  • 60633 2022-006
    Significant Deficiency
  • 60634 2022-007
    Material Weakness
  • 60635 2022-004
    Significant Deficiency Repeat
  • 60636 2022-005
    Significant Deficiency
  • 60637 2022-006
    Significant Deficiency
  • 60638 2022-007
    Material Weakness
  • 60639 2022-004
    Significant Deficiency Repeat
  • 60640 2022-005
    Significant Deficiency
  • 60641 2022-007
    Material Weakness
  • 60642 2022-004
    Significant Deficiency Repeat
  • 60643 2022-005
    Significant Deficiency
  • 60644 2022-007
    Material Weakness
  • 60645 2022-005
    Significant Deficiency
  • 60646 2022-005
    Significant Deficiency
  • 637073 2022-004
    Significant Deficiency Repeat
  • 637074 2022-005
    Significant Deficiency
  • 637075 2022-006
    Significant Deficiency
  • 637076 2022-007
    Material Weakness
  • 637077 2022-004
    Significant Deficiency Repeat
  • 637078 2022-005
    Significant Deficiency
  • 637079 2022-006
    Significant Deficiency
  • 637080 2022-007
    Material Weakness
  • 637081 2022-004
    Significant Deficiency Repeat
  • 637082 2022-005
    Significant Deficiency
  • 637083 2022-007
    Material Weakness
  • 637084 2022-004
    Significant Deficiency Repeat
  • 637085 2022-005
    Significant Deficiency
  • 637086 2022-007
    Material Weakness
  • 637087 2022-005
    Significant Deficiency
  • 637088 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.569 Emergency Food Assistance Program (food Commodities) $3.16M
10.565 Commodity Supplemental Food Program $299,941
10.559 Summer Food Service Program for Children $154,767
10.568 Emergency Food Assistance Program (administrative Costs) $21,736
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $17,313