FAC Explorer

Finding 60633 (2022-006)

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

AI Summary

  • Core Issue: There is a significant deficiency in internal controls over compliance regarding inventory report reviews.
  • Impacted Requirements: Accurate completion and documentation of inventory reports filed with various agencies are not being met.
  • Recommended Follow-Up: Implement formal processes to ensure inventory reports are reviewed and that this review is documented before submission.

Finding Text

2022-006 U.S. Department of Agriculture Federal Financial Assistance Listing # 10.565 All Awards Food Distribution Cluster Special Tests and Provisions Significant Deficiency in Internal Control over Compliance Criteria ? A good system of internal controls includes a process to ensure that all inventory reports filed with various agencies are completed accurately and reviewed. Condition ? As part of our audit, it was identified that there was no formal documentation of the review process for inventory reports filed with various agencies. Cause ? Due to oversight of management involved with the process, no formal review has been documented or retained for the processes of the inventory reports being submitted to various agencies. Effect ? The failure to adequately review and document the review of the inventory reports could result in inaccurate reporting to various agencies. Questioned Costs ? None Reported. Context/Sampling ? A nonstatistical sample of 4 reports within CSFP out of a population of 12 were selected for testing. 1 out of the 4 tested had an error. Repeat Finding from Prior Year(s) ? No. Recommendation ? It is recommended that the Organization implement processes and controls to ensure that all inventory reports are reviewed prior to submission and that review be properly documented. Views of Responsible Officials ? Management agrees with the finding.

Corrective Action Plan

Finding 2022-006 U.S. Department of Agriculture CFDA # 10.565 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, it was identified that no formal documentation of the review process for CSFP inventory reports existed and that a tested sample contained an error. Responsible Individuals: Melissa Sobolik, CEO, David Stachon, CFO Corrective Action Plan: Management will work with staff to create a formal documentation and review process for CSFP inventory reports. This review will be conducted prior to submission and retained for future review. Anticipated Completion Date: March, 2023

Categories

Reporting Internal Control / Segregation of Duties Special Tests & Provisions Significant Deficiency Equipment & Real Property Management

Other Findings in this Audit

  • 60631 2022-004
    Significant Deficiency Repeat
  • 60632 2022-005
    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