Finding 609416 (2022-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-01-24
Audit: 33699
Organization: Nourishing Hope-Fka Lakeview (IL)
Auditor: Cohnreznick LLP

AI Summary

  • Core Issue: Nourishing Hope failed to track USDA food inventory separately from other food sources, violating compliance requirements.
  • Impacted Requirements: Accurate records for receipt, distribution, and inventory of USDA Foods were not maintained.
  • Recommended Follow-Up: Improve inventory procedures to ensure USDA foods are distinctly accounted for, as they have begun to do since March 31, 2022.

Finding Text

Finding No. 2022-001 Assistance Listing Number 10.569 ? Emergency Food Assistance Program, United States Department of Agriculture. Pass-Through Entity: Greater Chicago Food Depository Award Number: A00014 Compliance Requirements: Special Tests and Provisions Criteria Accurate and complete records must be maintained with respect to the receipt, distribution/use, and inventory of USDA Foods. Condition As of the beginning of the year, April 1, 2021, Nourishing Hope did not separately identify and track USDA food inventory from total inventory. Context The inventory as of March 31, 2021 did not identify USDA foods separate from foods received from other sources. Cause The cause of the finding is due to the Organization not accounting for USDA foods separately at the beginning of the year. Effect Nourishing Hope was not in compliance with the major program special tests and provision compliance requirements. Repeat Finding Yes - 2021-002 Recommendation Nourishing Hope should enhance their inventory procedures to account for USDA foods separate from foods received from other sources, which as of March 31, 2022, they have enhanced their procedures. Questioned Costs Recommendation

Categories

Special Tests & Provisions Subrecipient Monitoring School Nutrition Programs Equipment & Real Property Management

Other Findings in this Audit

  • 32974 2022-001
    Material Weakness Repeat
  • 32975 2022-002
    Significant Deficiency Repeat
  • 32976 2022-003
    Significant Deficiency Repeat
  • 609417 2022-002
    Significant Deficiency Repeat
  • 609418 2022-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.569 Emergency Food Assistance Program (food Commodities) $2.08M
93.569 Community Services Block Grant $91,550
97.024 Emergency Food and Shelter National Board Program $26,359