Finding 611579 (2022-003)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-02-27

AI Summary

  • Core Issue: There is a significant deficiency in internal controls over compliance regarding household eligibility for USDA Foods.
  • Impacted Requirements: Compliance with 2 CFR Part 200 and the Compliance Supplement, which mandates proper income certification for eligibility.
  • Recommended Follow-Up: Enhance controls to ensure all documentation for household eligibility is properly maintained.

Finding Text

2022-003 U.S. Department of Agriculture Passed Through Utah Food Bank Food Distribution Cluster - Federal Financial Assistance Listing Number 10.568 Eligibility Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards included under the Federal Financial Assistance Listing Number 10.568 on the Schedule of Expenditures of Federal Awards. Criteria: 2 CFR Part 200 (Uniform Guidance) and the Compliance Supplement requires the Organization to certify households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency. Condition: During our engagement, we identified two instances where the Organization could not provide documentation that the household income qualified for services. We also identified one instance where the documented household income exceeded the income eligibility criteria. Cause: The Organization did not have adequate controls to ensure household income was properly certified. Effect: The organization may have allowed ineligible households to receive USDA Foods. Questioned Costs: None Context/Sampling: We selected 60 households that participated in the USDA program. Repeat finding from the Prior Year(s): No Recommendation: We recommend the Organization enhance controls to ensure that all documentation certifying the eligibility of households is properly maintained. Views of Responsible Officials: Management agrees with the finding.

Categories

Eligibility Reporting School Nutrition Programs Significant Deficiency

Other Findings in this Audit

  • 35137 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.569 Emergency Food Assistance Program (food Commodities) $948,969
21.023 Covid-19 Emergency Rental Assistance Program $259,199
14.231 Covid-19 Emergency Solutions Grant Program $155,216
14.231 Emergency Solutions Grant Program $124,940
10.568 Emergency Food Assistance Program (administrative Costs) $69,055
14.235 Supportive Housing Program $60,032
93.569 Covid-19 Community Services Block Grant $55,093
14.169 Housing Counseling Assistance Program $47,065
93.558 Temporary Assistance for Needy Families $45,283
93.569 Community Services Block Grant $27,397
14.218 Community Development Block Grant $7,389
14.218 Community Development Block Grants $1,809
97.024 Emergency Food and Shelter National Board Program $605
97.024 Covid-19 Emergency Food and Shelter National Board Program $548