FAC Explorer

Finding 628626 (2022-003)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2022-11-17
Audit: 49631
Organization: Foodbank of Southeastern Virginia (VA)
Auditor: Forvis

AI Summary

  • Core Issue: There is a significant deficiency in internal controls over compliance related to procurement practices.
  • Impacted Requirements: The Organization failed to follow procurement policies by not obtaining required quotes for food commodities.
  • Recommended Follow-Up: Management should adhere to procurement policies or document reasons for any exceptions before making purchases.

Finding Text

Type of Finding: Significant deficiency in internal controls over compliance Criteria: Recipient are required to have procurement policies and procedures in place that comply with the procurement standards outlined in the Uniform Guidance. Condition: Goods were purchased from vendors without going through the proper bid process. Effect: The Organization procured food commodities without obtaining required quotes from vendors. Cause: Due to supply chain constraints with COVID-19, certain products were unavailable and therefore the Organization could not obtain three procurement quotes. Questioned Costs: None Recommendation: We recommend that management follow the Organization?s procurement policy or documents reasons for any exceptions prior to procurement. Views of Responsible Officials and Planned Corrective Actions: Management agrees with comments regarding significant deficiency in internal controls over compliance. See corrective action plan.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 52180 2022-001
    Material Weakness
  • 52181 2022-001
    Material Weakness
  • 52182 2022-001
    Material Weakness
  • 52183 2022-001
    Material Weakness
  • 52184 2022-003
    Significant Deficiency
  • 52185 2022-001
    Material Weakness
  • 628622 2022-001
    Material Weakness
  • 628623 2022-001
    Material Weakness
  • 628624 2022-001
    Material Weakness
  • 628625 2022-001
    Material Weakness
  • 628627 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.228 Covid-19 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.49M
10.569 Emergency Food Assistance Program (food Commodities) $1.16M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.01M
93.558 Temporary Assistance for Needy Families $577,216
10.569 Covid-19 Emergency Food Assistance Program $405,289
10.568 Emergency Food Assistance Program (administrative Costs) $323,198
10.558 Child and Adult Care Food Program $225,886
10.559 Summer Food Service Program for Children $118,475
97.024 Emergency Food and Shelter National Board Program $89,717
14.218 Community Development Block Grants/entitlement Grants $25,000
10.565 Commodity Supplemental Food Program $24,333