Finding 638075 (2022-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-26
Audit: 57182
Organization: Mid-South Food Bank (TN)

AI Summary

  • Core Issue: The Organization failed to submit monthly USDA reports on time, impacting compliance with state requirements.
  • Impacted Requirements: Monthly reports must be submitted to the Tennessee Department of Agriculture within 10 business days after the reporting month.
  • Recommended Follow-Up: Ensure timely submission of reports to avoid repeat findings and maintain compliance.

Finding Text

2022-002: Significant Deficiency ? Reporting ? Relating to the Emergency Food Assistance Program ? Commodities (10.569) ? this is a repeat finding of prior year finding 2021-002. Criteria: The Organization is required to submit monthly reports to the Tennessee Department of Agriculture 10 business days following the month being reported, showing receipts and disbursements of USDA food. Condition: Management did not submit the monthly USDA reports timely. Context: Management did not submit the USDA reports to the Tennessee Department of Agriculture for 7 of the 12 months tested for the year ended June 30, 2022, within the proper time period. Cause: This condition appears to be due to the lack of oversight for supplying proper support to regulatory authorities. Effect: The Organization is not in compliance with this requirement. Questioned Costs: Unknown Recommendation: We recommend the Organization submit these reports timely to the Tennessee Department of Agriculture.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 61633 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.569 Emergency Food Assistance Program (food Commodities) $4.89M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $859,160
10.568 Emergency Food Assistance Program (administrative Costs) $389,170
21.019 Coronavirus Relief Fund $68,674
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $10,739
10.551 Supplemental Nutrition Assistance Program $10,564