Finding 79230 (2022-001)

FINDINGS ? FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS FINDING NO. 2022-001 USDA ? EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) FAL NO. 10.569 Condition: One distribution site?s (out of sample of 6 from the population of 30) total households served was reported incorrectly to the California Department of Social Services (CDSS). Criteria: The Eligible Recipient Agency (ERA) must maintain accurate and complete records to document the receipt, distribution, disposal, and inventory commodities received as required by the Memorandum of Understanding.Effect: The total households served was overstated which could have resulted in inaccurate records documenting the distribution of inventory commodities. Context: The organization?s site coordinator was on leave; therefore an estimate based on previous month?s distributions was entered for the total number of household served. The report was submitted at a later date by the site coordinator with accurate counts. Cause: The Organization?s policies and procedures does not address how and when to follow up when a site coordinator is on leave. Recommendation: The total household served should be updated with the CDSS to maintain accurate records. The USDA policies and procedures should be updated to prevent reoccurrence. View of Responsible Officials and Planned Corrective Actions: The Organization agrees with this finding and will adhere to the corrective action plan on page 22 in this audit report. Response: On January 13, 2023 the correct households served was reported to the CDSS. The policies and procedures will be updated to include procedures to maintain accurate and complete records to document the receipt, distribution, disposal, and inventory commodities received.